The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

Objectives: Assessment of glycodelin (GD) as a marker for unruptured ectopic pregnancy (EP) in the first trimester of pregnancy. Materials and Methods: This case-control study was conducted during June 2016 to May 2017 in the Obstetrics and Gynecological Department of Baghdad University at Baghdad teaching hospital/medical city complex. In this study, 100 pregnant women in their first trimester of pregnancy were included after clinical and ultrasonic findings. Results: Based on the results, GD levels in EP were significantly lower than those with normal intrauterine pregnancy (1.58 ± 1.18 vs. 30.1 ± 11.9). In addition, using receiver operator curve analysis, the cut-off GD level of 9.5 and less had acceptable validity results (100

Abstract Sweden is today one of the most active European countries in the regional and international environment despite the adoption of neutrality as a guiding principle in its foreign policy. For more than two centuries, the length of time for Swedish neutrality has made it a global standard, an agreed foreign policy at home and a political culture rooted in institutions and society. Swedish. Although discussions are still underway on Swedish security and foreign policies after the end of the Cold War, especially cooperation with NATO through the Partnership for Peaceprogram, EU accession and its impact on the principle of neutrality in foreign policy. Sweden, however, insists that it still maintains neutrality, but more adequately, in

Background: Esthetic treatment is the options of patient seeking orthodontic treatment. Therefore this study was conducted to measure the concentration of Aluminum, Nickel, Chromium and Iron ions released from combination of monocrysralline brackets with different arch wires immersed in artificial saliva at different duration, to evaluate the corrosion point on different parts of the orthodontic appliances before and after immersion in artificial saliva, and to evaluate the corrosion potential of each group of the orthodontic appliances. Material and methods: Eighty orthodontic sets prepared. Each set represents half fixed orthodontic appliance, from the central incisor to the first molar, for the maxillary arch, each set consisted of molar

The aim of this study is to highlight this species of gastropoda Cochlicellabarbara( Linnaeus, 1758), which is recorded for the first time in Iraq, which is an exotic animal in this country. It is a terrestrial Molluscan, the study for three months (February, March and April) 2017. In garden houses in Baghdad Al-Karkh, we studied the development stages from the egg to the adult, they lay a hundred of eggs in about (15-20) eggs in each gelatinous sac, the shell with 7 whorls and about 10 mm in length.

Objective(s) : This study aimed at evaluating the seroprevalence of anti -HCV and studying the
correlation between hemophilia and risk factors for acquiring HCV such as age , marital status &
occupation among hemophilic patients .
Methodology : 210 hemophilic patients in children welfare teaching hospital/medical city/Baghdad–Iraq
(hemophilia center) were investigated using prepared questionnaire and tested for HCV infection, those
were measuring patient’s age, hemophilia types and severity, marital status, residency and history of
previous HCV infection .
Results : Most hemophilic patients were hemophilia A at severe , hemophilia was at age group 20 – 29
years , the majority of patients were unmarried a

Background: The physiologic, biochemical and anatomic changes that occur during pregnancy are extensive and may be systemic or local. However, most of these changes return to pre pregnancy status six weeks postpartum. The aim of the study was to investigate the effect of dental caries among preterm postpartum women and it's relation to baby birth weight and salivary interleukin-6 (IL-6). Materials and methods: 66 postpartum women were examined, 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). Dental caries was recorded using, decayed, missing and filled surfaces index, also assess the decayed lesion by severity. Salivary samples were taken from all subjects to estimate salivary IL-6 levels. Babie

The study aimed to purification of acid phosphatase (ACP) from sera of obesetype 2 diabetes mellitus patients, this study included from thirty T2DM patients and thirty control, purification process was done with several steps included precipitation with inorganic salt (NH4 ) 2SO4 30%-80%, dialysis, ion exchange chromatography by DEAE sepharose anion column and size exclusion chromatography by Sepharose 6B.ACP, BMI, FBS, HbA1c, Lipid profile, Urea, Creatinie, Insuline, Homa-IR were determined. Results showed the precipitate and concentrated protein appeared four peaks in ion exchange column. ACP located in the first and second peak with purification fold (21.1), (37.2) yield of enzyme and specific activity (173.3) IU/ml, which obtained a si