The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

Background: Oral lichen planus (OLP) is a chronic inflammatory disease with an autoimmune inflammatory pathogenesis. The purpose of this study was to evaluate the role of angiogenesis in the pathogenesis of OLP, using CD34 stain to highlight the blood vessels for measuring the microvessel density (MVD) as well as to evaluate the relation of this marker with the degree of inflammation Materials and Methods: Immunohistochemical (IHC) staining technique was used to evaluate angiogenesis using CD34 in 46 paraffin blocks 10 of them obtained from normal mucosa and 36 from cases diagnosed as lichen planus , 20 of them diagnosed as Reticular type while 16 as erosive type. Severity of inflammation was divided into mild, moderate and severe accordi

Axial spondyloarthritis (axSpA) is a chronic rheumatic inflammatory disease affecting mainly the spine and sacroiliac joints. Since the copper-to-zinc ratio (Cu/Zn) indicates an inflammatory response, the change in ratio is expected to correlate with axSpA. This study compared levels of Cu/Zn in the serum of axSpA patients. Serum samples were obtained from 53 patients with axSpA divided according to biological treatment into cohorts A and B, and 28 healthy control as cohort C. Serum levels of Cu and Zn were determined first by a fully automated chemistry analyzer TC-Matrix Plus, then the ratio was obtained. The elevated serum Cu concentration means of cohort B (189.32 ± 13.808 µg/dL) compared to cohort A (168.85 ± 7.244 µg/dL) a

In this research , we study the inverse Gompertz distribution (IG) and estimate the  survival function of the distribution , and the survival function was evaluated using three methods (the Maximum likelihood, least squares, and percentiles estimators) and choosing the best method estimation ,as it was found that the best method for estimating the survival function is the squares-least method because it has the lowest IMSE and for all sample sizes

In this research , we study the inverse Gompertz distribution (IG) and estimate the  survival function of the distribution , and the survival function was evaluated using three methods (the Maximum likelihood, least squares, and percentiles estimators) and choosing the best method estimation ,as it was found that the best method for estimating the survival function is the squares-least method because it has the lowest IMSE and for all sample sizes

In this work, the elemental constituents of smoker and nonsmoker
teeth samples of human were analyzed by Laser induced breakdown
spectroscopy method (LIBS). Many elements have been detected in
the healthy teeth samples, the important once are Ca, P, Mg, Fe, Pb
and Na. Many differences were found between (female and male)
teeth in Ca, P, Mg, Na and Pb contents. The concentrations of most
toxic elements were found significantly in the smoker group. The
maximum concentrations of toxic elements such as Pb, Cd and Co
were found in older male age above 60 year. Also, it was found that
the minimum concentrations of trace elements such as Ca, P and Na
exist in this age group. From these results it is clear that the

Background: Microscopic examination of parotid gland reveals hypertrophy of the aciner cells sometimes two to three times greater than normal size of PG, in cases associated with longstanding diabetes. This study was designed to determine the effects of duration, fasting plasma glucose and glycosylated hemoglobin on parotid gland enlargement among poorly controlled type 2 diabetes mellitus. Subjects, Materials, and Method: This study was conducted on 36 parotid glands of 18 with type 2 DM , at age range ( 40-60) years, all of them were selected from subjects attending (Endocrine clinic for diabetic patients) in Baghdad Teaching Hospital. , pg was measured with ultrasonography in both longitudinal and horizontal plane. Results: the rate of e