Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou

Background: lip lengthening procedure is one of the surgical options for the correction of gummy smile in patients with short upper lip. Methods: A comparative clinical study was conducted on 15 patients requiring lip lengthening procedure for the esthetic correction of excessive gingival exposure with gummy smile. Scalpel was used in seven patients and diode laser in the remaining eight patients. Under infiltration anesthesia, about one cm strip of mucosa was excised at the vestibular depth and the mucosa of the lip was sutured to the alveolar mucosa. Results: The diode laser group demonstrated less postoperative pain and swelling. Regarding postoperative ecchymosis, three patients in the scalpel group developed ecchymosis and no cases

Background: The aims of this study were to evaluate the effect of implant site preparation in low-density bone using osseodensification method in terms of implant stability changes during the osseous healing period and peri-implant bone density using CBCT. Material and methods: This prospective observational clinical study included 24 patients who received 46 dental implants that were installed in low-density bone using the osseodensification method. CBCT was used to measure the bone density pre- and postoperatively and implant stability was measured using Periotest® immediately after implant insertion and then after 6 weeks and 12 weeks postoperatively. The data were analyzed using paired t-test and the probability value <0.05 was conside

The current investigation aimed to test the alterations of the levels of obestatin hormone, lipid profile and cardiac function markers in relation to hyperglycemia in patients with non-insulin diabetes mellitus. The study included 118 diabetic subjects (56 males, 62 females) and 60 healthy non-diabetic subjects (30 males, 30 females). Diabetic and healthy subjects were age-matched. Serum levels of obestatin, lipid profile markers including total cholesterol (STC), triglycerides (STG), low and high density lipoproteins (LDL-C and HDL-C), as well as cardiac function markers including, creatine kinase and lactate dehydrogenase enzymes were determined in all subjects. The findings revealed a remarkable decrease in the level of serum obestati

The present study aims to evaluate levels of calcium regulating hormones and some biochemical parameters in a sample of growth hormone (GH) deficient patients. Seventy five GH deficient patients and twenty healthy subjects used as a control group have been involved in this study during their attendance at the National Diabetic Centerfor Treatment and Research /Al-Mustansiriya University. The studied subjects were in an age range of 3-15 years. Blood samples were collected from the studied subjects to determine levels of basal GH,GH2. and GH3 after 60 mins. and 90mins. of provocation with clonidine. The study also included the measurement of the levels of insulin like growth factor (IGF-1); calcium regulating hormones [parathyroid hormone

     Three sites, selected on the Great Garraf Drain Channel (GGDC) demonstrated the first ever study dealing with rotifers biodiversity features from August 2019 till July 2020. Seventy-two taxonomic units were identified. The high densities of rotifera ranged from 733.32 - 32300 Ind./m³. Brachionus urceolaris, Keratella quadrata (long spin), Keratella quadrata (short spin) and Syncheta obloga were the most common relative abundance recorded in the index. In contrast the results of the constant index showed that there were nine constant taxonomic units. The species richness index was recorded from 1.489- 6.900. Jaccard presence similarity index revealed a strong link between stations 2

The environmental impact was illustrated by rockslide and erosion on the Duhok Dam and its reservoir. The evaluation of the geotechnical characteristics of the Gercus Formation was conducted. The research plan was divided into three phases, field, laboratory, and office works. The fieldwork included studying all the geological phenomena of the region related to the environmental impact. The laboratory work focused on studying the geotechnical properties of the various rock samples taken from the Gercus Formation. Rocklab program was used to define the geotechnical properties of a rock mass. The results indicated the weak resistance of the Gercus Formation rocks to weathering and erosion processes, as well as their weak resistance to slid

Abstract: Despite the distinct features of the continuous wave (CW) Terahertz (THz) emitter using photomixing technique, it suffers from the relatively low radiation output power. Therefore, one of effective ways to improve the photomixer emitter performance was using nanodimensions electrodes inside the optical active region of the device. Due to the nanodimension sizes and good electrical conductivity of silver nanowires (Ag-NWs), they have been exploited as THz emitter electrodes. The excited surface plasmon polariton waves (SPPs) on the surface of nanowire enhances the incident excitation signal. Therefore, the photomixer based Ag-NW compared to conventional one significantly exhibits higher THz output signal. In thi