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: Diabetes and periodontitis are considered as chronic diseases with a bidirectional relationship between them. This study aimed to determine and compare the severity of periodontal health status and salivary parameters in diabetic and non-diabetic patients with chronic periodontitis. Materials and Methods: Seventy participants were enrolled in this study. The subjects were divided into three groups: Group I: 25 patients had type 2 diabetes mellitus with chronic periodontitis, Group 2: 25 patients had chronic periodontitis and with no history of any systemic diseases, Group 3: 20 subjects had healthy periodontium and were systemically healthy. Unstimulated whole saliva was collected for measurement of salivary flow rate and pH.

By measuring Adropin, fasting blood glucose (FBG), cholesterol, high-density lipoprotein (HDL), triglycerides (TG), low-density lipoprotein (LDL), and very low-density lipoprotein (VLDL) in the sera of Iraqi patients with MetS and type 2 diabetes mellitus (T2DM), the current study was designed to compare some crucial markers in metabolic syndrome (MetS) sera and diabetic patients (T2DM) with control. Twenty female subjects were divided into three groups: group I=40 with MetS and group II=40 with T2DM, and 40 healthy subjects were employed as a control group. Compared to the control group, Adropin levels in the Mets group and T2DM group decreased significantly (p < 0.05). In contrast, none of the patient groups (MetS and T2DM)

   This study was done in Baghdad teaching Hospital by using developed instrument type GIOHO and included a number of patients with compressed breast thickness (7,8,9,10)cm .

          The relationship between radiation dose and breast thickness was linear.  All results were compared with the international standered values that measured by the International Nuctear Agency and Europeon sources ,it was found that it is in consistance or has a little difference .

         The study showed that the mean absorbed dose may be determined by using TLD measurement below 10 mGy and the glandular dose was (1.45 mGy) and this can not b

Objective: this search aims to test the correlation between job complexity and psychological detachment then stats how the burnout can affect in this relationship and dose the burnout can contribute in development of this relationship.   Theoretical framework: the research adopted some questions like how can psychological detachment can make the employee keeping away from work and isolates himself from work environment and how can the job complexity enhance this behavior for employee ,and how can the burnout increase the correlation between job complexity and psychological detachment ?, then trying to extraction some of recommendations may contributes in enhancing practicing and adopting these three variables (job complexity, psych

Over the last few years the role of microorganisms in the pathogenesis of atherosclerosis has been widely discussed.  Advance in basic science have established a fundamental role for inflammation immediating all stages of cardiovascular diseases. Chlamydia pneumoniae activates immune cells to produce cytokines such us TNF-α that are important contributor to atherosclerosis. All blood samples were assayed for molecular detection of Chlamydia pneumoniae by using conventional polymerase chain reaction (PCR) relying on16SrRNAand the level of serum TNF-α measured by enzyme linked immunosorbent assay (ELISA).Seventy patients who suffering from CVD (angina, myocardial Infarction and atherosclerosis) aged between 33-86 y

The problem of the current research addressed the close link between the psychological stress and social isolation as behavior and experience, as well as, the stress of the displaced pupils by the sense of alienation and isolation from the society to which they had moved. It reflects a sense of mystery to the displaced pupils about their lives in the present and future. Therefore, the current research aims to identify the psychological presence and the level of social isolation among secondary school displaced pupils and identify whether there were statistically significant differences in the variables between the displaced pupils (males-females). Moreover, it attempts to identify the relationship between psychological stress and social

The placenta is an organ between the mother and fetus necessary for fetal growth and development. Gestational diabetes mellitus (DM) is the most frequent metabolic condition detected during pregnancy. It is characterized as hyperglycemia of various severity with onset or first detection during pregnancy that does not clearly describe any form of preexisting diabetes. Urotensin II (UII), a pluripotent vasoactive peptide, is important in developing insulin resistance. This study aimed to determine the level of Urotensin II(UII) in placenta and in the serum of diabetic and nondiabetic women. Methods The blood and placenta tissue collected from 50 ladies had been enrolled in this research ( 25 females with uncomplicated), (25 women with gestati

Type 1 diabetes mellitus (T1DM) is an autoimmune disease frequently associated with autoimmune thyroid disease (AITD). The study is conducted at the Specialized Center for Endocrinology and Diabetes-Baghdad at Al-karkh side, during December 2013 up to April 2014. In this study, we investigate the prevalence of anti-thyroid peroxidase (anti-TPO) antibody in(80) type1 diabetic patients with (AITD) and (30) healthy controls .Blood samples are taken for investigation of thyroid tests by using Vitek Immunodiagnstic Assay System (VIDAS).Enzeme Linked Immunosorbent Assay (ELISA) is used to detect anti-thyroid antibody(anti-TPO). The results show that age, gender and BMI (body mass index) are similar in both groups, p>0.05. Among 80 type1 diabetic

Background: Bone mineral density (BMD) has been assessed using Dual-Energy X-ray absorptiometry (DEXA). This procedure is considered to be of vital importance in assessing the general condition of individuals concerning their skeletal mineralization. BMD is measured according to the results of the DEXA examination of the vertebral column and pelvis. Although diabetes mellitus (D.M.)is known to affect BMD, the information regarding this relationship is not currently particularly clear. Objective: This study concentrates on the point that the assessment of BMD for the vertebral column is insuffi-cient to give a realistic and correct picture of the mineralization of the remaining part of the skeleton. Besides, this study elicited a gen