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
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of the financial value of human resources on investor decisions: (An Empirical Study)
...Show More Authors

The aim of the research is to clarify the measurement of the impact regarding financial value of human resources on investors' decisions by considering that the human element is one of the assets of the company. Therefore, a set of criteria must be available to determine the applicability of these standards in the human resource because it has an effective role in the success for the company. Is to measure the value of human resources in a financial format according to the first two methods depends on the value and the second depends on the cost.

In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of the General Company for Leather Industries in order to arriv

... Show More
View Publication
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
The effect of using different fibres on the impact-resistance of slurry infiltrated fibrous concrete (SIFCON)
...Show More Authors
Abstract<p>Slurry infiltrated fibrous concrete (SIFCON) is a modern type of fibre reinforced concrete (FRC). It has unique properties; SIFCON is superior in compressive strength, flexural strength, tensile strength, impact resistance, energy absorption and ductility. Because of this superiority in these characteristics, SIFCON was qualified for applications of special structures, which require resisting sudden dynamic loads such as explosions and earthquakes. The main aim of this investigation is to determine the effect of fibre type on the apparent density of SIFCON and on performance under impact load. In this investigation, hook-end steel fibre and polyolefin fibre were used. Purely once and </p> ... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Doctrinal monotheistic modeling of religion: the impact of the political aspect on Islamic sources and books
...Show More Authors

         The political system in Indonesia, since gaining independence from the Dutch colonialism on the seventeenth of August 1945, has gone through long stages. The Indonesian constitution stipulated that the country is based on a democracy. In 1956 the first free elections were held in Indonesia, and President Sukarno announced the adoption of the directed democratic system Then, during the era of President Suharto, the state entered a phase called democracy based on the Five Pancasila principles, which is a false democracy because it served the interests of Suharto, who in his long reign had political and economic corruption leading up to 1998, when the Indonesian people revolted, and the government of Soeharto was overthrown

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of caries experience on quality of life among dental students in Iraq
...Show More Authors

Background: Dental caries is generally given the highest priority in national oral health services for adult populations. Yet, there is no study which has explored the impact on quality of life specifically related to dental caries in samples of dental students. The purpose of the current study was to assess the impact of caries experience on quality of life among dental students in three governorates in Iraq. Materials and Methods: This observational study included 1364 dental students aged 18–22 years old, from three governorates. Information on quality of life was obtained from a structured, self-administered questionnaire from the students who were willing to participate in the study. The data was collected, summarized and sta

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Mar 28 2025
Journal Name
Medicni Perspektivi
THE IMPACT OF VARYING INTENSITIES OF MAGNETICALLY TREATED WATER ON RENAL AND TESTICULAR TISSUE
...Show More Authors

View Publication Preview PDF
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact Cloud Computing On The Development of Accounting Education: Evidence From Sultanate of Oman
...Show More Authors

Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Impact of phosphate ester addition on the cytotoxicity of heat cured denture base material
...Show More Authors

This study aims to evaluate and compare the cytotoxicity and biocompatibility of a modified heat-cured acrylic denture base material containing 15% phosphoric acid 2-hydroxyethyl methacrylate ester (PA2HEME) with those of nonmodified PMMA. Discs with a diameter of 12 mm and a thickness of 2 mm were prepared using a heat-cured PMMA denture base material and divided into control and experimental groups. The experimental group was modified with 15% phosphoric acid 2-hydroxyethyl methacrylate ester (PA2HEME). The modified and nonmodified materials were tested via FTIR, and the effect of modification on surface roughness was evaluated with AFM. An in vitro test was conducted to examine the cytotoxicity and biocompatibility of heat-cured acry

... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
The Impact of Personalized Medicine on Enhancing Quality of Life in Chronic Diseases Management
...Show More Authors

Personalized Medicine represents a recent revolution in healthcare practice, focusing on tailoring different therapies to be precise for a specific individual; this is aided by exploring the number of genetic predispositions and lifestyle choices that fit each individual. In this article, the authors utilize and gather recent literature and opinions to discuss the impact of personalized medicine on chronic disease management and patient quality of life. Additional attention is paid to limits and possible ethical issues. Chronic diseases such as Hypertension, Diabetes, and chronic kidney diseases adversely affect multiple health indicators, including Quality of Life (QoL) and well-being. This will have additional impacts on physical

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Thu Feb 06 2025
Journal Name
Medicni Perspektivi
THE IMPACT OF VARYING INTENSITIES OF MAGNETICALLY TREATED WATER ON RENAL AND TESTICULAR TISSUE
...Show More Authors

This study aimed to investigate the effect of water treated with a magnetic field with different induction on the histological structure of the kidney and testicular tissue of albino rats. For this purpose, fifty albino rats were divided into five equal groups, the first of which was used as a control group, drank clean tap water for four weeks, the other groups were given daily water treated with a magnetic field with an induction of 500, 1000, 1500 and 2000 gauss. Then the animals were sacrificed and histological changes in the kidneys and testicles were examined. Histopathological examination of the kidneys of animals that were given water treated with a magnetic field with an induction of 500, 1000 and 1500 gauss revealed n

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Sat Jul 23 2022
Journal Name
Environmental Monitoring And Assessment
Impact of using magnetic water on the micro structure of leached saline-sodic soil
...Show More Authors

View Publication
Scopus (4)
Crossref (4)
Scopus Clarivate Crossref