تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

The objective of study was determining the most prevalent Salmonella spp. and their antimicrobial susceptibility in broilers and laying chickens and their feed and drinking water in five chicken farms in Karbala, Iraq over the period from August to October 2020. A total of 289 samples, including 217 cloaca swabs, 46 water and 26 feed samples were collected. Salmonella spp. was identified firstly by routine diagnostic methods, followed by applying the API 20E kit, the Vitek2 system, and serology. There was significant differences in Salmonella prevalence among different types of samples, mainly cloaca swabs reported a high isolation rate (21.7%). In contrast, feed samples were completely free of contamination. The highest rate of isolation w

An increasing interest is emerging in identifying natural products to overcome drug resistance in cancer patients. In this context, the present study was conducted to investigate the cytotoxic effects of neem plant (Azadirachta indica) oil in three different biological models (breast cancer cell lines, Allium cepa root tip, and mice vital organs). The cytotoxic potential of the neem oil was evaluated with two human cell lines (MCF7 and MDA-MB231) and an Allum cepa root tip bioassay. Histopathological analysis was conducted on the neem oil-treated and untreated control mice. The results revealed an anti-proliferative effect for neem oil on both estrogen receptor-positive (MCF7) and estrogen receptor-negative (MDA-MB231) breast cancer cell li

The High Modulus Asphalt Concrete Mixture (HMACM) or (EME) (Enrobes a Module Eleve) developed in France, since, 1980 by Laboratories Central des Ponts et Chaussees (LCPC). Due to the increasing in traffic intensity and axle loading this type of mixing were suitable for pavement subjected to heavy duty. Experiments showed that EME mixtures have an excellent moisture damage resistance permanent deformation, fatigue cracking and reducing costs of maintenance and a significant reduction in thickness of pavement. Because of the high stiffness of EME mixes, the stresses transformed to the bottom laid layer by repeated traffic wheel loads were reduced effectively. This study intend to focus the light into the possibility of producing asphalt mixtu

Abstract Aim: Autism is a neurodevelopmental disorder which affects communication and social interaction of children. It is a heterogeneous disease with various clinical presentations. Some genes are involved in its pathogenesis. It has been suggested that environmental exposure to lead can increase the risk of autism. The aim of our study was to compare blood lead levels among autistic and non-autistic children. Material and Method: This retrospective study included 107 children (60 with autism and 47 without autism) referred from the different Iraqi provinces, in the years 2015, 2016 and 2017, to the poisoning consultation center in Baghdad. Data collection including age, gender, residence, referral source, family history and blood lead l

Anaemia is one of the most important problems of malnutrition in the world, especially in countries developing and anemia is associated inextricably important public health and HIV and morbidity and reduced mental capacity This study aims to determine the incidence of anemia for the period 1999-2000 among healthy adults outwardly and its relationship with some variablesjob related study sample included 200 male and 200 Antymn but the cities of Baghdad and Baquba reviewers for central labs

In vitro antifungal susceptibility test of itraconazole was carried out against 38 isolates from nails, skin, oral cavity, vagina and wounds, This study was done in Ramadi Teaching Hospital in period from January to August 2010. According to the National Committee for Clinical Laboratory Standard (NCCLS ) M 27- A by using the broth dilution method. Inoculum size was 1-5X10³ CFU/ ml, while final concentrations of itraconazole ranged from 0.025 – 6.4 μg / ml by using RPMI – 1640 broth media and the fungus was incubated at 35 ^oC.  No resistant stain was recorded. MIC ranged from 0.05 – 6.4 μg / ml and the Mean ± SEM was 0.89 ± 0.28. MIC for nail isolates was 0.05 –

characteristic tissues and cells, exerting their pharmacological aspects and alleviating a lot of diseased processes. Accordingly, this research is about introducing some isatins to be nucleophilically attacked at C3 forming products of azomethine ylide functionality. These iminium compounds were made by allowing certain isatins to be reacted with the secondary amino acid, proline, at acetic acid and methanol medium and then collected after purification to be identified with total Leukocyte count (TLC) and melting point. The structural characterization was performed by fourier-transform infrared spectroscopy (FTIR), proton nuclear magnetic resonance (1H-NMR), and community health nursing (CHN) analysis. The microbiological evaluatio