This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

This is a randomized controlled clinical trial carried out to assess the necessity of the use of prophylactic antibiotics for clean surgical operations in the surgical wards of Ibn-
Sina teaching hospital during the period from December 2002 to April 2003. A total of 80 patients with clean surgical operations and eligible for the study were randomly allocated
to either treatment or control group (40 patients in each group). Only 7.5% of patients who were not given antibiotics postoperatively developed wound infection while none of the control group, without statistical significance (P>0.05). Neither age nor sex have statistical significant association (P>0.05). All the surgical wound infections w

Islamic shrines architecture is one of the Islamic Architectural building types. It is called (Thresholds); (Atabat) in Arabic. Thoroughbred throughout the Islamic world from the east to west. In addition, it carries the style features and peculiarities of uniqueness from the rest of the types of Islamic architecture. By virtue of the particularity of its function as tomb for important person in Islamic history. Islamic shrines architecture has grown and evolved in started from the small shrines, and then taken to widen with the evolution of time in line with the value of the event and the rituals associated with it. Some of them to became centers of large cities of the largest in many parts of the Islamic world.

The objective of the present study is to determine the anti-obesity effects of Akkermansia munciniphila  on some biometric measurements. 40 patients were divided into two groups, each with 20 patients; G1 group consumed the probiotic of A. munciphila   and G2   consumed placebo capsules. The results  showed significant effects on the body weight (p≤ 0.001), which was reduced by a range of -2.29 to -0.7, whereas non-significant differences were observed in the Waist circumferance  . The study also showed significant differences (p≤0.001) between the two groups in the levels of cholesterol (287 vs. 285 mg/dl) , whereas the level of  Triglyceride  significantly  decrease

Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

mucosal secretions as well as in secondary granules of polymorphonuclear leukocytes. Anti-Elastase antibodies, anti-Lactoferrin antibodies,anti-Cathapsin G antibodies and anti-Lysozyme antibodies, which belong to Perinuclear Anti-Neutrophil Cytoplasmic Antibodies(pANCA) have been described in several immunomediated diseases, including Rheumatoid Arthritis .
Objectives: Investigate the prevalence of anti-Elastase antibodies, anti-Lactoferrin antibodies,anti-Cathapsin G antibodies , anti- Lysozyme antibodies and rheumatoid factor in patients with rheumatoid arthritis in comparison to healthy control.
Patients &Methods: The study involved 40 Rheumatoid Arthritis patients who were referred to Immunolog

Absitract

This research was interested in studying the phrase “I don’t know” in the Lisan al-Arab dictionary, and Lisan al-Arab was based on collecting its material from five dictionaries, including: Tahdhib al-Lugha, al-Muqamah, al-Sahih, and the footnotes of Ibn Berri, al-Nihaya and Gharib al-Hadith. The objection to this phrase, and the discussion of its various implications among linguists and the clarification of the closest and most famous content to it according to the data presented to the researcher in his research journey, and to reach this goal, the research division into a preface, five demands and a conclusion and followed the list of sources and references. To define the lexicon of Lisan al-Ar

Background: Salivary tumors are uncommon, being of low incidence worldwide. This study aimed to assess cases collected in this series of salivary gland tumors in regard to histopathological typing, in relation to age, site and gender. Materials and methods: This is a retrospective study; cases were collected from public and private laboratories. A total number of 171 cases were collected. The slides were reviewed and reclassified for histopathological typing according to WHO classification 2005. Results: Benign tumors were more common than malignant tumors. The most common histological type was benign mixed tumor, followed by Warthin’s tumor. The most common malignant tumor was adenoid cystic carcinoma. One hundred twenty three cases ou

Three hundred and sixty different samples were collected from different sources, including wound, burn, nasal, and oral swabs from several hospitals in Baghdad. A number of 150 (53%) Staphylococcus aureus samples were isolated and identified among a total of 283 samples. Then, the spread of the Toxic Shock Syndrome Toxin-1 gene (tsst-1) was investigated in β-lactamase resistant S. aureus. According to the source of samples, the distribution of S. aureus  isolates was found to be significantly higher (p < 0.01) in wound samples as compared to other sources. According to the age, a highly significant  distribution (p < 0.01) was recorded in the age group of 15-30 years,

Background: During pregnancy many physiological, anatomical and biochemical changes take place that affect almost all body systems. In the oral pregnant women have serious changes such as more sever dental caries. This study was conducted to measure dental caries severity and selected salivary variables (salivary flow rate, PH and viscosity)and to find the relation of dental caries with these salivary variables. Subjects, materials and methods: The study group consisted of 60 pregnant women that were divided into three equal groups according to trimester (20 pregnant women in each trimester).They were selected randomly from the Maternal and Child Health Care Centers in Baghdad city, the age range was 20-25 years. In addition to 20 unmarried