This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

The molluscum contagiosum virus (MCV) is a dermatotropic poxvirus. The causative agent of molluscum contagiosum (MC) is nonlethal, common and worldwide. Additionally, little inflammation is associated with MC papules. The present study aims to evaluate the immune status of MC patients by measuring the level of immunoglobulins IgG and IgM by using the radial immune diffusion assay (RIA) and the level of interleukin 18 receptor 1 (IL-18R1) by the Enzyme-linked immunosorbent assay (ELISA).The study is conducted during November 2013 to April, 2014 in outpatient clinic of Baquba Teaching Hospital. There are 75 patients, diagnosed with clinical lesions of MCV on different areas of the body, whose age is ranged between 2-50 years including 40(53.

Background: coronavirus 19 is a beta-coronavirus, enveloped and roughly spherical with approximately 60 to 140 nm in diameter with positive-sense single-stranded RNA genome.

Objectives: Measurement of interleukin 6 (IL6) level in a group of patients with confirmed Covid19 infection and its correlation with many hematological and  biochemical parameters , mainly lymphocyte , neutrophil  count and their ratio , platelet count , serum ferritin , C reactive protein as well as D-dimer level

Subjects and Methods: This study was conducted on 60 PCR positive patients variably affected by COVID-19 , cases collected sequentially from June till November 20

Background: Obesity is considered an important risk factor for periodontal disease. It has been reported that reactive oxygen species linking both diseases, systemic melatonin supplementation as antioxidant therapy, was addressed as an adjuvant to scaling and root surface debridement (SRP) to enhance the treatment of periodontitis. Objective: To investigate the efficacy of systemic melatonin administration in periodontitis-obese patients as an adjuvant to scaling and root surface debridement (SRP). Methods: A randomized clinical trial was conducted at a dental-specialized center. Eighty subjects were included and allocated into group-I: twenty periodontium-healthy, normal-weight people; group-II: 30 obese patients with stage-III tre

atrogenic atrial septal defect (IASD), post Catheter ablation during electrophysiological study simply can be assess with Echocardiography nowadays ablation consider the main line in the managements of patients with various type of arrhythmia. This study aims to de-termine the outcomes of Iatrogenic Atrial Septal Defect (IASD) six months post radiofrequency ablation (RF) procedure of left atrial arrhythmia using non-invasive Transtho-racic Echocardiography (TTE) parameters (LVEF, E/e` and ASD size) with sheath size as predictors of atrial septal defect closure. Patients and methods: A prospective study was con-ducted in Iraqi Centre for Heart Diseases included 47 patients post Electrophysiology procedure and ablation of left atrial SVT were

Background: Diabetes mellitus is a well
known metabolic and vascular illness associated
with high incidence of bacterial urinary tract
infections especially in diabetic complications
including both micro and macro-vascular types.
Objective: To study the incidence of bacterial
urinary tract infections in type 2 diabetic
patients, the type of micro-organism responsible
in relation to age, sex of patients, duration of the
disease & related micro & macrovascular
diabetic complications.
Methods: A prospective study of the diabetic
patients including 40 males with mean age of
54(±9) years and 50 females, mean age of 51(±7)
years and duration of the and sex matched
controls (27 males and 33

The aim of this research to study.

The dimensions of organizational learning have been defined(learning dynamics, individuals empowerment, knowledge management and technology application) as well as the dimensions of learning organization have been defined (culture values, knowledge transfer, communication and employee characteristics), Asset completion questionnaire was used to collect data of this research from a purposely sample represent forty employees who works in Iraqi Planning Ministry at different positions. The research divided to four parts :

The first to the research methodology, the second to the theoretical review o

Breast cancer is the commonest cancer affecting women worldwide. Different studies have dealt with the etiological factors of that cancer aiming to find a way for early diagnosis and satisfactory therapy. The present study clarified the relationship between genetic polymorphisms of BRCA1 & BRCA2 genes and some etiological risk factors among breast cancer patients in Iraq. This investigation was carried out on 25 patients (all were females) who were diagnosed as breast cancer patients attended AL-Kadhemya Teaching Hospital in Baghdad and 10 apparently healthy women were used as a control, all women (patients and control) aged above 40 years. The Wizard Promega kit was used for DNA isolation from breast patients and normal individuals. B

The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources st