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 of scrutiny of a proposed program takes into account the scrutiny Related party transactions and disclosures that are binding on the facility disclosed in accordance with local and international standards. Search based on the premise that the availability of an audit guide and auditing programs commensurate with the privacy of the transactions that take place between the relevant parties to help auditors in the performance of their work checksum and reduce the risk and impact of audit related to the financial statements of the parties. To achieve hypothesis sought to achieve its objectives in the application of a proposed audit program, it has reached a researcher to a group of the most important conclusions, the lack of scrutiny the program, whether the auditors' offices or in the Office of Federal Financial Supervisory includes the reliability of the financial statements of the entity.
A factorial experiment was conducted at the laboratories of the College of Agriculture – Kerbala University during 2016. The aim was inhibitory efficiency for some aqueous and alcoholic extracts of Cumin, Fenugreek, Sweet Fennel and Black cumin in growth of Escherichia coli and Staphylococcus aureus bacteria. Results of Lab the extracts alcoholic, Concentrations 10, and 20 μg/ml giving to the highest percentage of inhibition from water extracts for both types of bacteria. Alcoholic extract of cumin highest percentage inhibition and concentration reached 23 and 26 mm, respectively, for the bacterium Staphylococcus aureus, while the bacteria Escherichia coli giving the alcoholic extract of the concentration of 20 μg/ml
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The implicit is the narrative technique used to give indirect hidden messages. To read between the lines means to understand the implicit meaning that is not directly indicated. This technique is expressed in two forms: the hypothesis and the implications of linguistic and non-linguistic rules. Nathalie Sarraute’s "Pour un oui ou pour un non" states this narrative method through her character’s verbal and non-verbal dialogue. The present paper discusses the implicit method and shows the reason behind which the author uses it in her play "Pour un oui ou pour un non".
Résumé
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The present study attempts to identify some of the differences between the skull bones of two species Cyprinus carpio and Carassius carassius, which belong to the Cyprinidae family. The study is a taxonomic diagnostic study between the two species which are considered local fish abundant in the Iraqi aquatic environment
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This study was perform to defined the effect of fungus Metarhizium anisopliae Sorokin with concentrations 5x101, 5x103 and 5x105 spore/ ml and Actelic insecticide with concentration 0.001% in pupa stages of Callosobruchus maculatus in pupa ages of 24 and 120 hours the results of the study showed the following: the highest killing rate of treated pupa in age 120 hours 100% at concentration 105 spore/ ml. observation for distortions in the adult insects from the pupa that treated with fungal concentration like wings and abdominal distortion , the concentration of fungal effect on the number of eggs that production from adults and percentage of hatching.
Background: Euonymus japonicus is one species of celastraceous family used as a decorative plant and in traditional Chinese medicine. The lack of information about the main active constituents and the possible biological activities of Iraqi Euonymus japonicus leaves is considered a motivation to start this in vitro study
Objectives: to identify the phytochemical components and to evaluate antioxidant and antimicrobial activities
Material and Methods: The chemical composition of Iraqi Euonymus japonicus leaves was identified and analyzed using the Reversed-Phase High-Performance Liquid Chromatography approach and the antioxidant properti
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This experiment was conducted to study the effect of injecting hatching eggs into a flock of broiler aged mothers with different concentrations of the alcoholic extract of Moringa oleifera powder on productive performance of broilers during the period of rearing of 35 days. The study included two experiments for a period at 2/10/2021 to 28/11/2021, where eggs were injected into the Mustafa Poultry Hatchery/ Wasit Governorate- Aziziyah District. A 400 hatching eggs of 308 Ross mothers of modern broilers used at age of 48 week, eggs of average weight 66 ± 1 g/egg were collected in same day then stored for two days. A quarter of treatments were randomly distributed with 100 eggs for each treatment.
... Show MoreBackground: Atelectasis occurs regularly after induction of general anesthesia in bariatric surgery, persists postoperatively, and may contribute to significant postoperative morbidity. Intraoperative recruitment maneuver improve lung ventilation, oxygenation and lung mechanics.
Objectives: The aim of this study was to compare the effects of recruitment maneuver on oxygen saturation, end tidal carbon dioxide and lung mechanics in two Groups; the volume control group and pressure control group with fixed level of PEEP.
Patient and Method: Forty patients, BMI >35 kg/ m2, who have no major obstructive or restrictive respiratory disorders where allocated in two group
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Abstract
As one year elapsed since COVID-19 outbreak, venous and arterial thromboses are increasingly reported in different vascular territories. Once accessed by the virus, the endothelial cells, abundant in angiotensin converting enzyme-2 (ACE-2) protein, will be activated by the inflammatory process leading to coagulopathy and vascular lesions. Herein, we describe a case of extensive thrombosis of the infra-renal inferior vena cava and iliac femoral vein in a man of 62 and a case of acute superficial femoral artery thrombosis in a lady of 55. Both were COVID-19 confirmed cases with severe pneumonia, high D-Dimer levels and risk factors for severe disease or death. Despite presentation 1-2 weeks after the onse
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Among Persian poets and literary works, Ferdowsi and Shahnameh have a distinctive and prominent place. Since the 5th C. AH , they took the interest of all Persian language and literature scholars and were one of the first books to be translated into different languages including Arabic by Al Fatih Bin Ali Bin Mohammed Al-Bandari in the year of (620)AH .Because it was completed in the early 7th C. AH and in terms of antiquity, there is no older copy than of Al-Bandari’s version which holds great value in the analysis of Shahnameh other different copies.
To find out the how far analogy goes, the present paper makes a general comparisons of Bijan and Manijeh in Shahnameh Fer
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The purpose of the current work was to evaluate the effect of Radiation of Gamma on the superconducting characteristics of the compound PbBr2Ca1.9Sb0.1Cu3O8+δ utilizing a 137Cs source at doses of 10, 15, and 20MRad. Solid state reaction technology was used to prepare the samples. Before and after irradiation, X-ray diffraction (XRD) and superconductor properties were examined. Results indicated that the tetragonal structure of our chemical corresponds to the Pb-1223 phase with an increase in the ratio c/a as a result of gamma irradiation. (Tc (onset) ) and on set temperature Tc (offset)) were also dropping from 113 to the 85.6 K and 129.5 to 97 K, respectively, for a transition temperatu
