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
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
On the Size of Complete Arcs in Projective Space of Order 17
...Show More Authors

The main goal of this paper is to show that a
-arc in
and
is subset of a twisted cubic, that is, a normal rational curve. The maximum size of an arc in a projective space or equivalently the maximum length of a maximum distance separable linear code are classified. It is then shown that this maximum is
for all dimensions up to
.

View Publication Preview PDF
Publication Date
Fri Jul 01 2011
Journal Name
Journal Of Craniofacial Surgery
Management of Retained Foreign Bodies in Missile Injuries of the Maxillofacial Region
...Show More Authors

This study evaluates 22 patients with retained foreign bodies in the maxillofacial region that were all caused by penetrating missile injuries. Surgical intervention for the retrieval of the foreign bodies was carried out in 20 patients through the existing wounds and through separate incisions; all patients were followed up for a minimum of 2 months during which all the complications were registered and managed. Preoperative imaging is a prerequisite for the accurate localization of the foreign body and the subsequent successful removal of it. All patients developed complications that were categorized in this study into those that result from the injury itself and those that occur because of the retrieval procedure, the latter category bei

... Show More
View Publication
Scopus (4)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
The Use of Myocardial Performance Index (Mpi) in Assessment of Heart Function
...Show More Authors

Background: Ejection fraction have been used frequently
for assessment of the left ventricular function, but can be
associated with errors in which myocardial performance
index have been used as another parameter to measure the
left ventricular function.
Objective: selecting another echocardiography parameter
for the assessment of myocardial in function instead of the
ejection fraction.
Methods: 160 patients referred to the echocardiogram unit
from the period december 2007 to august 2008 requesting
assessment of left ventricular function. After clinical
examination, routine blood tests; chest x-ray and
electrocardiographic recording have been completed. All
patients informed to come for this unit af

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Measuring the concentration of some hormones in patients sera of polycystic ovaries
...Show More Authors

Extensive evaluation of 76 women with polycystic ovary syndrome compared with 25 fertile women as control group was achieved by routine investigations and hormonal study of each female which were done in one period during the menstrual cycle. Then the women with PCOS have been divided into 2 groups according to their menstrual cycle (irregular menstrual cycle) during assessing their hormonal profiles as follow:- 1- (54) Patients with oligomenorrhea. 2- (22) Patients with menorrhea. This study shows that the women with PCOs have different clinical features taken from a history of disease of all of the women. Those features were distributed as follow: 57.92% of them suffer from hirsutism. 19.24% suffer from irregular menstr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Gender differences in achievements among students of the Iraqi college of medicine
...Show More Authors

This study was conducted to test the hypothesis that the duration of time spent by the student inside the examination rooms answering the all kinds of written ex-amination questions has some kind of a positive effect on the final score he will get from that exam. And if there arc gender differences in this respect. Students and methods: Data on the final examinations of the autumn quarter was gathered on 892 examina-tions conducted at the end of this quarter , this included male participants of 566 and females of 326. Examinations were on twenty different subjects , including all of the first five years of the undergraduate students of Iraqi College of Medicine for the academic year 2002 — 2003 . The scheduled time of the examinations was

... Show More
View Publication Preview PDF
Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Simulation of Sediment Transport in the Upper Reach of Al-Gharraf River
...Show More Authors
Abstract<p>For the past few years, the sediment began to accumulate in Al-Gharraf River which reduces the flow capacity of the River. In the present research, a numerical model was developed using Hec-Ras software, version 5.0.4. to simulate the flow and sediment transport in the upper reach of the river. The hydrological and cross-section data measured by the Ministry of Water Resources, for the reach located between Kut and Hai cities and having a length of 58200 m, was used to perform calibration and verification of the model. Moreover, field sampling of suspended and bed loads was gathered for five months starting from 7/2/2019, and laboratory tests of samples were conducted to be used as in</p> ... Show More
View Publication
Scopus (6)
Crossref (1)
Scopus Crossref
Publication Date
Fri Jun 09 2023
Journal Name
Journal Of Research In Medical And Dental Science
Evaluation of the Anti-inflammatory of Leucaena leucocephala extracts in Experimental Rats.
...Show More Authors

A lot of previous studies are concerned with the evaluation of the anti-inflammatory activity of medicinal plants because it considered cheap and are believed to possess minimal side effects. Leucaena leucocephala didn’t evaluate globally for its anti-inflammatory effect yet though some of it’s already separated and identified secondary metabolites were studied and proved to exert many pharmacological activities besides their effect on lowering the pro-inflammatory cytokines like TNF-α and IL-6. So, there was an interest to evaluate the biological effect of Leucaena leucocephala as a novel anti-inflammatory agent was the first motivation to start an in vivo study using a rat population. The N-butanol and ethyl acetate extracts were cho

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Most appropriate conditions of the binding of LH in Benign and Malignant
...Show More Authors

Test method was developed radioimmunotherapy to appoint in two groups of patients infected with a uterine tumor Great conditions in tumor tissue benign and malignant Ddh teacher radioactive iodine isotope

View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
2nd International Conference Of Mathematics, Applied Sciences, Information And Communication Technology
Spatial and temporal analysis of the spread of Covid-19 in Iraq
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed Mar 01 2017
Journal Name
Photodiagnosis And Photodynamic Therapy
Photodynamic therapy in the management of actinic keratosis: Retrospective evaluation of outcome
...Show More Authors

View Publication Preview PDF
Scopus (20)
Crossref (17)
Scopus Clarivate Crossref