That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

Background: Colorectal Adenocarcinoma contributes one of the most common malignancies and the second leading cause of death from cancer in the western world. Epidermal growth factor receptor (EGFR) belongs to a family (ErbB-tyrosine receptors), EGFR plays an important role in the pathogenesis of colorectal cancer.
Objectives: to evaluate the immunohistochemical expression of epidermal growth factor receptors (EGFR) in colorectal adenocarcinoma and to correlate this expression with different clinicopathological parameters.
Pateints and method: In this study clinicopathological parameters of twenty five colorectal adenocarcinoma cases diagnosed in private pathology laboratories in Baghdad /Iraq from November 2012 to September 2013 we

This paper aims to review the intellectual to the most important thought leaders administrative and strategic They both (Henry Fayol and Michelle Porter), who forward a lot of ideas that have helped countries in the advancement and progress their economies , has been drawing literature theoretical common border in Contributions ( Fayol ) philosophical and between applications ( Porter ), which reversed strategies of the three ( the leadership of the cost, differentiation, and focus ), so browse search how to apply and use the principles of Fayol in the implementation of strategies competitiveness of Porter, and stems from a problem ( ( to what extent a reflection of the principles ( Fayol) fourteen strategies (Porter ) competitiv

Background: Upper air way obstruction secondary to chronically inflamed adenoid and / or tonsil is a common problem, in the presence of recurrent infection; tonsillectomy and or adenoidectomy are the most common surgery applied among pediatric population.
Objective: The aim of this study was to assess the type of bacteria encountered with- in the core of the adenoid tissue at time of operation.
Subject and Methods: During a period from Feb.2005 to May 2005, twenty two adenoid samples were removed by surgery ,and cross sectioned and sent for culture and sensitivity, at the department of ENT in Al-jerahat hospital for surgical specialties , most of the patients were under 10 year’s
old.
Results: This

Cytokines are signaling molecules between inflammatory cells that play a significant role in the pathogenesis of a disease. Among these cytokines are interleukins (ILs) 17A and 33, and accordingly, the current case-control study sought to investigate the role of each of the two cytokines in the risk of developing multiple sclerosis (MS). Sixty-eight relapsing-remitting MS (RRMS) Iraqi patients and twenty healthy individuals (control group) were enrolled. Enzyme linked immunosorbent assay (ELISA) kits were used to determine serum levels of IL-17A and IL-33. Results revealed that IL-17A and IL-33 levels were significantly higher in MS patients than in controls (14.1 ± 4.5 vs. 7.5 ± 3.8 pg/mL; p < 0.001 and 65.3 ± 16

Aims: The aim of this study was to evaluate the value and accuracy of longitudinal strain in detection of coronary artery disease compared to coronary angiography. Results: The left ventricular longitudinal strain-speckle tracking showed evidence of stenosis of left anterior descending artery, circumflex artery and right coronary artery in (86.1%), (76.4%), and (84.7%) respectively. For the stenosis in left anterior descending artery, the current study showed that the longitudinal strain was a good predictor for presence of significant stenosis with a sensitivity of (93.8%), specificity (75%) and accuracy (91.7%) compared with coronary angiography. For the stenosis in right coronary artery, the left ventricular longitudinal strain had

Background: Postoperative discitis is uncommon 4%, but it is the most disabling postoperative complication after lumbar discectomy.
Objective: To assess the effectiveness of intradiscal Gentamycin in prevention of lumbar discitis post operatively.
Patients and Methods: This is a prospective study involving 320 patients, who had lumbar discectomy. 140 patients (first group) from Jan. 2012 to Jan. 2013 were not had intradiscal gentamycin injection, while 180 patients (2nd group) From Jan 2013 to Jan 2014 (2nd group) had intradiscal injection of 80mg Gentamycin at the end of surgery and before closing up. Follow up was done 10 days to 6weeks after surgery by W.B.C count, ESR, C-reactive protein and clinical assessment.
Results: The

The research is exposed to the concept of rough discourse in contemporary theater with a critical reading that takes the genealogical work as a starting point in deconstructing the references of rough discourse and pursuing its paths in the civilization and cultural framework and how it identifies aesthetically within the theatrical field and the extents of its procedural treatments in order to reveal it and clarify its limits and representations, as the research included the first chapter. (methodological framework), the second chapter (theoretical framework), which included two sections, the first took place under the title (rough dramatization), while the second topic took place under the title (rough drama), and the second chapter re

     The superconductor compound (YBa2Cu2.8Zn0.2O7+δ) is prepared by solid state reaction (SSR), Sol-gel (SG) and laser Pulse deposition (PLD) methods. We used the X-ray diffraction technique, which shows an orthorhombic crystalline system for all the samples, and increase in the high-phase (Y-123) and decrease in low-phase and vary in proportion according to the method of preparation with the emergence of some impurities. The behavior of the samples in terms of electrical resistance and critical temperature was investigated all samples showed superconducting behavior. The properties of the dielectric (real dielectric constant, imaginary dielectric constant, loss tangent, alternating electrical conductivity) were s

Objective To detect the changes in serum Lipids among Iraqi patients with active Rheumatoid Arthritis (RA) and the effects of drug therapy.
Patients and methods Fifty Iraqi patients with untreated active Rheumatoid Arthritis and 50 matched healthy control were studied with concentration on estimation of fasting serum Lipid profile which is repeated after 3month treatment with different disease modifying anti Rheumatic drugs (DMARDs) regimens.
Results Fifty Iraqi patients were included in this prospective study 47 females (94%) and 3 males (6%). The mean age of patients was (45±3.20).
fifty healthy individuals were included in this study as a control group 45 females (90%) and 5 males (10%) the mean age of the control group was