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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 Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
The Poetics of Transition in T. S. Eliot's "Ash-Wednesday"
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  1. S. Eliot is one of the important founders of the modernist movement in literature, a cutting-edge poet of the first order. After his 1927 conversion to Anglicanism, he began calling himself a conservative, royal, and a classicist.
  2. "Ash Wednesday" is the first long poem written by him after his conversion. It deals with the struggle that ensues when one who has lacked faith acquires it. It is richly but ambiguously allusive, and deals with the aspiration to move from spiritual barrenness to hope for human salvation.

    "Ash Wednesday" not only struggles with an approach to faith but with an approach to a language capable of expressing it. Eliot's style is different from that that predates his conve

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Publication Date
Thu Feb 20 2025
Journal Name
Arab World English Journal For Translation And Literary Studies
The Impact of Culture in Translating English Idioms into Arabic
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This study sought to understand how critical cultural awareness was in translating English idioms into Arabic, particularly in political news where clarity and precision are paramount. The challenges that arise from the linguistic and cultural disparities between the two languages include differences in metaphor, image, and cultural reference. The study demonstrates, through the lens of Skopos Theory, how efficient translation relies on the function and intent of the text taking precedence over word-for-word equivalence and cultural context. Overall, the study establishes the need to transform idioms so that they better align with what is appropriate given the expectations of the audience. The results highlight the importance of inn

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Publication Date
Thu Oct 01 2020
Journal Name
The Asian Efl Journal
The Habits of Mind in Constructing Typical EFL Teacher's Stereotypes
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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of the anatomical knowledge in undergraduate Nursing collage students
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Abstract Objective: The aim of this study is to evaluate the level of the anatomical knowledge of undergraduate students in Nursing collage/Baghdad university.Methodology:The sample was collected by symmetrical probability. Research sample includes (197)students represent four classes which is distributed as following: fifty students represent first class, fifty students represent the second class, forty nine students represent the third class,&fourty eight students represent the fourth class. Results:The study concludes that the anatomical knowledge level for collage students is intermediate .The m

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Publication Date
Mon Feb 01 2016
Journal Name
Asian Biomedicine
The prevalence of some gastrointestinal nematodes and cestodes in Iraqis
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Abstract Background Infections with helminths are associated with deficient sanitary facilities, unsafe human waste disposal, inadequate and lack of safe drinking water, and low socioeconomic status. Objective To determine the prevalence of some gastrointestinal helminths among Iraqi people, and association of infections with age, sex, and region in Iraq. Method This study is retrospective, including reported cases of infections using an available surveillance database from January 2013 to December 2013 of all provinces of Iraq by the Ministry of Health. Result The overall prevalence of gastrointestinal helminthiasis was 1.39%. Enterobius vermicularis found to be the predominant helminth parasite. No significant (P < 0.05) rel

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Publication Date
Mon Jan 01 2018
Journal Name
Lecture Notes Of The Institute For Computer Sciences, Social Informatics And Telecommunications Engineering
Sensor Data Classification for the Indication of Lameness in Sheep
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The first recording of leaf blight disease Defla in Iraq
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The results showed the spread of disease blight leaves caused by injury fungus Alternaria in different areas of cultivation in the city of Baghdad where he was recording the highest rate and the severity of the disease of 100% and 80%, respectively, in the Abu Ghraib area and the least of 20% and 12% respectively in the Amiriya district results showed test pathogenicity of the fungus pathogen emergence of symptoms of the disease superficial discoloration Authority of black paper when wound areas and yellowing of leaves about race as centrist and leaky latest country clear ????? on Central race after 48 hours ....

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Spectrofluorimetric method for the determination of glibenclamide in pharmaceutical formulations
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A sensitive spectrofluorimetric method for the determination of glibenclamide in its tablet formulations has been proposed. The method is based on the dissolving of glibenclamide in absolute ethanol and measuring the native fluorescence at 354 nm after excitation at 302 nm. Beers law is obeyed in the concentration of 1.4 to 10 µg.ml-1 of glibenclamide with a limit of detection (LD) of 0.067 µg.ml-1 and a standard deviation of 0.614. The range percent recoveries (N=3) is 94 - 103.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Letter of credits under the Swift system in Iraq
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Abstract

               Documentary credits are considered successful means to reduce imports, especially unnecessary imports that lead to the outflow of foreign currency from the country. However, due to the backwardness of the banking methods, the reintroduction of documentary credits after 2003 did not effectively contribute to reducing import rates. This has had a negative impact on the Iraqi economy and made it vulnerable to external markets. Documentary credits are also considered the best way to ensure payment in international trade, providing independent credit support and sufficient security for exporters and importers against commerci

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
MODELING DEATH RATE OF THE COVID-19 PANDEMIC IN IRAQ
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Scopus