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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 Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Efficacy Adsorption of Methyl Green by Attapulgite and Modified Attapulgite Clay from Aqueous Solution
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    This paper includes the modification of the attapulgite  by precipitation of iron and aluminum compounds . Attapulgite (Atta) and modified attapulgite (Atta-m) clays are characterized by many  techniques ( FTIR , XRD ,SEM  with EDX ) .The  attapulgite clay before and after modification were used as the adsorbents for adsorption of methyl green (MG) . The results Indicate ,that the percentage of removal (MG) at equilibrium by using (Atta) and (Atta-m) clay were reached to  94% and 97% respectively. Indicating that the clay modification process was in addition to a relative improvement in the adsorption potential of the clay after modification.

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Theoretical Study of Bonds length, Energetic and Vibration Frequencies for Construction Units of (6,0) ZigZag SWCNTs
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Density Functional Theory (DFT) calculation of the type (B3LYP) and 6-311G basis set level using Gaussian-03 program were carried out for equilibrium geometry of construction units of (6,0) linear ZigZag SWCNT (mono, Di, Tri and Tetra ring layers), to evaluate the geometrical structure (bond length), symmetries, physical properties and energetic such as standard heat of formation (ΔH0f), total energy (Etot.), dipole moment (μ), Highest Occupied Molecular Orbital Energy (EHOMO), Lowest Unoccupied Molecular Orbital Energy (ELUMO), energy gap (ΔEHOMO-LUMO), the distribution of electron density () and vibration frequencies, all at their equilibrium geometries. Assignment of the vibration frequencies according to the group theory was do

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Publication Date
Thu Mar 03 2022
Journal Name
Arabian Journal For Science And Engineering
Experimental Study of Cuttings Transport Efficiency of Low Solid Bentonite Drilling Fluids Modified by Cellulose Nanoparticles
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Advancements in horizontal drilling technologies are utilized to develop unconventional resources, where reservoir temperatures and pressures are very high. However, the flocculation of bentonite in traditional fluids at high temperature and high pressure (HTHP) environments can lower cuttings transportation efficiency and even result in problems such as stuck pipe, decreased rate of penetration (ROP), accelerated bit wear, high torque, and drag on the drill string, and formation damage. The major purpose of the present research is to investigate the performance of low bentonite content water-based fluids for the hole cleaning operation in horizontal drilling processes. Low bentonite content water-based drilling fluids were formulated by re

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
A Biochemical Study for Evaluation and Analysis of Serum Protein of Patients with Different Kidney Tumors
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The amount of protein in the serum depends on the balance between the rate of its synthesis, and that of its catabolism or loss. Abnormal metabolism may result from nutritional deficiency, enzyme deficiency, abnormal secretion of hormones, or the actions of drugs and toxins. Renal cancer is the third most common malignancy of the genitourinary system, and accounts for 3% of adult malignancies globally. Total serum proteins were measured in malignant kidney tumor, benign kidney tumors, and non tumoral kidney diseases patient groups, as well as in healthy individuals. A significant decrease (p< 0.001) of total serum protein levels in patients with malignant kidney tumors when compared with those of benign tumors, non tumoral diseases, and hea

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Publication Date
Wed Aug 17 2022
Journal Name
Aip Conference Proceedings
Study of some physical and mechanical properties of paper sheets treated with different polymeric adhesive solution
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The present researchers are trying to enhance the properties of paper sheet that used widely in many fields such as printing and packaging. The enhancement of paper quality is also possible to preserve paper documents of all kinds, as they are the true record, full of the history, achievements of the human being and the intellectual and cultural of the country. It is possible to improve its physical and mechanical properties and preserve them from damage through the use of some solutions of polymeric adhesives, which act as protective barriers against water and moisture penetration. The paper also has the advantage of porosity, which has been overcome by using three types of polymeric adhesives (Nitro Cellulose, Polyvinyl alcohol acetate, a

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Publication Date
Fri Dec 01 2017
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Synthesis, Characterization and Study of Mesomorphic Behavior of New Bent and Liner Core Compounds Containing Heterocyclic
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We described herein the synthesized and characterized of new bent and liner core compounds containing thiazolidin-4-one ring[XI-XIII] and [XIV-XVI] respectively. These compounds synthesized by sequence reactions starting from reaction resorcinol or hydroquinone with chloracetyl chloride to yield compounds [I] and [II] ,then the later compounds reactant with 4-hydroxybenzylaldehyde to product dialdehyde compounds [III] and [IV] .The Schiff bases compounds[V-VII] and [VIII-X] synthesized from reaction the compound [III] or [IV] with different aromatic amines, while the bent and liner core mesogens containing thiazolidin-4-one ring [XI-XIII] and [XIV-XVI] synthesized from reaction Schiff bases compounds[V-VII] or [VIII-X] with thioglycolic aci

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Publication Date
Tue Jul 01 2008
Journal Name
D
Synthesis and Identification of Some New Derivatives of Schiff bases Compounds and study their Biological activity
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A new series of Schiff bases compounds , containing an azomethine linkage was synthesized and expected to be biologically active .The structures of these compounds were identified by IR , Uv/vis spectra , melting points and followed by T.L.C.The biological activity of these compounds was studied

Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Comparison Study of Some Mechanical Properties of Epoxy Composites usinguncarbonized Orange peel and Carbonized Orange peel
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Abstract<p>Inthis investigation the epoxy was reinforced by orange peel and carbonized orange peel particles with percentages (5%, 10%, 15% and 20% by weight).Mechanical tests like:Tensile, flexural,Hardness, impact and compression were carried out on these natural epoxy composites. The results showed the tensile strength have a higher value by adding (15% by weight )of orange peel and carbonized orange peel particles to epoxy,while the value (10% by weight ) of addition is suitable to get improvement in the other mechanical properties as flexural strength, Hardness, impact and compressive strength. The epoxy / carbonized orange peel powder have the best valuesin all mechanical properties than t</p> ... Show More
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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Study of structural, optical and electrical properties of thin Ag2Cu2O4 films prepared by pulsed laser deposition
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The influence of sintering and annealing temperatures on the structural, surface morphology, and optical properties of Ag2Cu2O4 thin films which deposited on glass substrates by pulsed laser deposition method have been studied. Ag2Cu2O4 powders have polycrystalline structure, and the Ag2Cu2O4 phase was appear as low intensity peak at 35.57o which correspond the reflection from (110) plane. Scan electron microscopy images of Ag2Cu2O4 powder has been showed agglomerate of oxide particles with platelets shape. The structure of thin films has been improved with annealing temperature. Atomic Force micrographs of Ag2Cu2O4 films showed uniform, homogenous films and the shape of grains was almost spherical and larger grain size of 97.85 nm has o

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Publication Date
Thu Feb 01 2024
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis, Characterization, and Study of Anticancer Activities of New Schiff Bases and 1,3-Oxazepine Containing Drug
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Objective: This study involved the synthesis of new Schiff bases and 1,3-oxazepine derivatives from the baclofen drug and study the anticancer activities. Methods: Baclofen was initially reacted with aromatic aldehydes to create Schiff base derivatives (Ia–Ib), which were then closed in the next step using anhydrous acids to form oxazepine derivatives (IIa–IId). Results: The title compounds were synthesized successfully and identified using FT-IR, 1H NMR, and 13C NMR spectroscopy. Additionally, compound (IIc)’s (3-(4-chloro-phenyl)-4-[2-(4nitro-phenyl)-4,7-dioxo-4,7-dihydro-[1,3] oxazepin-3-yl]butyric acid) anticancer activity was assessed using MTT assay against FTC-133 (thyroid cancer) compared with WRL-68 (normal cell line). Discus

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