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

Cytokines are signaling molecules between inflammatory cells that play a significant role in the pathogenesis of a disease. Among these cytokines are interleukins (ILs) 17A and 33, and accordingly, the current case-control study sought to investigate the role of each of the two cytokines in the risk of developing multiple sclerosis (MS). Sixty-eight relapsing-remitting MS (RRMS) Iraqi patients and twenty healthy individuals (control group) were enrolled. Enzyme linked immunosorbent assay (ELISA) kits were used to determine serum levels of IL-17A and IL-33. Results revealed that IL-17A and IL-33 levels were significantly higher in MS patients than in controls (14.1 ± 4.5 vs. 7.5 ± 3.8 pg/mL; p < 0.001 and 65.3 ± 16

Background: lip lengthening procedure is one of the surgical options for the correction of gummy smile in patients with short upper lip. Methods: A comparative clinical study was conducted on 15 patients requiring lip lengthening procedure for the esthetic correction of excessive gingival exposure with gummy smile. Scalpel was used in seven patients and diode laser in the remaining eight patients. Under infiltration anesthesia, about one cm strip of mucosa was excised at the vestibular depth and the mucosa of the lip was sutured to the alveolar mucosa. Results: The diode laser group demonstrated less postoperative pain and swelling. Regarding postoperative ecchymosis, three patients in the scalpel group developed ecchymosis and no cases

Background: The aims of this study were to evaluate the effect of implant site preparation in low-density bone using osseodensification method in terms of implant stability changes during the osseous healing period and peri-implant bone density using CBCT. Material and methods: This prospective observational clinical study included 24 patients who received 46 dental implants that were installed in low-density bone using the osseodensification method. CBCT was used to measure the bone density pre- and postoperatively and implant stability was measured using Periotest® immediately after implant insertion and then after 6 weeks and 12 weeks postoperatively. The data were analyzed using paired t-test and the probability value <0.05 was conside

The current investigation aimed to test the alterations of the levels of obestatin hormone, lipid profile and cardiac function markers in relation to hyperglycemia in patients with non-insulin diabetes mellitus. The study included 118 diabetic subjects (56 males, 62 females) and 60 healthy non-diabetic subjects (30 males, 30 females). Diabetic and healthy subjects were age-matched. Serum levels of obestatin, lipid profile markers including total cholesterol (STC), triglycerides (STG), low and high density lipoproteins (LDL-C and HDL-C), as well as cardiac function markers including, creatine kinase and lactate dehydrogenase enzymes were determined in all subjects. The findings revealed a remarkable decrease in the level of serum obestati

     Three sites, selected on the Great Garraf Drain Channel (GGDC) demonstrated the first ever study dealing with rotifers biodiversity features from August 2019 till July 2020. Seventy-two taxonomic units were identified. The high densities of rotifera ranged from 733.32 - 32300 Ind./m³. Brachionus urceolaris, Keratella quadrata (long spin), Keratella quadrata (short spin) and Syncheta obloga were the most common relative abundance recorded in the index. In contrast the results of the constant index showed that there were nine constant taxonomic units. The species richness index was recorded from 1.489- 6.900. Jaccard presence similarity index revealed a strong link between stations 2

The environmental impact was illustrated by rockslide and erosion on the Duhok Dam and its reservoir. The evaluation of the geotechnical characteristics of the Gercus Formation was conducted. The research plan was divided into three phases, field, laboratory, and office works. The fieldwork included studying all the geological phenomena of the region related to the environmental impact. The laboratory work focused on studying the geotechnical properties of the various rock samples taken from the Gercus Formation. Rocklab program was used to define the geotechnical properties of a rock mass. The results indicated the weak resistance of the Gercus Formation rocks to weathering and erosion processes, as well as their weak resistance to slid

Abstract: Despite the distinct features of the continuous wave (CW) Terahertz (THz) emitter using photomixing technique, it suffers from the relatively low radiation output power. Therefore, one of effective ways to improve the photomixer emitter performance was using nanodimensions electrodes inside the optical active region of the device. Due to the nanodimension sizes and good electrical conductivity of silver nanowires (Ag-NWs), they have been exploited as THz emitter electrodes. The excited surface plasmon polariton waves (SPPs) on the surface of nanowire enhances the incident excitation signal. Therefore, the photomixer based Ag-NW compared to conventional one significantly exhibits higher THz output signal. In thi

The objective of this study was to investigate the morphological description and histological structure of adrenal gland in Iraqi black partridge Francolinus francolinus from Iraqi environment. Twenty adult healthy birds (male and female) were used in present study. They were measured and adrenal glands were removed, measured and fixed by 10% formalin and formalin and chromate fixative then stained with rotein histochemical stain (Harris hematoxylin and eosin stain (H&E), periodic acid Schiff (PAS), Azan and Mallory stain). The partridge had a small couple of adrenal glands of yellow colour they are located in abdominal cavity nearby the margin of superior kidney lobe. These are small, ovoid glands lying just cranial to the kidneys a

Karbala province was one of the most important areas in Iraq and considered an
economic resource of vegetation such as trees of fruits, sieve and other vegetation.
This research aimed to utilize change detection for investigating the current
vegetation cover at last three decay. The main objectives of this research are collect
a group of studied area (Karbala province) satellite images in sequence time for
the same area, these image captured by Landsat (TM 1995, ETM+ 2005 and
Landsat 8 OLI (Operational Land Imager) 2015. Preprocessing such as atmosphere
correction and rectification has been done. Mosaic model between the parts of
studied area was performing. Gap filling consider being very important step has
be