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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 Sep 06 2009
Journal Name
Baghdad Science Journal
Study of some structural , optical , Electrical Properties of CdS thin films deposited by chemical Spray Pyrolysis Method
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In this research we prepared CdS thin films by Spray pyrolysis method on a glass substrates and we study its structural , optical , electrical properties .The result of (X-Ray ) diffraction showed that all thin films have a polycrystalline structure , The relation of the transmission as a function of wavelength for the CdS films had been studied , The investigated of direct energy gap of the CdS its value is (2.83 eV). In Hall effect measurement of the CdS we find the charge carriers is p – type and Hall coefficient 1157.33(cm3/c) ,Hall mobility 6.77(cm2/v.s)

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Publication Date
Fri Aug 06 2021
Journal Name
Research Journal Of Pharmacy And Technology
Synthesis, Antimicrobial evaluation and Docking study of new Schiff bases of benzo[d]oxazol-5-amine derivatives.
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Objective: Benzoxazole derivatives have antifungal, anticancer, antibacterial, and anticonvulsant function. Encouraged by this comment, we agreed to synthesize new Benzoxazole compounds connected to the bases of Schiff's. Methods: 2,4-diaminophenol (1) was prepared by the reaction of 2,4-dinitrophenol and sodium dithionate. Compound (1) reacted with either acetic acid to afford compound (2) or with formic acid to afford compound (3). The Schiff bases were preparation from the reaction condensing reaction of compound (2) or (3) and aromatic aldehydes or ketone; [p-nitrobenzaldehyde, p-hydroxybenzaldehyde, p-chlorobenzaldehyde, p-bromoacetophenone and terephthaldehyde]. Results: FTIR and 1H-NMR spectroscopy characterized all of the pr

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Publication Date
Tue Aug 06 2024
Journal Name
Fullerenes, Nanotubes And Carbon Nanostructures
Preparation and characterization of PVA/MWCNT nanocomposites: a composition dependence study of structural, optical and mechanical properties
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Publication Date
Fri Dec 01 2017
Journal Name
International Journal Of Science And Research
Theoretical and Experimental Study of Nanofiltration and Reverse Osmosis Membranes for Removal of Heavy Metals from Wastewater
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The present work aimed to study the efficiency of nanofiltration (NF) and reverse osmosis (RO) membrane for heavy metal removal from wastewater and study the factors affecting the performance of these two membranes: feed concentrations for heavy metal ions, pressure, and flow rate. The experimental results showed, heavy metals concentration in permeate increase with raise in feed concentrations, decline with increase in flow rate. The raise of pressure, heavy metals concentration decreases for RO membrane, but for NF membrane the concentration decrease and then at high pressure increase. The rejection percentage for chromium in NF and RO is 99.7% and 99.9%, for copper is 98.4% and 99.3%, for zinc is 97.9% and 99.5%, for nickel is 97.2% and

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Publication Date
Fri Aug 17 2001
Journal Name
Molecular Crystals And Liquid Crysta
Synthesis, characterization and study of mesomorphic behavior of new bent and linear core compounds containing heterocyclic rings
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The article presents the synthesis and liquid crystalline properties of some of new bent and linear core compounds containing a 1,3,4-oxadiazole, piperazine and thiazolidin-4-one rings as a central core. The new synthesized compounds were characterized by elemental analysis and FTIR, ¹HNMR and mass spectroscopy). The liquid crystalline properties were studied by polarized optical microscopy and differential scanning calorimetry. All Schiff bases compounds with 1,3,4-oxadiazole and piprzaine ring in central core presented liquid crystalline properties. The liquid crystallinity of compounds containing 1,3,4-oxadiazole and thiazolidin-4-one rings as a central core were found depending on the type of terminal substituents.

Publication Date
Mon Feb 21 2022
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Prospective Descriptive Study of Radiological and Functional Outcomes of Volar Barton’s Fracture Fixed by Volar Locked Plate
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BACKGROUND: Volar Barton’s fracture is a shearing mechanism of injury that results in fracture and subluxation of distal end radius in which volar rim of the distal radius is displaced with hand and carpus. Open reduction and volar plate fixation ensure more stable change of displacement, preservation of reduction, and early mobilization. AIM: This study aims to assess the functional and radiological outcome results of volar Barton’s fracture treated by volar buttress plate using the demerit points system of Gartland and Werley. PATIENTS AND METHODS: This study is a prospective descriptive observational study on 32 patients who were treated with ORIF by volar buttress plate for isolated volar Barton’s fractures between Fe

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Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Repository of Basic Digital Skills for Moroccan Doctoral Students “University Case of Study :Hassan II Casablanca”
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Being a doctoral student is not easy because it presupposes having a number of technical skills, among which digital skills, defined by the European Commission (2006) as "the safe and critical use of the technologies of the society of the information". and the variety of digital use in the personal and professional context, allows us to ask the question that any doctoral student should master and acquire in terms of digital skills? And on what basis can we define these skills?
In this work we expect to develop a baseline of digital skills, is a document that includes the set of essential digital skills that represents a fundamental tool for the doctoral student who can in no way bypass it. And for this, we conducted interviews with ab

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study Influence of Substrate Temperature on Optical Properties of CdS Thin Films Prepared by Chemical Spray pyrolysis
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This study aims to prepare Cadmium Sulphide (CdS) thin films using thermal Chemical Spray Pyrolysis (CSP) on glass of different temperatures substrate from cadmium nitrate solution. Constant thickness was (430 ± 20 nm) and the effect of substrate temperature on the optical properties of prepared thin films.

Optical properties have been studied from transmittance and absorbance spectral within wavelengths range (360 - 900 nm). The results show that all the prepared films have a direct electron transitions and optical energy gap between (2.31-2.44 eV). They also show that the transmittance and optical energy gap of films prepared from nitrate solution increase with increasing of substrate temperature, then transmittance start do

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Publication Date
Wed Feb 28 2018
Journal Name
International Journal Of Science And Research (ijsr)
Synthesis, Structure Determination and Biological Study of Some Complexes of New Ligand Derived from L-ascorbic Acid
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2,2'-(1-(3,4-bis(carboxydichloromethoxy)-5-oxo-2,5-dihydrofuran-2-yl)ethane-1,2-diyl)bis(oxy)bis(2,2-dichloroacetic acid) a derivative of L-ascorbic acid was prepared by reaction of L-ascorbic acid with trichloroacetic acid (1:4) ratio, in the presence of potassium hydroxide. A series of new metal complexes of this ligand were prepared by a reaction with the chlorides of Cd(II), Co(II), Ni(II), Cu(II) and Zn(II). The new ligand and its complexes were identified by C.H.N., IR, UV-visible spectra, Thermogravimetric analysis (TGA), as well as 1H, 13C-NMR and Mass spectra for ligand L. The complexes were also identified by molar conductance, atomic absorption, magnetic susceptibility and X-ray diffraction for Cu (II) complex. FT-IR spectra

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Publication Date
Wed Apr 13 2016
Journal Name
The Pharma Innovation Journal
Preparation, spectroscopic study of Schiff base ligand complexes with some metal ions and Evaluation of antibacterial activity
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The new bidentate Schiff base ligand namely [(E)-N1-(4-methoxy benzylidene) benzene-1, 2-diamine] was prepared from condensation of 4-Methoxy benzaldehyde with O-Phenylene diamine at 1:1 molar ratio in ethanol as a solvent in presence of drops of 48% HBr. The structure of ligand (L) was characterized by, FT-IR, U.V-Vis., 1H-, 13C- NMR spectrophotometer, melting point and elemental microanalysis C.H.N. Metal complexes of the ligand (L) in general molecular formula [M(L)3], where M= Mn(II), Co(II), Ni(II),Cu(II) and Hg(II); L=(C14H14N2O) in ratio (1:3)(Metal:Ligand) were synthesized and characterized by Atomic absorption, FT- IR, U.V-Vis. spectra, molar conductivity, chloride content, melting point and magnetic susceptibility from the above d

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