In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

Background: Non-nutritive sucking habit (NNSH) is the main environmental causative factor that disturbs normal orofacial development. In spite of the harmful effect of pacifier as a NNSH, mothers aware from the other types of NNSH like thumb sucking far more than pacifier use. Open bite is one of the most challenging malocclusions in orthodontics due to the high prevalence of relapse after treatment, so preventing the causative factor of its occurrence is essential at early age of child life. This study aims to assess the impact of two non-nutritive patterns on the development of anterior open bite in primary dentition and to compare which of these habits mostly affect open bite development. Materials and Methods: The sample consisted of

Marriage outside the court is a manifestation of the oppression that women are subjected to in Iraq its seriousness comes out of the consequences that it leads to The. It overlooks the age of the girl and her marriage in younger age or coerced to marry as it leads to neglecting the affordability of marital relationship as long as the marriage does not have any legal or material consequences. The present study aims to detect Characteristics of both wives, husbands and families Who agree to marry her daughters outside the court. And the reasons that lead them to marry outside the courts. It also aims to provide information on the circumstances of marriage and reasons for refusing to ratify it in court. The study was based on the sample soc

The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

The present work aimed to make a comparative investigation between three different ionospheric models: IRI-2020, ASAPS and VOACAP. The purpose of the comparative study is to investigate the compatibility of predicting the Maximum Usable Frequency parameter (MUF) over mid-latitude region during the severe geomagnetic storm on 17 March 2015. Three stations distributed in the mid-latitudes were selected for study; these are (Athens (23.50o E, 38.00o N), Jeju (124.53o E, 33.6o N) and Pt. Arguello (239.50o W, 34.80o N). The daily MUF outcomes were calculated using the tested models for the three adopted sites, for a span of five-day (the day of the event and two days preceding and following the event day). The calculated datasets were co

Salt stress negatively affects germination and seedling growth. Sorghum cultivars (Bohuth70, Inqath and Rabeh), seed soaking in dry yeast extract (3, 6 and 9 g l-1) in addition to dry seeds and electrical conductivity (4, 10 and 16 dS m-1) were studied. Traits of germination ratio at first and final counts, lengths of radicle and plumule, seedling dry weight and seedling vigour index were studied. The cultivar of Bohuth70 and concentration of yeast extract (9 g l-1) were superior at all studied traits, while all traits values were reduced with increased saline stress. The combination (Bohuth70×9×4) was superior to most other treatments at first and final counts, radicle length and seedling dry weight, while superiority of plumule length a

Purpose: The aim of this study is to examine knowing the real role and impact of manufacturing flexibility on competitiveness through operations management practices, which is to determine the role and impact of manufacturing flexibility on competitiveness directly in the General Company for the Battery Industry. On the other hand, identifying the indirect role of flexible manufacturing systems in enhancing competitiveness.   Theoretical framework: The main purpose of the theoretical framework is to identify all the dimensions and variables included in the current study, and thus form a deep scientific view of the study and its variables.   Design/methodology/approach: field coexistence, personal interviews, and classification of

In this investigation , borax (B) (additive I) and chlorinated paraffin (CP.) (additive II) ,were used as flame retardants for each of epoxy and unsaturated polyester resins in the weight ratios of 2,4,6, & 8% by preparing films of (130×130×3) mm dimensions. Also films of these resins with a mixture of [50%(B.)+50%(CP.)] (additive III) in the same weight ratios were prepared in order to study the synergistic effect of these additives on the flammability of the two resins . Three standard test methods were used to measure the flame retardation which are : 1-ASTM : D-2863 2-ASTM : D-635 3-ASTM : D-3014

Background: Complete denture wearers show lower levels of bite force than dentate subjects. This has a significant influence on their chewing efficiency. In this study an attempt was made to investigate the effect of the impression technique on the maximum bite force in complete denture wearers. Materials and methods: The patients selected for this research were 12 edentulous patients. Three different techniques for registering the final impression were made; the mucostatic, mucofunctional, and the selective pressure impression technique. Two sets of upper and lower denture bases and one set of upper and lower dentures were constructed for each subject. Intraoral and extraoral instruments and devices, as well as a computer program were used

This paper reports a comprehensive study on the behavior of concavely curved soffit reinforced concrete (RC) beams strengthened in flexure with carbon fiber-reinforced polymer (CFRP) composites under static loading. The main objective of this paper is to explore the effect of surface concavity on the bond performance of externally bonded wet layup CFRP sheets and laminates. An experimental program consisting of flexural strengthening of 24 RC beams with concavely curved soffits was carried out. All specimens were simply supported RC beams tested under three-point bending. Of the 24 beams, 6 beams were flat soffit RC beams, and the remainder were fabricated with concavely curved soffits with a degree of curvature that is ranging from 5 mm/m