Preferred Language
Articles
/
jpgiafs-404
The Effect of Corporate Goverment in Tax Planning: An Empirical Study
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The communicative implications of the uniforms
...Show More Authors

The costume is a language that has carved itself into a path that is transformed over time in line with the development of human thought. The child theater is a form of communication between the individual and his society. The costume in the child's theater is seen as a sign of personality and identity. It is a model of communication that uses many of the world systems to which it belongs. Directed to the child by invoking the creative and creative energies of the designer in the formation of the children's theater. The second topic was the communicative function of secondary signs of uniforms and patterns of their transformations. The theoretical framework of the indicators included the on the research community. And his tools in the an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
The revival of the historic Islamic geometric pattern on the gate of The Al-Sharabeya School in Wasit City using the Grasshopper program
...Show More Authors

View Publication
Scopus (4)
Scopus Crossref
Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Antifungal Activity of Silbum marianum Extracts Against Some Species of Imperfect Fungi
...Show More Authors

     This research was conducted to determine the effect of different concentrations of (milkthistle) Silbum marianum   leaves extracts on some plant pathogenic fungi included:      Fusarium oxysporum, Alternaria sp., and Botrytis cinerea.            Results showed the high antifungal activity of milk thistle leaves extract; this was evident at high concentration of extract (80) mg\ml, which completely inhibited the radial growth on solid media (PDA) for pathogens Fusarium oxysporum and Botrytis cinerea. While the spores of pathogen Alternaria sp. was able to  grow in all concentration which used in this study.  &n

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Some physical and chemical properties of sand dune of lower Mesopotamian Plain
...Show More Authors

This investigation was conducted to examine some physical and chemical properties of sand dunes collected from Basrah (1 '2 and 3) 'Nassiriya (4 and 5) and Amara (6) provinces that situated in lower Mesopotamia plain.

 

The results indicate clearly that the dominant particles in the samples were sand that were ranging from (81) % to (97) %, however the aggregated size of (0.1 - 0.25) mm were predominates in the investigated sand dunes of the region . Also the study shows that the content of the organic matter and potassium ions were very low (0.1- 0.4% '0.02 -0.22 meq I 100 gm soil. Further more the current result shows high a percentage of calcium carbonate (20.3 - 42.5%). In addition, the study has found a

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Adsorption Study for Trifluralin on Iraqi ? –Alumina
...Show More Authors

Equilibrium adsorption isotherm for the removal of trifluralin from aqueous solutions using ? –alumina clay has been studied. The result shows that the isotherms were S3 according Giels classification. The effects of various experimental parameters such as contact time, adsorbent dosage, effect of pH and temperature of trifluralin on the adsorption capacities have been investigated. The adsorption isotherms were obtained by obeying freundlich adsorption isotherm with (R2 = 0.91249-0.8149). The thermodynamic parameters have been calculated by using the adsorption process at five different temperature, the values of ?H, ?G and ?S were (_1.0625) kj. mol-1, (7.628 - 7.831) kj.mol-1 and (_2.7966 - _2.9162) kg.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 07 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Genders identification using mandibular canines(Iraqi study)
...Show More Authors

Background: This study aimed to determine the gender of a sample of Iraqi adults using the mesio-distal width of mandibular canines, inter-canine width and standard mandibular canine index, and to determine the percentage of dimorphism as an aid in forensic dentistry. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the mandibular canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; paired sample t-test was used to evaluate the side difference of

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Electrocautery versus cold steel tonsillectomy comparison study
...Show More Authors

Objective: the objective of this study was to compare the intraoperative blood loss, intraoperative time, postoperative pain and secondary hemorrhage between electrodissection and cold steel dissection tonsillectomy.

Methods: One hundred and six patients were enrolled in this study, the patients were randomly allocated into electrodissection group A (n=51) and cold steel dissection tonsillectomy group B (n=53). All patients are above 7 years and had history of recurrent tonsillitis and/or tonsillar hypertrophy with obstructive symptoms. Intraoperative parameters and postoperative outcome were assessed.

Results: In group A patients had statically significa

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Theoretical Spectroscopic Study for Some Diatomic Molecules
...Show More Authors

      In this work, four electronic states ( ,   , and   ) of some diatomic molecules (InF and InCl) was studied by TD-DFT with energy represented by the exchange-correlation energy. The SAOP/ATZP model was applied here to determine all parameters (re, Be, De, , , Te , and were determined to creation reliable values for electron spectroscopy. Also, another set of this calculation has been used represented by two theoretical models: ATZP and et-QZ3P-xD model. Therefore these theoretical models for (   and   , and   ) of the molecules have been compared with many values, theoretical and experimental values,  and appear converge

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Statistical study for Indian quasi-stable population
...Show More Authors

During more than (50) years past, India has achieved considerable social and economic progress. It is also generally assumed that the future progress will be even more rapid and that India will be an important player in the global market. India has only (2.5) percent of global land whereas it has to provide home for one-sixth of world's population .On examining the past trends of India's population ,it may be observed that during the latter half of the twentieth century ,about (650) million populations were added to the country ,thus living in a country with a high population density and high growth rate , India in need a transition from high fertility high mortality to a low fertility low mortality and towards stable population situatio

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Numeral Recognition Using Statistical Methods Comparison Study
...Show More Authors

The area of character recognition has received a considerable attention by researchers all over the world during the last three decades. However, this research explores best sets of feature extraction techniques and studies the accuracy of well-known classifiers for Arabic numeral using the Statistical styles in two methods and making comparison study between them. First method Linear Discriminant function that is yield results with accuracy as high as 90% of original grouped cases correctly classified. In the second method, we proposed algorithm, The results show the efficiency of the proposed algorithms, where it is found to achieve recognition accuracy of 92.9% and 91.4%. This is providing efficiency more than the first method.

View Publication Preview PDF
Crossref