The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

Background: The aim of this study was to evaluate the expression of fibroblast growth factor-2 and Heparanase in salivary pleomorphic adenoma, and to correlate the two studied markers with each other and with clinicopathological parameters including: age, sex, tumor site and histopathological presentation. Methods: Sections of twenty five formalin-fixed paraffin embedded tissue blocks specimens of salivary pleomorphic adenoma were immunostained using monoclonal antibodies (Fibroblast growth factor-2 and Heparanase) to assess their expression in this tumor. Results: The expression of fibroblast growth factor-2 and Heparanase were positive in all pleomorphic adenoma cases (100%). The positive expression of fibroblast growth factor-2 was signi

         Fibromyalgia (FM) is a common, debilitating, and chronic pain syndrome. The women are more likely to have more tender points on examination than are their male counterparts. Iraqi study showed that FM occur in 1.5% among adolescents of Iraqi population. In compare to normal healthy women, present study was revealed that Iraqi women with FM have significant elevation of calcium (p = 0.003) with significant reduction of magnesium (p = 0.001), whereas the inorganic phosphorous was not differs (p = 0.31). In conclusion, magnesium and calcium would play a crucial role in etiopathogenesis of fibromyalgia.

Key words: calcium, magnesium, phosphorous, Fibromyalgia.

Background : The hepatopulmonary syndrome (HPS) is defined as the triad of liver disease, arterial deoxygenation, and pulmonary vascular dilatation. The reported prevalence of HPS in cirrhotic patients varies between 5% -17.5%.Objective : To estimate the prevalence of hepatopulmonary syndrome among patients with chronic liver disease and portal hypertension and to study the correlation between HPS and the severity of liver disease.Patients and methods : Thirty patients were studied for the presence of HPS using transthoracic contrast echocardiography for detection of pulmonary vasodilatation. Arterial oxygen saturation (SaO2) was determined in erect and supine position using a pulse oximeter , (SaO2 ≤ 92 % in supine position and/or a d

Background: It was stated in scientific literatures that the entire craniofacial complex is influenced by the growth of the cranial base structures. Nevertheless, many times this is not the case, and this point is subject to great controversy so the aim of this study is to evaluate the possible differences in cranial base shape and flexure between different skeletal classes for both genders and to investigate any possible correlation between cranial base variables and other skeletal base variables. Materials and Methods: The sample include 75 lateral cephalometric radiographs of Iraqi adults aged between 18-25 years (39 males, 36 females), collected from patients and undergraduate students in the orthodontic department of College of Dentist

The enrollment of students in the university represents a new stage in their life that differ from the previous educational stages that student has previously established. It should be noted that students with special needs at the University of Baghdad are not large numbers. It appears that these students have an excel role in their colleges most often, That is, the handicap was not a barrier to their scientific progress, but rather an incentive for them to excel. The most important conclusion reached by the researcher is that the University of Baghdad had no role in caring for people with special needs and caring for them financially, socially, psychologically, healthily and economically, they need to pay attention to them and take care

Background: Preeclampsia (PE) is a major cause of maternal morbidity and mortality, complicating 3-14% of all pregnancies. Although the etiology remains unknown, placental hypoperfusion and diffuse endothelial cell injury are considered to be the central pathological process; many endocrinological changes have been linked to the etiology of preeclampsia including parathyroid hormone and calcium level. Objective: to compare serum parathyroid hormone and total serum calcium levels in mild and severe preeclampsia versus normal pregnancy. Patients and methods: Serum parathyroid hormone (PTH) level and total serum calcium level were measured in thirty normotensive pregnant women and thirty women with mild preeclampsia and thi

Nanocrystalline TiO 2 and CuO doped TiO 2 thin films were successfully deposited on suitably cleaned glass substrate at constant room temperature and different concentrations of CuO (0.05,0.1,0.15,0.2) wt% using pulse laser deposition(PLD) technique at a constant deposition parameter such as : (pulse Nd:YAG laser with λ=1064 nm, constant energy 800 mJ, with repetition rate 6 Hz and No. of pulse (500). The films were annealed at different annealing temperatures 423K and 523 K. The effect of annealing on the morphological and electrical properties was studied. Surface morphology of the thin films has been studied by using atomic force microscopes which showed that the films have good crystalline and homogeneous surface. The Root M

          Five sites were chosen to the north of Babil Governorate in   order to identify the limnological features and the impact of the Hindiya Dam during 2019. Site2 was located near the dam to reflect the ecological features of this site, whereas other sites, S1 was located at the upstream of the dam as a control site. Moreover, the two other sites S3 and S4 were located down the dam. The results of  the  study  showed  a  close  correlation  between air and water temperature at all sites. Also there were significant differences in average of thirteen out of eighteen water parameters.Water temperature, total alkalinity, bicarbonate, DO, POS, TH and Mg⁺²  ions  decreased from 22.76˚C, 203.33 mg/L,