The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

The glycated haemoglobin A1c(HbA1c) and Fasting blood glucose(FBG) effect on type1 diabetic pateints as a screening tests and as a gold standard for assessing glycemic control in subjects with diabetes were studied . Ninety one blood samples were collected in a peroid between June and the end of November 2012 at AL- Kindy Diabetic Center and Central Child Hospital,48 Females and 43 Males , aging between (11 month- 18 year), are divided into three groups, newly diagnosed , ongoing and healthy control group, with duration of disease between(1 day-3months) and (from birth-8 years) for newly diag

Asthma is a chronic respiratory disorder in which immunological and structural cells play a role. The limits of conventional medicines necessitate the development of innovative therapeutic techniques for asthma. In the present study, we investigated the possible protective effect of cinnamic acid (CA) on ovalbumin-induced asthma in a mouse model. Sixty albino male mice BALB/c type weighing (20-30) grams were chosen at random and divided into five groups each one contains 12 animal: Group I: PBS/liquid paraffin control. Group II: asthma model group. Group III: cinnamic acid control group; mice received cinnamic acid (50 mg/kg) in liquid paraffin orally by gavage. Group IV: asthma model / group of (25 mg / kg) cinnamic acid; mice received

Researchers have recently increased their focus on the link between autoimmune diseases and infections. Most of the recent research indicates that silent human cytomegalovirus (HCMV), may have diverse roles in the initiation, development, and exacerbation of autoimmune diseases, such as coeliac Disease (CD) and inflammatory bowel disease. The aim of this study is to evaluate the role of HCMV infection in Iraqi patients with CD. Serum samples were obtained from 60 patients with CD, and from 60 healthy subjects. Enzyme-linked immunosorbent assay was used to determine the Anti-Transglutaminase IgG/IgA, Anti-gliadin IgA/ IgG, as well as the HCMV IgM/ IgG levels in the serum samples. Significantly higher percentage of positivity for seru

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

This research aims to study the effect of microwave furnace heat on the mechanical properties and fatigue life of aluminum alloy (AA 2024-T3). Four conditions were used inside microwave furnace (specimens subjected to heat as dry for 30 and 60min. and specimens subjected to heat as wet (water) for 30 and 60 min.), and compared all results with original alloy (AA 2024-T3). Tensile, fatigue, hardness and surface roughness tests were used in this investigation. It is found that hardness of dry conditions is higher than wet conditions and it increases with increasing of time duration inside microwave furnace for dry and wet conditions. Also, tensile strength has the same behavior of hardness, but it increases with decreasing

The nonlinear optical properties response of nematic liquid crystal (6CHBT) and the impact of doping with two kinds of nanoparticles; Fe₃O₄ magnetic nanoparticles and SbSI ferroelectric nanoparticles have been studied using the non-linear dynamic method through z-scan measurement technique. This was achieved utilizing CW He-Ne laser. The pure LC and magnetic LC nanoparticle composite samples had a maximum absorption while the ferroelectric LC nanoparticle composite had a minimum absorption of the incident light. The nonlinear refractive index was positive for the pure LC and the rod-like ferronematic LC composite samples, while it was negative for the ferroelectric LC composite. The studying of the nonlinear optical

Vitrifications process one of the important methods to immobilize nuclear waste.  In this research nuclear waste (Strontium Oxides) with molecular weight (5%) was immobilized by vitrification methods in two types of borosilicate glass (c-type) which are glass and glass-ceramics. To investigate the physical, chemical and mechanical properties of glass and glass-ceramic after immobilize nuclear waste these samples irradiated by gamma ray radiation. Co-60 was used as gamma a irradiation with dose rate 0.38 kGy/hr for different period of time. It’s found that gamma radiation affected the glass and glass-ceramic properties. From phase analysis by the x-ray diffraction for glass-ceramic samples proved that at doses 343kGy change the cry