The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Nasiriya field is located about 38 Km to the north – west of Nasiriya city. Yammama, a giant lower cretaceous reservoir in Nasiriya field which is lithologically formed from limestone. Yammama mainly was divided into three main reservoir units YA, YB1, YB2 and YB3 and it is separated by impermeable layers of variable thickness. An accurate petro physical evolution of the reservoir is of great importance perform an excellent geological model so that four petro physical properties which are shale volume, porosity, water saturation and permeability was re-evaluated. The volume of shale was calculated using the density and neutron logs (VSH-DN) rather than using gamma ray log because of presence a uranium content in the formation that make

Background : The kidneys may be injured in abdominal trauma, both blunt & penetrating. Renal trauma may manifest in a dramatic fashion for both the patient and the clinician. Objectives: To evaluate the incidence, management, morbidity &mortality of renal injury in blunt & penetrating abdominal trauma.
Results:The majority o f patients were males (35= 77.8%), the rest were females (10= 22.2%). The average age was 37 years (range= 18-56 years). The most common grades were grade1, grade2 and grade3 (40=88.9%), while 5 patients (11.1%) were grades 4 and 5.The most common associated injuries were liver, spleen, small & large bowels and diaphragm. The mortality was 20% (9 patients). The most common cause of death was multip

In his post colonial novel, In the Skin of a lion, the Canadian/Sri Lankan writer,
Michael Ondaatje is so interested in the term "Post colonialism" because he wants to show
that the term doesn't only refer to a period of time that comes after colonialism. In other
words, post colonialism is not only referred to as a literal description of formerly colonial
societies. He deals with the termas a literary genre and an academic construct that describes
the global conditions of a man after a period of colonialism. He shows that post colonialism is
a theory that tries to examine and explore the different styles and faces of European authority
to control the colonized. Ondaatje's attempt through such term is to unmask Europ

    The university professor is the main theme in the educational process, then we must have prepared attention and study, it is the upper hand in achieving the objectives of education and a factor of development of society and its development factors that set it up and increase the efficiency of the duties of universities and development centers and through that evaluation is essential process and Zerorah to improve his performance, especially if they're the evaluation process from the standpoint of their students
research goals
The current research aims to identify:
1. identify the effectiveness of teaching the University of Tikrit from the standpoint of their students
2. to identify the differences in

The research investigates the political effect and its directions on the architectural thoughts and its achievements and how can this political system affect all fields of life in communities including architectural urban design. The problem of the research lies in the ambiguity effects of the ideological national directions of the Nazi Party on the architecture and urban design of the city of Berlin, then determining the aims of the research to discuss the concepts of politics and architecture and their relation to the way of thinking that plays a role in the process of design that works on property and achieving the suitable urban environments for those communities. After that, the Nazi's party's thought would be studied and analyzed,

Urinary Schistosomiasis is one of important diseases that cause irritation and damage of urinary tract and other systems and tissues and can not be expected by doctors when diagnosing urinary tract diseases.The current study is conducted to investigate the prevalence of schistosomiasisin Baghdad / Al-Rusafa. 191urine samples were collected fromresidents ofsome areas of Al-Rusafain Baghdad governarate (Almashtal, Albaladyat, Alameen, Baghdad aljadida and Alnahrawan) for the period from March until the end of September 2010.The samples were examined by the precipitation and examination of micro hematuria by reagent strips. The total infection percentage was 9.42% (18/191) and was significantly higher in males compared tofemales12.64% (11/87)

The objective of the present work is to measuring the concentration of heavy elements (Pb, Cd, Zn, As) in Baghdad's soil city and indication to the probable sources of pollution as well as comparing the concentration of heavy elements with local and international ranges. The Sampling and analyzing conducted in the present work included ( 15 ) Samples from Baghdad city ( three samples for each location ).The rates of heavy elements in soil samples were as following:. Pb ( 67.5 ) ppm, Cd ( 4.11 ) ppm , Zn ( 77.9 ) ppm , As ( 4.64 ) ppm. According to the results, we find increasing in the concentrations of the heavy elements ( Pb, Cd, Zn ) in soils and decreasing in ( As ).We conclude that the main reason behind the in

In this study 737 stool specimens were collected from people attending some primary health care centres and hospitals in North of Baghdad, during the period from beginning of April 2009 till the end of March 2010. Different factors were examined to be related with the prevalence of Cryptosporidiosis which were (number of family member, travelling history, source of drinking water and domestic animal present). Significant relations (p≤0.05) were observed between infection rate and the following factor: -Number of family member: The high percentage of Cryptosporidium spp positive cases were seen in families composed of (15-19) and (more than 20) individual which were 28.32% and 16.37% respectively when compared with other family clusters -T