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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
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program Based on Connectivism Theory in Developing E-Learning Competencies among Teachers of Islamic Education in Dhofar Governorate
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Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

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Publication Date
Tue Mar 02 2021
Journal Name
مجلة لارك
Iraqi government policy towards the Kurds in light of British documents, February 1963 - April 1966
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The Kurds' positions were characterized by insistence on their rights during the monarchy and choosing various solutions to obtain independence. After the revolution of July 14, 1958, the Kurds welcomed it, and the leaders of the Kurdistan Democratic Party sent a telegram to the Free Officers Organization congratulating them on the new era in order to build sound and correct relations between the two parties. However, the military conflict was renewed between the Iraqi government and the Kurds and continued even after the coup of February 8, 1963, and all the subsequent negotiating and peaceful attempts to resolve the Kurdish problem until 1966. It was a state of double contradiction for both parties that thwarted the peaceful attempts. The

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
The Formal Organization in Internal Spaces of Medical Laboratories: نور عامر علي-فاتن عباس لفته
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تشغل الفضاءات الداخلية الطبية اهتمام واسع , لما توفره من رعاية صحية للمرضى ,فلابد ان يُهتَمْ بها من الجانب الوظيفي(الادائي), لتحقيق الراحة البصرية والنفسية والجسدية لغرض الوصول الى الاداء الجيد للكادر الطبي, ولهذا وجد ضرورة التعرف على تلك الفضاءات الداخلية بشكل اعمق , وهل انها ملاءمة للمرتكزات التصميمية المتعارف عليها؟ , لذلك تم تسليط الضوء على الفضاءات الداخلية للمختبرات الطبية, وقد تناول البحث المشكلة واه

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Publication Date
Wed Jan 07 2026
Journal Name
Al–bahith Al–a'alami
THE PREVAILING SCIENTIFIC VALUES IN CHILDREN'S PROGRAMS PROVIDED BY MBC3
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The main problem of this research titled (the prevailing scientific values in children's programs provided by the channel (mbc3) is the disclosure of the scientific values that are included in the children's program in the mbc3 channel) which are directed to an important group of society, which is the category of children who spend long hours in front of TV screens to watch these programs, and therefore they acquire many values that can replace fixed values, such as social, moral, religious, etc., and the content analysis method has been used to analyze children's programs presented by mbc3 channel), and the research has reached a number of The results can be summarized b To come:

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
The Communicative Integration in New Media: Building a Communicative Model
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The internet, unlike other traditional means of communication, has a flexibility to stimulate the user and allows him to develop it. Perhaps, the reason for the superiority of the internet over other traditional means of communication is the possibility of change and transmission from one stage to another in a short period. This means that the internet is able to move from the use to the development of the use and then the development of means and innovation as the innovation of the internet is a logical product of the interaction of the user with the network. The internet invests all the proposals and ideas and does not ignore any even if it is simple. This is represented in social networking sites which in fact reflects personal emotio

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Employing digital marketing through communication in promoting the commercial product
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In recent years, the means of communication have achieved a great generality that made them occupy, in a short time, the first ranks among the most widely used social networks in the world, due to the many services and advantages offered by this network to its users. It has led to a leap in the field of visual communication, especially since it relies mainly on the image Its dimensions make it a means of communication and transfer of ideas and meanings between the peoples of the world, and it also allows the inclusion of digital advertising content using multimedia with a degree of professionalism in other social networks, which allowed the various segments of society the opportunity to invest this network in their businesses of differen

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Study of optical properties of (PMMA) doped by methyl red and methyl blue films
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The effect of doping by methyl red and methyl blue on the absorption spectra and the optical energy gap of poly (methyl methacrylat) PMMA film have been studied. The optical transmission (T%) in the wavelength range 190-900 nm for films deposited by using solvent casting method were measured. The Absorptance data reveals that the doping affected the absorption edge as a red and blue shift in its values. The films show indirect allowed interband transitions that influenced by the doping. Optical constants; refractive index, extinction coefficient and real and imaginary part of dielectric constant were calculated and correlated with doping.

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Publication Date
Sat Jan 22 2022
Journal Name
Aip Conference Proceedings 2437, 020032
Study and preparation of optoelectronic properties of AgAl1-xInxSe2/Si heterojunction solar cell applications
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􀀤􀁅􀁖􀁗􀁕􀁄􀁆􀁗􀀑􀀃􀀬􀁑􀀃􀁗􀁋􀁌􀁖􀀃􀁕􀁈􀁖􀁈􀁄􀁕􀁆􀁋􀀏􀀃􀀤􀁊􀀤􀁏􀀔􀀐􀁛􀀬􀁑􀁛􀀶􀁈􀀕􀀃􀀋􀀤􀀤􀀬􀀶􀀌􀀃􀁆􀁒􀁐􀁓􀁒􀁘􀁑􀁇􀀃􀁄􀁏􀁏􀁒􀁜􀁖􀀃􀁓􀁕􀁈􀁓􀁄􀁕􀁈􀁇􀀃􀁉􀁒􀁕􀀃􀁇􀁌􀁉􀁉􀁈􀁕􀁈􀁑􀁗􀀃􀁛􀀃􀀋􀀓􀀑􀀖􀀏􀀃􀀓􀀑􀀙􀀃􀁄􀁑􀁇􀀃􀀓􀀑􀀜􀀌􀀃􀁅􀁜􀀃􀁐􀁈􀁏􀁗􀁌􀁑􀁊􀀃 􀁗􀁋􀁈􀁐􀀃 􀁌􀁑􀀃 􀁄􀁑􀀃 􀁈􀁙􀁄􀁆􀁘􀁄􀁗􀁈􀁇􀀃 􀁔􀁘􀁄􀁕􀁗􀁝􀀃 􀁗􀁘􀁅􀁈􀀃 􀀋􀀕􀀑􀀘􀀍􀀔􀀓􀀐􀀖􀀃 􀁗􀁒􀁕􀁕􀀌􀀑􀀃 􀀤􀀤􀀬􀀶􀀃 􀁚􀁌􀁗􀁋􀀃 􀁇􀁌􀁉􀁉

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Publication Date
Mon Sep 09 2024
Journal Name
مداد الاداب
Lexical Stylistic Analysis of Two ‎Extracts from Tale of Two Cities: ‎A Contrastive Study
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Since the time it emerged, stylistics, as a field of knowledge which ‎combines both linguistics and literature, acquired a special status in the ‎linguistic arena. Its significance in complementing the meaning ‎delivered by linguistic means has been proven and acknowledged ‎through numerous stylistic analytic attempts of different literary works ‎and in different languages. The question put forward in this paper is ‎whether or not the stylistic analysis can work as effectively on translated ‎texts as it does on the original ones without having the results reached ‎by the analysis distorting the meaning of the original text. An attempt to ‎investigate this question is made herein by conducting a lexical stylistic ‎analysi

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Isolation and Idintification of candida albicans from vagina and Study of some Virulance Factors
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197 vaginal swabs were collected from women of different ages. (60) Isolates of Candida albicans (30.4%) were obtained, and the other species of Candida represent (18.27%). Bacterial infections showed (41.11%), and infection with Trichomonas vaginalis was (2.03%). Ten isolates of C. albicans were chosen randomly for farther study which include two virulence factors tendency of adhesion wich showed a percentage of (52%) to(32%) , and the ability to produce phospholipaze enzyme and it’s activity which showed (50%) of the isolates have the ability to produce the enzyme in different degrees .

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