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
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Health Problems for the Elderly and Their Influence on Their Psychological Health
...Show More Authors

The current research seeks to identify the most important humanitarian issues of a sacred and very important group in all the heavenly religions and human societies, namely the elderly, to identify their significant problems and health problems, and What are the effects of these problems on their mental health and which is the ultimate goal of human resources in All parts of the world? The study relied on what is available from the sources in the literature starting from the messages of heaven and the Islamic religion followed with humanitarian, social, legal and psychological postulates. The research included four systematic chapters included the definition research and identification of the problem, importance, objectives and terminolo

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Formation Evaluation for Nasiriyah Oil Field Based on The Non-Conventional Techniques
...Show More Authors

The unconventional techniques called “the quick look techniques”, have been developed to present well log data calculations, so that they may be scanned easily to identify the zones that warrant a more detailed analysis, these techniques have been generated by service companies at the well site which are among the useful, they provide the elements of information needed for making decisions quickly when time is of essence. The techniques used in this paper are:

  • Apparent resistivity Rwa
  • Rxo /Rt

   The above two methods had been used to evaluate Nasiriyah oil field formations (well-NS-3) to discover the hydrocarbon bearing formations. A compu

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Asthma and Inhaled Corticosteroid Effect on the Dental Arch Morphology in Children
...Show More Authors

Background: asthma has an influence on craniofacial development. Recently evidences show that there is an association between oral health problems and chronic lung disease. The present study was designed to estimate the changes in arch dimension measurements among asthmatic children aged 12 years old who were collected from AL- Zahra Center Advisory for Allergy and Asthma and compare them with the non-asthmatic children of the same age and gender. Material and Methods: Fifty children (25 asthmatic and 25 non- asthmatic children) were included for the odontometric measurement. For both upper and lower study models, photographs were taken using special photographic apparatus for each child, and the statistical analysis were done by using SPSS

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
UV-Irradiation Effect on PC/DOP Composite in the C=C Region
...Show More Authors

In this research we study the effect of UV radiation on pure PC samples and doped samples with plasticizer (DOP) for different exposure times (6, 12, 18, 24h). The study have been made on the change in the IR spectra causes by the UV radiation on both kinds of samples, besides the morphology changes were also studied by the optical microscope. From the results we conclude that the increasing of exposure causes the elaboration of CO2 and C2 gases.

View Publication Preview PDF
Publication Date
Thu Dec 19 2019
Journal Name
НАУЧНЫЙ ФОРУМ
EMOTIONALLY PAINTED VOCABULARY ON THE FIGHT AGAINST INTERNATIONAL TERRORISM IN MEDIA MATERIALS
...Show More Authors

The article considers the language of the mass media as a synthesis of the language means of all other styles of language. It is alleged that the newspaper and journalistic language actively uses foreign words and elements of words, replenishing the vocabulary of the language. It is noted that the lexical-semantic system of language is sensitive to socio-economic, political, cultural and scientific-technical changes. Attention is focused on the fact that one of the reasons that affect the change in the lexical composition of the language are the mass media. Thus, the language of the media is characterized by the use of a variety of neutral vocabulary, which, in conjunction with other words in atypical combinations for it, can acquire additi

... Show More
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Emotional Motivation in industrial products design and its reflection on the consumer
...Show More Authors

This research discusses the subject of emotional stimulation factors through the stages of product design interaction with the consumer and what they reflect in the formation of a self-consideration of the design in his emotional memory regarding the specific brand through the following question (What is the emotional stimulus in the design of certain products and its reflection on the consumer during the processes of receiving and using it?), The importance of the research comes in the connection of design elements with many sensory factors used and motivating to attract the consumer to the acquisition of a specific design and the demand for its experience, the study aims Detection and access to emotional stimulation in the design of th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Al-nahrain University Science
ON THE GREEDY RADIAL BASIS FUNCTION NEURAL NETWORKS FOR APPROXIMATION MULTIDIMENSIONAL FUNCTIONS
...Show More Authors

The aim of this paper is to approximate multidimensional functions by using the type of Feedforward neural networks (FFNNs) which is called Greedy radial basis function neural networks (GRBFNNs). Also, we introduce a modification to the greedy algorithm which is used to train the greedy radial basis function neural networks. An error bound are introduced in Sobolev space. Finally, a comparison was made between the three algorithms (modified greedy algorithm, Backpropagation algorithm and the result is published in [16]).

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Secure Smart Contract Based on Blockchain to Prevent the Non-Repudiation Phenomenon
...Show More Authors

Blockchain is an innovative technology that has gained interest in all sectors in the era of digital transformation where it manages transactions and saves them in a database. With the increasing financial transactions and the rapidly developed society with growing businesses many people looking for the dream of a better financially independent life, stray from large corporations and organizations to form startups and small businesses. Recently, the increasing demand for employees or institutes to prepare and manage contracts, papers, and the verifications process, in addition to human mistakes led to the emergence of a smart contract. The smart contract has been developed to save time and provide more confidence while dealing, as well a

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (12)
Scopus Crossref
Publication Date
Sat Jul 15 2023
Journal Name
Journal Of Aridland Agriculture
Estimating the infection severity and infection percentage by aphids on eggplant varieties
...Show More Authors

Finding a new source of resistance is important to reduce the use of synthetic pesticides, which can meet the global need of suppressing pollution. In this study, the resistance of eight eggplant cultivars to Aphis gossypii was evaluated. Results of the current study highlighted that the cultivar Long-Green has a very strong resistance after 14 days post infestation whereas Pearl-Round and White-Casper cultivars were susceptible. The rest of the tested cultivars (Green-oblong, Purple-panter, Paris, Ashbilia, and Barcelona) had mild resistance. Also, the study found significant differences between the infested and non-infested plants among the tested cultivars in the plant’s height, fresh-, and dry-weight. The susceptible cultivars

... Show More
View Publication
Scopus Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Photonic Crystal Fiber Pollution Sensor Based on the Surface Plasmon Resonance Technology
...Show More Authors

Photonic Crystal Fiber (PCF) based on the Surface Plasmon Resonance (SPR) effect has been proposed to detect polluted water samples. The sensing characteristics are illustrated using the finite element method. The right hole of the right side of PCF core has been coated with chemically stable gold material to achieve the practical sensing approach. The performance parameter of the proposed sensor is investigated in terms of wavelength sensitivity, amplitude sensitivity, sensor resolution, and linearity of the resonant wavelength with the variation of refractive index of analyte. In the sensing range of 1.33 to 1.3624, maximum sensitivities of 1360.2 nm ∕ RIU and 184 RIU−1 are achieved with the high sensor resolutions of 7

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (11)
Scopus Crossref