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

An experiment was conducted using pots (capacity of 4 kg soil/pot) in the glasshouse of Biology Dept. College of Education (Ibn Al-Haitham) University of Baghdad during 2008-2009 growing season, in order to determine the effect of different levels of urea fertilizer (Zero, 0.1, 0.2, 0.4 gm/4 kg soil in pot) these equal to (Zero, 100,200,400 kg/ha) and different levels of superphosphate fertilizer (Zero, 0.1, 0.2 gm/4kg soil in pot), these equal to (Zero, 100,200 kg/ha) on some morphological and physiological characteristics of fenugreek plant. This experiment was conducted using Completely Randomized Design (CRD) with three replications and the experiment included (36) pots. Results indicated clear increase in all studied characteristics wi

    The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi

  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t

Abstract

The study aims to find out the degree of practicing professional leadership of the faculty’s deans, deputies, and heads of the scientific divisions at Al-Qaseem University. The study has adopted the descriptive analytical method. To achieve the objective of the study, the researcher developed a questionnaire consisting of (45) items distributed to six fields that were applied to a sample of (116) faculty deans, deputies, and the head of division at Al-Qaseem University. The results showed there is a high practicing degree of the study sample individuals of the professional leadership on the questionnaire’s fields as a whole, strategic thinking field came at the first rank, while the innovation, creat

In this work we study the influence of the laser pulse energy and ablation time on the aluminum nanoparticles productivity during nanosecond laser ablation of bulk aluminum immersed in liquid.
Aluminum nanoparticles were synthesized by pulsed laser ablation of Al targets in ethanol for 3-8 minutes using the 1064 nm wavelength of a Nd:YAG laser with energies of 300-500 mJ per pulse.The laser energy was varied between 300 and 500 mJ/pulse, whereas the ablation time was set to 5 minutes. UV-Visible absorption spectra was used for the characterization and comparison of products.

The subject of  research entitled "The Mechanisms of build up the dramatic construction in the films of the world of nature - National Geographic's films as a model" emerges from the importance of the subject of the dramatic construction and its departure from its classic style due to the evolution of the visual  presentation and its instruments and the specificity and emergence of a form of television production represented by the films of the world of nature which began to occupy an important space in the map of television and television channels specialized in this subject, which drove the researcher to study the mechanisms of producing the dramatic construction in this kind of film s. This research came in three  chapt

The impact of exposure to different sizes of particulate matter (PM1, PM2.5, PM7, and PM10) was evaluated in  Babylon concrete plant workers who had been exposed to concrete dust for at least 10 years.  The effects of  these particles on the hematological parameters, malondialdehyde (MDA) levels, and  antioxidant enzymes (catalase and glutathione peroxidase ) were examined. The results exhibited that the levels of PM2.5 and PM10 were higher than the acceptable limits approved by the National Ambient Air Quality Standards (NAAQS). The blood parameters, namely white blood cells (WBC), red blood cell (RBC) and platelets counts, demonstrated non-significant differences between workers exposed to the PM as compared to the control gro