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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
Mon Jan 01 2024
Journal Name
The Scientific World Journal
Efficient Removal of Brilliant Green Dye Using Mesoporous Attapulgite Clay: Investigating Adsorption Kinetics, Isotherms, and Mechanisms
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The study involved the effectiveness of Iraqi attapulgite (IQATP) clay as an environmentally friendly material that easily adsorbs brilliant green (BG) dye from water systems and is identified by various complementary methods (e.g., FTIR, SEM‐EDS, XRD, ICP‐OES, pHpzc, and BET), where the result reported that the IQATP specific surface area is 29.15 m2/g. A systematic analysis was selected to evaluate the impact of different effective adsorption performance variables on BG dye decontamination. These variables included IQATP dosage (0.02–0.8 g/L), solution pH (3.05–8.15), contact time (ranging from 2 to 25 min), and initial BG dye concentration from 20 to 80 mg/L. The parameter

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Risk Management practices and their relationship to the Entrepreneur behavior of managers in insurance companies: applied research
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The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of the Selective Model on the Acquisition of Kurdish Grammar Concepts among Female Students in the Eighth Grade
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This research aims to identify the impact of the selective model in acquiring the concepts of Kurdish grammar among female students in the eighth grade, and to achieve the goal of research, the researcher selected the experimental design with partial control  and dimensional testing; the sample includes basic schools in the Chim district of Chamal/ Sulaymaniyah and randomly selected the basic school (Maha Bad) to be the field of application of the experiment and the random drawing method was chosen: two out of three sections and the number of students of the two sections is (75) students; section (C) represents the experimental group that studied the rules according to the selective model and its number is (37) students, while secti

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Impact of Putinism on the Russian-Ukrainian Conflict: an analysis of the contents of the speeches of Russian President Vladimir Putin on the causes of the Russian war on Ukraine in 2022
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this research seeks to shed light on the study of the impact of Putinism on the Russian-Ukrainian war that broke out in early 2022, by studying the contents of the speeches of Russian President Vladimir Putin before the start of the war. This research uses the structural approach in analyzing the components of the Russian political regime. The research tools used in this research include case studies, content analysis of Russian speeches, and personal meetings of researchers and specialists in Russian affairs. It sums up a number of important conclusions, most notably are : 1) Putinism is a totalitarian regime that includes the political doctrine during the era of Russian President Vladimir Putin. 2) Duginism represents the totality of t

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Publication Date
Wed Aug 16 2023
Journal Name
Journal Of Humanities And Social Sciences Research
The impact of the use of hydromassage rehabilitation exercises on the recovery of certain motor potentials of knee roughness sufferers
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The research included the introduction to the research and its importance as knee joint is an important joint in the human body that is prone to injury. One such injury is knee roughness injury that occurs as a result of the stress of the knee joint and age. The importance of examining the need for the use of rehabilitation exercises, especially in the watercourse system, is highlighted by the fact that the aquatic environment is one of the most important factors helping to alleviate pain and rehabilitate the knee joint and thereby improve the mobility of those with knee roughness. The problem of research is that rehabilitation exercises have been developed in the watercourse system on the basis of scientific bases with a repetitive and sys

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Publication Date
Fri Mar 01 2024
Journal Name
Heliyon
Using unsafe traditional practices by Iraqi mothers to treat newborns' problems
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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Hemodialysis Nurses’ Practices toward Hand Hygiene Performance at Baghdad Teaching Hospitals
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Publication Date
Wed Jun 12 2019
Journal Name
Al–bahith Al–a'alami
Viewing television in media convergence era Rites change and practices transformation
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The present article concerns one of the objects of media sociology under construction. The transformation of the rites in the use of the television contents in the era of digital technologies and media convergence. By an analytic contextual approach, based on the study of the uses, we formulate the following hypothesis: so many changes in the rites of uses are real, in particular at the young people, so, many pieces integer of the everyday life remain impervious to these changes, and it is true under the influence of a slowness of the social and cultural orders, rooted for a long time in the traditional social fabric. We shall then try to bring a sociological look to this societal, cultural, and communicational object that is the pas

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Association between infant Feeding Practices and Insulin – Dependent Diabetes Mellitus (IDDM)
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Abstract The percent study aimed to determination the association between infant feeding practices and Insulin-Dependent Diabetes Mellitus (IDDM). The study was conducted at (he National Center of Diabetes in Baghdad City the Capital of Iraq throughout the period of January 2001 to January 2002. The sample was comprised of (200) mother of Insulin-Dependent Diabetes Mellitus (IDDM) of children under age of 12 years old. Data was collected through the use of a questionnaire that constructed by researcher and which were developed for the purpose of the present study. Reliability of the instruments was dete

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Publication Date
Sat Feb 14 2026
Journal Name
Tikrit Journal Of Administrative And Economic sciences
Analyzing the relationship between human resource management practices and the creative behavior of employees Analytical research in the Ministry of Science and Technology
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