Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou

Cytokines are signaling molecules between inflammatory cells that play a significant role in the pathogenesis of a disease. Among these cytokines are interleukins (ILs) 17A and 33, and accordingly, the current case-control study sought to investigate the role of each of the two cytokines in the risk of developing multiple sclerosis (MS). Sixty-eight relapsing-remitting MS (RRMS) Iraqi patients and twenty healthy individuals (control group) were enrolled. Enzyme linked immunosorbent assay (ELISA) kits were used to determine serum levels of IL-17A and IL-33. Results revealed that IL-17A and IL-33 levels were significantly higher in MS patients than in controls (14.1 ± 4.5 vs. 7.5 ± 3.8 pg/mL; p < 0.001 and 65.3 ± 16

Background: lip lengthening procedure is one of the surgical options for the correction of gummy smile in patients with short upper lip. Methods: A comparative clinical study was conducted on 15 patients requiring lip lengthening procedure for the esthetic correction of excessive gingival exposure with gummy smile. Scalpel was used in seven patients and diode laser in the remaining eight patients. Under infiltration anesthesia, about one cm strip of mucosa was excised at the vestibular depth and the mucosa of the lip was sutured to the alveolar mucosa. Results: The diode laser group demonstrated less postoperative pain and swelling. Regarding postoperative ecchymosis, three patients in the scalpel group developed ecchymosis and no cases

The current investigation aimed to test the alterations of the levels of obestatin hormone, lipid profile and cardiac function markers in relation to hyperglycemia in patients with non-insulin diabetes mellitus. The study included 118 diabetic subjects (56 males, 62 females) and 60 healthy non-diabetic subjects (30 males, 30 females). Diabetic and healthy subjects were age-matched. Serum levels of obestatin, lipid profile markers including total cholesterol (STC), triglycerides (STG), low and high density lipoproteins (LDL-C and HDL-C), as well as cardiac function markers including, creatine kinase and lactate dehydrogenase enzymes were determined in all subjects. The findings revealed a remarkable decrease in the level of serum obestati

The present study aims to evaluate levels of calcium regulating hormones and some biochemical parameters in a sample of growth hormone (GH) deficient patients. Seventy five GH deficient patients and twenty healthy subjects used as a control group have been involved in this study during their attendance at the National Diabetic Centerfor Treatment and Research /Al-Mustansiriya University. The studied subjects were in an age range of 3-15 years. Blood samples were collected from the studied subjects to determine levels of basal GH,GH2. and GH3 after 60 mins. and 90mins. of provocation with clonidine. The study also included the measurement of the levels of insulin like growth factor (IGF-1); calcium regulating hormones [parathyroid hormone

     Three sites, selected on the Great Garraf Drain Channel (GGDC) demonstrated the first ever study dealing with rotifers biodiversity features from August 2019 till July 2020. Seventy-two taxonomic units were identified. The high densities of rotifera ranged from 733.32 - 32300 Ind./m³. Brachionus urceolaris, Keratella quadrata (long spin), Keratella quadrata (short spin) and Syncheta obloga were the most common relative abundance recorded in the index. In contrast the results of the constant index showed that there were nine constant taxonomic units. The species richness index was recorded from 1.489- 6.900. Jaccard presence similarity index revealed a strong link between stations 2

The objective of this study was to investigate the morphological description and histological structure of adrenal gland in Iraqi black partridge Francolinus francolinus from Iraqi environment. Twenty adult healthy birds (male and female) were used in present study. They were measured and adrenal glands were removed, measured and fixed by 10% formalin and formalin and chromate fixative then stained with rotein histochemical stain (Harris hematoxylin and eosin stain (H&E), periodic acid Schiff (PAS), Azan and Mallory stain). The partridge had a small couple of adrenal glands of yellow colour they are located in abdominal cavity nearby the margin of superior kidney lobe. These are small, ovoid glands lying just cranial to the kidneys a

Been investigating a Pfyrus antigen hepatitis pattern J and Virus-positive rubella viral hepatitis antibodies pattern J. declaration followed by the percentage rate-positive patients of measles Allmana antibodies

  The value of culture in its interaction is composed and formulated according to compatible and incompatible roles which view the identity that adopts that formation although it is in most cases perceived and declared. The attraction and difference characteristic might be implied within subjective and procedural meaning through which it seeks to make the identity mobile subject to identity- shaping cultural causes implying the conflicts that take the shape and culture of real time. As for the end of the twentieth century and afterward where the concepts of hegemony, globalization, cultural invasion, colonial and imperial culture, all these causes made the cultural identity concept appear on the surface of the critical studies as a

This study was conducted to evaluate the prevalence rate of
toxoplasmosis among 294 rheumatoid arthritis (RA) patients treated with
methotrexate (MTX), 50 RA patients without treatment and 50 samples as
healthy control. Blood samples were collected and the presence of T.gondii
IgG and IgM antibodies was determined by using Enzyme linked
immunosorbent assay (ELISA). Tumor necrosis factor alpha (TNF-α) was
also estimated in serum of all subjects by using ELISA method too. The
seroprevalence of toxoplasmosis IgM and IgG in RA+MTX was
60(20.408%), and 98(33.33%), in RA patients 4(8%), and 18(36%) while,
it was 2(24%), 6(12%) in healthy group. Tumor necrosis factor alpha
(TNF-α) was also estimated in serum of a