Preferred Language
Articles
/
jpgiafs-404
The Effect of Corporate Goverment in Tax Planning: An Empirical Study
...Show More Authors

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.  The study results indicate that there was no significant effect of corporate governance in tax planning. The most important conclusion that study found: That the intersection that may caused by corporate governance in tax rules not due to deficiencies afflict the corporate governance systems, but due to tax rules proceed from the premise of "public interest" while the principles and rules of corporate governance proceed from, "the premise of public interest and shareholders’ interests " so the problem of incompatibility between them has emerged because of the difference and conflict of  interests.  The study

 also found that Iraqi companies a sample of Research are arise to tax planning practice according to the results of the analysis of financial statements of these companies. And also found that the choice of the company to its tax strategy to be based on personal objectives of the management, regardless whether those objectives are compatible or incompatible with the objectives of the Tax Administration and the objectives of the society, according to the principle of maximizing the benefits of each side to own at the expense of other sides.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Engineering Science And Technology (jestec)
Optimum Operation Management Effect of Main Sewage Pumping Stations on Trunk Sewer Deterioration
...Show More Authors

Sewage pumping stations are considered an important part of any sewerage system. Pumps failure in these stations means that the pumps are unable to work at the design requirement (flow capacity and head) and that may cause sewer overflow and flooding leading to sewer deterioration. In this paper, two main sewage pumping stations in Baghdad city were selected as case studies, Al- Habibia and Al-Ghazali located on Zublin trunk sewer 3000 mm and Baghdad trunk sewer 1200-2100 respectively. This study focused mainly on the operation of main sewage pumping stations and their effect, both directly and indirectly, on changing hydraulic properties, which leads to an increase in the deterioration of sewage pipes. The hydraulic analysis was co

... Show More
Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
EFFECT AMBIENT OXIDATION ON STRUCTURAL AND OPTICAL PROPERTIES OF COPPER OXIDE THIN FILMS
...Show More Authors

The structural, optical properties of copper oxide thin films ( CuO) thin films which have been prepared by thermal oxidation with exist air once and oxygen another have been studied. Structural analysis results of Cu thin films demonstrate that the single phase of Cu with high a crystalline structure with a preferred orientation (111). X-ray diffraction results confirm the formation of pure (CuO) phase in both methods of preparation. The optical constant are investigated and calculated such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-1100) nm.

Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment, And Sustainability: Tmrees23fr
Effect of gold nanoparticles synthesis by plasma jet scheme on normal cell lines
...Show More Authors

New evidence on nanotechnology has shown interest in the creation and assessment of nanoparticles for cancer treatment. Worldwide, a wide range of tumor-targeted approaches are being developed to reduce side effects and boost the efficacy of cancer therapy. One strategy that shows promise is the use of metallic nanoparticles to increase the radio sensitization of the cancer cells while reducing or maintaining the normal tissue complication probability during radiation therapy. In this study, atmospheric plasma was created using argon gas to create Au NPs using the plasma jet scheme, and their ability to induce apoptosis as an anticancer mechanism was tested. Aqueous gold tetrachloride salts (HAuCl4·3H2O) ere used to produce gold nanopartic

... Show More
View Publication
Scopus Crossref
Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Bioactive Effect of Cinnamomum zealynicum bark Extracts on Some Locally Isolated Pathogenic Bacteria
...Show More Authors

A series of experiments were conducted to evaluate the antibacterial effect of Cinnamomum zealynicum bark aqueous , methanol, and chloroform extracts against some gram positive and gram negative pathogenic bacteria which isolated from wound, throat infection, urine and stool during the period from December /2013 to February /2014 from Alkarama hospital in Wasit. All these isolates were identified by using VITEK2 compact system. Antibiotic sensitivity test of the bacterial isolates was determined for ten antibiotics. Chemical analysis showed that Cinnamomum zeylanicum bark extracts contained different active compounds (phenoles, alkaloids, tannins, glycosides, coumarins, saponins, resins flavones and essential oil). The laboratory tests o

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 01 2024
Journal Name
Egyptian Journal Of Veterinary Sciences
Contamination with Proteus and Staphylococcus spp. Effect on Physical Properties of Sheep Semen
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Tue Feb 27 2024
Journal Name
Mathematical Modelling Of Engineering Problems
Dynamics of a Fractional-Order Prey-Predator Model with Fear Effect and Harvesting
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of Gold Nanoparticles and Laser on Platelet, Lymphocytes, and White Blood Cells
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Tue Dec 24 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF TILLAGE WITH CHISEL PLOW ON SOIL MEAN WEIGHT DIAMETER AND POROSITY
...Show More Authors

View Publication
Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Effect of Different Environmental and Nutritional Factors on Biosurfactant Production from Candida guilliermondii
...Show More Authors

Yeast strain S9, which produced a high amount of biosurfactant, was isolated from pickledolive and identified as a strain of Candida guilliermondii using VITTEK 2 compact system, this strain was selected out of 13bioemulsifier producing strains. The effects of some environmental and nutritional factors on biosurfactant production were evaluated, the maximum value of E24% was observed at pH 4 which was 70% and the optimal temperature for biosurfactant production was 30 °C, E24% was 75%. Among different edible and heavy oils, the sesame oil and heavy oil 150 were the best carbon sources in production of biosurfactant, E24% was82% and 78% respectively and among different organic and inorganic nitrogen sources, the yeast extract was the bes

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect of Shot Peening on Fatigue Properties for Corroded and Uncorroded (CK35) Steel
...Show More Authors

The traction property is one of the important mechanical properties, especially the rotary parts which are subjected to constant and variable loads There are many methods used to improve this property, and the shoot peening by metal balls is considered the most critical one. the study focuses on this characteristic of steel CK35 used in many engineering applications as the rotating shafts and railway This study shows that the fatigue strength is improved by14% after shoot peening with metal balls. The study includs the rehabilitation of damaged samples as a result of fatigue corrosion. The standard solution adopted was 36% MgCl­2 with a 30 days immersion period. These samples has been improved by 6% after it decreased by18% d

... Show More
View Publication Preview PDF