Abstract

    This research  aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies,  regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This

   Petrophysical characterization is the most important stage in reservoir management. The main purpose of this study is to evaluate reservoir properties and lithological identification of Nahr Umar Formation in Nasiriya oil field. The available well logs are (sonic, density, neutron, gamma-ray, SP, and resistivity logs). The petrophysical parameters such as the volume of clay, porosity, permeability, water saturation, were computed and interpreted using IP4.4 software. The lithology prediction of Nahr Umar formation was carried out by sonic -density cross plot technique. Nahr Umar Formation was divided into five units based on well logs interpretation and petrophysical Analysis: Nu-1 to Nu-5. The formation lithology is mainly

Oral carcinoma is the 6th most common cancer in the world. MicroRNAs are small non-coding single stranded RNAs. They have been shown to be capable of altering mRNA expression; thus some are oncogenic or tumor suppressive in nature. The salivary microRNA-31 has been proposed as a sensitive marker for oral malignancy since it was abundant in saliva more than in plasma. A total of 55 whole saliva samples were collected from 35 cases diagnosed with OC their ages and gender matched with 20 healthy subjects. TaqManq RT-PCR was performed for RNA samples. Mean age was 52.23+13.73 years in cases (range:17-70 years) with male predominance represented 69%. Risk of smoking and alcoholism was highly significant. The median fold change of miR-31 was sign

The cities are not yet a temporal status in the process of the human and civilization development. The cities consider as a life pattern, this mean that people cannot live without cities, which surround us. Several phenomena like globalization, revolution of information, technical development, increased of consumption, do not confirmed without the living in cities. The urbanization – in its simple meaning – means transferring from rural community to city community. In other word, it means that socioeconomic changes happened subject to the patterns and conditions of the urban life. Each government depend a certain policy, this policy contains set of plans and programs, that targeting to affect the population factors and the st

This study investigates the role of Enterprise Resources Planning (ERP) systems in improving human resources management (HRM) processes. The rapid environmental changes led to increased demand on the ERP systems, which have changed the manual effort to technology-based processes, providing solutions focusing on the integration of all departments to achieve goals for the entire organization. HRM processes are mainly made up of two classes: strategic and operational HRM. An ERP system works to integrate both of them, making HRM processes more efficient, effective and feasible to provide support to the organization as a whole (inside and outside). In this article, a modest framework is proposed to describe HRM process integrity in relation to

   The species Bostrichus capucinus  (L.) (Coleoptera:Bostrichidae) was reported as a new record for Iraq. Diagnostic characters and some information are given .

KE Sharquie, AA Noaimi, AA Al-Jobori, Journal of Cosmetics, Dermatological Sciences and Applications, 2012 - Cited by 1

Background: Obesity is an increasing health problem in developed countries and has grown into a major global epidemic. Recent studies suggested colonization of the stomach by Hpylori might affect gastric expression of appetite- and satiety-related hormone and patients cured of H pylori infection gained weight. Obesity and Helicobacter pylori (H. pylori) are important because of the problems they lead and their frequency of occurrence.

Objectives: To find out the prevalence of H. pylori infection in obese.

Type of the study:A cross-sectional study

Methods: A total of 32 obese female admitted to the study. Body mass indices (BMI) of all subjects wer

Heat is one of the most energy forms emitted to atmosphere by industrial processes. Water is considered to be the best material to reduce heat energy since its available in nature in abundance and has the ability to absorb heat efficiently. Cooling towers are ideal alternatives to re-cool hot water instead of throwing it especially in places that lack natural water resources or when there are environmental precautions because water with high temperature would be harmful to the ecosystem when it recycled to natural resources such as rivers and lakes. Also, cooling towers considered economically feasible when using west water. This paper interests with hydraulic characteristics of a counter flow wet cooling tower which was investigated experi