The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies to reach a measurement for the two variables of the study. T
... Show MoreThe research deals with the concept of a New Urbanism as an urban development strategy in the suburbs of cities or in its centers that are affected by pedestrian-oriented design and the possibility of walking, as well as integrating economic classes through the diversity of housing and its costs, and this works to facilitate access to jobs and services while providing more diverse neighborhoods and reducing the use of cars , As designing separate houses in the suburbs and increasing car trips poses a threat to the environment and the quality of urban life, and thus the new urban provides a good strategy for developing
... Show MoreThe article describes the basic principles of modeling a dictionary article in the “Dictionary of the Language of Russian Folklore Lexicon epics” (M. A. Bobunova, A. T. Khrolenko). Among such principles are the principle of linguocentrism (representation of universal cognitions in strict observance of the traditions of lexicographic science), the principle of anthropocentrism (language learning as a means of human consciousness / subconsciousness), the principle of expansionism (attracting material from various knowledge bases), the principle of explanatory ("explanatory moment"), and fractal principle (synergistic potential of the presented material: nonlinearity and self-similarity; hierarchical organizati
... Show MoreMosquitoes play a serious role on public health transmitting several dangerous diseases such as malaria, filariasis and Encephalitis. So it consider as a vector diseases. Therefor it is important to control its spread using ecology friend’s factors like bacteria Bacillus thuringiensis var. israelensis and fungi Beauveria bassiana. Results revealed that the direct effect of Bacillus thuringiensis on the larvae led to the high mortality (100%) during 3 days while Beauveria bassiana have a cumulative effect on the Mosquito stage lifecycle; 7.3 X 104 more significant effect in the first day but there was no significant in the other days of treatment. In the end period of lifecycle there was no adult emergence and the adult which emergence up
... Show MoreBackground: The gene encoding a disintegrin and metalloproteinase domain 33 (ADAM33) is known to be associated with asthma in different ethnic groups. In Iraq, among the Arab ethnic background, this association has not yet been highlighted. Methods: One hundred and ninety-two asthmatics were examined; 118 males and 74 females (mean age 38.23 ± 9.13 years). The control group was 183; 110 males and the rest were females. The SNP of rs2280091 A/G (T1) was studied here to determine adam33 genotyping status using polymerase chain reaction–restriction fragment length polymorphism (PCR–RFLP). The level of total IgE was measured using enzyme-linked immunosorbent assay (ELISA). Results: Significant differences (p = 0.004) in the frequencies of
... Show MoreAccording to different types of democracy Indexes, hybrid regimes or those in the gray zone, make up the majority of regime transformations in the third wave of democracy. However, after nearly three decades, conceptual confusion about hybrid regimes persists and grows, while obstructing the accumulation of knowledge about the nature of hybrid regimes. This leads to significant political repercussions for democratization. This Paper attempts to provide a clearer view of different and overlapping concepts and classifications in this complex field, and sustain development in literature on democratic transformation. To achieve this, we followed an approach based on the classification of concepts and terms in three distinct categories, b
... Show MoreIresineherbstii (blood leaves) is a member of the Amaranthaceae family, native to tropical and subtropical areas. It is erect herbaceous, has red and white variety. Different phytochemical constituents were detected as alkaloids, flavonoids, anthocyanins, and others. This herb was used as a pH indicator, insecticide, and dye fabrics. Traditionally it was used for divination purposes and other purposes. Iresinin IV is the major colorant. Different studies were done to evaluate the CNS, immunomodulatory, antibacterial, antiviral, cytotoxic and other effects. Fresh leaves extract was hepatotoxic. This review aimed to demonstrate the morphological features of this herb and to show the clinical studies related to its traditional use.
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