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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 Jun 01 2014
Journal Name
Baghdad Science Journal
Study of the Inter-Particle Expectation Values for Inter and Outer Shell: Khalil H. Al-Bayati|Ban H. Al-Asaad|Baidaa S. H.
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In this research the Inter-Particle Expectation Values have been studied for atomics Helium (He) and Beryllium (Be) also for He-like ions, Be-like ions (Li-1, B+1? Li+1, Be+2, B+3) by using Hartree-Fock wave functions, We compared the results to some ions which have the same atomic number from each group with atomic number, We compared the results with published calculations to the last studied .

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive-Behavioral Counseling in Reducing Symptoms of Social Anxiety and Improving Social Skills among Intermediate School Students in Dhi Qar Governorate
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The study aims to investigate the effectiveness of cognitive-behavioral counseling in reducing symptoms of social anxiety and improving social skills among a sample of intermediate school students in the city of Souq Al-Shuyukh at Dhi Qar Governorate. The sample consisted of (40) female students, their ages ranged (14-15). They were selected based on their high scores on the social anxiety scale. The sample was divided into two groups: an experimental group, and a control group, equal in number (20) students in each group. The researcher used the social anxiety scale and the social skills scale. In addition, he used the cognitive-behavioral counseling program, consisting of (11) counseling sessions, with a rate of (45) minutes per sessio

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research
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The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

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Publication Date
Fri Mar 10 2023
Journal Name
Journal Of Namibian Studies : History Politics Culture
The Costs of Environmental Failure and The Impact of The Green Value Chain in Reducing Them
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The research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to non- observance of environmental requirements and the preservation of human health and protection of the environment.To achieve the goal of the research, the researchers re

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Publication Date
Sun Apr 02 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
the clinical significance of luteal therapy in the stimulate cycle following the transfer of superovulated embryos
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Background:

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Valuation the Impact of Risks on the Goals and the Safety of Construction Projects in Iraq
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Construction projects have a special nature and affect them many factors making them exposed to multiple risks as a result of the length of the implementation period and the multiplicity of stages, starting from the decision stage through implementation until the final delivery, which leads to increased uncertainty and the likelihood of risk.
The process of analysis and risk management is one of the effective and productive methods that are used in managing the construction projects for the purpose of increasing the chances of ending the project successfully in terms of cost, time and quality and at the lowest possible problems.

The research aims first to the effective planning for analysis and risk managemen

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Development of the Cost and Time Estimation Factors of the Project Dimension in the Agile Software
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     Agile methodologies are adopted extensively by many of the software industries as it is flexible in nature as well as can address the required changes in any phase of development. Authentic estimation of the software products is not an easy task as it requires continuous attention of the product owner. Effort and cost can be estimated in a proper manner to ensure the success of the project. In this article, we considered the Scrum-based Agile projects that are developed into several Sprints. We proposed an extension to an existing algorithm, based on a total of 36 success factors; that estimate the development cost and effort required to complete the project. For estimation and computations, we have taken a dataset of 12 project

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Publication Date
Wed Jun 24 2020
Journal Name
Basic Education College Magazine For Educational And Humanities Sciences
The healthy behavior of the Arab citizen in light of the Corona crisis 2020-6-24
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Abstract: The world witnessed the speed of a dangereuse virus now as Corona or Covid 19, which left many deaths in light of the inability of local and international Heath agencies to find a suitable vaccine to eliminate it and limit its spread, which negatively affected humain life in its various fields, and remains adopting healthy behaviors and habits A healthy Heath is the best solution to face the spread of the epidemic until realistic solutions that eliminate the virus are found.

Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
The The Resolution of Weyl Module for Two Rows in Special Case of the Skew-Shape
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     The aim of this work is to survey the two rows resolution of Weyl module and locate the terms and the exactness of the Weyl Resolution in the case of skew-shape (8,6)/(2,1).

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Crossref
Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
The Pleasure of Fear and the Temptation of the Thriller in Horror Cinema: كــاظــم مــؤنـــس عزيز
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In the theory of cinema genre, horror films are at the forefront of the list. It is one of the oldest genres that saw the light with the early emergence of cinema, taking advantage of literary works, especially Gothic literature and it continues to this day, but the third millennium has seen a marked increase in the number of films and recipients alike. There were many types within the same genre and there are many authors and varied topics, all seeking to spread terror and panic and fear in the hearts of viewers who are passionate about the type of horror. Although the fear and horror have been, throughout the ages, a challenge to the psychological balance and stability, as well as being a rejection and an opposition to the aesthetic ta

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