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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
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The dominance of the consumption pattern of government Expenditure and its impact on economic growth of Iraq for the period 2003-2014
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The importance of government Expenditure policy in economy come from its role leading to the mitigation and adjustment of fluctuations in macroeconomic variables caused by imbalance between aggregate demand and aggregate supply,  It is associated with the efficient management of government Expenditure to reinforcement the relationship between government Expenditure and the overall economic system .

Regarding the Iraqi economy,the increasing in financial rentier after the political change in 2003 has led to finance the budgets Characterized by consumption,The government Expenditure employed to encourage government employment in services jobs, and find different channels for the distribution of

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
The neology in the Iraqi dialect after the invasion of 2003 and the level of imaginative comprehension: La neología en el dialecto Iraqui tras la invasión de 2003 y el nivel de la comprensión imaginativa
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       The article analyzes the neologisms that arose in the Iraqi dialect after the 2003 US-British invasion and the fall of Saddam Hussein's regime, according to the theory I advocate: "The Basic Outline of Reference," a developed theory of Arab legacy and cognitive theory, which came out in 1987 in America, so we have used the terminology of cognitive grammar. In this theory it is stated that the reference is the interaction between four components: perception, imagination, imaginative comprehension and the linguistic sign or symbolization (the neological word in this article), which are closely related, so that none of them can be lacking, because they constitute a holistic whole that belongs to a deeper level. Let us

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Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS: INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS
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This study aimed to evaluate the occurrence of microbial contamination in food keeping freezers in some local markets in Baghdad city/ Iraq, as well as the contamination of the hands of workers in markets, and the possibility of contamination caused by the transport of food. 30 samples of snow ice found in food keeping freezers in local markets was randomly collected, and 30 swabs from workers hands were taken from the same markets at the same time. Microbiological examination of ice samples was conducted as well as the hands of workers’swabs, and the bacteria were isolated and diagnosed through microbiological and biochemical tests followed. Microbial test results showed some isolates of bacteria in ice samples obtained from food keep

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Publication Date
Wed Nov 16 2022
Journal Name
Res Militaris
The contents of the publications of the campaign (Together to defeat Corona) for the United Nations Development Program in Iraq to prevent infection with the Covid 19 virus
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The study deals with an analysis of the contents of the publications of the campaign (Together to defeat Corona), which was established by the United Nations Development Program in Iraq in the face of the Covid 19 virus.The research problem raises a main question:What are the implications of the campaign (Together to defeat Corona) of the United Nations Development Program (Iraq office) in addressing the Covid-19 virus in Iraq?From this main question, several sub-questions emerged, which were answered by this study in its chapters and investigations, including regarding the contents of advertisements, photos and videos for the publications of the (Together to Defeat Corona) campaign for the United Nations Iraq Office on their Facebook pageA

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Scopus
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
The Social Motive Behind the Inclusion of Moses Story Within Andalusi Poetry
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The significance of the social motivation lies in showing the great and important role of the story of the prophet of ( Moser ( Peace upon him) in Quran , especially , it is considered the greatest one in Quran , as that confirmed by the poets of Andalusera ,as it includes aspects similar to that prevailing over in their environments and their social life via the social motivation. Moreover , the relation's poets with the Andalus society where suitability prevailing over consistent with the events of the story; bedsides, artistic expression about the society for being considered as a trust mirror reflect real facts surrounded by the Andalussociety with all its sides and aspects . Thus , the poet takes Quran , especially the story of Mose

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Publication Date
Wed Mar 01 2017
Journal Name
Neural Computing And Applications
The potential of nonparametric model in foundation bearing capacity prediction
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Publication Date
Sat Jan 11 2020
Journal Name
Dirasat, Human And Social Sciences
The translation of sexual puns in Shakespeare’s Hamlet into Arabic
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Scopus
Publication Date
Sat Apr 02 2022
Journal Name
The International Conference On Science In Engineering And Technology (icosiet) 2020 (virtually)
The Possible Application of Intelligent Systems in Traditional Courtyard House.
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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Public confidence in the content of satellite channels during crises
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Most studies combine that it is important to determine the extent of the public's trust TV for two reasons. First of knowing the impact of satellite TV audience ranges and the second determining public outlets for Information Find regard to the extent of the public's confidence in knowing the contents of the satellite during the occupation of Mosul crisis by organizing the Islamic state in Iraq and the Levant And the researcher developed a questionnaire to find out the public's confidence statement satellite contents provided by the questions related to exposandscale.

 

     The researcher audience chose the city of Baghdad to the suitabil

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
The role of prophylactic antibiotics in nasal packing for epistaxis
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Background: This study is to evaluate the necessity of prescribing prophylactic antibiotics for nasal packing in spontaneous epistaxis. There are few published papers of infective complications in such patients.

Methods: This prospective study analysed 149 consecutive patients admitted to AL-Kindy teaching hospital with spontaneous, epistaxis, who underwent nasal packing  over 2 years period . in the first  year, 78 patients received prophylactic antibiotics , In the second  year 71 patients were not given prophylatic antibiotics.  Exclusion criteria included antibiotics prescribed for unrelated  pathology and post-operative epistaxis. Signs and symptoms of acute otitis m

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