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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
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study of using Mesocyclops hyalinus and Cyclops agilis as A biological Control of Anophles larvae
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The fresh water ecosystem constitute an essential and very important for human life, for this reason it should be kept away from all the chemical pollutants including the pesticides The best way for Fighting harmful insects.(such as Anophles larvae) is by the biological control.

 

In the present study two species of Cyclopoida: Copepod, Mesocyclops hyalinus and Cyclops agilis Ø¢ were used as predators for Anophles larvae.

 

The data showed that the percentages of predation were 65% and 56%

forM. hyalinus and C. agilis respectively

 

and the means of predation were 1.3 larvae/ female and 1.1

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Preparation, Characterization and Antimicrobial Activity Study of Some Transition Metal Complexes of 4-Flourophenyl -4-Nitrobenzylidene
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A new Schiff base of 4- flourophenyl-4- nitrobenzyliden (L) ,was prepared and used to prepare a number of metal complexes with Cr (III) , Fe (III), Co(II) ,Ni (II) and Cu (II). These complexes were isolated and characterized by (FITR),UV-Vis spectroscopy and flame atomic absorption techniques in addition to magnetic susceptibility, and conductivity measurements. The study of the nature of the complexes formed in ethanol was done following the molar ratio method gave results, agreed with those obtained from isolated solid state studies. The antibacterial activity for the ligand and its metal complexes were examined against two selected microorganisms, Pseudomonas aeruginosa and Staphylococcus aureus.The results indicated that the complexes

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Stomatology
Association of self-reported symptoms of xerostomia with vaping and cigarette smoking: a cross-sectional study
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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Study of Nonlinear Refraction and Nonlinear Absorption Coefficients of Different CdS Film Thickness by diode laser
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In the present work, different thicknesses of CdS film were prepared by chemical bath deposition. Z-Scan technique was used to study the nonlinear refractive index and nonlinear absorption coefficients. Linear optical testing were done such as transmission test, and thickness of films were done by the interference fringes (Michelson interferometer). Z-scan experiment was performed at 650nm using CW diode laser and at 532nm wavelength. The results show the effect of self-focusing and defocusing that corresponds with nonlinear refraction n2. The effect of two-photon absorption was also studied, which correspond to the nonlinear absorption coefficient B.

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Design, Synthesis and Kinetic Study of Coumarin-Based Mutual Prodrug of 5-Fluorouracil and Dichloroacetic acid
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On the basis of known coumarin-based prodrug system, a novel coumarin-based mutual prodrug of 5-fluorouracil and dichloroacetic acid was designed, synthesized and evaluated as a promising oral chemotherapeutic agent basing on in vitro stability study in HCl buffer (pH 1.2) and in phosphate buffer (pH 7.4), as well as in vitro release study in human serum. The chemical structure of prodrug was confirmed by analyzing its FTIR, 1H NMR, 13C NMR and MS-ESI spectra. The results of in vitro kinetic study indicated that the prodrug was significantly stable in HCl and in phosphate buffers, and was hydrolyzed in human serum followed pseudo first order kinetics.

Keywords: Coumarin-bas

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
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]

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Publication Date
Tue Nov 01 2022
Journal Name
Chemical Methodologies
Study of Optical and Structural Properties of CdTe Quantum Dots Capped with 3MPA Using Hydrothermal Method
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Quantum dots (QDs) can be defined as nanoparticles (NPs) in which the movement of charge carriers is restricted in all directions. CdTe QDs are one of the most important semiconducting crystals among other various types where it has a direct energy gap of about 1.53 eV. The aim of this study is to exaine the optical and structural properties of the 3MPA capped CdTe QDs. The preparation method was based on the work of Ncapayi et al. for preparing 3MPA CdTe QDs, and hen, the same way was treated as by Ahmed et al. via hydrothermal method by using an autoclave at the same temperature but at a different reaction time. The direct optical energy gap of CdTe QDs is between 2.29 eV and 2.50 eV. The FTIR results confirmed the covalent bonding betwee

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Determination of Atenolol in pharmaceutical formulations by continuous flow injection analysis via turbidimetric (T180o) and scattered light effect at two opposite position (2N90o ) using Ayah 4SW-3D-T180 -2N90 -Solar - CFI
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A simple, rapid and sensitive method for the analysis of Atenolol in pure and pharmaceutical preparation as an alternative analytical procedure were developed by continuous flow injection analysis via turbidimetric (T180o) and scattered light effect at two opposite position (2N90o). The method is based upon the formation of white precipitate for the ion pair compound by phosphomolybidic acid with Atenolol in aqueous medium. The precipitate is measured via the attenuation of incident light and scattering of the incident light in two opposite direction namely +90o and -90o angle were measured. Chemical and physical parameters were investigated. The linearity of Atenolol is ranged from (0.1-11) mmol.L-1, with correlation coefficient r=0.993

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Publication Date
Sat Jun 19 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Investigation of Some Phytochemical Compounds Found in Anchusa strigosa L. Grown Naturally in Iraq
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Anchusa strigosa L.: Hardy annual biennial or perennial herb, with hairs especially on the leaves., flowers generally regular. Commonly named (Lisan Althour) in Iraq, from Boraginaceae family. The plant contains phenolic acids, flavonoids, alkaloids, sterols, and terpenoids. The Whole plant part defatted with n-hexane for 24 hours. The defatted plant material extracted using absolute methanol by Soxhlet apparatus for 24 hours, the extract fractionated by solvents of different polarity: petroleum ether- chloroform - ethylacetate- and n-butanol respectively. The n-butanol fraction hydrolyzed with 10% HCl for 5 hours by reflex to break down the glycosidic linkage. Rosmarinic acid, caffeic acid, genistein, and silybin were isolated

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Publication Date
Thu Nov 02 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Changes in The Percentage of Spermato Genic Cells in White Mice Associated With Cadmium Administration
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The effect of different doses (75,100,150 ppm) and periods of

treatment (3,6,9 days) on the spermatognic cells in white mice was studied. It was found that there was a significant decrease (P<0.05) in the percentage of spermatogonia specially in concentration 1 00 and

150 ppm lasted six and nine days and of primary spermatocytes at period of nine days. A significant decrease (P<0.05) was noticed in the percentages of secondary spermatoytes and spermatids, while the percentage of sperms illustrated a significant increase for all concentrations and treatment periods.

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