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

    An investigation was provided in this work for the host range of brown soft scale Coccus hesperidum Linnaeus in Baghdad Province.  Five plant species were found infected by this insect, three of these species, Citrusaurantium L. (Rutaceae); Nerium oleander L. (Apocynaceae); Ficuscarica L. (Moraceae) reported earlier, and the remaining two, Dahlia pinnata Cav. (Asteraceae) and Myrtuscommunis L. (Myrtaceae) are recordedhere for the first time as host plants for this pest.

The present study deals with the effect of self -observation on EFL University students` achievement in conversation classes. The process of self-observation helps the teacher to understand one’s own actions and the reactions in the process of teaching. The sample of this study is EFL students in the third stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (84) students distributed on experimental group(A) includes (42) students, and (42) students as control group(B). In order to achieve the aim of the study ,and to gain a closer idea about the impact of reflective teaching technique(self-observation) on the students achievement in conversation classes, a chec

The study seeks the relationship between the mathematical-procedural Knowledge and the logical-mathematical intelligence among students at the third stage in mathematics department. To this end, three questions were arisen: what is the level of mathematical-procedural Knowledge among the third stage students in mathematics department regarding their gender? Do male or female students have more logical-mathematical intelligence and are there significant differences base on their gender? What kind of correlation is between the level of mathematical-procedural Knowledge and the logical-mathematical intelligence of male and female students in the third stage in the mathematics department? A sample of (75) male and female students at the thir

In May 20th. 1985 two species of aphids were found on the roots of Vicia faba L. in Hammam region 30 Kilometer south of Mosul. Samples of these aphids were sent to the Commonwealth Institute of Entomology, London. ( No. 17002/9804 Asia ) and identified as being Smynthurodes betas westwood and Dysaphis crataegi (Kaltenbach) (APhididae : Homoptera). The first species was dominant. The latter species was also noticed on the roots of the common bishop's weed (Ammi majus L.) and on the wide carrot (Daucus carrota L.) of the family Umbelliferae (Bodenheimer & Swirski, 1957).

Background: Parkinson's disease (PD) is a neurodegenerative aging disease, with idiopathic PD being most common. Gastrointestinal tract disorders (GITD) and microbiota changes may trigger idiopathic PD. Neurotoxins from microbiota can travel from the gut to the brain via the brain-gut axis (BGA), leading to α-syn protein misfolding and dopaminergic neuron death. Methods: The aim of the current study was to investigate the link between PD and GITD by measuring several biochemical and immunological markers in 142 patients. The biochemical markers measured were vitamins B6, B12, and D, calcium, serotonin, ghrelin, dopamine, and α-syn protein. The immunological markers included transforming growth factor-beta (TGF-β), tu

Carbonate reservoirs are an essential source of hydrocarbons worldwide, and their petrophysical properties play a crucial role in hydrocarbon production. Carbonate reservoirs' most critical petrophysical properties are porosity, permeability, and water saturation. A tight reservoir refers to a reservoir with low porosity and permeability, which means it is difficult for fluids to move from one side to another. This study's primary goal is to evaluate reservoir properties and lithological identification of the SADI Formation in the Halfaya oil field. It is considered one of Iraq's most significant oilfields, 35 km south of Amarah. The Sadi formation consists of four units: A, B1, B2, and B3. Sadi A was excluded as it was not filled with h

Background: Chronic kidney disease (CKD) is one of the significant public health problems that is characterized by structural and functional changes due to various causes. Periodontal disease has risen as a nontraditional risk factor for CKD since it is considered a source of inflammatory products in systemic disease.

Objective: The objective of the study was to investigate the association between serum and salivary levels of neutrophil gelatinase‐associated lipocalin (NGAL) and the periodontal health status of patients with CKD.