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The Impact Of Corporate Governance Mechanisms On Tax Avoidance Practices
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This research came with the aim of showing the impact of governance mechanisms on tax avoidance practices, and in light of this, the financial data of the joint stock companies (industrial, service, agricultural, and hotels) listed in the Iraq Stock Exchange amounting to (35) companies were collected during the period (2009-2020). Through the financial reports published on the market website, multiple linear regression analysis was used as a tool to study the relationship between variables, and (Eviews 12) program was used for analysis and hypothesis testing. To achieve the objectives of the research,(administrative ownership, board size, board independence, women's membership) was adopted as an indicator of the dimensions of governance, and tax avoidance was measured through the effective tax rate. The research concluded that there is a positive impact of administrative ownership and women's membership on tax avoidance practices, as confirmed there is no effect of board size and independence on tax avoidance. The research has reached a set of conclusions, the most important of which are: The method of applying governance mechanisms is one of the main pillars in enhancing competitive capabilities and reorganizing companies' businesses to help them achieve their goals and those of their clients. The research presented a number of recommendations, the most prominent of which were: the necessity of developing a legal and regulatory framework in Iraq that governs the work of joint-stock companies listed within the Iraq Stock Exchange in light of the preparation of principles and mechanisms for governance in a clear and …

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Publication Date
Thu Sep 01 2016
Journal Name
Chem Istry & Chem Ical Technology
SYN TH ESIS, CH ARACTERIZATION AN D AN TIM ICROBIAL ACTIVITY OF N EW N UCLEOSIDE AN ALOGUES FROM BEN ZOTRIAZOLE
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Novel derivatives of 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole and 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole carrying Schiff bases moiety were synthesised and fully characterised. The protection of D- fructose using benzoyl chloride was synthesized, followed by nucleophilic addition/elimination between benzotria- zole and chloroacetyl chloride to give 1-(1- chloroacetyl)- 1H-benzotriazole. The next step was condensation reaction of protected fructose and 1-(1-chloroacetyl)-1H- benzotriazole producing a new nucleoside analogue. The novel nucleoside analogues underwent a second conden- sation reaction with different aromatic and aliphatic amines to provide new Schiff b

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Publication Date
Mon Aug 26 2019
Journal Name
Global Proceedings Repository American Research Foundation
Preparation, Spectra and Biological Properties of Transition Metals ((III) and (II) Mixed - Ligand Complexes with 5-Chlorosalicylic Acid and L-Valine
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Mixed ligand metal complexes of CrIII, FeIII,II, NiII and CuII have been synthesized using 5-chlorosalicylic acid (5-CSA) as a primary ligand and L-Valine (L-Val) as secondary ligand. The metal complexes have been characterized by elemental analysis, electrical conductance, magnetic susceptibility measurements and spectral studies. The electrical conductance studies of the complexes indicate their electrolytic nature. Magnetic susceptibility measurements revealed paramagnetic nature of the all complexes. Bonding of the metal ion through –OHand –COOgroups of bidentate to the 5-chlorosalicylic acid and through –NH2 and –COOgroups of bidentate to the L-valine by FT-IR studies . The agar diffusion method has been used to study the antib

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Publication Date
Fri Jan 11 2019
Journal Name
Global Proceedings Repository American Research Foundation
Preparation, Spectra and Biological Properties of Transition Metals ((III) and (II) Mixed - Ligand Complexes with 5-Chlorosalicylic Acid and L-Valine
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Mixed ligand metal complexes of CrIII, FeIII,II, NiII and CuII have been synthesized using 5-chlorosalicylic acid (5-CSA) as a primary ligand and L-Valine (L-Val) as secondary ligand. The metal complexes have been characterized by elemental analysis, electrical conductance, magnetic susceptibility measurements and spectral studies. The electrical conductance studies of the complexes indicate their electrolytic nature. Magnetic susceptibility measurements revealed paramagnetic nature of the all complexes. Bonding

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Publication Date
Tue Oct 01 2019
Journal Name
International Journal Of Pharmaceutical Research
Study of aminoacy lt ran-synthetasecomplex interacting multifunctional protein 1 and liver enzymes in iraqi women with breast cancer undergoing chemotherapy
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Breast carcinoma is one of the greatest popular neoplasms in females. It is a major reason of demise in the world, and it is the first cancer in ranking diagnosed in Iraqi women. This study aimed to determine aminoacyltRAN-synthetase complex interacting multifunctional protein 1 and liver enzymes levels in Iraqi females with stage II breast malignance, and study the effect of chemotherapy (after surgery) on these markers. This study included 50 females patients with stage II breast malignance (before and after surgery and second dose of chemotherapy) attending the Oncology Teaching Hospital in Medical City/ Baghdad, in addition to 20 persons as controller group were chosen without any chronic diseases. Their ages ranged from (30-55) years.

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Publication Date
Wed Dec 28 2022
Journal Name
Periodicals Of Engineering And Natural Sciences
Histological and immunohistochemical study of thyroid gland in Caucasian squirrel (Sciurus anamalus) (Gmelin, 1778) by using marker (Anti-Thyroglobulin, Code IR5090)
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The current study is designed to investigate the histological and immunohistochemical characteristics of the thyroid gland in adult male Sciurus anamalus. This study found that the thyroid gland of the Caucasian squirrel is located in the neck area, below the larynx, on both sides of the trachea. It has two lobes (right and left) with cylindrical shape. The histological studies revealed that the thyroid gland is surrounded by a capsule which consists of connective tissue and forming of two layers which are outer layer and inner layer, and a layer of adipose tissue appears overlapping the outer layer. The inner tissue of the gland consists of follicles with different shapes and sizes, and is lined with simple cuboidal epithelial tissue (foll

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Publication Date
Fri Dec 02 2022
Journal Name
Periodicals Of Engineering And Natural Sciences
Histological and immunohistochemical study of thyroid gland in Caucasian squirrel (Sciurus anamalus) (Gmelin, 1778) by using marker (Anti-Thyroglobulin, Code IR5090)
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The current study is designed to investigate the histological and immunohistochemical characteristics of the thyroid gland in adult male Sciurus anamalus. This study found that the thyroid gland of the Caucasian squirrel is located in the neck area, below the larynx, on both sides of the trachea. It has two lobes (right and left) with cylindrical shape. The histological studies revealed that the thyroid gland is surrounded by a capsule which consists of connective tissue and forming of two layers which are outer layer and inner layer, and a layer of adipose tissue appears overlapping the outer layer. The inner tissue of the gland consists of follicles with different shapes and sizes, and is lined with simple cuboidal epithelial tissue (foll

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Publication Date
Fri Jan 24 2025
Journal Name
Journal Of Physical Education
Predicting Grip Angle Using Some Kinematical Variables Of Leaving and Flight In Parallel Bar In Men's Gymnastics (Qatar 2016)
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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Expression of Protamine-1 Gene and Association with Interleukin-12 gene in Infertile Men: A Case-Control Study in Iraqi Patients
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     Approximately 15% of all couples all over the world suffer from difficulty conceiving their first child. The word "infertility" is used to describe this problem.

When a couple had  regular, unprotected sexual intercourse for a year or longer, it indicates that they have been unsuccessful in their efforts to conceive.

      The current investigation aims to find out if there is a relationship between PROTAMIN-1(PRM-1) and INTERLEUKINE-12 (IL-12) gene expressions and their effect on the development of infertility. The current investigation comprised 100 teratozoospermia patients and 100 healthy fertile controls who had their semen examined. Samples were given by Al-Nahrain University's Biotech

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Publication Date
Mon Aug 27 2018
Journal Name
International Research Journal Of Pharmacy
PRELIMINARY PHYTOCHEMICAL SCREENIG AND HIGH PERFORMANCE THIN LAYER CHROMATOGRAPHY[HPTLC] DETECTION OF PHENOLIC ACIDS IN LANATA CAMARA LEAVES CULTIVATED IN IRAQ
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Publication Date
Sun Sep 01 2019
Journal Name
Meta Gene
Association of HLA-G + 3142G > C gene polymorphism and toll-like receptor-9 serum level in systemic lupus erythematosus patients
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Background: Human leukocyte antigen-G (HLA-G)and Toll-like receptor-9 (TLR-9)play a role in the regulation of autoimmune diseases and inflammatory processes. Aim of the study: To detect the HLA-G + 3142G > C gene polymorphism that associated with the susceptibility to SLE patients and associated with Hepatitis B infection and TLR-9 serum level. Patients and methods: This study was done on 75 SLE patients and 75 healthy control groups. Genotyping of HLA-G + 3142G > C were detected by PCR and PCR-RFLP methods. In addition to the estimation of Hepatitis B surface (HBs)antigen status by immunochromatography technique and TLR-9 serum level by ELISA technique. Results: The HLA-G + 3142G > C gene polymorphism between the SLE patients and controls

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