Background: Several studies were carried out on association of infection with male infertility, which revealed great variations in the prevalence of genital infection in different parts of the world. This work was designed to study the effect of infection on semen parameters in a sample of Iraqi infertile males.
Methods: A sample of 400 infertile male patients attending the High Institute for Embryo Research and Infertility Treatment for laboratory investigations and treatment were selected. This study was carried out during the period Nov. 2002 to April 2003, inclusive. Seminal fluid analysis was performed on samples obtained by masturbation into a glass container after 48 to 72 hours from of abstinence from&

Governance system extends its application to include all internal bodies in the banking institution as well as the external authorities that impose the application of the rules of banking governance, each according to its position.

Among the external actors involved in applying the rules of banking governance is the central bank that takes the position of the general supervisor of all banking activities in the country, and that the central bank exercises its supervision and control over banks through the compliance monitor, and the latter is the effective link between the central bank and the banks under its supervision. Therefore, we find that it has an important role in implementing the rules of banking governance at the level

There are certain dates in the history of nations that have their effects on them ,and the 25th of January 2011 is considered one of them in the history of the state of Egypt .Since this date Egypt has passed through many events that led to changes in the political life and its actors . New rolls has arisen for actors that didn't take part in the political life before so clearly ,like the military establishment which started to practice more prominent political roll, till it became the most important actor in the political life of Egypt .This establishment tried to institutionalize its roll through constitutional means ,considering that controlling the authority is the only alternative to safeguard the state which we are trying to study

This research attempts to evaluate the role of the information system by highlighting its importance in providing date and information to the tax administration the process of tax accounting for those who are subject to income tax whether they are individuals or companies where the effective information system provides accurate and reliable information in a timely manner.

At the theoretical part of the research, the research approaches the problem of the research represented in that whether the information system, applied in the General Commission for Taxes, is capable of achieving its role in reducing the phenomenon of tax evasion. The existence of a set of things which in the Commission may lead to increase tax evasion by taxpa

The legal security has become a principle and necessity in the state of law, based on the fact that the legal basis must be based on legal security, Since the Council of State has become the backbone of the legal base as long as we cannot talk about the value of the rule of law only in view of the degree of stability and the extent of the realization of rights and legal conditions and the consequent to achieve the confidence of individuals in the legal system as a whole.

     That means stabilizing the rules governing the affairs of individuals and nations and keeping them away from factors that lead to instability. This ensures the rights of individuals and states as well, since the individual cannot obtain h

The present study aims to identifying the effect of Eurygaster integriceps infection on the quality features of the local wheat varity IBA 99. The result revealed significant decrease in the percentage of protein of infected wheat at (4, 5)% compared to sound wheat values for the sound wheat were (10.9%) whereas those for the infected wheat were(9.0, 8.4 )% also the result revealed significant increased in the percentage of ash in the infected wheat flour. The result showed significant decrease in the percentage of wet and dry gluten in the infected wheat by sun bug at the rate of (2, 3, 4, 5)% compared to sound wheat value (27, 9% and 25, 23, 22, 22, 20%) for wet gluten and (8.2, 7.8, 7, 7.2, 6%) for dry glutin . The value of sedimentati

This study dealt with the concept of partnership, explaining that this term, has many definitions, and included in the legislation of the majority of countries, and addressed by many scholars, researchers and thinkers.  All this is due to the importance of its role in providing the necessary financing for the establishment, implementation, development and maintenance of projects, financing from the private sector, away from the state budget, or borrowing from abroad. It explained the relationship between the partnership system and the progress of developing countries, explaining that this system provides the necessary financing for the basic projects needed by the state, from two sources, the first is a set of objectives, which work

Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45