The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from

Background: Osteoarthritis (OA) is a degenerative joint disease. It is one of the major causes of disability in developed and developing countries. Human leukocyte antigen (HLA) as part of immune system has a role in the disease process.Objectives: To investigate whether there is an association between HLA class II-DRB and OA.Methods: A case control study with 26 patients with osteoarthritis and 22 apparently healthy obese control persons matching in ethnicity were enrolled in this study during the period between October 2012 till March 2013. Direct interview was done with each patient and HLA typing was done by molecular method using Sequence Specific Primer (PCR-SSP) method using One Lambda Kit-USA. Results: The results showed that fem

The problem of constant and change values is one of the important problems that the philosophy thought had faced as the religious and social studies had taken it as it considers as one of the most dangerous which touch the basic . the research deals with the effect of change value of new Iraqi situation to be as an attempt , as participation or an excitement that can be occupied a space through the area of questions on the fix and change of moral values shed light on the economical ,social and political events that the Iraqi society passes through them .it is part of interests that becomes importance to everyone through the light of moral change Which is arbitrary to the life of the individual .It is not possible to rebuild the society o

Most medical books and researches documented that increased body weight is a predisposing factor to hypertension , and there is recent work in this field as well. In this research , the relationships between hypertension and body weight with age were studied in Iraqi population . It is concluded that diastolic hypertension is separated from systolic and combined hypertension and increased body weight has little effect on increased blood pressure.

Background. To identify the most common retention protocols practiced by Iraqi orthodontists using a specially designed e-survey. Furthermore, this study aimed to assess the effect of sociodemographic factors on the participant’s choice. Methods. Two hundred and twenty-five questionnaires with 23 multiple choice questions were sent to members of the Iraqi Orthodontic Society. The questionnaire was organized into four sections representing information about sociodemographic status of the orthodontists, factors affecting the selection of the retention system, commonly used retainers in the upper arch and lower arch, and duration of the retention system. The chi-square test was used to test the significant association between differe

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

Through my acquaintance with the literature of Iraqi women, specifically during the first half of the twentieth century, I noticed a lack of interest in this type of literature, which forms part of our literary history. Therefore, I decided to date this literature and extract its output from the stomachs of newspapers and magazines, so that readers can see it and remember the names of the Iraqi poets who defied the difficulties in order to participate in the literary movement and who made their contributions in the field of literature.
The truth is that the forgotten poets of Iraq are many, and I mention them, for example, but not limited to, Wadi’a Al-Shabibi, Wadi’a Taha Najm, Fiyah Abu Qalam, and others. Ibtihaj Atta Amin, Sabi