Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

Background: Tooth eruption is a more general process, however, which includes certain posteruptive tooth movements. There are two fundamental requirements for both tooth eruption to occur: (1) Require soft tissue, intervening between tooth structure and alveolar bone, which plays an important role in regulating the remodeling of adjacent tissues. (2) Require bone turnover that is temporally and spatially regulated to facilitate specific translocations of teeth through alveolar bone These amniotic stem cells are multipotent and able to differentiate into various tissues, which may be useful for human application and recently it used in many medical branches. CD34 is an endothelial marker that is extensively used in immunohistochemistry a

The main problem established by a discovery of a thyroid nodule is to discriminate between a benign and malignant lesion. Differential diagnosis between follicular thyroid cancer (FTC) and benign follicular thyroid adenoma (FTA) is a great challenge for even an experienced pathologist and requires special effort. A developing number of some encouraging IHC markers for the differential diagnosis of thyroid lesions have emerged, including, Hector Battifora mesothelial (HBME-1) and galectin-3 (Gal-3). There was significant positive correlation between Galectin-3 and HBME-1 in follicular carcinoma and follicular variant of papillary carcinoma (r= 0.380, P= 0.041) and (r= 0.315, P=0.047) respectively. There was no significant correlation between

Many diseases can produce cardiac overload, of these disease hypertension, valve disease congenital anomaly in addition to many other disease. One of the most common diseases causing left ventricle overload is hypertension. A long term hypertension can cause myocardium hypertrophy leading to changes in the cardiac contractility and reduced efficiency. The investigations were carried out using conventional echocardiography techniques in addition to the tissue Doppler imaging (TDI) from which many noninvasive measurements can be readily obtained. The study has involved the effect of hypertension on the myocardium stiffness index through the measurement of early diastolic filling (E) and the early velocity of lateral mitral annulus (E

Background: Mitral valve stenosis is a condition in which the hearts mitral valve is narrowed (stenosis), This narrowing blocks the valve from opening properly obstructing blood flow through the heart and the rest of the body and this causes changes in physical parameters (resistance and conductance). Aim of the study: To assess the changes in the physical parameters in mitral valve stenosis disease in different gender and age by using Doppler ultrasound. Methods : The examination of patients at the Division of Echo - at the Iraqi Center for Heart Disease in Medical City for surgery specialist - Baghdad - Iraq, during(February2009 till November2010). The current study included fifty eight cases containing (27 males and 31 females) ages rang