This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

Objective: To assess the Impact of Socio-economic status on age at menarche among secondary school students at
AL-Dora city in Baghdad, Iraq.
Methodology: This is a cross sectional study with multi-stage sampling was carried out during the period from the
3
th of December2013 to 12th of March 2014. The Sample comprised of 1760 girls, 1510 girls from urban area and
250 from rural area was included in the study. In first stage, selection of schools was done, and one class was
selected randomly from each level of Education, The data collection through a special questionnaire which Contain
the age of girl by year, class level, birth order, number of household, number of rooms, residency (urban/rural),
education level

Background: Preeclampsia is most common medical disordersduring pregnancy, and the rate of hypertension ranges from 5 – 8 % f or all types of pregnancy. There was a significant difference between cancer antigen -125, plasma fibrinogen and C- reactive protein to the severity of preeclampsia.
Objective: To determine the level ofserum CA-125 level, C-reactive protein and plasma fibrinogen in preeclampsia and their association with the severity of disease and progression of mild preeclampsia to severe type.
Patients and method: A prospective case-control studywhich was carried out in the department of gynecology and obstetric at Baghdad teaching hospital from 1st ofJanuary 2015 to 1st of July 2015.One hundred forty pregnant women wer

The interleukin-1 family has multifaceted roles in men^٫s reproductive syste. Out  of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased.  The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number  Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a

Background: Thalassemia is a form of inherited autosomal recessive blood disorder characterized by abnormal formation of hemoglobin.
Objective: Determine frequencies & association of HLA class II alleles (DRB1& DQB1) in Iraqi β-thalassemia major patients.
Patients: seventy unrelated randomly selected β-thalassemia major patients, and one hundred unrelated randomly selected healthy individuals, composed the control group.
Methods: low resolution PCR-SSO (Sequence Specific Oligonucleotide) technique was used for HLA typing.
Results: HLA DQB1*5 give significance importance as an etiological risk factor for β-thalassemia major; HLA DQB1*3 give significance importance as a preventive risk factor for β-thalassemia major

It aim current researchs֬ to identify the impact of a proposed strategy in accordance with the objectives of science in the achievement and some science processes, where the experimental method was adopted, and define the research community was students second grade averag in Education Bagdad / Rusafa third, research sample intentionally chosen as school Radwan, and (30) students experimental group and (29) of control group, research tools were achievement test and the test of science operations and use the appropriate statistical tools to process information and data, showing results, the experimental group surpassed the control group in the collection and operations science, and light it, the researcher recommended several recommendat

Background: Several reports show that hypertension is a leading cause of maternal and fetal morbidity; also ABO blood group may be blamed in susceptibility to human diseases as blood-group antigens which influence the bioavailability of E-selectin, TNF-alpha and intra cellular adhesion molecule-1 (ICAM1) factors that implicated in the pathogenesis of preeclampsia.

Objective: To evaluate the possible

Background: Transient tachypnea (TTN) is a common disorder of the newborn. It is characterized by the                                                                  
early onset of tachypnea sometimes with retractions or expiratory grunting and occasionally cyanosis that is
relieved by minimal oxygen supplementation (<40%).
Objectives: To identify the risk factors and describe the clinical characteristics, treatment and outcome of
infants with TTN.
Patients and methods: This study was carried out on 100 newborn babies with birth weight of 2500 to 4000 &nbs

Background: Tumor markers are often requested as part of a diagnostic workup, and increased concentrations in serum may suggest malignancy of a particular organ. However, definitive diagnosis is based on histological evaluation of the involved tissue.
Objective: The aim of present study is to evaluated CEA and CA15-3 in order to clarify at least in part their possible use as an early diagnosis tools in sera of patients with stomach, colon and rectum cancers.
Patients and methods: The study was carried out on 61 subjects comprising of 16 patients with colon cancer group (G1), 10 patients with rectum cancer group (G2), 10 patients with stomach cancer group (G3) and 25 normal healthy control The patients were selected, during the peri

Segmented regression consists of several sections separated by different points of membership, showing the heterogeneity arising from the process of separating the segments within the research sample. This research is concerned with estimating the location of the change point between segments and estimating model parameters, and proposing a robust estimation method and compare it with some other methods that used in the segmented regression. One of the traditional methods (Muggeo method) has been used to find the maximum likelihood estimator in an iterative approach for the model and the change point as well. Moreover, a robust estimation method (IRW method) has used which depends on the use of the robust M-estimator technique in