Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Abstract Objective: The underlying molecular basis of ischemic heart diseases (IHDs) has not yet been studied among Iraqi people. This study determined the frequency and types of some cardiovascular genetic risk factors among Iraqi patients with IHDs. Methods: This is a cross-sectional study recruiting 56 patients with acute IHD during a 2-month period excluding patients >50 years and patients with documented hyperlipidemia. Their ages ranged between 18 and 50 years; males were 54 and females were only 2. Peripheral blood samples were aspirated from all patients for troponin I and DNA testing. Molecular analysis to detect 12 common cardiovascular genetic risk factors using CVD StripAssay® (ViennaLab Diagnostics GmbH, Austria) was performed

Objective : To study the effect of some risk factors like age, smoking and Diabetes mellitus (DM) among patients with
certain cardiovascular diseases (Angina pectoris and Myocardial infarction), in addition to the assessment of the Creactive
protein (CRP) in the sera of those patients.
Methodology: The study was carried out on (100) subjects who were hospitalized in the Iraqi Center of heart Diseases
in Baghdad city and were suffering from Myocardial InfarcƟon (MI) (16) and Angina Pectoris (AP) (79) or from both (5)
over a period from September 2009 to June 2010. The results of paƟents were compared with those of (30) healthy
and age-matched individuals as a control group. Data were obtained from patients who were alr

Examination of the blood and the alimentary canal of moorhens in two sites around
Baghdad area in the middle of Iraq showed that 38% of the examined birds were infected with
one or more of the following parasites, Haemoproteus baghdadensis, H. gallinulae
(Protozoa), Cyclocoelum mutbile (Trematoda), Diorchis inflata, Ligula intestinalis (Cestoda),
Amidostomum fulicae and Porrcaecum sp. (Nematoda) .The stomach analysis revealed that
the bird is omnivorous in feeding including wid range of invertebrate animals with some plant
origin food items.

Background: Cytomegalovirus (CMV) virus is a recognized important cause of congenital CMV infection which carries a significant risk for symptomatic disease and developmental defects in newborns. Its prevalence varies from place to other and time to time. This study is conducted to estimate its prevalence in Baghdad among infants suspected of having a congenital infection and to study the associated findings.   

 Subjects and Methods: The study was carried out in Al-Alwyia pediatrics teaching hospital. Data were collected, and blood samples were taken for infants suspected to have intrauterine infections over a period of one year, from 1 October 2019 to 1 October 2020.  Immunoglobulin M (IgM) tests for CMV w

Background: obesity is a major global health problem with more than 200 million obese men and almost 300 million obese women. Melatonin is a well-known molecule for its involvement in circadian rhythm regulation and has multiple pathological actions including control of appetite, sleep wake cycle and metabolic syndrome.

Aim: to estimate the effect of melatonin supplements on obese patients on a calorie restricted diet in comparison to patients on lifestyle measures only in the form of weight loss, waist circumference and sleep quality.

Subjects and Method: one hundred patients with body mass index > 24 were collected, fifty patients were starte

The aim of this paper is to describe an epidemic model when two SI-Type of diseases are transmitted vertically as well as horizontally through one population. The population contains two subclasses: susceptible and infectious, while the infectious are divided into three subgroups: Those infected by AIDS disease, HCV disease, and by both diseases. A nonlinear mathematical model for AIDS and HCV diseases is Suggested and analyzed. Both local and global stability for each feasible equilibrium point are determined theoretically by using the stability theory of differential equations, Routh-Hurwitz and Gershgorin theorem. Moreover, the numerical simulation was carried out on the model parameters in order to determine their impact on the disease