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

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.

Through a set of

This study aimed at indicators of technical analysis and their impact on a group of trading stock indices related to it, by standing on the methods used in technical analysis and its various models, diagnosing the obstacles and difficulties that the participants face in predicting stock prices, and proposing solutions and recommendations to overcome and overcome them. From a scientific and practical perspective.

Where the research community consisted of (25) Iraqi private commercial banks, while the research sample consisted of (3) banks with a percentage of (12%) of the research community. The study used the analytical approach to the financial statements during the period between (1/2/ 2022-30/4/2022),

    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 moisture sorption isotherms of Mefenamic acid tablets were investigated by measuring the experimental equilibrium moisture content (EMC) using the static method of saturated salt solutions at three temperatures (25, 35, and 45°C) and water activity range from 0.056 to 0.8434. The results showed that EMC increased when relative humidity increased and the sorption capacity decreased, the tablets became less hygroscopic and more stable when the temperature increased at constant water activity. The sorption curves had a sigmoid shape, type II according to Brunauer’s classification. The hysteresis effect was significant along with the whole sorption process. The results were fitted to three models: Oswin, Smith, and Guggen

In the present work, the effect of size of zinc dust particles on
AC argon discharge characteristics are investigated
experimentally. The plasma characteristics are determined by
using optical emission spectroscopy (OES) techniques. The
results illustrated that the electron temperature (Te) in the present
and absent of Zinc dust particle is reduced with increasing of
pressure. The electron temperature decreases with increasing of
Zinc dust size. Excitation temperature Tex is reduces with
increasing of Ar pressure in present and absent of zinc dust
particles. The present of Zinc dust reduce the Tex of Ar in both
Zinc dust size. The electron density increasing in the present and
absent of both zinc dust siz

The study dealt with measuring the impact of the availability of each of the content elements of the interaction, electronic services, and information on the evaluation of the users of the government website for its effectiveness in terms of the site’s functions and for measuring the site’s ability to present the organization’s tasks to customer groups.

Authority is concerned with measuring the confidence of customers in the content of the site, and in the organization as a whole. Validity is related to measuring the effectiveness of employing the site’s content to achieve the goal of its creation and in communicating with customers. Availability It is for measuring the ease of use of the site. The relevance, which means

This study aimed to investigate the influence of longitudinal steel embedded tubes located at the center of the column cross-section on the behavior of reinforced concrete (RC) columns. The experimental program consisted of 8 testing pin-ended square sectional columns of 150×150 mm, having a total height of 1400 mm, subjected to eccentric load. The considered variables were the steel square tube sizes of 25, 51 and 68 mm side dimensions and the load eccentricity (50 and 150) mm. RC columns were concealed steel tubes with hollow ratios of 3%, 12% and 20% depending on tube sizes used. The experimental results indicated an improvement in the overall behavior of eccentric columns when steel embedded tubes are used. The maximum gain in

A cantilever beam is made from composite material which is consist of (matrix: polyester) and (particles: Silicon-Carbide) with different volume fraction of particles. A force is applied at the free end of beam with different values. The experimental maximum deflection of beam which occurs at the point of the applied load is recorded. The deflection and slope of beam are analyzed by using FEM modeling. MATLAB paltform is built to assemble the equations, vector and matrix of FEM and solving the unknown variables (deflection and slope) at each node. Also ANSYS platform is used to modeling beam in finite element and solve the problem. The numerical methods are used to compare the results with the theoretical and experimental data. A good ag