Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

Background: This study was carried out in response to the Zika virus epidemic, which constituted a public health emergency, and to the 2019 WHO calling for strengthened surveillance for the early detection of related microcephaly. The main aim of the study was to phenotype the craniofacial morphology of microcephaly using a novel approach and new measurements, and relate the characteristics to brain abnormalities in Zika-infected infants in Brazil to improve clinical surveillance.

Methods: 3D images of the face and the cranial vault of 44 Zika-infected infants and matched healthy controls were captured using a 3D stereophotogrammetry system. The CT scans of the brain of t

Polycystic ovary syndrome (PCOS) is one of the most common endocrine disorder. To determine the metabolic disorders in women with PCOS, (25) women with PCOS ages (15 - 47) years have been investigated and compared with (20) healthy individuals. All the studied groups were carried out to measure fasting blood sugar, (anti-GAD Ab, anti β-islet cell Ab by IFAT) and measured insulin level by ELISA. There was significant elevation in the concentration of fasting blood sugar than in control groups (p ≤ 0.05) and there was negative results for anti-GAD Ab and anti β-islet cell Ab by IFAT test for serum of women with PCOS, while there was significant differences in the insulin level for women with PCOS compared with control groups (p ≤ 0.05),

Polycystic ovary syndrome (PCOS) is one of the most common endocrine disorder. To determine the metabolic disorders in women with PCOS, (25) women with PCOS ages (15 - 47) years have been investigated and compared with (20) healthy individuals. All the studied groups were carried out to measure fasting blood sugar, (anti-GAD Ab, anti ?-islet cell Ab by IFAT) and measured insulin level by ELISA. There was significant elevation in the concentration of fasting blood sugar than in control groups (p ? 0.05) and there was negative results for anti-GAD Ab and anti ?-islet cell Ab by IFAT test for serum of women with PCOS, while there was significant differences in the insulin level for women with PCOS compared with control groups (p ? 0.05), these

Background: The main purpose of this study is to find if there is any correlation between the level of C-reactive protein (CRP) in gingival crevicular fluid with its serum level in chronic periodontitis patients and to explore the differences between them according to the probing depth. Materials and methods: Forty seven male subjects enrolled in this study. Thirty males with chronic periodontitis considered as study group whom further subdivided according to probing depth into subgroup 1 with pocket depth ≤6mm, subgroup 2 with pocket depth >6mm. The other 17 subjects considered as controls. For all subjects, clinical examination where done for periodontal parameters plaque index (PLI), gingival index (GI), bleeding on probing (BOP),

Abstract: Coronavirus disease 2019 (COVID-19) is an infectious disease with severe acute respiratory syndrome and first recognized in Wuhan, China, and it has since spread to the world, resulting in the coronavirus pandemic to 2020. The present study aimed to evaluate Molecular study of some types of vaginal fungi isolated from recovered women from Covid-19 in Baghdad governorate. The study was conducted on 213 samples collected between December 2021 and March 2022, where the number of positive samples reached 188 with percentage 88.26%, while the number of negative samples reached 25 with percentage 11.73% by taking vaginal swabs from various female patients in Al- Kadhimiya Teaching Hospital. Three of Candida spp. were isolated: Candida a

Christianity rejected abortion, since its inception, it took a luck against abortion, although there is no mention of it in the Bible, as there is no explicit text for abortion in the Old or New Testament and that the early Christians considered abortion a sin in all stages, and beliefs included abortion as an act of murder. What is forbidden in the Ten Commandments is “Thou shalt not kill”, and it is understood that killing here is either plundering one’s personal life (suicide) or stealing another person’s life (killing), or stealing the life of a person who has not yet been born (aborting fetuses). Based on the above, it was necessary for individuals to search for (Abortion in the Christian Religion / Descriptive Study) The resea

Out of a total of fifty samples, thirty-five isolates were identified as Serratia marcescens. Thesediverse clinical samples were collected over a three-month period, from October 2023 to December 2023, fromseveral hospitals in Baghdad, including Fatima Al-Zahraa Hospital, Al-Sader Hospital, Ibn Al-Balady Hospital,and Al-Imam Ali Hospital. The clinical samples primarily included urine from patients with urinary tractinfections (UTIs). All isolates were cultured on nutrient agar, MacConkey agar, and blood agar, and theiridentities were confirmed through biochemical testing and the Vitek 2 compact system. Based on phenotypicvirulence factors, the S. marcescens isolates showed varying positive patterns: 32 out of 35 (91.42%) forprotease

Introduction: A Pap test can detect pre-cancerous and cancerous cells in the vagina and uterine cervix. Cervical cancer is the easiest gynecologic cancer to be prevented and diagnosed using regular screening tests and follow-up. This study aimed to estimate the cytological changes and the precancerous lesions using Pap smear test and visual inspection of the cervices of Iraqi women, and also to determine the possible relationship of this cancer with patients’ demographic characteristics. Methods: The study included 140 women aged (18-67) years old referred to the National Cancer Research Center (NCRC), Baghdad, Iraq, during the period 2011-2016. Both visual inspections of the uterine cervix and Papanicolaou smear screening were performed

Recently, there has been an increase in the prevalence of ulcerative colitis (UC), and inflammatory bowel diseases (IBD) worldwide, especially in certain recently industrialized countries like China and In¬dia. Globally, the prevalence of UC, a chronic illness that affects the large intestine, is rising. Fifty adherent invasive Escherichia coli (AIEC) isolates were identified from ulcerative colitis biopsy samples originating from the Gastrointestinal tract (GIT) and Hepatology teaching hospitals/medical city in Baghdad City. The test’s results demonstrated that the AIEC isolates had a high level of resistance to the majority of the an-tibiotics under investigation. Enterobacterial Repetitive Intergenic Consensus (ERIC-PCR) and m