The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

Election study included four sites for the waters in area of Youssifiyah south of Baghdad (river water, tank water, liquefactions water, and water filtrate and seethed and purifier by alum and chloride), the samples were collected during the month of June in 2007. Temperature, electrical conductivity and acidity are measured. Also , the concentration of chloride , sulphate , carbonate , nitrate , sodium , calcium , magnesium , hard total and total dissolved substances are determined , as well as heavy metals assess environmental risk (such as Cu, Pb, Zn, Fe). It was also a study of bacterial totals included both total Bacteria (TB) and Total Coliform Bacteria (TC) and Fecal Coliform (FC) and Fecal Streptococci (FS). The stu

Reflection cracking in asphalt concrete (AC) overlays is a common form of pavement deterioration that occurs when underlying cracks and joints in the pavement structure propagate through an overlay due to thermal and traffic-induced movement, ultimately degrading the pavement’s lifespan and performance. This study aims to determine how alterations in overlay thickness and temperature conditions, the incorporation of chopped fibers, and the use of geotextiles influence the overlay’s capacity to postpone the occurrence of reflection cracking. To achieve the above objective, a total of 36 prism specimens were prepared and tested using an overlay testing machine (OTM). The variables considered in this study were the thickness of the

Reflection cracking in asphalt concrete (AC) overlays is a common form of pavement deterioration that occurs when underlying cracks and joints in the pavement structure propagate through an overlay due to thermal and traffic-induced movement, ultimately degrading the pavement’s lifespan and performance. This study aims to determine how alterations in overlay thickness and temperature conditions, the incorporation of chopped fibers, and the use of geotextiles influence the overlay’s capacity to postpone the occurrence of reflection cracking. To achieve the above objective, a total of 36 prism specimens were prepared and tested using an overlay testing machine (OTM). The variables considered in this study were the thickness of the

Background: Osteoporosis is an extra-articular complication of rheumatoid arthritis that results in increased risk of fractures and associated morbidity, mortality, and healthcare costs. Objective: To evaluate changes in bone mineral density in a sample of rheumatoid arthritis (RA) patients on biological (anti tumor necrosis factor (TNF) alpha) and non-biological agent disease modifying antirheumatic drugs (DMARDs). Patients and Methods: A cross sectional study enrolled 60 RA patients diagnosed by rheumatologist according to the 2010 American College of Rheumatology/European League Against Rheumatism (2010 ACR/EULAR) classification criteria for RA. Thirty patient on biological agent (anti TNF alpha) and 30 patient on non-biological agent (D

Objective: To determine the effectiveness of the educational program on nursing staffs' knowledge about uses of steroids and their side effects.
Methodology: A pre-experimental study design (one group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from ( 28th May to 10 th June, 2020) on a non-probability (purposive) sample consisting of (30 nurses) working in Oncology unit. A questionnaire was built as a data collection tool and consisted of two parts:
First part: The demographic characteristics of the nursing staff (gender, age, level of education, years of experience in hospital, participation in training courses related to nursing care for a patients undergoing

Q-switched lasers widely used in management skin diseases and
sometimes its effect may be inadequate or associated with
cytotoxicity. The current study aimed to investigate the effect of
Q-switched Nd:YAG laser upon cellular elements using in vitro
experimental model. Aqueous solutions of human albumin and pure
calf thymus double strand deoxyribonucleic acid (ctdsDNA)
irradiated with Q-switched Nd:YAG laser at different rates (1, 3 Hz)
and time exposure (up to 60 seconds) using 532 nm (400 mJ) and
1064 (1200 mJ) nm wavelength with fixed spot size of 4 mm. The
effect of laser irradiation on the albumin solution also studied in the
presence of elemental salts of copper, zinc and iron.
Q-switched laser irrad

Thirty one  samples of gum swabs were collected from patients with tooth caries (5-30 years old)  from the College of Science (Biology department )- University of Baghdad- Iraq for the period from October 2018 to December 2018. , The samples were transported, after inoculation in a transport media (nutrient broth), to the laboratory of the College of Science and then cultured on mannitol salt agar and  blood agar). The isolates belonging to Staphylococcus spp. were identified by biochemical tests and Vitek 2 compact system, while the more antibiotic resistant isolates were identified by using Polymerase Chain Reaction(ï´¾PCR)  and sequencing of 16SrRNA . The results showed sharp UV absorption peaks at 330 - 340nm and AFM at 5