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

The current study aims to examine the level of cognitive management requirement among the governmental secondary schools' managers in al-hial province in the kingdom of Saudi Arabia. To do this, the author designed a questionnaire comprised (20) item which was applied on (250) managers included (113) manager hold bachelor degree and (137) manager hold master degree. To carry out this study, the researcher utilized the descriptive approach. The findings revealed that a high level of cognitive management requirements among secondary schools' managers as well as there is a significant difference at the (0.05) level regarding degree type, but there is no a significant difference according to gender variable.  

Background Parkinson’s disease (PD) is currently the fastest-growing neurological disorder in the world. Patients with PD face numerous challenges in managing their chronic condition, particularly in countries with scarce healthcare infrastructure. Objective This qualitative study aimed to delve into neurologists’ perspectives on challenges and gaps in the Iraqi healthcare system that influence the management of PD, as well as strategies to mitigate these obstacles. Method Semi-structured interviews were conducted with neurologists from five different Iraqi provinces, working in both hospitals and private neurology clinics, between November 2024 and January 2025. A thematic analysis approach was employed to identify the main challenge

The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

Out of 180 children, 60 (33.3%) have Amoebiasis infection as diagnosed by direct wet smear and Saturated Salt Solution (SSS). SSS method is more significant (P=0.001) in diagnosis of the disease. Number of children infected with Amoebiasis infection is higher in infants aged 1-6 months, but without any significant difference to ages 6-12 or 12-18 months. In contrast, infants aged 18-24 months are significantly differant (P=0.01) as the infection rate is 16.6%. Gender also is seen to be reduced in significance (P= 0.001) for females aged 18-24 months. Blood profile of the involved infants has shown a significant variation (P=0. 01) for all blood profile parameters (RBC (P=0.05), WBC (P=0.001), Lymphocytes (P=0.05), Granulated WBC (P=0.05),

Abstract:- Cyberspace is a new arena for conflict between international powers, especially since the cost of cyber-conflict is less than its traditional warfare counterparts regardless of the nature of the weapons used, whether traditional or non-traditional. Cyber conflict is necessarily based on strategies to deter, attack, and defend. The aim of the cybercrime conflict is to ensure the defensive sufficiency of the state, ensuring its national security and safeguarding its supreme interests. Despite Japan-China relations characterized by convergence and cooperation in post-Cold War economic spheres, Japan continues to retain the growing Chinese influence in East Asia. These variables prompted Japan to announce a hedging strategy due to un

Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,

Background: There is a clear debate about the role of bad oral habits (thumb-sucking and biting nails) and on oral health and the state of the dental caries, but there is no doubt that continuing these bad habits until advanced ages will lead to deep and difficult problems to solve. Objective: The purpose of study was to evaluate the effect of bad habits, include finger sucking and nail biting on dental caries among children aged from 6 to 10 years old. Subjects and methods: In Al-Hilla city, Iraq, a comparative study was conducted in which (200) primary school students aged between 6 to10 years old were involved. A questionnaire filled out by their parents was used to gather information related to the bad oral habit, and then all the stude

Phytophagous stink bugs (Hemiptera, Pentatomidae) are economically important insect pests of fruit, vegetable, nut and field crops. This study was carried out during the season of 2013 in orchards within Erbil city, to follow the stink bug Mustha spinulosa (Lefebvre, 1831) seasonal fluctuation on some fruit trees: olive, plum, apricot, pear, apple and almond.
The stink bug reaches its maximum abundance throughout the second week of August (38.2/tree) coinciding with mean temperature and relative humidity of 33.40C and 28.14% respectively, and the highest total mean of the number of the insect was recorded on the olive trees (181.8/tree). The study reveals that the stink bug attacked 22 trees (fruit and forest) while it has not atta