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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
Sat Feb 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Manufacture of Feed Protein Concentrates from Local Fish That Are Not Suitable for Consumption
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Abstract<p>The aim of this study is to know the effect of using locally manufactured fishmeal and its nutritional value note that its manufactured from uneconomical local fish are not for human consumption. Cyprinus carpio fed with three different diets levels of locally manufactured fishmeal at a rate of 0.03 and 0.05 of the body weight. For control treatment (C1), the second treatment (C2) and the third treatment (C3). It was found that the C3 was superior to the first two parameters, control (C1) and (C2), in most of the studied standards with a high significance level (P≥0.05). The average final weight of the fish in the third parameter (C3) was 7.75g. The daily growth rate (DGR) of the th</p> ... Show More
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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Path Coefficient Analyses for Growth and Yield Traits of Barley Under Different Seeding Rates
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Abstract<p>The purpose of this experiment was to determine the relationship between the path coefficient and seed rate for four different barley cultivars (Amal, Ibaa 265, Ibaa 99, and Buhooth 244) during the 2019-2020 winter season. The experiment was carried out using a split plot design with three replications according to a randomized complete block design (RCBD). The highest positive thru effect on grain yield was found for flag leaf area and harvest index at aseeding rate of 130 kg.h<sup>-1</sup>; the highest positive direct effect on grain yield was found for flag leaf area and plant height at aseeding rate of 160 kg.h<sup>-1</sup>; and the highest positive direct effe</p> ... Show More
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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Biological and physiological effects of Coriandrum sativum on House fly Musca domestica (Diptera: Muscidae)
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This Study is conducted to evaluate effects of (leaves, fruits) powder and (oil, alcohol) extract of Coriander (Coriandrum sativum) plant on some biological and physiological aspects of House fly, Musca domestica at laboratory conditions. Result show that these preparations caused biological effects represented in high dead percentage in second instar, fed on different concentrations of food treated with them reached to 27.6, 55.3 at concentration 20% of leaf and fruit powder respectively and 67.3, 77.2% at 10% of oil and alcohol extract of fruit, respectively. Furthermore, study also show reduction in pupation and adults emergence percentage. However, leafs powder had slighter effect than powder and extract of fruit of tested plant. The st

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Publication Date
Wed Jan 01 2020
Journal Name
Medico-legal Update
Flexible ureterorenoscopy versus extracorporeal shock wave lithotripsy for treatment of lower pole renal stones
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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Preliminary quality assurance of printgrammetry technique-3D modeling from Google Earth 3D imagery data
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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Conversion of Glucose into 5-hydroxymethyl furfural over Spent Dry Batteries as Catalysts
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Biomass is a popular renewable carbon source because it has a lot of potential as a substitute for scarce fossil fuels and has been used to make essential compounds like 5-hydroxymethylfurfural (HMF). One of the main components of biomass, glucose, has been extensively studied as a precursor for the production of HMF. Several efforts have been made to find efficient and repeatable procedures for the synthesis of HMF, a chemical platform used in the manufacturing of fuels and other high-value compounds. Sulfonated graphite (SG) was produced from spent dry batteries and utilized as a catalyst to convert glucose to 5-hydroxymethylfurfural (HMF). Temperature, reaction time, and catalyst loading were the variables studied. When dimethyl sulfo

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Publication Date
Wed Sep 05 2007
Journal Name
Neural Network World
A canonical generic algorithm for likelihood estimator of first order moving average model parameter
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The increasing availability of computing power in the past two decades has been use to develop new techniques for optimizing solution of estimation problem. Today's computational capacity and the widespread availability of computers have enabled development of new generation of intelligent computing techniques, such as our interest algorithm, this paper presents one of new class of stochastic search algorithm (known as Canonical Genetic' Algorithm ‘CGA’) for optimizing the maximum likelihood function strategy is composed of three main steps: recombination, mutation, and selection. The experimental design is based on simulating the CGA with different values of are compared with those of moment method. Based on MSE value obtained from bot

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Scopus
Publication Date
Wed Jul 04 2018
Journal Name
Civil Engineering Journal
Behavior of Reinforced Reactive Powder Concrete Two-Way Slabs under Static and Repeated Load
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This paper studies the behavior of reinforced Reactive Powder Concrete (RPC) two-way slabs under static and repeated load. The experimental program included testing six simply supported RPC two-way slabs of 1000 mm length, 1000 mm width, and 70 mm thickness. All the tested specimens were identical in their material properties, and reinforcement details except their steel fibers content. They were cast in three pairs, each one had a different steel fibers ratio (0.5 %, 1 %, and 1.5 %) respectively. In each pair, one specimen was tested under static load and the other under five cycles of repeated load (loading-unloading). Static test results revealed that increasing steel fibres volume fraction from 0.5 % to 1 % and from 1% to 1.5%,

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Some Properties of Polymer Modified Self-Compacting Concrete Exposed to Kerosene and Gas Oil
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This thesis aims to study the effect of addition polymer materials on mechanical properties of self-compacting concrete, and also to assess the influence of petroleum products (kerosene and gas oil) on mechanical properties of polymer modified self-compacting concrete (PMSCC) after different exposure periods of (30 ,60 ,90 ,and 180 days).

Two type of curing are used; 28 days in water for SCC and 2 days in water followed 26 days in air for PMSCC.

The test results show that the PMSCC (15% P/C ratio) which is exposed to oil products recorded a lower deterioration in compressive strength's values than reference concrete. The percentages of reduction in compressive strength values of PMSCC (15% P/C ratio) was

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Publication Date
Sat Jun 20 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis , Physicochemical Studies and biological estimation of new mixed ligand complexes from hetrocyclic compounds
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The purpose of this research is to synthesize a new mixed ligand Schiff base complexes of Co(II),Ni(II),Cu(II), Zn(II), Cd(II), and Hg(II),which are formulated from the Schiff base (L) that resulted from orthophathalaldehyde (2-PA) with 4-chloroaniline(4-NA). Diagnosis of prepared Ligand and its complexes is done by spectral methods as 1H–NMR, mass spectrometer, FTIR, UV-Vis, molar conductance, elemental microanalyses, atomic absoption and magnetic susceptibility. The analytical studyofall new complexes has shown octahedral geometries. Organic performance study of ligand Schiff base and its complexes reveals different activities agansit four types of bactria; two gram (+) and two gram (-) .