This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of d

Breast carcinoma is one of the greatest popular neoplasms in females. It is a major reason of demise in the world, and it is the first cancer in ranking diagnosed in Iraqi women. This study aimed to determine aminoacyltRAN-synthetase complex interacting multifunctional protein 1 and liver enzymes levels in Iraqi females with stage II breast malignance, and study the effect of chemotherapy (after surgery) on these markers. This study included 50 females patients with stage II breast malignance (before and after surgery and second dose of chemotherapy) attending the Oncology Teaching Hospital in Medical City/ Baghdad, in addition to 20 persons as controller group were chosen without any chronic diseases. Their ages ranged from (30-55) years.

The opportunistic multidrug resistance pathogen Pseudomonas aeruginosa has one or several flagella, and the numbers of these sophisticated machines are regulated by the flagellar regulator gene FleN. The flagellar hook gene FlgE is important for its synthesis, motility and tolerance to antibiotics. Bacteriahave resistance to antibiotics, especially to cephalosporin beta-lactam antibiotics. For the current study, 102 clinical specimens were collected and identified using routine laboratory tests and confirmed by Vitek-2 compact system.  A total of 33 isolates of P. aeruginosa were identified. The antibiotic susceptibility test was done by the Vitek 2 Compact system. Flagellar gene detected by conventional PCR revealed that the FleN

Background: Cardiomyopathy (CM) is a cardiac muscle disorder that can lead to heart failure (HF). It has several phenotypes, including dilated, hypertrophic, and restricted. Pro-inflammatory cytokines play a crucial part in the development and advancement of CM. Objective: This study aimed to measure the concentration of certain cytokines [Interleukin- 1β (IL-1β), Interleukin-6 (IL-6), and Tumor Necrosis Factor (TNF-α)] in the serum of Iraqi patients with CM. Materials and Methods: Sixty CM patients and 30 healthy individuals with age ranged from 40 to 70 years old were enrolled in this study through their presence at Iraqi Center for Heart Diseases, Ghazy Al-Hariri Hospital for Surgical Specialties in the Medical City in Baghdad. The st

The embryonic development of the Mosquito fish(Gambusia affinis) eye lens was investigated using light microscopy .The results indicated that the embryonic development of the lens does not correspond to that of the non spherical lenses of terrestrial vertebrates .This study showed that a very small cavity in the lens vesicle appears during development ,but it differs from that of the mammalian lens. The most important aspect in this study is that ,the posterior edge of the simple cuboidal epithelium which covers the anterior half of the surface of the lens is situated well beyond the equatorial region of the lens .As a result , the germinal and transitional zones became closer to the posterior pole rather than the anterior pole of the le

This study aimed to identify the histological changes of mosquito fish (Gambusia affinis) exposed to vydate pesticide. (48) female fishes were collected from local markets and also from the stream that surround Baghdad university campus at Al-jadyria, fishes divided into (4) groups and each group consist of 12 fish: T1(exposed to 0.0000001 mg/L),T2 (exposed to 0.0000002 mg/L ) and T3 (exposed to 0.000001 mg /L) of vydate pesticide for (8) weeks. As well as a control group. Fishes were dissected for histological preparations after each (2,4,6,8) weeks of exposure time. Gills were fixed by Bouin’s fluid and stained with Hematoxylin and eosin. Histological study showed that the structure of gill in a control group consists of primary and se

Background: Colorectal cancer is the third most common cancer-related mortality worldwide, and its prevalence is increasing among many nations.  Aim of the study: Investigate the predictive value of carbohydrate antigen 242 (CA242) in comparison to the CEA biomarker and to estimate the significance of CA242 as prognosis maker in colorectal cancer patients. Methods: a case-control study with a total of 150 individuals, 100 patients (59 males, 41 females) and 50 healthy controls (26 males, 24 females). using an enzyme-linked immunosorbent (ELISA) to determine the serum levels of CA242 and CEA. The study was carried out at the gastroenterology consultation clinic of the oncology teaching hospital between November 2020 and February

Background: Diabetes mellitus has been suggested
to be the most common metabolic disorder
associated with magnesium deficiency, and because
available data suggest that adverse outcomes are
associated with hypomagnesemia, it is prudent that
routine surveillance for hypomagnesemia be done
and the condition be treated whenever possible.
Aim of the study:To explore the serum Mg
concentrations of diabetic patients and healthy
controls in our locality.
Mehtods: One hundred and forty four diabetic
patients (22 with type I and 122 with type II diabetes
mellitus) recruited from the outpatient diabetes clinic
at the Specialized Center For Endocrine DiseasesBaghdad (62 patients), National Diabetes Center-Al

Background: The etiology of Systemic lupus erythematosus seems to be multifactorial including environmental as well as genetic factors. The genetic predisposition was supported by the occurrence of Systemic lupus erythematosus in more than one member of a family as well as in identical twins.
Aim of the study: To determine the human leukocyte antigen typing class I (A and B) in patients with Systemic Lupus Erythematousus disease.
Methods: Patients group consisted of 44 Iraqi Arab Muslims patients with Systemic lupus erythematosus disease who presented to Baghdad Medical City from January 2010 to January 2012 from Baghdad Province. The second control group consisted from 80 Iraqi Arab Muslims volunteers from hospital employees and t