The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Forty – two elderly hypothyroidism patients and forty – two apparently healthy as control groups , divided to (21) male (M) and (21) female (F) also (21) control male C(M) and (21) control female C(F) aged > 60 years, were tested for the presence of thyroid peroxidase autoantibody (TPo – Ab) and thyroglobulin auto antibody (Tg – Ab) , also for Se and Zn levels in their sera . The results revealed a significant increase in (TPO – Ab) and (Tg – Ab) for group (M) and (F) compared to control group , also a siginificant increase in TPo – Ab and Tg – Ab for (F) compared to (M) was found. A significant decrease in Se and Zn level for (M) and (F) compared to control group, while no significant difference between (M) and (F). In conc

In this research, we studied the multiple linear regression models for two variables in the presence of the autocorrelation problem for the error term observations and when the error is distributed with general logistic distribution. The auto regression model is involved in the studying and analyzing of the relationship between the variables, and through this relationship, the forecasting is completed with the variables as values. A simulation technique is used for comparison methods depending on the mean square error criteria in where the estimation methods that were used are (Generalized Least Squares, M Robust, and Laplace), and for different sizes of samples (20, 40, 60, 80, 100, 120). The M robust method is demonstrated the best metho

In this research, we studied the multiple linear regression models for two variables in the presence of the autocorrelation problem for the error term observations and when the error is distributed with general logistic distribution. The auto regression model is involved in the studying and analyzing of the relationship between the variables, and through this relationship, the forecasting is completed with the variables as values. A simulation technique is used for comparison methods depending

Background: With the increasing demands for adult orthodontics, a growing need arises to bond attachments to porcelain surfaces. Optimal adhesion to porcelain surface should allow orthodontic treatment without bond failure but not jeopardize porcelain integrity after debonding.The present study was carried out to compare the shear bond strength of metal bracket bonded to porcelain surface prepared by two mechanical treatments and by using different etching systems (Hydrofluoric acid 9% and acidulated phosphate fluoride 1.23%). Materials and Methods: The samples were comprised of 60 models (28mm *15mm*28mm) of metal fused to porcelain (feldspathic porcelain). They were divided as the following: group I (control): the porcelain surface left u

Type 2 diabetes mellitus (T2DM) is the most frequent endocrinal disease commonly associated with thyroid disorders .The study is conducted at the Specialized Center for Endocrinology and Diabetes in Baghdad ,during December 2014 up to October 2015.This study was done to investigate the prevalence of anti- thyroid peroxidase (Anti-TPO) antibody in patients suffered from type 2 diabetes with thyroid disorders .The study groups included a total number of 80 subjects consisting of 60 type 2 diabetic patients divided into 20 hyperthyroidism subjects (group 1) ,20 hypothyroidism subjects (group 2), 20 euthyroidism subjects (group 3) and 20 healthy controls (group 4) . The fasting blood samples were analyzed for (T3,T4,TSH) by using Vitek Immuno d

Pemphigus vulgaris is an autoimmune disease of the skin and mucous membrane. Renal transplantation is a common procedure in Iraq, and these patients required prolonged use of immunosuppressive drugs.

The load shedding  scheme has been extensively implemented as a fast solution for unbalance conditions. Therefore, it's crucial to investigate supply-demand balancing in order to protect the network from collapsing and to sustain stability as possible, however its implementation is mostly undesirable. One of the solutions to minimize the amount of load shedding is the integration renewable energy  resources, such as wind power, in the electric power generation could contribute significantly to minimizing power cuts as it is ability to positively improving the stability of the electric grid. In this paper propose a method for shedding the load base on the priority demands with incorporating the wind po

Gestational diabetes mellitus is glucose intolerance of varying degree with onset or first detection duringpregnancy,it can causelong and short term morbidities in both the mother and the child, such as shoulder dystocia,preeclampsia, and high blood pressure. The most powerful endogenous vasoconstrictor peptide, urotensin II, andits receptor are involved in the etiology of gestational diabetes mellitus.Aim of the study: The study’s goal was to see if there is a link between Urotensin II levels and insulin resistancein pregnant women with gestational diabetes.Patients and method: A case-control study that was conducted in obstetrics and gynecology department atBaghdad Teaching hospital from the first of January 2019 to the end of D