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 history of nations & civilizations shaped with its intellectual and cultural heritage and accumulation of met through the stages and years

The impact of religion in the character of the King Amenmhet I

1991-1961B.C.

This research try to show the  influence of the religion in the character of King Amenmhet I , he entered the names of the gods in the installation of  his names, because he aimed to  the trust of fellows  and to get the loyalty centers of worship, and deliberately enter the name of the god Amun in the composition of his name and make him  the first god of the state, which covered all the gods of Egypt, after the merge with each other, such as the gods Re became the god Amun - Re or after he inherited the functions of some of the other recipes such as what happened with the god Min

There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

Önsöz
Ali Şir Nevai’nin vücuda getirdiği edebi Çağatayca, edebi ve canlı bazı Türk şivelerinin işlenmesinden ve kaynaşmasından hasıl olmuştur. Bu gün bu dilin
fonetik bünyesi hakkında, en çok bilgi veren, yine Nevai’nin kendisidir. Onun―Muhakeemet-ül-luğateyn‖ adlı eseri, bu bakımından büyük bir değer taşımaktadır.Bu eserinde Nevai, bir taraftan Türk dilinin Farsçaya üstünlüğünü ispata kalkışken, bir taraftan da kendi Türkçesinin fonetik ve morfolojik özelliklerini belirtmiştir. O, Arab imlası kaidesi üzerine ayni şekilde yazılarak, semantik yönden başka başka manalarda kullanılan kelimeleri sıralarken, açık bir surette, edebi Çağataya şivesinin fonetik bünyesini d

In this paper we use the Markov Switching model to investigate the link between the level of Iraqi inflation and its uncertainty; forth period 1980-2010 we measure inflation uncertainty as the variance of unanticipated  inflation. The results ensure there are a negative effect of inflation level on inflation uncertainty and  all so there are a positive effect of inflation uncertainty on inflation level.                                                   &nbsp

This study discussed a biased estimator of the Negative Binomial Regression model known as (Liu Estimator), This estimate was used to reduce variance and overcome the problem Multicollinearity between explanatory variables, Some estimates were used such as Ridge Regression and Maximum Likelihood Estimators, This research aims at the theoretical comparisons between the new estimator (Liu Estimator) and the estimators

The  adopted method in the teaching of history is conservation and indoctrination in all grades, and this will lead to a lack of students interact with teachers in the course of the lesson, and poor use of teachers to questions that raise students' thinking during the lesson, which leads to a lack of interest in the topic of the lesson and wasting opportunities contribution making it the teacher at the center of the educational process, and to provide arrogating the researcher to contribute to teaching style with the belief that the use of this method of teaching could lead to overcome the difficulties and problems faced by the teaching material.

And there are educational complexes integrated approac