Background: Hemorrhoids are one of the most
common surgical conditions .Conventional
haemorrhoidectomy was the traditional operation for
the treatment of hemorrhoids. Other modalities of
treatment had been used as an alternative operations
including CO2 laser haemorrhoidectomy.
Objectives: To determine the outcome of treatment
of hemorrhoids by using CO2 laser
haemorrhoidectomy and its advantages over
conventional surgery
Methods: This is a retrospective comparative
interventional study of 1024 case of third degree
haemorhoids selected out of 1300 case of
hemorrhoids of different degrees, admitted to
ALKINDY, ALYERMOUK teaching hospitals and
ABD ALMAGEED private hospital, from May 1998
to J

Otitis media with effusion (OME) is the long-term deposition of mucus in the middle ear cleft. It is the leading cause of childhood hearing loss and a common childhood infection. It can impair communication and life quality. OME's direct and indirect costs are also crucial. Improving OME care is crucial. This study examines intranasal mometasone's efficacy in treating otitis media with effusion. A clinical trial study was conducted during a period from January 2021 to June 2022. It included 80 patients suffering from otitis media with effusion bilaterally (160 ears) who had an intact tympanic membrane and tympanometry type B. These patients were included only if they had a hearing change or loss noted by the parents or by the patien

Objectives:
To evaluate mothers’ attitudes toward readiness for discharge care at home for a premature baby in Intensive Care Unit at teaching hospitals in Medical City Complex and to find out the relationship between mothers’ attitudes and their socio-demographic characteristics.
Methodology: A quasi-experimental study design was carried out through the period of 6th January 2020 to 2021 to 11th March 2021, to evaluate mother’s attitude toward discharge care plan for premature babies. The study carried out in Welfare Teaching Hospital, Nursing Home Hospital and Baghdad Teaching Hospital at Medical City Complex in Baghdad City on 30 mother of premature babies in neonatal intensive care units using the nonprobability sampling

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

The aim of the research to apply TD-ABC technology to determine the idle capacity of the central oil companies (oil field east of Baghdad), as a modern cost management technology based on time-oriented activities (TD-ABC) is used by industrial companies in general and oil companies on In particular to build a sustainable Calvinist pillar and make future decisions by identifying idle energy to gain it a competitive advantage, the descriptive analytical approach has been adopted in calculating and analyzing the company’s data for 2018, and the most prominent conclusions of this research are managing idle energy and the task of applying cost technology on the basis of time-oriented activities and providing Convenient spatial infor

Abstract
Language is one of God’s blessings to human beings through which he
distingushed them from other creatures, then how if this language was arabic.
God honored this language and in which he descended his Gracious Boole
that gave it glory and magnificance, and made it an immortal revelation to the
arab nation in their poetry, oration, history and human tendency to the life of
knowledge, mind leadershipe, innovation and progress.
This study aimed at evaluating the arabic language come program for
the new teachers. The sample was of (25) participants who were shown a
questionaire consisting of (60) items distributed on (9) fields. Then, the data
was processed statisically by using preauency rate, Kai s

Purpose To extract the lower anterior teeth, the oral surgeon needs to anesthetize the pulpal tissue of the accused tooth and the surrounding tissues. The lingual nerve innervates the lingual soft tissue to the lower teeth, this nerve usually anesthetized alongside the inferior alveolar nerve by a block technique. However, the lingual tissue of the lower anterior teeth usually anesthetized by either infiltration or periodontal ligament injection (PDL) techniques. This study was intended to compare between these two techniques. Methods Forty-eight teeth were extracted from 24 patients. Non-adjacent two lower anterior teeth in the same patient were selected. The lingual soft tissue in one of them was anesthetized by PDL injection technique wh

Leishmaniasis is a transmissible infection brought about by an obligatory intracellular protozoan from the genus Leishmania.  It occurs worldwide in tropical and subtropical regions and can be burdensome in resource-constrained countries. The infection ranges in severity from mild cutaneous lesions to more severe and sometimes life-threatening visceral and distorting mucocutaneous sicknesses. Importantly, cutaneous leishmaniasis (CL) is prevalent in the Middle East with a pooled prevalence of 12%. It imposes a significant health and socioeconomic burden

The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

The goal of health awareness is to familiarize people with health information and facts, and make them realize their sense of responsibility towards their health and the health of others.   And translate that goal in practice through applying healthy and sound behaviors spontaneously. This, the goal, is pursued by health awareness announcements through employing announcement persuasion of health as one of the methods of influencing the masses to adopt ideas, behaviors, and adherence to health advice and guidelines; The study aims to analyze the content of the Ministry of Health and Environment announcements regarding health awareness and to reveal the most employable persuasions in health awareness announcements