The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

Background: This study aimed to assess the effect of tooth shape ratio on mandibular incisor arrangement. Materials and methods: The sample included dental casts of some dental students and orthodontic patients having Class I dental and skeletal patterns with normal occlusion and severe crowding. The sample was divided into two groups according to the severity of crowding into: group I had Class I normal occlusion with mild or no crowded mandibular dentition and group II had Class I malocclusion with severe crowded mandibular dentition. Each group comprising of 40 subjects (20 males and 20 females). The mesio-distal and facio-lingual crown diameters were measured manually for each cast using modified vernier caliper gauge. Descriptive sta

      Ovarian cystic lesions are one of the most common pathologic disorders in gynecology and a common reason for surgery. The purpose of the study was to determine the histopathologic characteristics of benign cystic ovarian lesions and their correlation to age, type, laterality, locularity, and size of ovarian cystic lesions. This is a retrospective study carried out on 100 cases from the archive in the Imam Kadhimian medical city and the educational laboratories of Baghdad medical city, out of 100 patients, the most common age group that underwent cystectomy was 20-40 years old. The vast majority of the cysts were non-neoplastic (67%) while the neoplastic cysts occupy 33% of all cysts. The most common non-neoplastic cyst was cor

Background: Endometrial Cancer (EC) is the malignant tumor originating from endometrium cell (lining of the uterus). EC incidence and mortality have increased in recent years. Routinely used methods for EC diagnosis and treatment are histopathological tissue culture after surgery and postoperative radiotherapy, however there is still not enough efficient treatment for recurrence or progression of this disease. So, there is a critical need for further EC identification by new biological ways for the prognostic diagnosis of it. Objective: This study aimed to look for ways by which could help in diagnosis of EC before the hysterectomy. Materials and Methods: 55 patients with EC and 57 healthy women were involved in this study (up to 45 years)

This study was designed to determine the correlation between Y chromosome azoospermia factor (AZF) subregions microdeletions and oligozoospermia in infertile men. Subjects included 50 infertile men with oligozoospermia who had been referred to the Fertility Center and infertility treatment in Kamal Al-Samarrai Hospital\Baghdad health office-Iraq. DNA was extracted from blood samples. Polymerase chain reaction (PCR) amplification of 3 loci spanning the AZFa, AZFb and AZFc subregions of the Y chromosome using sY84, sY127 and sY254 and were performed. The frequency of deletions involving AZFa subregion of the Y-chromosome was found in twelve of the patients (24%) in oligozoospermic infertile Iraqi men. While the other subregion (AZFb and AZ

Infection of the gastric mucosa with Helicobacter pylori is strongly associated with chronic gastritis, peptic ulcer and gastric cancer. Helicobacter pylori virulence factors include a variety of proteins that are involved in its pathogenesis, such as VacA and CagA. Another group of virulence factors is clearly important for colonization of H.pylori in the gastric mucosa. These include urease, motility factors (flagellin), and Superoxide dismutase (SOD). Because of this organism's microaerophilic nature and the increased levels of reactive oxygen in the infected host, we expect that other factors involved in the response to oxidative stress are likely to be required for virulence. Superoxide dismutase is a near

Psoriasis is a common, chronic, immune-mediated skin disease with systemic pro-inflammatory activation.  This study was designed to estimate the level of two cytokines, Interleukin-36 (IL-36) and Interleukin-10 (IL-10), in psoriasis female patients. The study was accomplished on 50 Iraqi patients with psoriasis who were referred to the consulting clinic at Al-Yarmouk Teaching Hospital during the period from November 2018 to March 2019. These patients were diagnosed under the supervision of dermatologists. For the purpose of comparison, the study included 30 healthy women as a healthy control group. The serum levels of cytokines  were measured using the enzyme-linked immunosorbent technique (ELISA).The results of this study show

Residential complexes have witnessed a great demand in most countries worldwide, as they are one of the main infrastructure elements, in addition to achieving a developed urban landscape. However, complex residential projects in developing countries face various factors that could be improved in their implementation, especially in Iraq. Sixty-two experts in residential complex projects were interviewed and surveyed to verify these projects' failure factors,. Fifty-one factors were the main failure factors, divided into four main components (leadership, management system, external forces, and project resources). The Relatively Important Index (RII) is used to determine the relative importance factors and obtain the top tw

Explanation of article events , or discribing it establish to anderstanding an phenomenon which its effects still clear in the art , surching like this may be very usful in the analysis of new art , which considering one of the most important turns in the history of art . and if we look to human body in the art as existenc in the art , from it’s begening to the modern age . so we can understand the meaning of this existence and it’s directins which cover all the worid and the lead us to thiories and suggestion’s help in understand to this direction and the effects between our arts and the external directions.