The research addressed the problem of widows that increased recently enormously. The researcher also referred to the perspective of Islam that gave a significant attention for both widows and orphans as powerless groups. Some straightforward example were presented to reflect the actual difficulties that encounter these groups as well as the author proposed number of appropriate ways that mitigate their psychological and physical sufferings such as: the provision of convenience jobs, and the legislation of rule that save their rights. Moreover, the researcher addressed the importance of marrying widows and what these challenges that encounter polygamy in Arab societies, the advantages and disadvantages of polygamy, and discussing all the

The Shari'a of Islam is the end of the laws revealed by God, including the goodness of the servants in the pension and the restored. They are supported by the enemies of Islam, especially in these days when the Islamic Ummah is subjected to a fierce campaign by its enemy to repel it from its religion through what they claim from the rights of women, including the right to equality with men.
      Islam came to announce to all mankind that women are part of life in society without which they can not imagine life for them. Islam did not leave women under the absolute authority of men, but raised their status and worked to liberate them, and these rights are divorced from her husband, does she have the right

Apical meristems, lateral buds, anthers of immature flowers and immature embryos of chickpea ( Cicer arietinum L.) were cultured on MS media with different growth regulators and incubated for 6 weeks at 25-27?C with 16 hrs photoperiod for callus initiation. Results indicated that 1 and 0.1 mg/l of 2,4-D and BA were suitable for callus initiation when apical meristems and lateral buds were used. While 2 and 0.5 mg/l of both growth regulators were essential for immature embryos. It was noticed that using chickpea anthers of the MS medium must contain 1mg/l 2ip and 0.5 mg/l IAA. However, MS medium supplemented with 1-3 mg/l of BA and 2,4-D respectively was good for callus initiation from lateral buds, anther and immature embryos.

Parasitological examination of gills of three species of sparid fishes in the territorial waters of Iraq was performed, two diplectanid monogenoids were isolated and described; Lamellodiscus indicus Tripathi, 1959 from both Haffara seabream Rhabdosargus haffara (Forsskål, 1775) and Goldline seabream R. sarba (Forsskål, 1775) and Protolamellodiscus senilobatus Kritsky, Jiménez-Ruiz and Sey, 2000 from King soldierbream Argyrops spinifer (Forsskål, 1775). The record of the parasites is considered new to the parasite fauna of Iraq. The redescription of L. indicus for the first time which is collected from a new distribution area (Arabian Gulf). R. haffara is considered a new host record .

Background/Aim: Knee osteoarthritis is a frequently crippling chronic condition. Numerous pharmacological medications have been successfully utilised to treat knee osteoarthritis. This research aimed to compare the efficiency of metformin and serratiopeptidase in treating and preventing osteoarthritis development via distinct mechanisms. Methods: Between 1 January and 30 May 2019, a randomised-clinical-trial was done at Al-Kindy Hospital on 80 osteoarthritis patients, divided in two groups. Group I was given metformin 850 mg orally, whereas Group II was given serratiopeptidase 20 mg and metformin 850 mg orally. Parameters in these groups were compared with forty healthy normal controls. Results: Following treatment, patients in Grou

Determination of the level of adipokines (obestatin, vaspin, tumor necrosis factor-? and interleukin-6)in hypo-and hyperthyroid patients from Educational Baghdad Hospital in Baghdad City was investigated. Fifty patients with hypothyroidism and Fifty patients with hyperthyroidism were selected. A control group of thirty euthyroid persons was included. Blood was collected by vein puncture and serum was separated and stored at –20C. Adipokines (obestatin, vaspin, tumor necrosis factor-? and interleukin-6) were estimated using ELISA method. The findings show a significant (p<0.05) increase in obestatin level in hypothyroid patients, while there is no significant difference in hyperthyroid patientsas compared with the euthyroid subjects.

During recent years, there has been an increasing interest in the investigation of the cytokines roles in pathogenesis of cancer, thus the study aimed at evaluating the level of tumor necrosis factor-alpha(TNF-?) in sera of Iraqi multiple myeloma (MM) patients. Beta 2-microglobulion (?2-m) was assessed to determine if there was any association between this cytokine and the level of ?2- m, as the latter is related to the stage of the disease. In addition, the age and gender were also taken into consideration. Furthermore, we investigated the relationship between IgG and TNF-? in sera of patients. 49 Iraqi patients (27 males and 22 females).The patients were also divided into two groups: the first group included (17) patients who were

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i