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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 Nov 01 2020
Journal Name
Iraqi Journal Of Laser
TREATMENT OF SYMPTOMATIC CERVICAL ECTOPY USING CO2 LASER (10600 nm) – Case Study
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Background: Cervical ectopy advanced to erosion is one of the common conditions in gynecological and pathological study. It is considered as a physiologic condition resulting from columnar epithelium migration from the cervical canal into the vaginal portion of the cervix, in which no treatment for asymptomatic cervical ectropion can be given. Treatment can be accomplished via thermal cauterization (Electro cautery), Cryosurgery. CO2 laser therapy is another modality of treatment.

Objective: To study the effectiveness of CO2 laser therapy and evaluate it as a biomedical tool for the treatment of cervical ectropion. The study was done at Laser Medicine Research Clinic at the

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Publication Date
Tue Jun 01 2021
Journal Name
Iraqi Journal Of Physics
Hydrophilic Properties Study of Mn-TiO2 Thin Films Deposited by Dipping Technique
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in this paper, the current work was devoted to the manufacture of TiO2 nanoparticles doped with manganese,  synthesis by the sol-gel technique using a dip-conting device, for their hydrophilic properties and photocatalytic activity, and the products were characterized by X-ray diffraction, scanning electron microscopy, and Uv-Visible absorption, and the results  XRD showed an  phase Anatase  ,  and the results of the SEM Explained the shape of the morphology of the samples after the doping process compared with pure TiO2, and the results of a shift in light absorption from ultraviolet rays to visible light were evident. The results showed that the thin films have a high wettability   under visible rays

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Publication Date
Tue May 16 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
Comparative Study of Anemia Classification Algorithms for International and Newly CBC Datasets
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Data generated from modern applications and the internet in healthcare is extensive and rapidly expanding. Therefore, one of the significant success factors for any application is understanding and extracting meaningful information using digital analytics tools. These tools will positively impact the application's performance and handle the challenges that can be faced to create highly consistent, logical, and information-rich summaries. This paper contains three main objectives: First, it provides several analytics methodologies that help to analyze datasets and extract useful information from them as preprocessing steps in any classification model to determine the dataset characteristics. Also, this paper provides a comparative st

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Process Optimization Study of Pb(II) Removal by Bulk Liquid Membrane (BLM)
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   Box-Wilson experimental design method was employed to optimized lead ions removal efficiency by bulk liquid membrane (BLM) method. The optimization procedure was primarily based on four impartial relevant parameters: pH of feed phase (4-6), pH of stripping phase (9-11), carrier concentration TBP (5-10) %, and initial metal concentration (60-120 ppm). maximum recovery efficiency of lead ions is 83.852% was virtually done following thirty one-of-a-kind experimental runs, as exact through 24-Central Composite Design (CCD). The best values for the aforementioned four parameters, corresponding to the most restoration efficiency were: 5, 10, 7.5% (v/v), and 90 mg/l, respectively. The obtained experimental data had been

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Publication Date
Sun Feb 20 2005
Journal Name
Baghdad Science Journal
Modification and Study Biological Activity of Chitosan with Compounds Containing Azo Group
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In the present research synthesis and study of biological activity a series of new polymers modified of chitosan with compounds containing azo group. Beginning diazonium salt produced from 3,3'-dimethyl-[1,1'-biphenyl]-4,4'-diamine reacted with concentrated HCl acid and sodium nitrite. The coupling reaction between diazonium salt with substituted aromatic aldehyde to produce Azo derivatives )1-6(. Azo Schiff bases Chitosan )7-12( were synthesized by condensation of Chitosan with Azo derivatives )1-6( in ethanol with some drops of glacial acetic acid. The structural modifications of Chitosan ring (linked to a bioactive azo moiety) were expected to give new derivatives )7-12( with a diverse range of biological functions. These compounds' st

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Publication Date
Mon Aug 19 2024
Journal Name
Baghdad Science Journal
Modification and Study Biological Activity of Chitosan with Compounds Containing Azo Group
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 في البحث الحالي تم تحضير ودراسة النشاط الحيوي لسلسلة من البوليمرات الجديدة المحورة  من الكيتوسان مع مركبات تحتوي على مجموعة الآزو. في البداية تم تحضير ملح الديازونيوم من  تفاعل  3,3'-dimethyl-[1,1'-biphenyl]-4,4'-diamine مع حامض الهيدروكلوريك المركز ونتريت الصوديوم .ثم تفاعل  الازدواج بين ملح  الديازونيوم مع الديهايدات اروماتية معوضة  لإنتاج مشتقات الازو (1-6). ازو شف بيس كيتوسان((12-7 والتي حضرت من تفاعل الكيتوسان مع مشتقات

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Publication Date
Sun Feb 20 2022
Journal Name
Papers In Physics
Electronic and optical properties of nickel-doped ceria: A computational modelling study
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Cerium oxide (CeO2), or ceria, has gained increasing interest owing to its excellent catalytic applications. Under the framework of density functional theory (DFT), this contribution demonstrates the eect that introducing the element nickel (Ni) into the ceria lattice has on its electronic, structural, and optical characteristics. Electronic density of states (DOSs) analysis shows that Ni integration leads to a shrinkage of Ce 4f states and improvement of Ni 3d states in the bottom of the conduction band. Furthermore, the calculated optical absorption spectra of an Ni-doped CeO2 system shifts towards longer visible light and infrared regions. Results indicate that Ni-doping a CeO2 system would result in a decrease of the band gap. Finally,

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation and Identification of some new Pyrazolopyrin derivatives and their Polymerizations study
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Preparation and Identification of some new Pyrazolopyrin derivatives and their Polymerizations study

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Level of Self- Esteem and its relation to some variables among psychologists in schools of the Sultanate of Oman
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The recent study aimed to identify the level of Self- Esteem and its relation to some variables (Gender, Experience years, and Educational stage) among psychologists in schools of the Sultanate of Oman. The study sample consisted of (154) psychologists of both male and female who are working in different stages of study in the schools affiliated to the Ministry of Education in the Sultanate of Oman. The sample of the study consisted of (43) male and (111) female psychologists from (11) governorates of the Sultanate. The descriptive analytical methodology was used. In order to collect data the Self-Esteem questionnaire prepared by the researcher were used. Statistical processing was done using the Statistical Package for Social Sciences (

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Using the foreign trade elasticities in policy of demand of imports of agricultural products in Iraq
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