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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 Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Budget Programs and Performance away to enhance the control in government economic units
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     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
Formal unknown and its role in enriching the speech communication designs women's fabrics
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The design fabrics of the most important episodes that are at the core process rhetorical communication, until they became these episodes ample room for research and investigation, and the issue of non-familiar formality is nothing but the result of those relationships Constructivism, which is the result of an effort builders coherent activate the shape and attributes of phenotypic, therefore it will cause him a lot of questions about his and founded the organization in order to activate the speech communication between the product(cloth)and the receiver .On this basis, the research problem identified on imposing the question follows:1. Does the non-familiar formal role in enriching communication discourse of women's fabric designs?2. Ar

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Style ''Affirmative say'' in the holy Quran Ibn Ashour's interpretation is a model
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Abstract

This study talks about a wonderful Qur'anic style. relates to one of the methods used in it. And it's the rhetorical style:  ''Affirmative say''. It is useful in arguing with the opponent, nullifying his reasoning, and proving the opposite meaning of the opponent. The study will be conducted from a Qur'anic perspective based on the study of examples of it, and partly in interpretive treatment through the book of editing and enlightenment of Taher Ibn Ashour, known for his art in matters of rhetoric and methods of controversy. This is with the rooting of this issue, and the relationship of industrial sciences to it as a Qur'anic style.

Keywords: ''Affirmative say, style, Qur'anic rhetoric, Arabic rhetoric, Co

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Industries Based on the Petrochemical Industry in Iraq-Plastics Industry as a Model
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This study came to discuss the subject of industries dependent on petrochemical industries in Iraq (plastic as a model) during the period 2005–2020, and the study concluded that the plastic industries contribute to areas of advancement and progress and opportunities to deal efficiently with the challenges posed by the new variables, the most important of which is the information revolution. communications and trade liberalization, and this is what contributes to the competitiveness of these industries. And because the petrochemical industry in Iraq has an active role in establishing plastic industrial clusters and clusters of micro, small, and medium industries by providing the necessary feedstock for these industries in various fields

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Internal Debt Options during the Two Double Shocks and Its Impact on Foreign Reserve in Iraq
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The research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Methods of computer word formation in the modern Russian language: Способы словообразования в сфере компьютерных неологизмов в современном русском языке
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This paper discusses the study of computer Russian language neologisms. Problems of studying computer terminology are constantly aggravated by the processes of computer technology that is introduced to all walks of life. The study identifies ways of word formation: the origin of the computer terms and the possibility of their usage in Russian language. The Internet is considered a worldwide tool of communication used extensively by students, housewives and professionals as well The Internet is a heterogeneous environment consisting of various hardware and software configurations that need to be configured to support the languages used. The development of Internet content and services is essential for expanding Internet usage. Some of the

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Publication Date
Fri Jan 01 2010
Journal Name
Journal Of Kerbala University
Effect of different levels of urea and superphosphate fertilizers on some morphological and physiological characters of fenugreek plant (Trigonella foenum-graecum L.)
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An experiment was conducted using pots (capacity of 4 kg soil/pot) in the glasshouse of Biology Dept. College of Education (Ibn Al-Haitham) University of Baghdad during 2008-2009 growing season, in order to determine the effect of different levels of urea fertilizer (Zero, 0.1, 0.2, 0.4 gm/4 kg soil in pot) these equal to (Zero, 100,200,400 kg/ha) and different levels of superphosphate fertilizer (Zero, 0.1, 0.2 gm/4kg soil in pot), these equal to (Zero, 100,200 kg/ha) on some morphological and physiological characteristics of fenugreek plant. This experiment was conducted using Completely Randomized Design (CRD) with three replications and the experiment included (36) pots. Results indicated clear increase in all studied characteristics wi

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Effect of Water on Some Mechanical Properties of Epoxy Blends Reinforced With Different Weight Fractions of Nano Titanium Oxide and Nano Silica
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Polymer composites were prepared using epoxy resin (EP) and unsaturated polyester (UPE) as a blend matrices, which were mixed together in different percentages (starting from 90:10) of (epoxy/polyester) respectively, and ending with (50:50) of (epoxy/polyester). The optimum mixing ratio (OMR) of the components was decided upon the results of the impact strength value of these blending ratio, which showed the highest value of (16.3) KJ/m2 for the blending ratio (80:20) of (EP/UPE) respectively.
The blend with (OMR) was chosen to be reinforced with three different weight fractions of reinforcement; the 1st one was reinforced with nano titanium oxide (TiO2) with a weight fraction (2% wt.), the 2nd one was reinforced with both nano (TiO2)

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Plant Growth Regulators (IBA, BA, and CCC) on Some Vegetative Characters of Three Hybrid Lily Cultivars of (Lilium spp. L.)
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The present study was conducted in the nursery of Floriculture Unit, University of
Baghdad in Iraq during September to December of 2013. Vernalized bulbs of hybrid lily
cultivars were imported from the Netherlands. The experiments were included some
hybrid lily cultivars which represent the main groups of lily (longiflorum hybrids,
Asiatic hybrid and trumpet hybrids). The three lily cultivars named as Tiger (Oriental),
Brunello (Asiatic) and White Heaven (Longiflorum) were sprayed two times, at five
weeks after planting and at eight weeks after planting with a solution of Cycocel (100
mg /l), solution of Indole butyric acid (50 mg/l) and Benzyl adenine (50 mg /l). The
results indicated that foliar spray with IBA l

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Electric Shock on Morphological Traits, Yield, Yield Components and Protein Content of Three Varieties of Faba Beans (Vicia faba L.)
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To investigate the effect of electric shock (ES) on morphological variations of faba bean traits, seeds of three varieties of the crop were germinated. When radical was 2-5 mm, seedling were soaked in a 1% NaCl solution for 3h, then transferred to glass container with same solution. Wire with two polar were connected to the container solution and AC current 220 V was switched on for 3,6 and 9 minutes. Seedling then washed and planted at the field in winter 2010-2011,. Factorial Experiment was arranged in randomized Complete Block Design (RCBD) with three replicates were used. Seeds were collected first season of treatments, including the treatment comparison and then planted in the winter season of 2011-2012.The results obtained in the f

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