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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
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
The Impact of Operating System on Bandwidth in Open VPN Technology
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The internet is a basic source of information for many specialities and uses. Such information includes sensitive data whose retrieval has been one of the basic functions of the internet. In order to protect the information from falling into the hands of an intruder, a VPN has been established. Through VPN, data privacy and security can be provided. Two main technologies of VPN are to be discussed; IPSec and Open VPN. The complexity of IPSec makes the OpenVPN the best due to the latter’s portability and flexibility to use in many operating systems. In the LAN, VPN can be implemented through Open VPN to establish a double privacy layer(privacy inside privacy). The specific subnet will be used in this paper. The key and certificate will

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Publication Date
Wed Nov 22 2023
Journal Name
Nasaq Journal
The language of diplomats in modern Russian (stylistic and educational aspect(
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This article is devoted to the stylistic and educational characteristics of the language of Russian diplomacy. The article describes the stylistic and educational aspect of the appearance of the Russian protocol, its relation to universal diplomacy, the relationship between the diplomatic language and the business sub-style. Here the semantic features of the diplomatic vocabulary are determined and the factors influencing its formation and the emergence of new terms in the language of Russian diplomacy are considered. The article also examines the national and cultural identity of the language of Russian diplomacy, provides rules for drafting diplomatic documents and conducting negotiations, defines the concept of a document as a whole, giv

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Estimated the Seasonal Change of Temperature in Iraq Using GIS Techniques
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Global warming is the scientific evidence that air temperatures the near surface of Earth are rising, and that higher temperatures threaten dangerous consequences earth such as drought, disease, floods, lost ecosystems. This aim of this research is analyzed the monthly means of daily values of air temperature in Iraq for the period of 1979 to 2010 by using GIS techniques. Data were obtained from the European Center for Medium-range Weather Forecasts (ECMWF). The initial diagnosis showed that there is no significant increase of maximum values of the mean temperature for the four parts( northern, central, western, and southern ) of Iraq for the four seasons so we compared the area of maximum value of mean temperature which covered it and t

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
The Role of Toll Like Receptor -2 in Hepatitis B Infection
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Hepatitis B virus (HBV) infection is a global public health problem. It is estimated that there are 240 million HBV carriers in the world, of whom roughly 600,000 die annually from HBV-related liver disease. A total of 150 individuals were included in this study, 130 individuals of them had hepatitis B infection (patients group); HBs-Ag was detected in their sera by enzyme linked immunosorbent assay (ELISA) technique and was confirmed by real time PCR analysis to detect the viral genetic material, the others were control. Most of HBV patients in this study were located within 20-40 years group with a percentage of 47.7% and within the 40-60 years group with a percentage of 38.5%. Acute infection was confirmed by detection of anti-HBc IgM

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Morphological and Histological Structure of the Liver in Budgerigar (Melopsittacus undulatus )
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 Morphological description and histological structure of the liver have been studied in Durra bird Melopsittacus undulatus. The liver is a bilobed organ , the left lobe with three secondary lobes and slightly larger than the right lobe which is elliptical in shape. Liver is surrounded by a capsule that consists of thin layer of connective tissue with no distinction between interlobular septa . The parenchyma tissue consists of hepatic cells arranged with thickness 2_1 cell. Portal area appears within the liver parenchyma tissue composed of hepatic artery, portal vein and bile duct and supported by connective tissue. A gallbladder was not noticed in this species.             

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
The Use of Bracing Dampers in Steel Buildings under Seismic Loading
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This study focuses on the modeling of manufactured damper when used in steel buildings. The main aim of the manufactured dampers is to protect the steel buildings from the damaging effects that may result due to earthquakes by introducing an extra damping in addition to the traditional damping.
Only Pure Manufactured Dampers, has been considered in this study. Viscous modeling of damping is generally preferred in structural engineering as it leads to a linear model then it has been used during this study to simulate the behavior of the Pure Manufactured Damper.
After definition of structural parameters of a manufactured damper (its stiffness and its damping) it can be used as a structural element that can be added to a mathematica

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Publication Date
Sat Dec 30 2023
Journal Name
Al-kindy College Medical Journal
Is the Clinical Diagnosis of Cutaneous Leishmaniasis Justified in Endemic Regions?
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Leishmaniasis is a transmissible infection brought about by an obligatory intracellular protozoan from the genus Leishmania.  It occurs worldwide in tropical and subtropical regions and can be burdensome in resource-constrained countries. The infection ranges in severity from mild cutaneous lesions to more severe and sometimes life-threatening visceral and distorting mucocutaneous sicknesses. Importantly, cutaneous leishmaniasis (CL) is prevalent in the Middle East with a pooled prevalence of 12%. It imposes a significant health and socioeconomic burden

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Excessive crying in infancy; value of the history and physical examination
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Background: Excessive crying in early
infancy is a common condition that causes a
great deal of concern to the parents and
physician.
Objective: The aim of this study is to find
the underlying etiology of excessive crying in
infancy and to determine how the history,
physical examination, and laboratory
investigations contribute to the final diagnosis.
Method: A prospective study done on 150
afebrile infants less than 4 months of age
visited Al-Elwia hospital for children
complaining of excessive crying of more than
two hours.
The study done over a one year period from
the first of January 2009 to the end of
December 2009.
All febrile infants and those with acute illness
preceding the

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Composition of fish assemblage in the East Hammar marsh, southern Iraq
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The fish assemblage in the East Hammar marsh was studied during December 2009 to May 2010. The fish fauna of the marsh consisted of 17 native, 23 marine (49%) and seven alien species. The dominant species were Liza abu (14.6%), Carassius auratus (13.4%) and Thryssa mystax (11.2%). The resident species formed 44.7%, occasional species 36.1% and seasonal species 19.2% of the total number of fish species. Fish species diversity index ranged from 1.28 to 2.61, richness from 1.98 to 4.50 and evenness from 0.45 to 0.78. Salinity ranged from 1.45 to 7.74‰. The increase in the proportion of marine species (49%) in the fish assemblage due to marine waters progress from Arabian Gulf had an impact on the values of ecological indices and the

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Publication Date
Mon Sep 16 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Peristaltic Flow of the Bingham Plastic Fluid in a Curved Channel
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    In this paper, we study the peristaltic transport of incompressible Bingham plastic fluid in a curved channel. The formulation of the problem is presented through, the regular perturbation technique for small values of  is used to find the final expression of stream function. The numerical solution of pressure rise per wave length is obtained through numerical integration because its analytical solution is impossible. Also the trapping phenomenon is analyzed. The effect of the variation of the physical parameters of the problem are discussed and illustrated graphically.

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