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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
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Study and Mathematical Modelling of Zinc Removal by Reverse Osmosis Membranes
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In this study, aromatic polyamide reverse osmosis membranes were used to remove zinc ions from electroplating wastewater. Influence of different operating conditions such as time, zinc concentration and pressure on reverse osmosis process efficiency was studied. The experimental results showed, concentration of zinc in permeate increase with increases of time from 0 to 70 min, and flux of water through membrane decline with time. While, the concentrations of zinc in permeate increase with the increase in feed zinc concentration (10–300 mg/l), flux decrease with the increment of feed concentration. The raise of pressure from 1 to 4 bar, the zinc concentration decreases and the flux increase. The highest recovery percentage was found is 54.

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Publication Date
Wed Jan 01 2020
Journal Name
Biochem. Cell. Arch.
SYNTHESIS AND SPECTROSCOPIC STUDY OF N- (METHYLCARBAMOTHIOYL) ACETAMIDE WITH THEIR METAL COMPLEXES
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A new ligand N-(methylcarbamothioyl) acetamide (AMP) was synthesized by reaction of acetyl chloride with adenine. The ligand was characterized by FT-IR, NMR spectra and the elemental analysis. The transition metal complexes of this ligand where synthesize and characterized by UV-Visible spectra, FT-IR, magnetic suscepility, conductively measurement. The general formula [M(AMP)2Cl2], where M+2 = (Mn, Co, Ni, Cu, Zn, Cd, Hg).

Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Photo Degradation of Solochrom Violet Dye by ZnO: Experimental and Theoretical Study
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The present project involves photodegrading the dye solochrom violet under advanced oxidation techniques at (25 oC) temperature and UV light. Zinc Oxide (ZnO) and UV radiation at a wavelength of 580 nm were used to conduct the photocatalytic reaction of the solochrom violet dye. One of the factors looked into was the impact of the starting conditions. pH, the amount of original hydrogen peroxide, and the dye concentration time radiation were used. For hours, the kinetics and percentages of degradation were examined at various intervals. In general, it has been discovered that the photodegradation rates of the dye were greater when H2O2 and ZnO were combined with UV light. The best wavelength to use was determined. Modern oxidation techni

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Publication Date
Wed Mar 08 2023
Journal Name
Journal Of Wasit For Science And Medicine
Study on physical properties of nanostructured ZnO prepared by pulse laser deposition
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Zinc Oxide thin film of 2 μm thickness has been grown on glass substrate by pulsed laser deposition technique at substrate temperature of 500 oC under the vacuum pressure of 8×10-2 mbar. The optical properties concerning the absorption, and transmission spectra were studied for the prepared thin film. From the transmission spectra, the optical gap and linear refractive index of the ZnO thin film was determined. The structure of the ZnO thin film was tested with X-Ray diffraction and it was formed to be a polycrystalline with many peaks.

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
A Study of Fluctuation and Expansion Ratios for Gas-Solid Fluidized Columns
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The fluctuation and expansion ratios have been studied for cylindrical gas-solid fluidized columns by using air as fluidizing medium and Paracetamol as the bed material. The variables were the column diameter (0.0762, 0.15, and 0.18 m), static bed height (0.05, 0.07, and 0.09 m), and air velocity to several times of minimum fluidization velocity. The results showed that both the fluctuation and expansion ratios had a direct relation with air velocity and an inverse one with column diameter and static bed height. A good agreement was between the experimental results and the calculated values by using the correlation equations from the literature.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
THEORETICAL AND EXPERIMENTAL STUDY ON THERMAL PERFORMANCE OF CLOSED WET COOLING TOWER
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Thermal performance of closed wet cooling tower has been investigated experimentally and theoretically
in this work. The theoretical model based on heat and mass transfer equations and heat and mass transfer balance equations which are established for steady state case. A new small indirect cooling tower was used for conducting experiments. The cooling capacity of cooling tower is 1 kW for an inlet water temperature of 38oC, a water mass velocity 2.3 kg/m2.s and an air wet bulb temperature of 26oC. This study investigates the relationship between saturation efficiency, cooling capacity and coefficient of performance of closed wet cooling tower versus different operating parameters such wet-bulb temperature, variable air-spray water fl

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Numerical Study of Composite Concrete Castellated Double Channel Beams with Strengthening Techniques
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Current numerical research was devoted to investigating the effect of castellated steel beams without and with strengthening. The composite concrete asymmetrical double hot rolled steel channels bolted back to back to obtain a built-up I-shape form are used in this study. The top half part of the steel is smaller than the bottom half part, and the two parts were connected by bolting and welding. The ABAQUS/2019 program employed the same length and conditions of loading for four models: The first model is the reference without castellated and strengthening; the second model was castellated without strengthened; the third model was castellated and strengthened with reactive powder concrete encased in the

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Theoretical study of electronic transfer current rate at dye-sensitized solar cells
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Photostability Study of Some Modified Poly(vinyl chloride) Containing Pendant Schiff’s Bases
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The polymers modified Poly(vinyl chloride) differ in their tendency to photo oxidation comparing with that unmodified. It has been studied Photostability for modified Poly(vinyl chloride) chains using Schiff’s bases derivative of (5-amino-1, 3, 4-thiadiazole-2-thiol) in a manner casting of plastic chips with thickness (40) in a solvent Tetrahydrofuran. It has been determined the effectiveness Photostability of these modified polymers through the photo degradation rate constant for photostabilizer (kd) for the modified Poly (vinyl chloride). Attributed efficiency of these Poly(vinyl chloride) chips in Photostability by replace the atom Cl Poly(vinyl chloride) chains ends more stable than light stabilizer.

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Publication Date
Sun Nov 01 2015
Journal Name
Iosr Journal Of Dental And Medical Sciences (iosr-jdms)
Acanthosis Nigricans as a Cause of Facial M Elanosis (Clinical Andhistopathological Study
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PKE Sharquie MD, PDPAA Noaimi MD, DDV, FDSM Al-Ogaily MD, IOSR Journal of Dental and Medical Sciences (IOSR-JDMS), 2015

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