The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Colorectal cancer CRC is the third most commonly diagnosed cancer in males and the second in female, so it is a common and life-threatening disease serum of 48 males and 40 females suffering from CRC disease as group one (G1) without taking a chemotherapy dose, the same patients group tow (G2) after taking the first chemotherapy dose, while group three (G3) whose patients in (G1) and (G2) after second taking a chemotherapy dose. and group four (G4) consist of (30 males and 30 females) healthy Iraqi control. Results showed a significant increase in IL-17, IL-17RA and CEA in G1, while there was a significant decrease in vitamin D concentration in G1 than other groups, also there was positive (+ ve) significant correlation between IL-17 and CE

يهدف البحث الى صياغة استراتيجية اعلامية لمواجهة اعلام التنظيمات الارهابية

Abstract: Iatrogenic furcal root perforations are serious complications during dental treatment. This study was aimed to compare the sealing ability of new bioceramic root repair material TotalFill® with the other perforation repair materials (GIC, MTA and Biodentine) using a dye- extraction method.Materials and Methods: Forty extracted, human mandibular molars with non-fused well developed root were collected. Artificial perforations were made from the external surface of the teeth. Then the teeth were randomly divided into 4 experimental groups (n= 10) according to the type of repair material used in this study; Medifil glass ionomercement, TotalFill® bioceramic root repair material, BiodentineTM and MTA Plus. The specimens were then im

This paper presents the results of investigating the vibrational characteristics of oblate dish with and without framed structure . A finite element method, was applied to the dynamic analysis of oblate spheroidal shell. Different types of elements were considered in one dimension and two dimensions. It was found that the natural frequencies of oblate shells had two types of behavior against increasing the shell thickness and eccentricity, which are the membrane mode and bending mode –Since – the membrane modes natural frequencies tend to increase with the increasing the eccentricity of oblate, while the bending modes natural frequencies decrease with the increasing the eccentricity till reach the optimum eccentricity.

Gelatin a promising biomaterial which is useful and interesting natural polymer which offer possibilities of chemical modification through grafted copolymerization with an saturated acid anhydride such as methyl nadic anhydride formatted gelatin –g- methyl nadic anhydride copolymer (A1), then modified to its corresponding polymer (A2) by substituted salbutamol as useful derivative as biomaterial .the prepared drug biopolymer was characterization by FTIR spectroscopy and thermal analysis was studied controlled drug release was measured in different buffer solution at 37C0 .

The quote of a Canadian communication scientist (Marshall McLuhan) (“The world has become an electronic village”) has become an archaic information compared to the great and rapid development of communication in the last two decades of the 20th century and what will happen later in the 21st century, to the extent that the world is called, thanks to the internet, a “Small screen” and this fact is a sign of the great progress that has been made in this field. As for the other statement of the Canadian communication scientist mentioned before “the medium itself, is the message”, it has been renewed and developed in its meaning and it’s purpose. Each new technical development in the means of communication necessarily means a me

Background:: Infertility is a very common condition affecting approximately 13-14% of couples in the reproductive age. In general population; about 85% of couples have achieved conception within a year. Intrauterine insemination is one of the procedure which have a role in the treatment of infertile couple.Objectives:is to confirm that the use of ovulation induction in the course of intrauterine insemination elevates the pregnancy success rate.Method:This study had been conducted between December 2013 till December 2014 in AL-Elwiyah maternity hospital and AL-Samaraii hospital / Baghdad.On history and clinical examination; the chosen couple had the following criteria; primary infertility for more than one year, no previous IUI trials, hu