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The Effect of Corporate Goverment in Tax Planning: An Empirical Study
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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.

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

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Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Isotopic Study of Springs Near Haditha Dam Western Iraq
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     Stable isotopic technique and hydrochemistry was used in studying the water resources interaction of near Haditha Reservoir area, western Iraq. Throughout the study area, 14 groundwater samples (Bashina, Zwachi springs and Wells), 8 surface water samples from the study area, and 7 spring samples were analyzed for 2H and 18O stable isotopes and hydrochemical analysis. In this study, the temperature, altitude and continental effects on the isotopic composition of rain water in Iraq were studied. The climate of the study area is classified as semi-arid to arid region. The results show a variation in the isotopic values of Haditha reservoir and Euphrates river. This variation is due to the effec

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Publication Date
Wed Sep 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Study of Forward Osmosis Using Various Drawing Agent
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This research was aimed to study the osmotic efficiency of the draw solutions and the factors affecting the performance of forward osmosis process : The draw solutions used were magnesium sulfate hydrate (MgSO4.7H2O) pojtassium chloride (KCL), calcium chloride (CaCl2) and ammonium bicarbonate (NH4HCO3). It was found that water flux increases with increasing draw solution concentration, and feed solution flow rate and decreases with increasing draw solution flow rate and feed solution concentration. And also found that the efficiency of the draw solutions is in the following order:

CaCl2> KCI > NH4HCO3> MgSO4.7H

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Publication Date
Sun Sep 02 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Clinical study of patients with primary pulmonary hypertension (PPH)
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Background: Pulmonary hypertension (PH) is a hemodynamic and pathophysiological condition
defined as an increase in mean pulmonary arterial pressure (PAP) ≥25 mmHg at rest as assessed by
right heart catheterization (RHC). Although there is some underestimation and overestimation of PAP
between transthoracic Doppler echo (DE) and RHC, Doppler echo remains an indispensable screening
tool for the assessment of PH.
Objective: clinical evaluation of patients with primary pulmonary hypertension (PPH) and assess
vasoreactivity testing to identify patients who may benefit from long term therapy with calcium channel
blockers (CCBs).
Patients and methods: This prospective study was performed in the cardiac catheterization

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Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Science
Histopathological study on liver of mice during aspergillosis infection
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In this study ,the Aspergillus fumigatus histopathological activity on the mice livers during aspergillosis became more obvious. The total number of 40 male Albino swiss mice were randomly divided into 8 groups (Five mice/group). The 1st group were immunosuppressed , while the 2nd group are not immunosuppressed , and control mice were instilled nasally with Phosphate buffer saline and Tween 20 ( five mice / control). The mice were sacrificed after 7th , 14th and 21st day post infection. It was found that immunosuppressive treatments increase substantially the susceptibility of animals to infection by invasive aspergillosis, with higher progression of disease and earlier expression of inflammatory cells comparing with the non immunosuppre

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Publication Date
Thu Apr 18 2019
Journal Name
Iraqi Journal Of Science
Theoretical Study and Modeling of Porous Silicon Gas Sensors
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In this work ,porous silicon(PS) substrate has been used to fabricate a sensor of structures(Al/n PSi/n-Si/Al) using infrared laser in a assisting Etching process at several times (8,16,and24 min) and current density(J) of about(25mA/cm2) on silicon(Si) substrates type of n and tested for CO2 gas molecules and then modulated using MATLAB program. J-V characteristic was analyzed. Different parameter determine such as, Porosity (%), Layer thickness (%) and relative permittivity of the fabricated PS substrate. Several shape and sizes of pores were obtained from the scanning electron microscope device such as pore, rectangular and cylindrical structure for infrared illuminated (IR). The Porosity (%) and Layer thickness (%) take control on se

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Field Study of Ecological Factors Influencing Visceral Leishmaniasis Foci
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   The main elements of traditional foci of visceral leishmaniasis in the endemic area were studied. The complex relationships between biotic and abiotic factor in the study foci. Also the presence of possible reservoirs of disease with density of sandflies were examined.
 

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
A study of fermi hole for some atomic systems
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the electron correlation effect for inter-shell can be described by evaluating the fermi hole and partial fermi hole for Li atom comparing with Be+ and B+2 ions

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Publication Date
Wed Apr 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Fuzzy σ-Ring  and Some Related Concepts
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This paper introduces the concept of fuzzy σ-ring as a generalization of fuzzy σ-algebra and basic properties; examples of this concept have been given.  As the first result, it has been proved that every  σ-algebra over a fuzzy set x*  is a  fuzzy σ-ring-over a fuzzy set x*  and construct their converse by example. Furthermore, the fuzzy ring  concept has been studied to generalize fuzzy algebra and its relation. Investigating  that the concept of fuzzy  σ-Ring is a stronger form of a fuzzy ring  that is every fuzzy σ-Ring over a fuzzy set x* is a fuzzy ring over a fuzzy set x* and construct their converse by example. In addition, the idea of the smallest, as an important property in the study of real analysis, is studied

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Coloproctology
Epidemiological and prognostic single center study of anal carcinoma
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Abstract<p> Background Anorectal carcinoma includes the anal margin, the anal canal, and the lower rectum. The incidences of anal tumors represent 1.4 % of all gastrointestinal tumors.</p><p> Patients and methods Our study is retrospective and was conducted at Baghdad Medical City. Patient’s data were collected from the medical records through a predesigned sheet that included the following information: demographic data, medical history, past-history, presenting symptoms, pathological data, and treatment details.</p><p> Results The median age was 49 years. As regard tumor extension, 85.71 % of patients had anal disease, while anorectal cancer was encount</p> ... Show More
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