The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability

Background: The base of the denture is largely responsible for providing the prosthesis with retention, stability, and support by being closely adapted to the oral mucosa. However; the process of bone resorption is irreversible and may lead to an inadequate fit of the prosthesis; this can be overcome by relining. Materials and methods: Acrylic based soft denture liner is prepared by preparing polymer from purified methylmethacrylate monomer with (10-2) initiator and (30%) dibutylphthalate plasticizer concentrations. Biological properties were evaluated in comparison with the control material through subcutaneous specimens' implantation in the New Zealand rabbits. Excisional biopsies were taken after (1, 3, days 1, 2, 3, 4 weeks) period. Mic

A flexible pavement structure usually comprises more than one asphalt layer, with varying thicknesses and properties, in order to carry the traffic smoothly and safely. It is easy to characterize each asphalt layer with different tests to give a full description of that layer; however, the performance of the whole; asphalt structure needs to be properly understood. Typically, pavement analysis is carried out using multi-layer linear elastic assumptions, via equations and computer programs such as KENPAVE, BISAR, etc. These types of analysis give the response parameters including stress, strain, and deflection at any point under the wheel load. This paper aims to estimate the equivalent Resilient Modulus (MR) of the asphalt concrete

Objective: The study aimed to determine the sources and level of job stress experienced by nurses who were
working in intensive care units, and to find-out the relationship between work-related stress and some variables
such as age, gender, educational level, marital status, and years of experience in cardiac surgical intensive care
unit.
Metl]odo]ogy: A descriptive study was conducted on nurses working in the cardiosurgical intensive care units in
Baghdad hospitals. The study sample was selected purposively and consisted of (60) nurses who were working
in cardiosurgical intensive care units in Baghdad city (Ibm Al-Betar Hospital for Cardiac Surgery, Ibn A1-Nafis
Hospital for Cardiovascular Diseases, and the Iraqi Ce

  Bank credit is extremely important, as the generated revenues by a main focus of any bank earnings no matter how many and varied sources of revenue other, and without losing the bank and the main role function as an intermediary in financial economics . But at the faltering customers in payment of loans .   Therefore , uses a method of financial analysis using ratios as one of the important tools to measure the clients ability to pay , in spite of the need for the Bank analyzed the trend in this regard is focused on three main areas ( liquidity, profitability, and borrowing ) and can be to add another field is the possibility to cover fixed charges of the profits generated.   Finally I would like to emphas

he current research aims to analyze the relationship and the level of influence of labor relations in reducing the cases of job withdrawal in private colleges in Baghdad. (265) individuals from department heads, university professors, and teaching staff in (7) private colleges located in the capital, Baghdad, and based on the Stephen Thompson equation for small samples, the sample size was determined by (157) teachers, and the questionnaire was adopted as a main tool for collecting data and information After ensuring the validity and reliability of its contents, and to test the relationship of influence, correlation and interaction between the research variables, two main hypotheses were formulated from which (5) sub-hypotheses eman

Suppose R has been an identity-preserving commutative ring, and suppose V has been a legitimate submodule of R-module W. A submodule V has been J-Prime Occasionally as well as occasionally based on what’s needed, it has been acceptable: x ∈ V + J(W) according to some of that r ∈ R, x ∈ W and J(W) an interpretation of the Jacobson radical of W, which x ∈ V or r ∈ [V: W] = {s ∈ R; sW ⊆ V}. To that end, we investigate the notion of J-Prime submodules and characterize some of the attributes of has been classification of submodules.

Objectives: In order to highlight the TSH and thyroid hormones levels in preeclamptic and healthy pregnant
women.
Methodology: Ninety patients with preeclampsia were divided into two groups according to the severity of
disease; those with mild disease (37 patients) and those with a severe form (53 patients). A separate group of 30
normal women were included as a normal control group. Venus blood samples were collected from all groups
and the serum was obtained for hormone analysis by ELISA test. Results are expressed using SPSS for window
version 11.0.
Results: Mean serum TSH levels were significantly increased in both of mild and severe preeclampsia compared
with normal pregnancy, and T3 serum level showed a sign

We define and study new ideas of fibrewise topological space namely fibrewise multi-topological space . We also submit the relevance of fibrewise closed and open topological space . Also fibrewise multi-locally sliceable and fibrewise multi-locally section able multi-topological space . Furthermore, we propose and prove a number of statements about these ideas. On the other hand, extend separation axioms of ordinary topology into fibrewise setting. The separation axioms are said to be fibrewise multi-T0. spaces, fibrewise multi-T1spaces, fibrewise multi-R0 spaces, fibrewise multi-Hausdorff spaces, fibrewise multi-functionally Hausdorff spaces, fibrewise multi-regular spaces, fibrewise multi-completely regular spaces, fibrewise multi-normal

Background: Acute appendicitis is the most common surgical abdominal emergency with a life time prevalence of 1 to 7 individuals. Because the clinical diagnosis of acute appendicitis remains a challenge to surgeons, so different aids were introduced like different scoring systems, computer aided programs, ultrasonography, computerized tomography, Magnetic resonance imaging, Gastrointestinal tract contrast studies and laparoscopy to improve the diagnostic accuracy.

Objective: To evaluate ultrasound in the diagnosis of acute appendicitis in those patients clinically diagnosed with histopathology as gold standard.

Methods: A cross sectional study carried in Al-kindy Teaching