The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

A Destructive Parenthood : The Problematic Motherhood in Selected Poems by Salvia Plath

Anaemia is one of the most important problems of malnutrition in the world, especially in countries developing and anemia is associated inextricably important public health and HIV and morbidity and reduced mental capacity This study aims to determine the incidence of anemia for the period 1999-2000 among healthy adults outwardly and its relationship with some variablesjob related study sample included 200 male and 200 Antymn but the cities of Baghdad and Baquba reviewers for central labs

Background:
Angiogenic potential m most tumors; characterized by VEGF and vascular bed density around tumor islands, is believed to be an important marker in predicting tumor growth,
recurrence and metastasis.
Materials and Methods:
The study included 50 cases of ameloblastomas. From each case 4 μm sections were stained IHC with antivascular endothelial growth factor antibody- and endothelial lined
vessels anti CD34 antibody to evaluate their expression and intensity in relation to their Fac Med Baghdad clinicopathological features.
Results:
Generally, VEGF was significantly highly expressed with strong intensity in outer cell layer of tumor islands, and the newly formed blood vessels were signif

Background: Alteration in the expression of p53 tumor-suppressor protein is an event that occurs frequently in human cancer, but the practical implications of this phenomenon are yet to be fully exploited.
Objectives: to determine the value of p53 expression as a marker of tumor aggressiveness and the relationship between p53 over expression and clinico-pathologic variables in gastric adenocarcinoma.
Material & Methods: The expression of p53 was studied immunohisto-chemically in 10 cases with gastric dysplasia and 85 cases with gastric adenocarcinomas using formalin fixed, paraffin-embedded tissue samples. D07 a monoclonal antibody to p53 protein was used for the immunehistochemical analysis. The c

The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

This study focused on the various forms of violence that aged people encounter in their late life, the significance of taking measures that enhance not only the welfare for aged people but also the influence of early stage of life and how the old age effects on people experience throughout their live. Further, the importance of raising the awareness among communities to the extent of seriousness of old age in order to teach children the right habits and traditions, which are faded away over time.  The researcher indicated that raising the avenues of collaboration among home members, social organization, and all governmental facilities will support and provide a good treatment for this group of people.

The current study focuses on the assessment of pollution indicators and health risks of heavy elements in the surface soil of Samarra City. Twelve soil sample collected from different sites in Samarra City, analysis of soil sample to find the heavy metals concentrations  which As, Br, Co, Cr, Cu, Mn, Mo, Ni, Pb, Sn, V, Zn, Zr, U, B, Cd, Hg, Th, Ce, La, Th, B, Ba .The results are compared with limit of world standard (12). The higher values which refer to pollution in heavy metal are  Cr, Cu, Ni, Zn, Zr, Cd due to industry activity and Hg higher concentration because of Pharmaceutical Industries and Medical Waste . The high concentration in V, Br, Mo, Se, As  because of agriculture activity. The enrichment factor calculated