The audit committees are considered to be one of the most important committees because of the role they play in supervising and monitoring the process of formation of the financial statements and correction of the internal supervising system also strengthening the independency of the internal and external audit. Matters which increases the efficiency and integrity of the financial statements which reflects positively on competence of board of directors and then enhance the position of the company through increasing the trust of the users of the financial statement within the company. 

Therefore, this research deals with the evaluation of the performance of the audit committees in Iraqi banks according to the local rules and

The successive international changes in the economic, political, cultural and other fields resulted in many phenomena that occupied different levels of interest, and have been followed up, studied and analysed by specialists and researchers especially under the development of the media in the global communication.

Even though these phenomena had reflections in the communication domain like development and changes in the mechanism of behaviours between the international communities, they created in the meantime a phenomenon that caused an imbalance in the production, spread and the use of the informations that were supposed to be for fewer than 5 countries whereas it actually it is for more than 180 countries.

Objective: The present study was aimed to develop a pH-triggered in situ gel for local release of lidocaine hydrochloride (lidocaine HCL) in the buccal cavity to improve the anesthetic effect of this amino amide drug which has very high water solubility. The formulations were introduced to the oral cavity as a spray to improve compliance and for easier administration.Methods: In this work, two grades of carbopol (934 and 940)-based in situ gel spray were designed. The formulations containing lidocaine HCl 5% were prepared by mixing different concentrations of carbopol with xanthan gum. Eight formulations were investigated and evaluated for gelation capacity, spray angle, volume of solution delivered per each actuation, rheological p

Background: Prolonged use of low-dose estrogen ''20 micrograms or less" Combined oral contraceptive pill (that have estrogen and progesterone steroid hormone) had an effect on bone turnover .Bone mineral density is used in clinical medicine as an indirect indicator of osteoporosis and fracture risk. The aim of the study: The aim of this study was to investigate the effect of low dose oral contraceptive pill on the cortical thickness (in millimeter) and bone mineral density at the mandibular cortex of mental and gonial regions in Hounsfield unit(HU) using spiral computed tomography. Material and method: This prospective study was conducted on computed tomographic image of 100 women aged between (20-40) years .The collected sample includes

Background: Mental health is integrated into PHC as a strategy of WHO to fill the gap in mental health treatment. Part of this strategy needs a level of task shifting so that mental health care is provided by different level of PHC workers and not only specialists such as psychiatrists and psychologists.

Objectives: To assess the knowledge and attitudes of family doctors regarding the provision of psychological health in PHCC and if there is an association between the certificates of these family doctors and their Knowledge and attitudes to psychological health.

Subjects and Methods:  A cross-sectional descriptive study with analytic elements was conducted in 8 famil

Heavy metal consider as major environmental pollutants. Many of industrial wastewater effluents contain a wide range of these heavy metals. The adsorption of Cd2+ and Pb2+ metal ions from aqueous solution by activated carbon was studied. The results showed that maximum adsorption capacity occurred at 486.9×10-3 mg/kg for Pb2+ ion and 548.8×10-3 mg/kg for Cd2+ ion. The adsorption in a mixture of the metal ions had a balancing effect on the adsorption capacity of the activated carbon. The adsorption capacity of each metal ion was affected by the presence of other metal ions rather than its presence individually. The study showed the presence of other heavy metals attribute to the reduction in the activated carbon capacity, and the adsorp

The study included examination of three types of different origin and orange juice at the rate of recurring per sample, the results showed that the highest rates of acid (pH) in the A and juice were (4). And salts of calcium is 120 ppm in juice C and 86 ppm of magnesium in the juice B, for heavy metals the highest rate of lead .18 recorded ppm in juice B, 1.32 ppm of copper in juice A, 5 ppm of iron in the juice B, 1.3 ppm of zinc in the juice B, 0.05 ppm of aluminum in each of the sappy B and A, 0.02 ppm of cobalt in the juice B, 0.3 ppm of nickel in the juice B, 170.6 ppm sodium in C juice, but for the acids, organic that the highest rates were 3.2 part Millions of acid in the juice owner a, 260 ppm of the acid in the juice the ascorbi

Anticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy