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

Summarized the idea of research is marked by "changes in the process of mass communication by using the international network of information" by specifying what data networking and mass communication is the transformation processes in the mass communication network where research aims to:1. Diagnostic data and transformations in the process of mass communication network.2. Provide a contact form commensurate with the characteristic mass of the International Network of electronic information, and research found to provide a communicative model called the (human contact network). In short (HCN) Humanity Communication Net also reached conclusions concerning the search process and communicative transformations and changes that have taken pla

Incremental sheet metal forming is a modern technique of sheet metal forming in which a uniform sheet is locally deformed during the progressive action of a forming tool. The tool movement is governed by a CNC milling machine. The tool locally deforms by this way the sheet with pure deformation stretching. In SPIF process, the research is concentrate on the development of predict models for estimate the product quality. Using simulated annealing algorithm (SAA), Surface quality in SPIF has been modeled. In the development of this predictive model, spindle speed, feed rate and step depth have been considered as model parameters. Maximum peak height (Rz) and Arithmetic mean surface roughness (Ra) are used as response parameter to assess th

In present study the effect of soil extracts of different types of soil on ability of two clinical isolates, Pseudomonas aeruginosa and Staphylococcus aureus to form biofilm. The extract of soil was done by using sterile phosphate buffer saline and analyzed by Fourier Transform Infrared Spectroscopic (FTIR). Spectrophotometric method was used to check ability of the studied isolated bacteria to form biofilm on polystyrene microtiter plates. The data of FTIR showed very little difference was observed among extracts of three types of soil (soil contaminated with hydrocarbons; garden soil collected from gardens of al-jadrea, Baghdad and containers soil), but the highest difference was observed in the extract obtained from peat moss clay soil.

Rheumatoid arthritis (RA) is a common inflammatory disease that associated with increased morbidity and mortality due to accelerated atherosclerosis. Rosuvastatin is a unique hydroxy methyl glutaryl Co A (HMGCoA) reductase inhibitor that has anti inflammatory effects.

The aim of this study was to evaluate the effect of rosuvastatin as adjuvant therapy to methotrexate (MTX) on lipid profile and its possible cardioprotective effect in RA patients. A double blinded placebo controlled clinical trial with 8 weeks follow up periods at which 40 patients with active RA using MTX were randomized into 2 groups to receive either rosuvastatin 10mg or placebo as adjuvant therapy to MTX. In addition to twenty healthy subjects as control group.

English

Four photosensitizers were used to test inhibitory effect of Helicobacter pylori bacteria using
low power helium: neon red laser radiation. Biopsies were collected from 176 patients and H. pylori were
isolated, identified and bacterial suspension was prepared. Samples of this suspension were mixed with
various low concentrations of the test sensitizer. The mixture samples were exposed to different laser
radiation doses. The samples were then inoculated and the inhibition zones were studied and compared
with their analogues of control samples. The most effective sensitizer with optimum concentration and
irradiation dose was determined. Statistical analysis of results was performed. The sensitizers' toluidine
blue and

oday deep ocean life has not been discovered by humans including many secret world things to be explored. The researcher has focused on underwater optical wireless communications using various kinds of complex digital Signal processing most of them used in air and starting applied in underwater communication. The Internet of Things (IoT) uses underwater called Internet of Underwater Things (IoUT) applications to explore the underwater world with other devices. However, the difference in concentration between air and water surfaces is not easy making wireless communication more complicated. Visible light passes the water's surface with scattering and distortion inside the water and each color of light has different attenuation the blue laser

This paper reports on the laser emission properties of the BBQ dye in poly (methyl meth-acrylate)(PMMA). This host material combines the advantages of an organic environment for dye with the thermoptical mechanical properties of an organic dye. A BBQ dye solid solution in PMMA polymer. A nitrogen laser in untuned laser cavity has pumped thin films. We developed the concentration and the thickness to get high efficiency. The laser efficiency had been increased from 7% at thickness 1.5 m to 16.5% at thickness 3.5m, and from 1% to 10% when concentration increased from 1x10-5M to 1x10-3 M

Abstract: Under high-excitation irradiance conditions to induce fluorescence, the dependence of photobleaching of Coumarin 307 (C307) and acriflavine (ACF) laser dyes in liquid and solid phases have been studied. A cw LD laser source of 1 mW and 407 nm wavelength was used as an exciting source. For one hour exposure time, it was found that the solid dye samples suffer photobleaching more than the liquid dye samples. This is because in liquid solutions the dye molecules can circulate during the irradiation, while the photobleaching is a serious problem when the dye is incorporated into solid matrix and cannot circulate.