Preferred Language
Articles
/
jpgiafs-404
The Effect of Corporate Goverment in Tax Planning: An Empirical Study
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Oct 06 2022
Journal Name
Advances In Systems Science And Applications
Stability and Bifurcation of a Delay Cancer Model in the Polluted Environment
...Show More Authors

It is well known that the spread of cancer or tumor growth increases in polluted environments. In this paper, the dynamic behavior of the cancer model in the polluted environment is studied taking into consideration the delay in clearance of the environment from their contamination. The set of differential equations that simulates this epidemic model is formulated. The existence, uniqueness, and the bound of the solution are discussed. The local and global stability conditions of disease-free and endemic equilibrium points are investigated. The occurrence of the Hopf bifurcation around the endemic equilibrium point is proved. The stability and direction of the periodic dynamics are studied. Finally, the paper is ended with a numerical simul

... Show More
View Publication
Scopus (2)
Scopus
Publication Date
Tue May 31 2022
Journal Name
Journal Of Positive School Psychology
A GENRE-BASED ANALYSIS OF POLITICAL SPEECHES IN THE UN GENERAL ASSEMBLY
...Show More Authors

Preview PDF
Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
STATUS OF COMMERCIAL FISH CATCH IN THE IRAQI MARINE WATERS, ARABIAN GULF
...Show More Authors

Commercial fish catch in the Iraqi marine waters from December 2018 to December 2019 was investigated. The study is based on three stations: the first station is located at the Shatt Al-Arab estuary, the second represents the area between the Shatt Al-Arab Estuary and open marine waters, and the third is associated with the Iraqi territorial marine waters. The total weight of the catch was 1881 kg, represented by 500, 654, and 727 kg in the first, second and third stations respectively. The third station was the highest with a majority of the family Sciaenidae by 464 kg, while the lowest was the family Scombridae by 0.5 kg. The total number of species included 37 species, belonging to 27 genera, 19 families, and 6 orders, the largest ord

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (1)
Scopus Crossref
Publication Date
Mon Mar 30 2020
Journal Name
International Journal Of Language And Literary Studies
Examination of ‘Pause’ in Pinter's The Homecoming and Baker's Circle Mirror Transformation
...Show More Authors

Pauses as pragmatic markers are considered important devices that help readers to gain a better and deeper understanding of certain texts as well as speech, promoting effectively language communication. They can help both the speaker and the hearer, due to the functions they have in a text. Their occurrence in speech has a value that they make it more understandable. In this regard, the present study aims to examine the forms and functions of pauses in literary texts, more specifically, in selected extracts from two dramas, namely, Pinter's The Homecoming and Baker's Circle Mirror Transformation and to compare how the two writers use pauses in these two dramas. To do so, the sequential production approach of turn-taking by Sacks, Sc

... Show More
View Publication
Crossref
Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Evaluation of the electron correlation for lithium atom (Li) in ground state
...Show More Authors

The aim of this work is to study the correlation between the electrons for Li atom in ground state through the calculation of the inter-particle distribution function f (r12) and inter-particle expectation values . By using the f(r12) function for KL shell in both singlet and triplet state .The Fermi hole have been evaluated .In this work the Hartree-Fock wave function (1993) have been used.

View Publication Preview PDF
Crossref
Publication Date
Wed May 01 2019
Journal Name
Annals Of Medicine And Surgery
Assessment of the difficulties in laparoscopic cholecystectomy among patients at Baghdad province
...Show More Authors

Scopus (5)
Scopus
Publication Date
Thu Dec 01 2022
Journal Name
مجلة األستاذ للعلوم اإلنسانية واالجتماعية
THE ANALYSIS OF SEMANTIC MACRO STRUCTURE IN WHO SPEECHES DURING CORONA VIRUS
...Show More Authors

Publication Date
Fri May 18 2018
Journal Name
International Journal Of Advanced Biological Research
CALCULATION THE AIR POLLUTION TOLERANCE INDEX OF EUCALYPTUS PLANT IN BAGHDAD CITY
...Show More Authors

Air pollution from various sources is one of the most serious environmental problems, especially after pollutants are deposited on the surface of the soil and leaves of the plants and then transferred to the rest of the plant and entering food chains. The present study was conducted to determine the effects of air pollution on different biochemical parameters in Eucalyptus sp. and calculation the Air Pollution Tolerance Index. The selected plant leaves were collected from five sites, four of them within the city of Baghdad, namely Al-Jadriya, Al-Andlous, Al-Doura and close to the private generators to represent the urban areas and Abu Ghraib site to represent the rural area. The leaves were taken on a seasonal basis for the period from Octo

... Show More
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Training Needs of Middle StagLeaders in Bisha, Saudi Arabi Teachers’ Perceptions
...Show More Authors

The present study is meant to inquire about the training needs of middle stage leaders in Bisha, (Saudi Arabia) from the perspective of teachers. To achieve this purpose, the researcher has designed a questionnaire containing (31) items, distributed to a sample of (157) teacher (male and female) from the target population.

This research has demonstrated that the level of training needs for middle stage leaders was moderately reported with an arithmetic mean equivalent to (2.42), and a standard deviation of (0.36). Results have shown no significant differences at (α=0.05) in the sample’s expectations of the study’s variables.

The study concludes with a list of recommendations such as working on developing training pro

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Anomaly in the earth magnetic field at north provinces of Najaf city
...Show More Authors

This paper investigated in the numerical simulation model to calculate the Earth magnetic field components at north provinces of Najaf city (Longitude 44.316 o -44.3592o E and Latitude 32.0508o - 32.0256o N). The components of the Earth magnetic field (total intensity (F), horizontal intensity (H), declination (D), inclination (I), the north component(X), the east component(Y), and Down component(Z)) were found by using spherical harmonic world magnetic model (WMM2010). A great deal of anomaly has been discovered in all components of the Earth magnetic field at the selected region (Long. 44.345o-44.335o E, Lat.32.042o-32.032o N) using Kriging method.

... Show More
View Publication Preview PDF
Crossref