The exchanges in various fields,like economics, science, culture, etc., have been enhanced unceasingly among different countries around the world in the twenty-first century, thus, the university graduate who masters one foreign language does not meet the need of the labor market in most countries.So, many universities began to develop new programs to cultivate students who can use more foreign languages to serve the intercultural communication. At the same time, there is more scientific research emerged which is related to the relationship between the second and third languages. This humble research seeks to explain the relevant concepts and analyze the real data collected from Shanghai International Studies University in China, to expl

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

      The service system has become a necessity of life in modern cities to be the most basic necessities of modern humans, they constitute a major base, which is based on the sustainability of life in the city and a standard measured through the degree of well-being and progress of civilized peoples and their interaction with the surrounding environment, making the services sector as a need not be an option, whenever the cities widened in population and space whenever provision of services and upgrading the quality and quantity more pressing, which made the subject of the services takes the biggest area of the trends and thinking of urban planners and those who in charge of drawing the cities policies. Consideri

In this research, salbutamol sulphate (SAS) has been determined by a simple, rapid and sensitive spectrophotometric method. Salbutamol sulphate in this method is based on the coupling of SAS with diazotized ρ- bromoaniline reagent in alkaline medium of Triton X-100 (Tx) to form an orange azo dye which is stable and water-soluble. The azo dye is exhibiting maximum absorption at 441 nm. A 10 - 800 µg of SAS is obeyed of Beer^'s law in a final volume of 20 ml, i.e., 0.5- 40 ppm with ε, the molar absorptivity of 48558 L.mol^-1.cm^-1 and Sandell's sensitivity index of 0.01188 µg.cm^-2. This new method does not need solvent extraction or temperature control which is well applied to determine SAS in d

Diabetes mellitus type 2 (T2DM) is a chronic and progressive condition, which affects people all around the world. The risk of complications increases with age if the disease is not managed properly. Diabetic neuropathy is caused by excessive blood glucose and lipid levels, resulting in nerve damage. Apelin is a peptide hormone that is found in different human organs, including the central nervous system and adipose tissue. The aim of this study is to estimate Apelin levels in diabetes type 2 and Diabetic peripheral Neuropathy (DPN) Iraqi patients and show the extent of peripheral nerve damage. The current study included 120 participants: 40 patients with Diabetes Mellitus, 40 patients with Diabetic peripheral Neuropathy, and 40 healthy

The settlement rate and pore water pressure dissipation rate are mainly controlled by the permeability of soil. Both laboratory and field tests show that the permeability is varied during the loading and consolidation process. It is known that consolidation process is accompanied by decrease in void ratio which leads to decrease in the coefficient of permeability. The importance of the decrease of the coefficient of permeability on the time rate of settlement and pore water pressure needs to be investigated.
This paper takes into account the change in coefficient of permeability during consolidation and studies its effect on consolidation characteristics of a clay layer. The finite element method is used in the analysis and the packag

The use of Bayesian approach has the promise of features indicative of regression analysis model classification tree to take advantage of the above information by, and ensemble trees for explanatory variables are all together and at every stage on the other. In addition to obtaining the subsequent information at each node in the construction of these classification tree. Although bayesian estimates is generally accurate, but it seems that the logistic model is still a good competitor in the field of binary responses through its flexibility and mathematical representation. So is the use of three research methods data processing is carried out, namely: logistic model, and model classification regression tree, and bayesian regression tree mode

The current study is designed to achieve the goal of early detection of heart disease because it is the main risk of death. Some biomarkers were measured as well as the percentage of the effect of certain risk factors in people with myocardial infarction and heart failure. The study included 40 serum samples from people with heart disease. The effectiveness of the creatine kinase (CK-MB), as well as its temporal and albumin effects, as well as sodium ions in people with myocardial infarction and heart failure, were compared with the control group. as shown below:

-The first group consisted of 25 blood samples from people with myocardial infarction and 15 serum samples from people with heart failure. Blood

    Clopidogrel is a prodrug that must be transformed into an active metabolite by hepatic cytochrome P450 (CYP) isoenzymes to prevent platelet clotting. Polymorphisms of the CYP2C19 gene can cause a reduction or complete loss of CYP2C19 enzyme activity resulting in inhibiting clopidogrel metabolism, effectiveness and increase stroke recurrence risk in ischemic stroke patients. This study aims to investigate the correlation between genetic polymorphisms in CYP2C19*2 and*3 and recurrent risk in patients with ischemic stroke taking clopidogrel 75mg in Kurdistan region –Iraq. This retrospective case-control study was carried out at Kurdistan, Erbil, Medicina medical center, and Rizgary general hospital from January 2021 to

Introduction: Selenium is an essential trace element involved in different physiological functions of the human body. An inverse relationship between serum selenium levels and cervical intraepithelial neoplasia has been reported. cervical intraepithelial neoplasia is regarded as a potentially premalignant transformation of squamous cells of the cervix. Objectives: To evaluate the relationship between the serum level of selenium and cervical intraepithelial neoplasia. Methods: A case-control study was conducted at Baghdad Teaching Hospital and Iraqi National Cancer Research Center in the University of Baghdad during the period from July 2021 to July 2022. A convenient sample of 100 women was enrolled in the current study and included