Introduction/Aim. Seminal fluid analysis (SFA) plays a crucial role in helping infertility clinics diagnose the underlying reason of male infertility. The aim of the study was to investigate seminal fluid patterns of male partners of an infertile couple with apparently fertile female partners. Materials and methods. A cross-sectional study was conducted between January 2019 and December 2022. Patients were attending consultations for delayed conception for more than 12 months with apparently fertile female partner. Results. Four hundred fifty-three patients were included in the study. The distribution of patients according to age groups showed that 277 patients were young, aged 21 - 30 years (61%). Two hundred sixty-two (58%) patien

Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

The study of traffic on the roads the governorate of Karbala, Where is the study of traffic on the roads measure is necessary to determine the extent of the road and highlighting the importance of its role in the transfer of individuals from original to destination as well as the importance of the region that attracted its movement. This research aims to analyze the traffic in the governorate of Karbala through the study and analysis of surveys of traffic that were made in the governorate. Based on this analysis, it has been reached to identify volumes of the traffic and its density and how the roads are efficient and accommodating these volumes, the results of the traffic survey of the studied roads in the area of the study have shown t

The research dealt with the impact of reinsurance on the financial surplus of the National Insurance Company by focusing on reinsurance in the marine insurance / merchandise branch. The aim of this research was to show the impact of reinsurance indicators (reinsurance ratios, retention ratios, commission rates earned) on reinsurance operations Data on the research variables were collected based on the inductive and deductive approach in the analysis of information for the financial reports of the National Insurance Company of the Marine Insurance Branch and the insurance portfolio (goods) for the period from 2010 to 2017, and for the purpose of obtaining results was used M a number of statistical methods commensurate with the nature of t

Abstract

The open budget means everyone in the society can get information about the government budget in order to watch the governmental works. The aim of the research is to study the concepts of open budget, its advantage, limitations, role of supporting the transparency and questioning the administrative and financial corruption. Thus reflects positively on the national economy by providing governmental information to all users whether they are individuals or belong to the political class, or any other governmental or nongovernmental organizations which are interested in these information.

In order to achieve the objectives of the research aims, we make questionnaire to see aca

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

Technological and digital development has allowed the emergence of many methods of producing semantics on social media sites within semiotic and propagandistic frameworks. This is what made the image appear in different molds and shapes, especially as it is the first material for visual perception.
This made the Israeli propaganda discourse use it as an important tool to manage the content of suggestive messages with semiological connotations. By doing so, such tool uses social networking sites as an appropriate environment to achieve those goals, which are related to cases of manipulating emotions and minds. It, moreover, changes convictions, attitudes, trends and behaviors according to what the propaganda planner wants.
Many Isra

Introduction: We aimed to evaluate the shear bond strength of acrylic denture teeth to flexible and heat-cured denture base material after surface treatments with argon plasma, chemical bonding agent (PALFIQUE universal), and combination. Methods: A total of 80 incisor acrylic denture teeth were treated with a argonplasma, chemical bond (PALFIQUE universal bond), and a combination with 10 samples for each group. The neck (gingival portion) of teeth was cut at a 45° angle, and the teeth were attached to heat-cured acrylic resin and flexible denture base material. All the specimens were stored in artificial saliva for 7 days in an incubator (37 °C). A shear