The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

A total of (90) blood samples were collected from male patients infected with Toxoplasmosis who recovered from COVID- 19 and attended Kamal Alsamiraai Hospital from 15 January to 15 September 2021. We measured anti-Toxoplasma antibodies (IgG and IgM) detected by ELISA, whereas Anti-COVID-19 antibodies (IgG and IgM) were estimated using Elisa and Afilias. The semen characteristics were also studied among fertile, healthy individuals (control group) and sub-fertile patients. Results showed that the mean sperm count was high among the control group (40.5±1.3x 106/ml) compared with that of the sub-fertile patients (10.3±1.75 and 8.8±1.9 x 106/ml for oligozoospermia, and oligoasthenozoospermia respectively), and it was the highest (44.7±1.4

Objective: This study aims to assess the efficacy of CT-guided true-cut biopsy as a less invasive and cost-effective diagnostic technique for peripherally placed lung lesions.   Methods: fourty patients with solitary lung nodule were involved in this study, true cut biopsies under Ct guide was taken then processed for routine H&E staining.   Results: different pathological features can be identified with different pathological features giving primary diagnostic screening for lung cancer   Conclusion: CT guided thoracic lesion biopsy is very efficient, cost-effective and less invasive technique when compared with the thoracic surgery

Objective: This study aims to assess the efficacy of CT-guided true-cut biopsy as a less invasive and cost-effective diagnostic technique for peripherally placed lung lesions.

Justice is a human values that heavenly religions urged, and made her the fundamentals of individual and social and political life, in Allah almighty sent justice messengers, and sent down his books,as the Earth and the heavens with justice, it is a legal system in which a person takes his dues, which protect the rights of the individual And punish him when committing mistakes, so all religions to achieve chiefly Christianity, the Bible that Allah almighty qualities of Justice, and it is not affected by love or hate, and no factors or percentages, but granted to all who are on earth that despite money and prestige, or what was between them. Of affection or no matter, as well as injustice, whether unjustly or self for others, especially the

Terrorism is an old phenomenon, but awareness of its seriousness talk of where to stretch the impact of the terrorist crime and the magnitude of the results as well as the community's awareness of the newly therefore appeared studies and special laws to deal with this phenomenon, especially that this phenomenon has increased the time being to enter an organization where the scientific methods and modern techniques that cause destruction and horror of mass.That the term terrorism in the modern era did not materialize and actually only in 1793 and that was when he declared Robespierre (Robespierre) the beginning of the reign of terror or Alrhb (Reign of terror) which lasted in France from March 10 1973_27 July 1794 where it was the execution

Obesity is an increasing health problem in developing countries and has grown into a major global epidemic. Recent studies suggest that colonization of the stomach with Helicobacter pylori (H. pylori) may affect gastric expression of appetite and satiety-related hormones, finding that patients cured of H. pylori infection have gained weight. Further exploration of the relationship between obesity and H. pylori infection is therefore warranted. The objective of this study was to determine the prevalence of H. pylori infection in a sample of obese patients. A total of 69 obese females and 55 normal-weight females as a control group were included. Body mass indices (BMI) of all females were measured and tests for H. pylori performed. Subjects