Background: -Gastrointestinal cutaneous fistula G.I.C.F. occur either postoperative or spontaneous, it is a major complication to patients & surgeons together,, still have significance incidence of morbidity’ & mortality.& it needs specific management.
Ainu-To study the causes of the fistula, to study the methods of treatment either medical or surgical with or without the use of total parenteral nutrition. T.P.N.
Patients& methods: -a prospective study done on 61 patients, divided into male &female, patients. G.I.C.F.were divided into high output & low output fistulae, then an attempt to find the causes of the fistulae & the type of treatment both conservative &surgical treatment, also to study the

    Judicial jurisprudence is one of the important legal solutions to address the shortcomings of legislation. Throughout its long history, human societies have known many cases in which the judge finds himself facing a legislative vacuum in addition to civil legal texts that are difficult for the judge to implement due to ambiguity or contradiction, which requires diligence. To rule on resolving disputes before him in order not to deny justice, but the judge in his jurisprudence was not absolute, but rather bound by certain controls represented by observing the wisdom of legislation on the one hand and taking into account the nature of the texts on the other side, and from here this research came to shed light on the juri

The study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting

The procedures for imposing disciplinary sanction against the worker represent the steps that must be followed to verify the violation attributed to the worker in preparation for taking the decision to impose disciplinary sanction on him in terms of the procedures for carrying it out, i.e. from the moment of the disciplinary violation until the judgment thereof, as well as the rights, obligations and legal ties resulting from these procedures, These procedures are governed by multiple and dispersed rules, and they aim in their entirety to control the discipline process and determine its course by adhering to the restrictions stated in the law that regulate the process of imposing them, and perhaps one of the most important of these proce

With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

Franck-Condon factors (FCF), which are proportional to peak intensities, were calculated as the square of the overlap between the initial and final state wavefunctions in order to calculate of molecule Be9Cl35 their overlap using numerical Integration for the vibrational band (′v =0 - 4) to (v″=0 –4) of the electronic transition A 2Π - Χ 2 Σ and by using an appropriate Potential for each of them .for vibrational ground and first excited states.this new vibrational level must be instantaneously compatible with the nuclear positions and momenta of the vibrational level of the molecule in the originating electronic state. In the semiclassical picture of vibrations (oscillations) of a simple harmonic oscillator, the necessary condit

This research was conducted to investigate the water quality of the lesser Zab
river, to evaluate the water suitability for agricultural usings and report the effect of
human activities on this water. Samples were collected along the river stream
starting from Dukan area till the convergence with Tigris River. All the tests were
conducted at the labs of Environmental sciences and Technology College /
University of Mosul and Erbil water project/Erbil city.
The results of using Piper diagram showed that the water is alkine, due to the effect of the origional rock's components of that area on the water quality. While the using of Stiff diagram elucidate that the water samples contain ions belong to the area of the lesser Z

 The study attempts to focus on the organized agreements of medical liability, after frequent use experience of these agreements, which come often either exempt civil liability or limit, which making the Researcher to submit the study to the light of the laws of the UAE and the law of English, to be collected in the final recommendations to guide the Legislature of UAE according to the Law of Medical Responsibility 2016.

The search consist of two main themes, dealt in the first section with the application of the terms of the exemption or limitation of responsibility in the general rules, and comparing with the agreements of Medical Responsibility, the second section focused on items that emphasize Medical Responsibility, be

Due to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we  have consideredwaste as an  alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need  of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a