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, an

The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

Unlike fault diagnosis approaches based on the direct analysis of current and voltage signals, this paper proposes a diagnosis of induction motor faults through monitoring the variations in motor's parameters when it is subjected to an open circuit or short circuit faults. These parameters include stator and rotor resistances, self-inductances, and mutual inductance. The genetic algorithm and the trust-region method are used for the estimation process. Simulation results confirm the efficiency of both the genetic algorithm and the trust-region method in estimating the motor parameters; however, better performance in terms of estimation time is obtained when the trust-region method is adopted. The results also show the po

The significant shift in the Fine Arts, who led the avant-garde movements and creative which appeared in the modern, specifically in the mid-nineteenth century and early twentieth century era path, embodied in a clear show of new aesthetic value rejects traditional methods put in shape and color qualities She described the movements subjectivity or no formal, was intended to determine the direct function of expression and speech language in the visual arts away from the representation and simulation of reality was accompanied by the appearance of those fine movements directed towards a global approach to design carries features and clear in its organizations formalism of the most important move away from the symmetry and the adoption of

This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.

In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.

Biodiesel as an attractive energy source; a low-cost and green synthesis technique was utilized for biodiesel preparation via waste cooking oil methanolysis using waste snail shell derived catalyst. The present work aimed to investigate the production of biodiesel fuel from waste materials. The catalyst was greenly synthesized from waste snail shells throughout a calcination process at different calcination time of 2–4 h and temperature of 750–950 ◦C. The catalyst samples were characterized using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Energy Dispersive X-ray (EDX), and Fourier Transform Infrared (FT-IR). The reaction variables varying in the range of 10:1–30:1 M ratio of MeOH: oil, 3–11 wt% catalyst loading, 50–

In this research, production of ethanol from waste potatoes fermentation was studied using Saccharmyses cerevisiae. Potato Flour was prepared from potato tubers after cooking and drying at 85°C. Homogenous slurry of potato flour was prepared in water at solid liquid ratio 1:10. Liquefaction of potato flour slurry with α-amylase at 80°C for 40 min followed by saccharification with glucoamylase at 65°C for 2 hr .Fermentation of hydrolysate with Saccharomyces cerevisiae at 35°C for two days resulted in production of 33 g/l ethanol.

      The parameters studied were; temperature, time of fermentation and pH. It was found that Saccharification process is affected by enzyme Amylo 300 conc