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
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study on Solvent Extraction of Mercury Complex With DB18C6
...Show More Authors

 Mercury(II) ion is extracted as ion pair with thiocyanate using DCM .The effects of different parameters affecting the ease of extraction are determined . These parameters are  pH ,Thiocyanate ion concentration ,type and concentration of the counter cation concentration of the reagent , temperature and type of solvents .Other crown ethers (15C5 DB24C , DCH18C6 and  18C6 and cryptand- 222 are investigated as extracting reagents  using slop analysis method UV-visible and IR spectrometry .CHN analysis and melting points determination  are perfored for comlex analysis .All these investigations indicated the formula [k+CE]2[Hg (SCN )4]-2.

View Publication Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
(?m 10.6) Design study for Reserve of laser CO2
...Show More Authors

In this paper , the CO2 laser receiver system is designed and studied, with wavelength laser 10.6 ?m in room temperature , and to evaluate the performance and discussion it via the package of optical design (ZEMAX), from its output the Spot Diagram is measured through RMS ,and from the Ray fan plot , the aberrations is found which is the normal error for the best focus named (under corrected ) , the other output was the Geometric Encircled Energy in the spot diagram . and found that the radius of spot diagram at 80% (R80%) from the total energy ,and focal shift .The designed system have high efficiency and low cost .

View Publication Preview PDF
Crossref
Publication Date
Wed Sep 07 2016
Journal Name
Journal Of The Faculty Of Medicine
Non discogenic lumbar radiculopathy ((A study of 104 cases))
...Show More Authors

AW Ali T, Journal of the Faculty of Medicine, 2016 - Cited by 1

View Publication
Publication Date
Wed Oct 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A study of 124 with cases carpal tunnel syndrome
...Show More Authors

Background: carpal tunnel syndrome (CTS) a relatively common disease affecting ♀ more than ♂, usually at the age between 40 -60 , diagnosed by EMG & NCS, treated when moderate
to severe by surgical decompression of the median nerve.
Objective: To study the role of surgery in the management of CTS.
Patients & method: 124 patients collected from the neuro-surgical departments of the specialized surgical hospital from August 2001 till March 2007, all patients studied thoroughly
regarding age, sex, associated diseases, clinical features, EMG studies, surgery & out come & follow up for at least one year.
Results & discussion: there was around 2:1 ♀:♂ , with age predomena between 40-60

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 27 2019
Journal Name
Iraqi Journal Of Science
Seismic Structure Study of Buzurgan Oil field, Southern Iraq
...Show More Authors

The Buzurgan oil field is one of the most important oil fields border in southern Iraq.

Adjacent to the Fauqi and Abu Ghirab oil fields common with Iran. The 3D seismic data showed the structural and stratigraphic of the Buzurgan oil field, where the results showed that the structure is an anticline fold with two structural domes separated by a saddle, the northern culmination is shallower and less deformation. Thirty-one faults were detected and most of them at the south part of the field which are small while the north faults are larger.

View Publication Preview PDF
Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Anatomical and Palynological study of Ricinus communisL.from Euphorbiaceaein Iraq
...Show More Authors

  The anatomical study showed the epidermis leaves of Ricinus communis L.glabrous and withparacytic pattern, also the midrib of leavescomposedfrom a pyramidal shapearea with a circular tip like ascamel humpfrom the upper side consisting of supported collenchyma tissue, and the cross section of leaf petiole formed as an ovate shape as for the cross section of stem was a circular, also observed many druces crystaland aleuron grains that are spread in the cortex area. Pollen grain appeared under a scanning electron microscope that tricolporate, either the surface pattern was reticulate and the shape of pollen grain prolate spheroidal to subprolate

View Publication Preview PDF
Publication Date
Fri Feb 28 2020
Journal Name
Iraqi Journal Of Science
Analytical Study of Earth Tides on Low Orbits Satellites
...Show More Authors

     The main objective of this paper is to calculate the perturbations of tide effect on LEO's satellites . In order to achieve this goal, the changes in the orbital elements which include the semi major axis (a) eccentricity (e) inclination , right ascension of ascending nodes ( ), and fifth element argument of perigee ( ) must be employed. In the absence of perturbations, these element remain constant. The results show that the effect of tidal perturbation on the orbital elements depends on the inclination of the satellite orbit. The variation in the ratio  decreases with increasing the inclination of satellite, while it increases with increasing the time.

View Publication Preview PDF
Scopus Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Experimental study of some shielding parameters for composite shields
...Show More Authors

View Publication
Scopus (8)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Jan 02 2016
Journal Name
Iraq Nat J Chem
Adsorption study of drug cefixime onto surface Iraqi Attapulgite
...Show More Authors

Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Parametric Study of a Two-Phase Closed Thermosyphon Loop
...Show More Authors

A theoretical and experimental investigation was carried out to study the behavior of a two-phase closed thermosyphon loop (TPCTL) during steady-state operation using different working fluids. Three working fluids were investigated, i.e., distilled water, methanol, and ethanol. The TPCTL was constructed from an evaporator, condenser, and two pipelines (riser and downcomer). The driving force is the difference in pressure between the evaporator and condenser sections and the fluid returns to the heating section by gravity. In this study, the significant parameters used in the experiments were filling ratios (FR%) of 50%, 75%, and 100% and heat-input range at the evaporator section of 215-860.2 W. When the loop reached to

... Show More
View Publication Preview PDF
Crossref