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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 Jan 01 2018
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Pityriasis Alba versus Vitiligo Clinical and Histopathological Study
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Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
International and regional alliances polarization.. Case study IRAQ
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Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Adsorption Study for Chromium (VI) on Iraqi Bentonite
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The subject of this research involves studying adsorption to remove hexavalent chromium Cr(VI) from aqueous solutions. Adsorption process on bentonite clay as adsorbent was used in the Cr(VI) concentration range (10-100) ppm at different temperatures (298, 303, 308 and 313)K, for different periods of time. The adsorption isotherms were obtained by obeying Langmuir and Freundlich adsorption isotherm with R2 (0.9921-0.9060) and (0.994-0.9998), respectively. The thermodynamic parameters were calculated by using the adsorption process at four different temperatures the values of ?H, ?G and ?S was [(+6.582 ? +6.547) kJ.mol-1, (-284.560 ? -343.070) kJ.mol-1 and (+0.977 ? +1.117) kJ.K-1.mol-1] respectively. This data indicates the spontaneous sorp

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Professional Nursing
Incivility among nursing faculty: A multi-country study
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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Study optoelectronic properties for polymer composite thick film
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Publication Date
Mon Mar 01 2021
Journal Name
Materials Science Forum
Thermophysical Properties for ZnO-Water Nanofluid: Experimental Study
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This paper presents the thermophysical properties of zinc oxide nanofluid that have been measured for experimental investigation. The main contribution of this study is to define the heat transfer characteristics of nanofluids. The measuring of these properties was carried out within a range of temperatures from 25 °C to 45 °C, volume fraction from 1 to 2 %, and the average nanoparticle diameter size is 25 nm, and the base fluid is water. The thermophysical properties, including viscosity and thermal conductivity, were measured by using Brookfield rotational Viscometer and Thermal Properties Analyzer, respectively. The result indicates that the thermophysical properties of zinc oxide nanofluid increasing with nanoparticle volume f

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Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
The Legal Characterization of the Marriage Mediation Contract
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Although the profession of a marriage mediator is dominated by a social character, and it is also characterized by its practice in the midst of strict secrecy, because Eastern societies innately reject this method of searching for a life partner. The two parties play a prominent role of the will in the events of legal effects, and the obligations and rights owed by the contracting parties, which leads us to consider the agreement between the mediator and the one who wants to marry going to the purely contractual nature, and thus requires the correct legal adaptation on the contractual relationship that is achieved between the marriage mediator and his clients from Those who want to get married and therefore we will divide this research into

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Publication Date
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
The Measurement of Academic Stress Level in E-Learning Environment among Postgraduate Students at the College of Education, King Khalid University during Covid-19 Pandemic
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The study aims to measure the level of academic stress in the e-learning environment in three areas, students and their dealing with classmates, dealing with the professor and technical skills, and the nature and content of the curriculum among graduate students in the College of Education at King Khalid University during COVID-19 pandemic. This study was descriptive in nature (survey, comparative). The sample consisted of (512) male and female graduate students in the master's and doctoral programs. The Academic Stress Scale in the E-learning Environment designed by Amer (2021) was used. The results indicated a high level of academic stress among graduate students in the e-learning environment. The study also found that there were stati

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
The psychological structure of Simha Bin Zion, in the story of A Broken Soul: המבנה הפסיכולוגי של הסופר שמחה בן ציון בסיפורו נפש רצוצה כדוגמה
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The present paper sheds light on the psychological structure of  Simha Bin Zion’s A Broken Soul. After reviewing the biography of the storyteller, it is clear that the hero of the rebellious character in the story of (A Broken Soul) is the writer himself. The storyteller directly begins to depict his psychological sufferings in his childhood days. He tells a story full of sadness and refusal of the neglect he suffered in his childhood. It is obvious that the early five years of Samha bin Zion’s life is considered a period of conflict that participated in the formation of his individual identity. The story represents an outlet for a hidden secret world buried under the layers of his consciousness. It deals with

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The use of Arabic-Islamic Theme in The Stories of Western writers: El empleo del material árabe-islámico en las historias de los escritores occidentales
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This article presents and  explores the theoretical aspect in the use of Arab Islamic theme by the western writers to obtain and achieve individual motives. In this study the model for the theory of Arab presence in Andalusia  , through the book entitled “ Alhamra” by the English writer Washington Erving ,was  analyzed.

The most important results in this research: the success of  the author in the employment of the Islamic history in the formation of the first American legend, Columbus legend, through the selection of the right thoughts to establish his American National theory.  The author compared between the Andalusia experience and the Arab occupation to Spain and the American conquest of the new

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