The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

The research aims to identify the bedroom furniture designs for children who are in ages range between (4-6) years and the rate of employing them in developing their aesthetic sense. To achieve this objective, the researchers developed the two research tools represented by a analysis-description form of bedroom furniture designs included a number of domains that were represented in the shapes, colors, and sizes of the furniture, as well as the availability of the safety factor, ease of use, cleaning and movement. As for the aesthetic sense scale included (30) paragraphs and alternatives (always, sometimes, never), they were distributed among a representative sample of (170) mothers of children were chosen randomly from (17) kindergartens

Background: Molar Incisor hypomineralisation (MIH) is one of the biggest challenges with great clinical interest. Currently, the etiology of MIH remains unclear. There is no previous study concerning school children aged 7 – 9 years in Al-Najaf governorate in order to estimate the prevalence and severity of molar incisor hypomineralisation and the possible associated risk factors. This study aimed to estimate the prevalence, severity and the possible associated etiological factors of molar incisor hypomineralisation and also to study the correlation between body mass index and molar incisor hypomineralisation. Material and Methods: Across sectional study conducted at Al-Najaf Governorate. A total of 600 children were enrolled those

The impact of COVID-19 pandemic on education models was mainly through the expansion of technology use in the different educational programs. Earlier impact of COVID-19 was manifested in the complete and sudden transition to distance education regardless of institution preparedness status. Gradually, many institutions are moving back to on-campus face-to-face education. However, others including all higher education institutions in Iraq are adopting the hybrid education model. This report presents part of the end of semester evaluation survey conducted at the University of Baghdad College of Pharmacy for the Spring 2021 semester. The survey aims to address points of strength and weakness associated with the hybrid education model and spe

Background: Breast cancer is the commonest cancer in women. In radiotherapy practice, it comprises 25% of patient caseload. This makes understanding the breast irradiation toxicities of prime importance. Early radiation toxicities occur during treatment and up to six months after treatment finished.
Objectives: assessment of the early side effects of adjuvant external beam radiotherapy (EBRT) in breast cancer patients.
Patients and Methods: A cross sectional survey with analytic component conducted on 60 patients treated in the oncology teaching hospital of medical city from January to April 2016.
Results: The most prevalent toxicities were radiation dermatitis, fatigue, pain, sore throat, nausea, dysphagia,&

Background:

Background: Diabetic Mellitus is considered as a public health concern. More than 8 percent of the United States has diabetes. Diabetes is a serious risk factor for Atherosclerotic cardiovascular disease (ASCVD) and an important cause of mortality. ASCVD is the commonest cause of death in the Western world. Diabetes was defined as a high risk condition for ASCVD. In adults with diabetes with ASCVD or multiple ASCVD risk factors it is important to prescribe high intensity statin to reduce LDL at least to 50%.

Objective: To investigate association between dyslipidemia and HbA1c and to detect benefit of using some statins in decreases the risk of CVD.

Material and method: A

No country in the world has an ancient heritage of its own. It represents the product of the civilizations left behind by previous eras. It represents the development of urban life and its capital of the interest of its people in the field of construction and reconstruction. The urban heritage and its associated arts may seem to be a material heritage at first glance, but it is not free from the spiritual side. Therefore, the nations in different parts of the earth cherish it and care for it with all due diligence, because it mixes with its history, memories and emotions.
This research discusses the use of local environment materials in the production of urban fabric constituents. I

Background: In Iraq, breast cancer is the most common type of malignancy among the Iraqi population in general. It accounts for approximately one third of the registered female cancers according to the latest Iraqi Cancer Registry.
Objectives: This study was conducted to assess the sociodemographic characteristics of patients with breast cancer in Baghdad.
Methodology: This cross sectional study that was conducted in Baghdad City during a three months period from January to March 2016. It was conducted at Al-Amal National Hospital for Cancer Management. The questionnaire form gathered info about sociodemographic characteristics including: age, gender, educational attainment, marital status, living arrangement, finical status, and d