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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
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Quality of Life among People Survived from Terroristic Explosions: A Retrospective Cohort Study
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Background: Increasing interest in quality of life (QoL) is the new approach for understanding and improvement of health care. Although there are many studies about quality of life, there is deficiency of data about quality of life of peoples survived from terroristic explosions.Objectives: To study the QoL for peoples survived from terroristic explosions and compare it with that of a controlled people. Methods: This study was conducted between, 1st of July till 31st of December 2013. The sample of this study was collected from peoples attending the outpatient clinics in four primary health care centers, Baghdad city (2 from Rusafa and 2 from Karkh). 183 individuals proved to be exposed to terroristic explosion and 199 individual not exp

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Study of cytotoxic Effects Alcoholic Nerium Oleander L. Extract on female Albino mice
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This study involved the evaluation of Alcoholic extract of Nerium Oleander L. plant that have a promising anticancer cell. This extract was compared to the well known anticancer drug Cis – Platinum by utilizing an in vivo system in female Albino mice. The first direction was cytogenetically using the mitotic Index of bone marrow cells as a parameter for the cytotoxic effect of this extract. The second direction was enzymatical using a widely distributed enzyme GOT in the different organs of mice: Liver , kidney , spleen and lung . Animals were treated with three doses of Cis-platin , 50 , 200 and 350 Mg/mouse for three days . The same doses were used for the other extract . This study showed that the extract have a promising anticance

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Study of Interaction between Vitamin C and Nickel () Ion using a Polarographic Methods
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The Polarographic study of the interaction between ascorbic acid and Ni+2 was carried out at dropping mercury electrode [DME] . This study included the determination of the kinetic parameters (kfh ,n) and thermodynamic parameters such as enthalpy change (H), free energy change (G) and entropy change (S) of Ni+2 complexes with ascorbic acid in 0.1 M KCl solution over the temperature rang of (294-309)K. The electrode processes were irreversible and diffusion controlled.

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Orbital Hydatid Disease: A case study of young patients with primary orbital lesion
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Background:This is a prospective study of three children presented to us in the Orbital clinic in AL ShahidGazi Al Hariri Hospital with painless proptosiswith suspension of Hydatid disease.Objectives: : Orbital hydatid disease is a rare lesion accounting for less than 1% of the total lesions of the body (1, 2). Orbital cysts presented as a primary lesion in our study which is rare to have such lesion without involvement of other organs (3). Humans represent the intermediate host where the commonly affected organ are liver and the lung (10-15%) (4). Methods:This is a prospective study of three Children presented to us in the Orbital clinic in Al Shahid Ghazi Alhariri Hospital with painless proptosis with suspension of Hydatid disease, dep

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Performance Study of AODV, GRP and OSPFv3 MANET Routing Protocols Using OPNET Modeler
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A Mobile Ad hoc Network (MANET) is a collection of mobile nodes, that forms on the fly a temporary wireless multi-hop network in a self-organizing way, without relying on any established infrastructure. In MANET, a pair of nodes exchange messages either over a direct wireless link, or over a sequence of wireless links including one or more intermediate nodes. For this purpose, an efficient routing protocol is required. This paper introduced performance study of three of MANET protocols (AODV, GRP and OSPFv3). This study was one of the newer studies because wireless communication played an important role in today’s application and the field of mobile ad hoc network becomes very popular for the researchers in the last years. This study w

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparative Study of Wells Water Quality at Almuqdadea and Alfalluja Areas – Iraq.
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Waters of some wells at Almuqdadea region Diyala province, east of Iraq have been
compared with wells at Alfalluja region, Alanbar province west of Iraq. Five wells were
selected randomly at each of the two regions to measure several factors represented by
temperature (C), P
H
, Electric Conductivity (EC), Sodium (Na),Calcium (Ca), Magnesium
(Mg),Total Hardness (TH), Carbonate (Co3),Chloride (Cl), Nitrite (NO2), Nitrate (NO3)
Phosphate (PO4) Sulfate (So4), in addition to the heavy metals such as Chromium (Cr),
Cadmium (Cd) Lead (Pb) & Iron (Fe). The mean concentration of the above factors in water
of wells at the above regions had been measured during the period from April to September
(2010).

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Periodontal health status of patients with Maxillary Chronic Rhinosinusitis (Part 1: Clinical study)
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Background: Periodontal diseases (PD) are inflammatory conditions of the tissues supporting the teeth, most often gingivitis and periodontitis. Maxillary chronic rhinosinusitis (MCRS) is the inflammation of the maxillary sinuses which is last for at least 12 consecutive weeks duration. Aims of study: Distribution of periodontal diseases among patients with Maxillary chronic rhinosinusitis according to gender and age. Materials and methods: Males and females subjects (25-45 years), divided into two groups; 150 patients suffer from MCRS and 130 subjects without MCRS. Clinical periodontal parameters; Plaque Index (PL.I), Gingival Index (G.I), Probing Pocket Depth (PPD), Clinical Attachment Level (CAL) and Bleeding On Probing (BOP) recorded f

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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
A Kinetic Study for Malachite Green Removal of Adsorption over Multiwall Carbon Nanotubes
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    Current study was carried out to determine the adsorption ability of the Multiwall carbon nanotubes (MWCNTs) by adsorption Malachite Green dye from an aqueous solution. Crystal structure of the materials was measured using powder X-rays diffraction (PXRD), UV–Vis diffuse reflectance and specific surface area (BET). Many parameters that affecting the adsorption process such as contact time, pH, adsorbent dosage, initial dye concentration and temperature were studied. The outcome showed that an increasing occurred in the adsorbent dosage and the rate of dye removal, and the best efficiency for Malachite Green dye removal was amounted 99. 11 %. The results were obtained at optimal reaction conditions were pH = 5.5, cata

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Assessment of surface water quality using statistical analysis methods: Orontes River (Case study)
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The study investigates the water quality of the Orontes River, which is considered one of the important water recourses in Syria, as it is used for drinking, irrigation, swimming and industrial needs. A database of 660 measurements for 13 parameters concentrations used, were taken from 11 monitoring points distributed along the Orontes River for a period of five years from 2015-2019, and to study the correlation between parameters and their impact on water quality, statistical analysis was applied using (SPSS) program. Cluster analysis was applied in order to classify the pollution areas along the river, and two groups were given: (low pollution - high pollution), where the areas were classified according to the sources of pollution to w

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Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Study of Molecular Interaction for Antibiotic Drug with Sugar Solutions at Different Temperature
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The interactions of drug amoxicillin with maltose or galactose solutions with a variation of temperature have been discussed by taking in the volumetric and viscometric procedures. Physical properties [densities (ρ) and viscosities (η)] of amoxicillin (AMOX) aqueous solutions and aqueous solutions of two type saccharides (maltose and galactose 0.05m) have been measured at T = (298.15, 303.15 and 308.15) K under atmospheric pressure. The apparent molar volume (ϕv cm3mole-1) has been evaluated from density data and fitted to a Redlich-Mayer equation. The empirical parameters of the Mayer-Redlich equation and apparent molar volume at infinite dilution Ø°v were explicated in terms of interactions from type solute-solvent and solute

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