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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
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Cognitive motivation and its relationship to the concept of self on middle school students (female)
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The preparatory phase since it corresponds to adolescence are the most important stages of life , where the individual 's personality to take shape at this stage and start asking questions about the same , trying to discover the positive and negative traits hehas in order to form distinctive character and also is being he have Love Poll For everything that goes on around him.
And attention to cognitive motivation is important for students because the student who owns a motive cognitively looking for self - knowledge with conviction, and learning then be meaningful and lasts long. The motive of knowledge are common in which cognitive components does not mean exclusive knowledge on academic books and research in the narrow borders but a

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Effect of Fire Flame (High Temperature) on the Self Compacted Concrete (SCC) One Way Slabs
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Experimental work was carried out to investigate the effect of fire flame (high temperature) on specimens of one way slabs using Self Compacted Concrete (SCC). By using furnace manufactured for this purpose, twenty one reinforced concrete slab specimens were exposed to direct fire flame. All of specimens have the same dimensions. The slab specimens were cooled in two types, gradually by left them in the air and suddenly by using water. After that the specimens were tested under two point loads, to study, the effect of
different: temperature levels (300ºC, 500ºC and 700ºC), and cooling rate (gradually and sudden cooling conditions) on the concrete compressive strength, modulus of rupture, flexural strength and the behavior of reinf

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Publication Date
Sat Jun 01 2013
Journal Name
Alustath Journal
The Effect of Proposed Teaching Listening Strategies Programme on Iraqi EFL University Students Listening Comprehension
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Listening comprehension of Iraqi EFL college students are not given time for practice, and incorporate in the programme of the Department of English, therefore, students are not well-prepared to comprehend the spoken language also the Iraqi EFL College students are deficient in comprehending the spoken English. So, listening strategies require a larger amount of consistent practice. The present study aims at finding out the effect of teaching the proposed listening strategies programme on EFL university students' listening comprehension. The sample consists of 104 of 1st year college students at the Department of English Language, College of Education Ibn-Rushed for Humanities. The programme deals with the following strategies: summrazing-n

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Measure the quality of Islamic banking customer perspective, Empirical Study on some Islamic banks Arabia
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This study aims to identify the level of quality of  Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of  the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and  Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them,

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
The Design and Simulation of a Novel Optical Adder Depending on Optical Tri-state Gates
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Essential approaches involving photons are among the most common uses of parallel optical computation due to their recent invention, ease of production, and low cost. As a result, most researchers have concentrated their efforts on it. The Basic Arithmetic Unit BAU is built using a three-step approach that uses optical gates with three states to configure the circuitry for addition, subtraction, and multiplication. This is a new optical computing method based on the usage of a radix of (2): a binary number with a signed-digit (BSD) system that includes the numbers -1, 0, and 1. Light with horizontal polarization (LHP) (↔), light with no intensity (LNI) (⥀), and light with vertical polarization (LVP) (↨) is represen

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Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Physical Education
The Effect of Daily Timing Variation on some Motor Abilities and Anaerobic Ability among Sabers
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of innovative marketing skills on the broad recommendation Survey Research at Asia Telecom- Iraq
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The research aims at clarifying the relationship between innovative marketing skills and broad recommendation as a vital and important issue for organizations in general and service organizations in particular to demonstrate how innovative marketing skills contribute to broad adoption and to determine the relationship between interdependence and the impact of innovative marketing skills on the broad recommendation. Some questions are posed by the research problem. Is there a clear awareness among individuals in the company about the concept of marketing marketing skills and how do innovative marketing skills affect the broad recommendation of the surveyed company? How innovative marketing skills relate to the broad recommendation

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Publication Date
Mon Mar 29 2021
Journal Name
Eureka: Physics And Engineering
INVESTIGATION ON THE AIR-GAS CHARACTERISTICS OF AIR-HYDROGEN MIXER DESIGNED FOR DUAL FUEL – ENGINES
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High smoke emissions, nitrogen oxide and particulate matter typically produced by diesel engines. Diminishing the exhausted emissions without doing any significant changes in their mechanical configuration is a challenging subject. Thus, adding hydrogen to the traditional fuel would be the best practical choice to ameliorate diesel engines performance and reduce emissions. The air hydrogen mixer is an essential part of converting the diesel engine to work under dual fuel mode (hydrogen-diesel) without any engine modification. In this study, the Air-hydrogen mixer is developed to get a homogenous mixture for hydrogen with air and a stoichiometric air-fuel ratio according to the speed of the engine. The mixer depends on the balance between th

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
The Role of Plasm Lipid Profile on RBC Aggregation and Sedimentation Changes in Diabetic Patients
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The aggregation capacity of human reb blood cells lies between that of the non- aggregated arythrocyte and the remarkably full sedimentation. As the ability to aggregate is atributed to many factors such as the availability of macromolecules and plasma lipids, the role of plasm lipid profile on RBC aggregation and sedimentation changes in normal and diabetic patients is studied.Also serum lipid profile measurement (Total cholesterol, Triglyceride, HDL, LDL, VLDL) in normal and diabetic subjects were made. The principle of measurement includes detecting the transmitted laser light through a suspension of 10% diluted red blood cells in plasma. In all diabetics, the raulux formation and sedimentation rate is enhanced.

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Evaluation the behavior of Ring Footing on Gypseous Soil Subjected to Eccentric and Inclined Loads
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An extensive program of laboratory testing was conducted on ring footing rested on gypseous soil brought from the north of Iraq (Salah El-Deen governorate) with a gypsum content of 59%. There are limited researches available, and even fewer have been done experimentally to understand how to ring footings behave; almost all the previous works only concern the behavior of ring footing under vertical loads, Moreover, relatively few studies have examined the impact of eccentric load and inclined load on such footing. In this study, a series of tests, including dry and wet tests, were carried out using a steel container (600×600×600) mm, metal ring footing (100 mm outer diameter and 40 mm inner diameter) was placed in the m

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