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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 02 2021
Journal Name
Journal Of Al- Farahidi Arts
The Sponsorship Role in Brand Marketing
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Adyertising sponsorship is one of the most prominent public activities, hich drives many public relations relations practitioners in companies to rely heavily on it in order to achieve positive results that contribute to the marketing of the brands of these sponsoring companies. The problem of Our research can be identified by the main question: What is the role of advertising sponsorship in brand marketing "The research aims to identify the role of sponsorship in brand marketing, and its role in attracting the public's attention to the products of the sponsors. As well as clarifying the role of the care method in the popularity of the products of the Sponsorship companies.

Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Aesthetic performance in the mobile sculptures
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Aesthetic performance in the mobile sculptures
Ali Abd Almohsen Ali
Abstract
Chapters of this research are discussed one of the turning points in the In the history of sculpture, which sparked a debate in artistic circles, namely the introduction of the actual movement in sculpture . The researcher highlighted on one of the corners of the controversy on this subject for discussion and looking in and Found results contribute to answer some questions . the Beginning been allocated to the statement of this Research Methodology , research problem, and its importance, and its goal, and borders , the main problem is Lack of clarity of the concept of real motion (physical) in the sculpture , And how the audience understand the aspects

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Musical Intelligence in kindergarten children
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The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
The Jacobson Radical of the Endomorphism Semiring of P.Q.- Principal Injective Semimodules
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 In this work, we introduced the Jacobson radical (shortly Rad (Ș)) of the endomorphism semiring Ș =  ( ), provided that  is principal P.Q.- injective semimodule and some related concepts, we studied some properties and added conditions that we needed. The most prominent result is obtained in section three

-If   is a principal self-generator semimodule, then (ȘȘ) = W(Ș).

Subject Classification: 16y60

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Publication Date
Wed Jan 01 2020
Journal Name
International Conference Of Numerical Analysis And Applied Mathematics Icnaam 2019
Isolation and characterization study towards microbial improved oil recovery applications
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Publication Date
Tue Jul 18 2023
Journal Name
Journal Of Current Researches On Social Sciences
A Study on Sociocultural Features among Turkish and Iraqi Women
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SM ADAI, BN RASHID, Journal of Current Researches on Social Sciences, 2023

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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study Mechanical Properties for Bark Fiber Reinforced Polyester Composit
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Bark fiber has high potential use for composite reinforcement in biocomposite material. The aim of this study is the mechanical properties of Bark fiber reinforced polester composite with varying fiber weight fraction (0% , 5% , 10% , 20%, 30% and 40%) hand lay-up technique which  was used to prepare the composite , specimens for tensile , flexural and impact test according to the ASTM D638 , ASTMD790 , and Iso-179. The over all results showed that  the composite is reinforced with  Bark fiber at weight (10%) higher mechanical properties , and the composite showed improved  mechanical (Flexural).

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Publication Date
Fri Feb 14 2020
Journal Name
Progress In Industrial Ecology, An International Journal
3D image reconstruction from its 2D projection - a simulation study
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A simulation study of using 2D tomography to reconstruction a 3D object is presented. The 2D Radon transform is used to create a 2D projection for each slice of the 3D object at different heights. The 2D back-projection and the Fourier slice theorem methods are used to reconstruction each 2D projection slice of the 3D object. The results showed the ability of the Fourier slice theorem method to reconstruct the general shape of the body with its internal structure, unlike the 2D Radon method, which was able to reconstruct the general shape of the body only because of the blurring artefact, Beside that the Fourier slice theorem could not remove all blurring artefact, therefore, this research, suggested the threshold technique to eliminate the

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Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Permeability Estimation for Carbonate Reservoir (Case Study/ South Iraqi Field)
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   The heterogeneity nature of carbonate reservoirs shows sever scattering of the data, therefore, one has to be cautious in using the permeability- porosity correlation for calculating permeability unless a good correlation coefficient is available. In addition, a permeability- porosity correlation technique is not enough by itself since simulation studies also require more accurate tools for reservoir description and diagnosis of flow and non-flow units.

Evaluation of reservoir characterization  was conducted by this paper for Mishrif Formation in south Iraqi oil field (heterogeneous carbonate reservoir), namely the permeability-porosity correlation, the hydraulic units (HU’s) an

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Computer aided photographic memory enhancement and speed reading (case study)
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This work aimed to design and testing of a computer program – based eyeQ improvement, photographic memory enhancement, and speed reading to match the reading speed 150 – 250 word per minute (WPM) with the mind ability of processing and eye snap shooting 5000WPM . The package designed based on Visual Basic 6. The efficiency of the designed program was tested on a 10 persons with different levels of education and ages and the results show an increase in their reading speed of approximately 25% in the first month of training with noticeable enhancement in the memory as well as an increase in the ability to read for longer time without feeling nerves or boring, a nonlinear continuously increase in reading speed is assured after the first mo

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