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 …
Despite not being digested, trace elements and/or heavy metals are important for the activity of enzymes, physiological processes, and homeostasis. If certain trace elements are present in excess, they can have harmful effects and pose major health hazards. Objective: The aims to examine the connection between serum zinc, copper levels, and the Cu/Zn ratio, and several anthropometric parameters, including an index of body mass and the waist-hip ratio. In our study, we used atomic absorption spectrometry (AAS) to measure serum levels of copper (Cu) and zinc (Zn) in 60 individuals, 30 patients with kidney cancer and 30 healthy controls. We assessed serum uric acid, creatinine, and urea using the semi-auto analyzer BA-88A (Korea). The results
... Show MoreBecome organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo
... Show MoreSea level rise (SLR) due to climate change is affecting the coastline, causing shoreline changes, the degradation of mangrove forests, and the destruction of coastal resources. This is the cause of a huge amount of mangrove degradation in many parts of the Ganges–Brahmaputra–Meghna delta. A total of 90% of people have been forced to migrate from the island due to extreme weather conditions. In this study, remote sensing (RS) and geographic information system (GIS) techniques were used for LULC change and shoreline shift analyses of Ghoramara Island. LULC classification was carried out using thirty years of Landsat datasets with intervals of ten years (1990 and 2000) and intervals of five years (2005, 2010, 2015, and 2020). The classific
... Show MoreThe electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.
In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th
... Show MoreThis research aims to identify the relationship between occupational hypocrisy and organizational strategic success, It was done by analyzing the correlations and influence between variables, applied to a random sample of university professors at the University of Kufa faculty of administration and economic.
The main tool for data collection is the survey were questionnaires were distributed randomly to the professors , and (43) questionnaires were returned, and test its validity by using (SEM) (Structural Equation Modeling), Hypothesis has been tested by using Statistical Package for Social Sciences (SPSS v. 18), The research found a set of conclusions:(The occupational hypocrisy has
... Show MoreThis study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.
To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test
... Show MoreIn this work, two graphene oxide (GO) samples were prepared using the Hummers method with graphite (g) and KMnO4 (g) ratios of 1:3 (GO3) and 1:6 (GO6). The effect of oxidation degree on the structural, electrical, and dielectric properties of the GO samples was investigated. The structures of the GO samples were studied using various techniques, including X-ray diffraction (XRD), Fourier transform infrared (FT-IR) spectroscopy, scanning electron microscopy (SEM), and energy-dispersive X-ray spectroscopy (EDXS). XRD analysis revealed an increase in the interlayer spacing and a decrease in the number of layers of the samples with increasing oxidant content. The two GO samples have giant permittivity values of ~105 in the low-frequency
... Show MoreThe research study and analysis of the integration of marketing communications and their impact on the marketing performance of a number of telecom companies, as included in the research problem to know the role of marketing communications community in achieving sales and market share, profitability and customer satisfaction. The importance of research begins to be the right choice for the elements of marketing communications, lead to savings in time, effort and money and create a more idea about the effectiveness of the application of the concept of integration. The research to determine the role of marketing communications in promoting the integration of the marketing performance of companies in the field of sales and marke
... Show More