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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
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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Publication Date
Wed Apr 06 2022
Journal Name
Neuroquantology
Theoretical Study of Photons Spectra around High Energy of Quark-antiquark Using QCD Theory
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In this paper, we study and investigate the quark anti-quark interaction mechanism through the annihilation process. The production of photons in association with interaction quark and gluon in the annihilation process. We investigate the effect of critical temperature, strength coupling and photons energy in terms of the quantum chromodynamics model theory framework. We find that the use of large critical temperature Tc =134 allows us to dramatically increase the strength coupling of quarks interaction. Its sensitivity to decreasing in photons rate with respect to strength coupling estimates. We also discuss the effect of photons energy on the rate of the photon , such as energies in range (1.5 to 5 GeV).The photons rate increases

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Publication Date
Sun Feb 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Enhancement of tooth eruption by using amniotic stem cells (Immunohistochemical study of VEGF marker)
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Background: Tooth eruption is a localized process in the jaws which exhibits precise timing and bilateral symmetry. Develop within the jaws and their eruption is a complex infancy process during which they move through bone to their functional positions within the oral cavity. For species with more than one set of teeth, eruption of the second set also accomplishes. The key to the successful clinical management of tooth eruption consists of understanding that this process consists largely of the local regulation of alveolar bone metabolism to produce bone resorption in the direction of eruption and shift and formation of bone at the opposite side.The amniotic sac contains a considerable quantity of stem cells. These amniotic stem cells are

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Publication Date
Sat Mar 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation, Characterization and Study of Biological Activities of New Organozinc Compounds Drived from Cytosine
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The novel heterocyclic organozinc compounds were prepared from the reaction of diazonum salt cytosine zinc chloride with thymol and vanilin as coupler components. The prepared compounds were characterized by elemental analysis and UV-Vis, FTIR and 1HMNR spectroscopic techniques. The biological activity was also studied for all prepared compounds. 

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Environmental Study of Some Water Characteristics at Um-Al-Naaj Marsh, South of Iraq.
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Um-Al-Naaj region in Al-Hawiezah Marsh, Southern Iraq was chosen to study the environmental variations of some water characteristics during 2008, seasonally. The results showed clear seasonal changes in values of some environmental variables (temperature, depth, light penetration, turbidity, total suspended solids, pH, dissolved oxygen, reactive phosphate, reactive nitrite, and reactive nitrate), while there were no clear seasonal changes in electrical conductivity and salinity values. In addition, high nutrients concentrations and light penetration were noted. Statistical analysis showed significant positive relationship between air and water temperature; electrical conductivity and salinity. Water turbidity was significantly affecte

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation, Characterization and Prophylactic Study of New Microsphere Containing Doxycycline against Diseases of Shrimp
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Therapeutically and prophylactically using Microspheres containing doxycycline isolated from shell of shrimp. Low molecule weight poly lactic acid was prepared. In this study, Poly lactic acid (PLA)/ poly vinyl alcohol (PVA)/poly ethyleneglycol(PEG) loading doxycycline blend solutions was prepared. Also Poly lactic acid (PLA)-Tannin blend via solvent evaporation method was prepared. Microspheres of chitosan/gelatin microsphere loading doxycycline was prepared by emulsion crosslinking technique. Both microsphere and blends were characterized by Fourier transform infrared (FTIR) spectrophotometer. The FTIR spectra were shown distinguish bands. The in vitro release of doxcycline from its matrix at pH 7 was studied. The prophylactic

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Publication Date
Wed Jun 01 2022
Journal Name
Canadian Journal Of Chemistry
Hydrogenation of pyridine and hydrogenolysis of piperidine over $γ$-Mo2N catalyst: a DFT study
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Increasing demands on producing environmentally friendly products are becoming a driving force for designing highly active catalysts. Thus, surfaces that efficiently catalyse the nitrogen reduction reactions are greatly sought in moderating air-pollutant emissions. This contribution aims to computationally investigate the hydrodenitrogenation (HDN) networks of pyridine over the γ-Mo2N(111) surface using a density functional theory (DFT) approach. Various adsorption configurations have been considered for the molecularly adsorbed pyridine. Findings indicate that pyridine can be adsorbed via side-on and end-on modes in six geometries in which one adsorption site is revealed to have the lowest adsorption energy (–45.3 kcal/mol). Over a nitr

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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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Publication Date
Sun Feb 18 2024
Journal Name
Fitness, Performance And Health Journal
A Comparative Study of Some Types of Muscular Strength Among Middle-Distance Runner Athletes
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The research aims to conduct a comparative study between the events (800) m and (1500) m track in the types of muscular strength and to identify the differences between them among Iraqi sports club players. The sample represented the players participating in the Iraqi Athletics Championship for the period between (02/11/2023) and (04 /11/2023), and their number was (16) players (8) for each event, as the selection was made intentionally.  The researchers used the descriptive approach to achieve the goal of the research and used the statistical package (SPSS) to process the data statistically. According to the results collected, it was found that there was superiority among the intermediate track players (800) m in explosive power and the s

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Study of some electronic and spectroscopic properties of ZnO nanostructers by density functional theory
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