This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

Objectives: To evaluate the effect of vitamin D3 local injections on apical root resorption, alveolar bone integrity, and chair-side time following three and six months of canine retraction. Subjects and Methods: Seventeen adult patients (18-35 years old) of class I and II malocclusions were recruited, who required bilateral maxillary 1st premolars extraction before starting maxillary canines retraction. The experimental side received 25 pg dose of vitamin D3 injected locally into the distal periodontal sulcus of the canine (before force application) every three weeks, while the control side received retraction force only. Periapical radiographic evaluation was conducted after 3 and 6 months of the start of canines' retraction. Results: At

Objective: This experiment was conducted to study the effects of ionized water on certain egg quality traits and the levels of proteins and enzymes in the blood of the Japanese quail Coturnix japonica . Materials and Methods: One hundred 42-day-old quail were randomly distributed among five treatment groups with four replicates for each group. The following treatments were used: T1 (control): The birds were provided normal water, T2: The birds were provided alkaline water (pH = 8), T3: The birds were provided alkaline water (pH = 9), T4: The birds were provided acidic water (pH = 6) and T5: The birds were provided acidic water (pH = 5). A Complete Randomized Design (CRD) was used to investigate the effects of the studied treatments on diffe

  In this research study, I tried to trace the epic effect to learn how it was understood and how it was used. Following the descriptive and analytical approach in the research, the first chapter dealt with a presentation of the methodological framework of the problem, the goal, the limits of the research, the importance and the need for it and the definition of terms, as well as the theoretical framework which consisted of two topics, including the impact of the epic theater on the world theater and the second the effect of the epic theater on the Arab theater, This came by tracing the epic impact on the world stage of the Greeks, the Middle Ages, the Renaissance, and the Arab theater of the twentieth century.
As for the second

Background: Polymorphisms in the TNF-α gene affect the development and progression of rheumatoid arthritis. Objective: To investigate the associations between (-806 T/C) and (-857 T/C) SNPs with rheumatoid arthritis severity and susceptibility in a sample of Iraqi patients. Methods: A case-control study was conducted in Baghdad, Iraq. Twenty healthy controls and 63 patients confirmed to be newly diagnosed with rheumatoid arthritis were included. Those are divided into two groups (patients and controls), and the patients were further subdivided into severe and mild-moderate groups. Samples from those participants were analyzed for clinical and inflammatory parameter measurements. Genotyping by the Sanger method was performed to stu

Background: Recently, Poly propylene fibers with and without plasma treatment have been used to reinforce heat cure denture base acrylic but, so far some of properties like tensile strength , wettability and wear resistance not evaluated yet, the aim of the study is to clarify the influence of incorporation of treated and untreated fibers on these properties. Materials and methods: Twenty one specimens were fabricated for every tested property(tensile strength, wear resistance and wettability) that classified into three groups(control, untreated poly propylene fibers reinforced specimens and Oxygen plasma treated group)and for each test sevens amples were used(n=7). Tensile strength was tested using Instron universal testing machine, wear

Background: Thermocycling simulates the temperature dynamics in the oral environment. This in vitro study done to measure and compare the effect of thermocycling on the shear bond strength of stainless steel and sapphire brackets bonded to human enamel teeth using light cured orthodontic adhesive and debonded at various time, and to measure adhesive remnant index after debonding. Materials and Methods: one-hundred-twenty extracted upper first premolars for orthodontic reason were used in this study; depending on weather thermocycled or not, the sample was divided into two main groups, then within each group 30 teeth were used for stainless-steel brackets (Bionic®) and for sapphire brackets (Pure®). Both groups were subdivided into three

The researchers have recently noticed the interest in the problem of overweight and how to find solutions to it until it is now at the forefront in terms of innovating various and different methods and treatment methods, and the interest in developing health fitness is one of the most important requirements of physical activity for the trainees, which led to the multiplicity of sports activities that promote the health aspect For the individual, in addition to the aesthetic aspect, the problem lies in not adopting training programs according to codified scientific foundations aiming, in addition to reducing weight, to raise the general health level of the trainee participating in fitness institutes, as the trainers do not follow the

AbstractThe research aims to identify the impact of the different methods in calculating the Items sensitivity coefficient on the standard characteristics of the Criterion-Referenced test in the measurement and evaluation material. The research sample consisted of (35) male and female students, who were chosen by the intentional method. The researcher prepared learning-teaching program in constructing the content of the measurement and evaluation material for non-specialized departments, prepared an achievement test in its equivalent forms, identified the results of agreement between the methods used in analyzing the items of the criterion-referenced test, and compared the standard characteristics of the achievement test, both according to