Preferred Language
Articles
/
mhdFFpABVTCNdQwCW4Md
The Impact Of Corporate Governance Mechanisms On Tax Avoidance Practices
...Show More Authors

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 …

Scopus
Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program Based on Employing the Educational Portal in Developing the Skills of the Administrative Body in Basic Education Schools in Dhofar Governorate
...Show More Authors

The objective of the study was to identify the effectiveness of a training program based on the employment of the educational portal in the development of the skills of the administrative body in the basic education schools in Dhofar Governorate. To achieve the goal, a training program was designed that includes the skills of the educational portal to be met by the administrative body and measuring its effectiveness. A questionnaire to identify training needs, and a notecard to evaluate performance. The study sample consisted of (70) individuals of the administrative staff. The researchers used the descriptive-analytical method to identify the training needs, design and build the training program and the experimental method for applying

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Notes On The Non Linear Operator Equation I AXAX n
...Show More Authors

Necessary and sufficient conditions for the operator equation I AXAX n*, to have a real positive definite solution X are given. Based on these conditions, some properties of the operator A as well as relation between the solutions X andAare given.

Publication Date
Sun Dec 31 2023
Journal Name
Nativa,
Benthic invertebrate at three sites on the Tigris River, Iraq
...Show More Authors

The study was conducted from November 2021 to May 2022 at the three study sites within the Baghdad governorate. The study aims to identify the impact of human activities on the Tigris River, so an area free of human activities was chosen and represented the first site. A total of 48 types were diagnosed, 6204 ind/m3 spread over three sites. The following environmental indicators were evaluated: Constancy Index (S), Relative abundance index (Ra), Richness Index (between 17.995 and 23.251), Shannon Weiner Index (0.48-1.25 bit/ind.), Uniformity Index (0.124 -0.323). The study showed that the highest percentage recorded was for the phylum Annileda 34%; and the stability index shows that taxes (Stylaria sp., Aoelosoma sp., Branchinra sowerby, Ch

... Show More
Scopus
Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
The general budget and censorship on it in Iraqi legislation
...Show More Authors

The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
3rd International Scientific Conference Of Alkafeel University (iscku 2021)
Investigations for the critical vehicle velocities on a curved path
...Show More Authors

􀀨􀀅􀀆􀀔􀀜􀀄􀀂􀀆􀀈􀀓􀀌􀀩􀀏􀀆􀀉􀀅􀀆􀀉􀀅􀀉􀀚􀀝􀀔􀀄􀀗􀀉􀀚􀀆􀀂􀀓􀀚􀀁􀀔􀀄􀀓􀀅􀀆􀀄􀀂􀀆􀀔􀀓􀀆􀀃􀀂􀀔􀀄􀀟􀀉􀀔􀀃􀀆􀀔􀀜􀀃􀀆􀀛􀀃􀀜􀀄􀀗􀀚􀀃􀀆􀀗􀀌􀀄􀀔􀀄􀀗􀀉􀀚􀀆􀀂􀀘􀀃􀀃􀀊􀀂􀀆􀀓􀀖􀀆􀀓􀀛􀀃􀀌􀀔􀀁􀀌􀀅􀀄􀀅􀀕􀀢􀀆􀀪􀀜􀀃􀀆􀀄􀀅􀀛􀀃􀀂􀀔􀀄􀀕􀀉􀀔􀀄􀀓􀀅􀀂􀀆 􀀉􀀌􀀃􀀆􀀙􀀉􀀂􀀃􀀊􀀆􀀓􀀅􀀆􀀉􀀁􀀔􀀓􀀟􀀓􀀙􀀄􀀚􀀃􀀆􀀚􀀉􀀔􀀃􀀌􀀉􀀚􀀆􀀂􀀘􀀉􀀗􀀃􀀆􀀟􀀄􀀊􀀂􀀔􀀆􀀔􀀜􀀃􀀆􀀗􀀃􀀅􀀔􀀃􀀌􀀚􀀄􀀅􀀃􀀂􀀆􀀓􀀖􀀆􀀔􀀜􀀃􀀆􀀙􀀉􀀂􀀃􀀆

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Tue Oct 30 2018
Journal Name
Iraqi Journal Of Physics
N3, N749 dyes effect on the TiO2 for optoelectronic applications
...Show More Authors

The present work aimed to study effect of (N749 & N3) dyes on TiO2 optical and electrical properties for optoelectronic application. The TiO2 paste prepared by using a doctor blade method. The samples were UV-VIS specterophometricall analyzes of TiO2 before and after immersed in dyes (N749 & N3). The results showed absorption spectra shift toward the visible region due to the adsorption of dye molecules on the surface of oxide nanoparticles. It is seen that the Eg determined to give a value of 3.3eV for TiO2 before immersing in dyes, and immersing in dyes (N749 & N3) are (1.4 &1.6 eV) respectively. The structural properties (XRD), (FTIR) and (SEM) for the sample prepared were investigated and (J-V) characteristics was stu

... Show More
View Publication
Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
The Factors Affecting on Managing Sensitive Data in Cloud Computing
...Show More Authors

Cloud computing represents the most important shift in computing and information technology (IT). However, security and privacy remain the main obstacles to its widespread adoption. In this research we will review the security and privacy challenges that affect critical data in cloud computing and identify solutions that are used to address these challenges. Some questions that need answers are: (a) User access management, (b) Protect privacy of sensitive data, (c) Identity anonymity to protect the Identity of user and data file. To answer these questions, a systematic literature review was conducted and structured interview with several security experts working on cloud computing security to investigate the main objectives of propo

... Show More
View Publication
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Sun Jun 24 2018
Journal Name
2018 Aiaa/ceas Aeroacoustics Conference
Mimicking the serration effects on aerofoil by leading edge blowing
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
The Eff ffectt off Septtopllastty on IInfferr iiorr Turrbiinatte Siize
...Show More Authors

Bac kground:: Septal deviation is one of the commonest anatomical deformities of the nasal skeleton, this deviation is usually accompanied by compensatory hypertrophy of the inferior turbinate on the concave side that will accentuate the severity of nasal obstruction.
Objectives: To evaluate the effect of septoplasty on the size of the inferior turbinate in patients with nasal septum deviation.
Methods: This is a prospective study of 25 patients attending the otolaryngological department at Al-Jirahat teaching hospital from September 2011 to November 2013, complaining mainly of nasal obstruction. Otolaryngological examination had shown nasal septum deviation. The cross sectional areas of inferior turbinates were measured with compu

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 30 2020
Journal Name
Int’l Journal Of Advances In Chemical Engg., & Biological Sciences
In vivo Study of Effects of Citric from Aspergillus Niger and Lemon Juice on the Hormonal Level and Histoarchitecture of the Testis
...Show More Authors

To study the qualitative changes in testis tissue after carbon tetrachloride (CCl4) administration and to determine whether citric acid (CA) has a protective effect against testis damage induced by CCl4. This study compared two types of CA by measuring the histoarchitecture of the testis and serum levels of progesterone, estrogen and testosterone on mice. One of the most produced organic acid is citric acid. In this study, CA produced by microbial fermentation using Aspergillus Niger 5mg/kg and derived from citrus limon 400mg/kg (lemon). Mice were treated with daily intraperitoneal (i.p.) injection for seven successive days after randomly separated into six groups: (1) control, (2) CCl4 (0.02%), (3) limon citric acid (400 mg/kg), (4) CCl4 (

... Show More