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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 Apr 01 2022
Journal Name
Heliyon
Stigma towards health care providers taking care of COVID-19 patients: A multi-country study
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Removal Color Study of Toluidine Blue dye from Aqueous Solution by using Photo-Fenton Oxidation
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The degradation of Toluidine Blue dye in aqueous solution under UV irradiation is investigated by using photo-Fenton oxidation (UV/H2O2/Fe+). The effect of initial dye concentration, initial ferrous ion concentration, pH, initial hydrogen peroxide dosage, and irradiation time are studied. It is found put that the removal rate increases as the initial concentration of H2O2 and ferrous ion increase to optimum value ,where in we get more than 99% removal efficiency of dye at pH = 4 when the [H2O2] = 500mg / L, [Fe + 2 = 150mg / L]. Complete degradation was achieved in the relatively short time of 75 minutes. Faster decolonization is achieved at low pH, with the optimal value at pH 4 .The concentrations of degradation dye are detected by spectr

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Publication Date
Fri Aug 02 2019
Journal Name
The Fifth Conference On Smart Monitoring, Assessment And Rehabilitation Of Civil Structures Smar 2019
Rehabilitation of Mohammed Al-Qassim Bridge after Fire Attack Using CFRP Sheets: A Case Study
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Publication Date
Wed Jan 01 2020
Journal Name
Egyptian Journal Of Chemistry
Synthesis, Charecterization and Antibacterial Study of New Glyoxilic Acid and Its (N2O4) MnII Ion Complex
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THE Schiff base reaction played an important role of the condensation reaction between 2-aminophenol and Glyoxylic acid in the presence of calculated amounts of KOH as a catalyst. The reaction has been carried out in ethanol under reflux and stirring condition for 3.5 hrs. All syntheses were carried out under hydrogen gas forming a new potassium (E)-1-hydroxy-2-(2-hydroxyphenylimino)ethanolate ligand type [NO2]. The ligand of the general formula K2[Mn(L2)] type and its Mnп complex K2[Mn(N2O4)] type, has been characterized by spectroscopic methods (F.T-I.R. and U.V-Vis.), elemental analysis (C.H.N) metal content, magnetic susceptibility measurement, Thin-layer chromatography (T.L.C), X-RD powder diffraction, 1H-NMR, 13C-NMR molar conductanc

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Publication Date
Thu Jan 01 2009
Journal Name
Ibn Al- Haitha M J. Fo R Pur E & Appl. Sc I
Synthesis and Structural Study of Some Mo(II) Carbonyl Complexes with Triazole and Oxadiazole Derivatives
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A new carbonyl complexes of triazole and oxadiazole were synthesized. These complexes were identified and their structural geometric were suggested by using FT-IR and UV-Vis spectra, conductivity measurements and other chemical and physical properties. The spectra data (FT-IR, UV, Vis.) with the substantial aid of group theoretical calculations gave so many evidences for the proposed geometries and the type of bonding of these compounds

Publication Date
Fri Jun 03 2016
Journal Name
Iraqi Medical Journal
EVALUATION OF PATIENTS WITH CARPAL TUNNEL SYNDROME TREATED BY MINIMAL PALMAR INCISION (A PRELIMINARY STUDY)
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Background : Carpal tunnel syndrome (CTS) is the most common entrapment neuropathy of upper extremities and Open carpal tunnel release is the most frequent surgical procedure and the gold standard for cases that do not respond to conservative treatment. Aims :This study is used to evaluate the functional outcome of limited palmar mini-incision of carpal tunnel release. This study aims to determine the safety and symptomatic and functional efficacy of median nerve decompression with limited incision in carpal tunnel syndrome surgery. Patients and methods:Carpal tunnel release with a 1.5-2 cm limited palmar incision was performed on 20 patients. Patients were evaluated initially at one month after treatment according to symptom severity

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Synthesis, Characterization and study biologicalactivity of several 1-cyclopentene-1,2-dicarboxylimidyl Containing oxadiazole and Benzothiazole
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In this work involved prepared of several new 1-cyclopentene-1,2-dicarboxylimide linked to oxadiazole and benzothiazole moiety were synthesized by two steps: The first step 2-amino-substituted-1,3,4-oxadiazoles and substituted-2-aminobenzothiazole were reaction with 1-cyclopentene-1,2-dicarboxyl anhydride producing N-( 5- substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids and N-(Substitutedbenzothiazole-2-yl)-1-cyclopentene-1,2-dicarboxyl amic acids which in turn were dehydrated in the second step via fusion method to afford he desirable N-(5-substituted-1,3,4-oxadiazole-2-yl)-1-cyclopentene-1,2-dicarboxylimides and N-(Substituted benzothiazole-2-yl)1-cyclopentene-1,2-dicarboxylimides respectively. Struct

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Al-nahrain University
Analytical-Comparative Study of Iraqi and American Light Oil Components by Gas Chromatography-Mass Spectrometry
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The analysis of Iraqi light oil (light naphtha) by capillary gas chromatography- mass spectrometry (GC-MS) was performed by the injection of whole naphtha sample without use of solvents. Qualitative analysis and the identification of the hydrocarbon constituents of light naphtha was performed and comparison had been done with American light oil (light naphtha). The obtained results showed a major difference between the two-light naphtha.

Publication Date
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Impact of Vitamin D Status on Pregnant Women and Their Neonates: A Cross-Sectional Study
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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Experimental Study on Tribological Characteristics of AA 6061 Alloy Reinforced with Al2O3 and B4C Particles
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Two different composite materials were prepared by stir casting method of AA 6061 alloy as a matrix reinforced with two addition different ceramic materials Al2O3 and B4C of grain size   20 µm by 2.5, 5, 7.5 and10% in weight. The composite material with aluminum alloy as a matrix possesses a unique mechanical properties such as: high specific strength and hardness, low density, and high resistance to corrosion and friction wear. This composite is widely used in automotive parts space and marine applications.

Pin-on-disc technique was used to calculate the wear rate for each addition of Al2O3 and B4C particles. Rockwell hardness test and

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