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

Global warming is the scientific evidence that air temperatures the near surface of Earth are rising, and that higher temperatures threaten dangerous consequences earth such as drought, disease, floods, lost ecosystems. This aim of this research is analyzed the monthly means of daily values of air temperature in Iraq for the period of 1979 to 2010 by using GIS techniques. Data were obtained from the European Center for Medium-range Weather Forecasts (ECMWF). The initial diagnosis showed that there is no significant increase of maximum values of the mean temperature for the four parts( northern, central, western, and southern ) of Iraq for the four seasons so we compared the area of maximum value of mean temperature which covered it and t

Hepatitis B virus (HBV) infection is a global public health problem. It is estimated that there are 240 million HBV carriers in the world, of whom roughly 600,000 die annually from HBV-related liver disease. A total of 150 individuals were included in this study, 130 individuals of them had hepatitis B infection (patients group); HBs-Ag was detected in their sera by enzyme linked immunosorbent assay (ELISA) technique and was confirmed by real time PCR analysis to detect the viral genetic material, the others were control. Most of HBV patients in this study were located within 20-40 years group with a percentage of 47.7% and within the 40-60 years group with a percentage of 38.5%. Acute infection was confirmed by detection of anti-HBc IgM

Find goal to detect educational and technical staffing of style fiction in book reading school materials so determine the current research on the specific book reading in fourth grade of primary for the academic year 2014 issued by the Ministry of Education / Republic Iraq stories. Come in the importance of research to draw attention to the best of these stories and strengthened, and the negative deny it and claim his deportation in order to protect the thought of the learner, and the study may contribute to the development of some frameworks to write a story appropriate for elementary school. This McCann within the first chapter The second chapter included the theoretical framework has been contained on two main sections included the co

Background: Axillary lymph node (ALN) enlargement with diffuse cortical thickening and conserved echogenic hilum may represent a diagnostic and therapeutic challenge. Sonographic strain elastography may help the characterization of borderline ALN. 

Aim: To evaluate the strain elastography of borderline ALN and to calculate a cutoff value of strain ratio (SR) that can identify suspicious ALN with the highest sensitivity and specificity to reduce unnecessary invasive procedures. 

Subjects and Methods: A prospective study included 45 patients who attended the Breast clinic in Oncology Teaching Hospital with borderline axillary lymphadenopathy (intact hilum and diffusely thic

Abstract:

 In its theoretical farm, the research adobet  the subject of human resource management strategies  and the cognitive skills. It comes as result of the rapid development which considers it human resource. as main axis in organization , the research in includes ,connective analysis  , between  human resource management strategies  and cognitive skills which is considers one of the new concept that should  be  studied widly so that the organization can be able recognize it as concept and type and its importance for people in the organization.The study method was descriptive and  analytics , it identified collation of hypothesis which were by statist too

    Aims current research to identify the mistakes coding contained in the reading first grade. Encoding knew that he had failed in Retrieval or identifying information, the researcher diagnosis of mistakes and presented to a group of teachers first grade and they have an appropriate adjustment and using the percentage shows that the agreement on the mistakes ratio and adjusted researcher recommended a set of proposals and recommendations can work out the future for the advancement of scientific level

The aim of the current study is the investigation of tensile behavior of the semi - crystalline polymers : polypropylene (PP ) , high density polyethylene(HDPE) and low density polyethylene (LDPE) . The energy to break or deformation was determined as a function of extension rates , ( PP) was break at extension rate (5) mm/min but (HDPE) break at higher extension rates (25) mm/min while( LDPE) not break even at very high extension rates but it is deformation or failure .

Thank God also taught us that thanks . thank meets the blessings and rewards mazidk glory we have no knowledge except what you have taught you Alim hakim , not counted praise you as yourself praised and pray and to recognize the envoy mercy to the worlds , prophet Mohammed and his family and companions and guided to the day of judgment .
But after :
Aware of the interpretation of the most important science needed by Muslims because God Almighty sent down the Quraan to be a way of the life for Muslims is subject to a healing for what is in the breasts and it slaham and flaham and has spared the nation from crisisThe stats of the monks , like other verses talking about Christians and Jews and what they have invented in the religion o

 Morphological description and histological structure of the liver have been studied in Durra bird Melopsittacus undulatus. The liver is a bilobed organ , the left lobe with three secondary lobes and slightly larger than the right lobe which is elliptical in shape. Liver is surrounded by a capsule that consists of thin layer of connective tissue with no distinction between interlobular septa . The parenchyma tissue consists of hepatic cells arranged with thickness 2_1 cell. Portal area appears within the liver parenchyma tissue composed of hepatic artery, portal vein and bile duct and supported by connective tissue. A gallbladder was not noticed in this species.