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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
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Study the effect of Ag nanoparticles and ZnO nanoparticles at different concentrations on the viscosity and surface tension of Polyacrylamide solutions
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Polyacrylamide Solutions of different concentrations (0.2, 0.4, 0.6, 0.8, 1.0 %) of Ag nanoparticles and ZnO nanoparticles were prepared, the viscosities and surface tension were measured for all solutions, where measurements indicated an increase in these properties with increased concentration, where the relative viscosity of polyacrylamide/zinc nanoparticles increased from 1.275 to 2.243, and the relative viscosity of polyacrylamide/silver nanoparticles increased from 1.178 to 1.934. Viscosity is significant parameters during electrospinning process. While the surface tension of the polyacrylamide/zinc nanoparticles has changed from 0.0343 Nm-1 to .0.0.0 Nm-1 and changed from .0.000Nm-1 to.0.0.0 Nm-1. Also the constants KH and KK were

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Publication Date
Fri Jun 30 2017
Journal Name
Journal Of Madenat Al-elem University College
Study the toxic effect of the herbicide Gold topik (80EC) on survival and behavior of mosquito fish (Gambusia holbrooki Girard 1859)
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Publication Date
Thu May 08 2025
Journal Name
Asian Journal Of Advanced Research And Reports
Green Chemistry Strategies to Enhance the Thermal Stability of PVC: A State-of-the-Art Overview on Plant Oil-Derived Stabilizers
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Polyvinyl chloride (PVC) finds use in various industries due to its versatility but is not thermostable, serving as a barrier to causing degradation and release of hydrochloric acid (HCl) under heat stress conditions. Lead and organotin compounds have traditionally been used for stabilizer purpose to discourage such degradation but pose serious ecological as well as health risks. As a counter measure, bio-based stabilizers from plant oils have become popular as a green and sustainable alternative. This review looks back at recent developments in plant oil-based stabilizers for PVC, focusing on the mechanisms of stabilization, sustainability, and cost-effectiveness. We review plant oils such as tung oil, castor oil, and soybean oil,

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Publication Date
Fri Nov 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effects of bisphosphonate administration on teeth development and growth of the jaw bones in neonatal rats (histological and immunohistochemical study)
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Background: Bisphosphonates are potent inhibitors of osteoclastic bone resorption and widely used for the treatment of osteoporosis, and osteogenesis imperfecta in children. Clinical and experimental studies have demonstrated that Bisphosphonates delay or inhibit tooth eruption. This study tries to focus on the effect of bisphosphonate on teeth development and jaw bones growth. Materials and methods: The present study includes 65 neonatal rats during lactation period from 15 Albino Wister rats mother. Alendronate (one type of Bisphosphonates) was administrated orally (15 mg/kg) into 10 pregnant rats two times a week, while other 5 rats regard as control. Then the neonatal rats sacrificed in I, 6, 11, 16 and 21 days. The lower first molar we

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of the Health Action Process Approach on Promoting the Health Behaviors of Male High School Students in Al-Rusafa District
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Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Law /al-nahrain University
The Content of the Contract – A Study in Light of French Legislative Decree No. 131-2016 Issued on 10 February 2016
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Of the new concepts introduced by the decree of the amendment of the French Civil Code No. 131-2016 issued on 10 February 2016, which raised a debate in jurisprudence both at the level of French jurisprudence or the Arab, the concept of (the content of the contract), which seems to have emerged from the appearance of new legal articles ( 1162-1171) is the cornerstone of the contract and the contract in the contract, the two pillars which, over the course of 200 years and a half, have been one of the main pillars of the codification of Napoleon. Is that the decree of amendment has already abandoned these two pillars, or most of what he did is a change in terminology while preserving the content of these two pillars implicitly, this is what w

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Publication Date
Thu Feb 29 2024
Journal Name
International Journal Of Heat And Technology
The Effect of Wall'S Porous Liner on MHD Couette Flow of Carreau Fluid in an Inclined Channel under the Convective Conditions
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Publication Date
Mon May 01 2017
Journal Name
Ieee International Electrical Machines & Drives Conference Ieee (iemdc2017), Miami, Usa
The effect of power converter on the design of a Linear Alternator for use with a Joule Cycle-Free Piston Engine
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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Influence of Different Fabrication and Impression Techniques on the Marginal Adaptation of Lithium Disilicate Crowns (A comparative in vitro study)
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Background: The marginal adaptation has a key role in the success and longevity of the fixed dental restoration, which is affected by the impression and the fabrication techniques .The objective of this in vitro study was to evaluate and compare the marginal fitness of lithium disilicate crowns using two different digital impression techniques (direct and indirect techniques) and two different fabrication techniques (CAD/CAM and Press techniques). Materials and Methods: Thirty two sound upper first premolar teeth of comparable size extracted for orthodontic reason were selected in this study .Standardized preparation of all teeth samples were carried out with modified dental surveyor to receive all ceramic crown restoration with 1 mm deep

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Publication Date
Fri Nov 21 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of various endodontic irrigants on the sealing ability of Biodentine and other root perforation repair materials (In vitro study)
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Background: This in vitro study was carried out to evaluate the effect of various endodontic irrigants (sodium hypochlorite, ethylene diaminetetracetic acid and normal saline) on sealing ability of (Biodentine, mineral trioxide aggregate, and amalgam) used to repair furcal perforations. Material and methods: One hundred and twenty extracted human molars with divergent roots were used in this study. A standard root canal access cavity was prepared in each tooth and furcal perforation was made and was standardized by using k file size 100 instrument to get a perforation of (1.32mm) in diameter .The teeth were randomly divided in to three groups of 40 teeth according to the type of material used to repair the perforations (Group A: The furcal

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