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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
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SURVEY OF THE MARINE FISHES IN IRAQ
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    A survey of fish species in the Iraqi marine waters was carried out for the period from November 2014 to March 2018. The list included 214 species representing 75 families.

 

     The family Carangidae dominated the marine fishes in Iraq, which was represented by 24 species, followed by Haemulidae with 11 species, and then Serranidae and Sparidae with nine species for each, while 34 families contained a single species only.

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Social discipline in the building of society
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In order to get an idea about things closely, we should look at the role of social discipline
in the building of society from civilization cultural viewpoint. The real weigh of the societal
opinion is not measured by the number of its population or its area but the real value lies in its
civilization cultural accumulative experience inherited by the generations, which determine its
distinguished character. That is based upon the social construction in which the methods of
socialization and political, economic, cultural and religious stability and enhance the national
and ethical character of self-realization.
In this research, we try to give an analysis for the obstacles in political economic and
religious social

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Publication Date
Sun Jan 01 2023
Journal Name
Ssrn Electronic Journal
The Concept of Urbanization in Developing Countries
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The population density witnessed by the capital, Baghdad, due to successive wars and unemployment, is linked to the phenomenon of urbanization, which is a global phenomenon that means the increasing tendency of the rural population to reside in cities (urban), especially concentration in the capital, Baghdad. Therefore, the phenomenon of urbanization is associated with 3 terms: migration, countryside, and city. Migration is when a person or a group leaves their place of residence to move to live in another place with the intention of staying in the new place for a long time. As for the countryside: they are the areas surrounding cities usually, and the countryside is characterized by natural and agricultural areas and is considered an outle

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Publication Date
Thu Aug 01 2024
Journal Name
Al-kindy College Medical Journal
Automation of the Healthcare System in Iraq
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In the last few years, following the relative stability of the political, economic, and security environments, Iraq has embarked on a transformation towards an ambitious program of automation across various sectors. However, this automation program faces numerous challenges, including significant investments in technology and training, addressing social impacts, and combating widespread illiteracy

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Publication Date
Sat Jun 30 2018
Journal Name
Proceedings Of The International Conference On Intelligent Science And Technology
The nature of intelligent system in buildings
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Publication Date
Sun Dec 12 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Acute Toxicity of Rutin in Mice
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Acute toxicity is a step to evaluate the toxicity of a substance. Rutin is one of the flavonoid compounds with a variety of pharmacological effects. The aim of the study is to calculate the lethal dose that affect fifty percent of the mice used in the experiment (LD50). Thirty Swiss albino male and 30 non-pregnant female mice have been divided equally and randomly into 5 treated groups and one control group (n=5)  Rutin has been administered with  concentrations 5, 2.5.1.25,0.625 and 0.312 g/kg administered as a single dose intraperitoneally (IP) while the control group received 1% DMSO (IP).  Animals were observed for any morbidity and mortality for 14 days. After 14 days the animal blood collected for biochemical and hem

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Publication Date
Sun Jan 30 2022
Journal Name
Magna Scientia Advanced Research And Reviews
Application of Nanoparticle in the Veterinary Medicine
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Nanotechnology is a modern and developed technology, which have great importance in many fields of medicine (diagnosis and treatment). Also, it used to prevent and solve many problems related to animal production and health. The Nanosystems are including metallic nanoparticles, liposomes, polymeric Nanospheres, polymeric micelles, carbon nanotubes, functionalized fullerenes, polymer-coated Nanocrystals, dendrimers and Nanoshells. Our review showed a details classification of nanoparticles and their uses. Nanoparticles have several features depended on the size, colossal surface. The development of antibiotics nanoparticle is very important and has an excellent impact in treating bacterial infections wherever the antibiotics nanopar

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Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
The concept of insect In Islamic faith
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In this research, the researcher sheds light on the greatness of the horrors (Al-Hashr) enlightened by the Holy Quran, explaining his dangerous details, his horrors, and his frightening changes.  -35-36-37
  Perhaps the most prominent motivations for the research and its justification is to remind people of the days of God Almighty, and the mention of the insect always pushes the believer to do honorable, and avoid sins, over the days, and prepare for the time of the resurrection, in the hands of knowing a scientist.
    In order to identify the subject of entomology and its contents, the researcher based his study on the scientific methodology, it has excavated the origin of the entomology and its

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Effectiveness of cooperative learning in at the implementation of floral material for celli graph and decoration
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The purpose of this resesrh know (the effectiveness of cooperative lerarning implementation of floral material for calligraphy and ornamentation) To achieve the aim of the research scholar put the two zeros hypotheses: in light of the findings of the present research the researcher concluded a number of conclusions, including: -
1 - Sum strategy helps the learner to be positive in all the information and regulations, monitoring and evaluation during the learning process.
2 - This strategy helps the learner to use information and knowledge and their use in various educational positions, and to achieve better education to increase its ability to develop thinking skills and positive trends towards the article.
In light of this, the

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Publication Date
Mon May 27 2019
Journal Name
Al-khwarizmi Engineering Journal
Investigation the Optimization of Machining Parameters to Surface Roughness in Free Form Surface of Composite Material
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The aim of this research is to investigation the optimization of the machining parameters (spindle speed, feed rate, depth of cut, diameter of cutter and number of flutes of cutter) of surface roughness for free-form surface of composite material (Aluminum 6061 reinforced boron carbide) by using HSS uncoated flat end mill cutters which are rare use of the free-form surface. Side milling (profile) is the method used in this study by CNC vertical milling machine. The purpose of using ANFIS to obtain the better prediction of surface roughness values and decreased of the error prediction value and get optimum machining parameters by using Taguchi method for the best surface roughness at spindle speed 4500 r.p.m, 920mm/rev feed rate, 0.6mm de

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