Objectives: The study aims at identifying the nurses’ knowledge about peritoneal dialysis complications, to
construct an education program for nurses in peritoneal dialysis units, to determine the effectiveness of the
education program upon the nurses' knowledge about complications of peritoneal dialysis, and to identify the
relationship between the nurses’ knowledge and their demographic characteristics of level of education and
years of experience.
Methodology: A quasi-experimentai study was carried out at the peritoneal dialysis units of Baghdad teaching
hospitals, from April 2004 to April 2006.
٨ purposive sample of (50) nurse was selected from Baghdad teaching hospitals. These nurses working at the
peritoneal dialysis units to provide nursing care for a patient who has undergone peritoneal dialysis.
The data were collected through the use of constructed questionnaire, which comprised of (56) item distributed
in (7)sections.
The reliability of the instrument was determined through test-retest and the validity through a panel study of
experts.
The data were analyzed through the application of descriptive statistical analysis that included (frequency,
mean, mean of scores, standard deviation, and percentage) and the application of inferential statistical analysis
that included (test for independent sample, test for dependent sample pre-test and post-test, pearson
correlation coefficient, Chi-square, and analysis of variance for the difference between pre-test, post-testi, and
post-test2 of the study group).
Results: The results of the study indicated that the education program had a positive impact on the knowledge
of nurses in peritoneal dialysis units regarding peritoneal dialysis complications and significant association was
identified between the nurses' knowledge relation to their education level at the study group (pre-test).
Recommendations: Based on the result of the study, the study recommended that Nurses who are working at
the peritoneal dialysis unit should be encouraged to participate in education program and training session for
their benefit of their practice in such units, in service continuing education program should be presented to
nurse at the peritoneal dialysis unit on a regular base to maintain their level of knowledge.
With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.  
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