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

Limited importance of research in a stand on the most important difficulties faced by both faculty and parents to communicate with each process to follow up on their children, and the analysis and inventory of the obstacles that hinder the educational process, and work to develop a vision of how to address these constraints and the important role of technology in the treatment of problems of the society so as to develop frameworks future to minimize the errors and the problems they face, and the development outlook for future generations in order to promote the educational level, especially that Iraq is going through a change in conditions in all sectors. Through the questionnaire, which includes questions set that was made on a sample o

40 blood sample were taken from children infected with kala-azar at age less than ten years, who were admitted to El-Eskan child hospital, and central health laboratory in Baghdad. At the same time 15 sample collected from healthy child for comparing. During research estimated immunoglobulins level ( IgG, IgM, IgA) and (IFAT) IFAT test recorded a higher indicate antibodies level witch was synergistic with infected severity, the stander level of antibodies arrange between 1/16, 1/32 and 1/64 that means it graduate from the lowest one 1/16 into the highest one 1/64 within groups. During infectious the IgG ,IgM level recorded the higher level (2012.9 mg/dl) and (154.3 mg/dl) compared to the control group (874.3 mg/dl),

The present study aimed to evaluate the levels of total immunoglobulin E and percentage count of eosinophil in some of allergic disease. Blood sample collected from 210 patients (110 female, 100 male) with allergic disease (allergic asthma, allergic rhinitis, and urticaria) their age between 10-70 years and 50 healthy control their age between 23-52 years. A highly significant (P<0.01) increase in the mean serum total IgE in patients with asthma (503.54 ± 63.49 IU/ml), Allergic rhinitis (442.77 ± 95.76 IU/ml) and urticaria (489.53 ± 69.68 IU/ml) as a compared with healthy controls (23.67 ± 5.81 IU/ml).There was a significant difference in percentage count of eosinophil in patients groups allergic asthma 4.37 ± 0.52% ,allergic rhinitis

The ceiling of the midbrain has a couple of optic lobes which are prominent and used as an optic center that reflex what it receives from eye retina fibers. The histology of optic tectum has been studied in Iraqi fish Barbus luteus (Heckel) . It was found that the number of optic tectum were six main strata organized from the outside to the inside as follows : the stratum marginal (SM), the stratum opticum (SO), the stratum fibrosum et griseum superficialis (SFGS), the stratum griseum central (SGC), the stratum album central (SAC), the stratum periventricular (SPV), . the tow last strata consider deep layers on the optic tectum. It was noticed that the superficial strata was the first (SM), while the thickest strata was the four (SGC), whic

Inclination Of The Lumbosacral Angle In Normal Individuals: An Mri Study,GJRA - Global Journal For Research Analysis(GJRA) GJRA is a double reviewed monthly print journal that accepts research works. 36572+ Manuscript submission, 9855+ Research Paper Published, 100+ Articles from over 100 Countries

Routing is the process of delivering a packet from a source to a destination in the network using a routing algorithm that tries to create an efficient path. The path should be created with minimum overhead and bandwidth consumption. In literature, routing protocols in VANET were categorized in many ways, according to different aspects. In the present study, we prefer the classification based on the number of hops to reach the destination node. In literature, these are single-hop and multi-hops protocols. We first discuss the two types and then compare the MDDV (multi-hops protocol) with VADD (single-hop protocol). The comparison is theoretically and experimentally implemented by providing a network environment consisting of SUMO, VIENS and

An environmental study conducted on diatoms in Al Yusifiya river beyond its branching from Euphrates river. Four sites were selected along the river for the period from march 2013 to September 2013. The present study involved the measurement of physicochemical parameters, also the qualitative and quantities of diatoms. The studied parameters values ranged as follows: 19-44Cº and 16-30 Cº for air and water temperature respectively, 6.9-8.7, 595-1248 µS/cm, 6.4-8.0 mg/l for pH, electric conductivity and dissolved oxygen respectively. A total of 74 taxa were recorded for diatoms, where the pinnate diatom was the predominant and recorded 64 taxa while 10 taxa for centric diatoms. The total number of diatoms was 1197.55*104 cell /l. The tota

    The genus of Androctonus is widely distributed in Asia and Africa .It is found in Egypt, Palestine, Iran, Jordan, Syria, Saudi Arabia and Iraq. The present study is the first taxonomic study to describe Androctonus crassicauda (Oliver,1807) in Iraq .The genus Androctonus recognized by three main characters which are: color it is ranges from light brown to raddish to blackish brown to black, pedipalp (Chelae) is narrower than patella in adults, and  pedipalp fingers with many denticles. Among other characters by which the genus can be distinguished by body hairs and, the rows of denticles on pedipalp fingers. The main morphological characters of the species are figured of And

The subject of fear is one of the most important tasks that one should seek to find out the reasons behind it, and push it up with all its sound mental concepts.
     The main reason for the lack of security and fear and disturbance in the world is to commit the legitimate violations that God warned us in his Holy Book as well as in the Sunnah of His Prophet (peace be upon him).
    The talk about the causes of fear in the Koran is not limited to the word (fear) Fakk but came in different and varied methods such as (horror) and (awe) and (shares) and (narrow).