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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 Oct 23 2026
Journal Name
Al.qadisiya Journal For The Sciences Of Physical Education
The Impact of weighted gloves on developing the effectiveness of performance and increasing the number of punches for youth boxers
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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Impact of Breastfeeding Duration on the Development of Normal Occlusal Features of the Primary Dentition among Baghdad Preschool Children
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Background: Normal occlusal features of primary dentition are crucial for normal development of the permanent dentition. Breastfeeding is an important factor for both general and dental health of children. Aim: The aim of the present study is to assess the impact of the breastfeeding duration on the prevalence of normal occlusal features of the primary dentition among preschool children in Baghdad. Materials and Methods: The sample was 630 Iraqi children (270- boys, 360 girls), aged 3-5 years selected from four kindergartens in Baghdad city. The study was carried out through questionnaire and clinical examination. Normal occlusal features were examined as the presence or absence of interincisive spaces (IS) and primate spaces (PS), termi

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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 Sep 01 2022
Journal Name
Journal Of Environmental Management
Towards passive bioremediation of dye-bearing effluents using hydrous ferric oxide wastes: Mechanisms, products and microbiology
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Publication Date
Tue Sep 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Impact of Tigris River Pollution on the Performance of Water Treatment Plants Efficiencies in Baghdad City
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The determination of river pollution impact on the performance of water treatment plants is achieved by two main objectives. The first is to study raw and treated water qualities and comparing them with standards and the second is to evaluate the treatment plants efficiency. The analyzed data were those water quality parameters in relation to physical, chemical and bacteriological characteristics for river water and produced water by seven water treatment plants located on Tigris River passing through Baghdad City.
The results of this study indicated that all raw water characteristic are within the surface water standards established by Iraqi and USA criteria except Bacterial Counts.
Tigris River water is of good quality to be trea

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of metal wire and glass fibers on the impact strength of acrylic denture-base resin
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Objective(s): The aim of this study is to compare the impact strength of a heat cured denture-base acrylic resin
reinforced with metal wire and glass fibers.

Methodology: Forty five specimens were prepared from pink heat cure acrylic resin. Specimens were grouped into;
group-I (control group) which consists of 15 specimens with no reinforcement, group-II which consists of 15 specimens
reinforced with metal wire, and group-III consists of 15 specimens reinforced with glass fibers. Specimens were tested
by using charpy impact machine.

Results: The result showed that there was a highly significant difference in impact strength value among the testing
groups at (P < 0.001).

Conclusion: The impact str

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Impact of investigator personality pattern on job stress at the General inspectors of offices /applied thesis
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This research studied the relationship of patterns of investigator personality with the big five dimensions (Extraversion, stability, interoperability, openness, and personal benevolent), in facing the job stress with its resources(characteristics of the role, quality of work, organizational structure, work environment, organizational policies, social relations, and organizational processes) which the investigators exposed to it at the General Inspectors Offices.

The researcher derived the idea of ​​research from the importance of the work of these offices in a confrontation of various cases of financial and administrative corruption in Iraq at the present time, since itis one of the most important in

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Impact of Aluminum Oxide Content on the Structural and Optical Properties of ZnO: AlO Thin Films
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AlO-doped ZnO nanocrystalline thin films from with nano crystallite size in the range (19-15 nm) were fabricated by pulsed laser deposition technique. The reduction of crystallite size by increasing of doping ratio shift the bandgap to IR region the optical band gap decreases in a consistent manner, from 3.21to 2.1 eV by increasing AlO doping ratio from 0 to 7wt% but then returns to grow up to 3.21 eV by a further increase the doping ratio. The bandgap increment obtained for 9% AlO dopant concentration can be clarified in terms of the Burstein–Moss effect whereas the aluminum donor atom increased the carrier's concentration which in turn shifts the Fermi level and widened the bandgap (blue-shift). The engineering of the bandgap by low

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Publication Date
Sat Aug 21 2021
Journal Name
Engineering, Technology &amp; Applied Science Research
The Impact of Hybrid Fibers on Punching Shear Strength of Concrete Flat Plates Exposed to Fire
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This study presents an investigation about the effect of fire flame on the punching shear strength of hybrid fiber reinforced concrete flat plates. The main considered parameters are the fiber type (steel or glass) and the burning steady-state temperatures (500 and 600°C). A total of 9 half-scale flat plate specimens of dimensions 1500mm×1500mm×100mm and 1.5% fiber volume fraction were cast and divided into 3 groups. Each group consisted of 3 specimens that were identical to those in the other groups. The specimens of the second and the third groups were subjected to fire flame influence for 1 hour and steady-state temperature of 500 and 600°C respectively. Regarding the cooling process, water sprinkling was applied directly aft

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Publication Date
Sat Feb 27 2021
Journal Name
Journal Of Engineering
Effect of Web Stiffeners on The Flexural Behavior of Composite GFRP- Concrete ‎Beam Under Impact Load
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In this paper, numerical and experimental studies on the elastic behavior of glass fiber reinforced ‎polymer (GFRP) with stiffeners in the GFRP section's web (to prevent local buckling) are presented. ‎The GFRP profiles‎ were connected to the concrete deck slab by shear connectors. Two full-scale simply supported ‎composite beams (with and without stiffeners) were tested under impact load (three-point load) to ‎assess its structural response. The results ‎proved that the maximum impact force, maximum ‎deflection, damping time, and ‎damping ratio of the composite beam were affected by the GFRP ‎stiffeners‎. The experimental results indicated that the damping ratio and deflection were diminished compare

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