Background: Direct measurement of intracellular magnesium using erythrocytes has been suggested as a sensitive indicator for the estimation of body magnesium store. Marked depletion in plasma and erythrocyte magnesium levels was particularly evident in diabetic patients with advanced retinopathy and poor diabetic control. While insulin has been shown to stimulate erythrocyte magnesium uptake, hyperglycemia per se suppressed intracellular magnesium in normal human red cells.
Aim of the study: To investigate the erythrocyte magnesium level in Iraqi type I and II diabetic patients, with specific emphasis on the effect of both, metabolic control and the type of antidiabetic treatments.
Methods: Sixty two diabetic patients (7 with type

Despite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of  gross fixed capital format

Need organizations today to move towards strategic thinking which means analyzing situations faced by particular challenges of change in the external environment, which makes it imperative for The Organization That to reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures, to try to achieve improvement root in the installation of the organization and methodscompletion of its work towards achieving high levels of performance and that is reflected to achieve its objectives, and this is what aims to Current search to deal with implications characteristics of strategic thinking in the stages of application re-engineering business of the company General Industries

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

Abstract

               The main problem of the study lies in the lack of a clear perception among the study sample about the impact of digital marketing tools on legal liquidity. Legal) of the International Development Bank for Investment and Finance and to achieve the objectives of the research, the method of observation and survey was used in measuring the dimensions of digital marketing. As for banking liquidity, the reports and financial statements of the bank were used as the research sample, as well as the use of the statistical analysis program SPSS in the statement of the relationship The study concluded, in summary, the following: Mar

Two different polyvinyl alcohol/polyvinyl chloride (PVA/PVC) hollow fiber composite nanofiltration membranes were prepared after PVC hollow fiber membranes were coated using dip-coating method with PVA aqueous solution, which was composed of PVA, fatty alcohol polyoxyethylene ether (AEO9), and water [PVA/AEO9/water (4:0.5:95.5) wt%]. Effect of two different PVC hollow fiber immersion times in coating solution were studied. Cross-section, internal and external surfaces of the PVC hollow fibers and PVA/PVC composite nanofiltration membranes structures were characterized by scanning electron microscopy (SEM), pure water permeation flux and solutes rejection. It was found that, the coating layer thickness on the outer surface of the 19 wt% P

The research problem focused through the researcher's experience in the gymnastics game and the lack of use of educational models that give the student an important role in the educational process, so it became necessary to identify the type of prevailing style for students, and the need for diversity in the use of educational models based on scientific theories, including the Daniel Document model. Based on three theories of learning, which are structural, behavioral, and meaningful learning. The research aimed to identify the effect of using the Daniel model for people with two types of brain control (left and right) to learn the skill of the Cartwheel in artistic gymnastics for students of the second stage. The researcher used the experi

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما