Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Parasitological investigation of piscivorous birds in Al-Hammar marsh south of Iraq during December-February 2004 and December 2005 were revealed that water birds infected with five nematode species, which belong to three different superfamilies, Desmidocercella numidica (Seurat, 1920) (Superfamily: Aproctoidea) from three piscivorous birds including Grey heron Ardea cinerea, Bittern Botaurusstellaris, and small white heron Ardeola ralloides; Avioserpens sp. 1 and Avioserpens sp. 2 (Superfamily: Dracunculoidea) from small bittern Ixobrychus minutus and black glossy ibis Plegadisfalcinellus respectively; Baruscapillaria sp. and Baruscapillarinae gen. sp. (Sup

Recent accumulated evidences suggest that prolactin is an important immunomodulator and may have a role in the pathogenesis of systemic lupus erythematosus (SLE). The aim of this study was to assess the frequency of hyperprolactinemia in women with SLE and to evaluate its correlation with disease flares. Serum prolactin levels were measured in 62 women with SLE and 50 age- and sex-matched healthy controls. In patients and control groups prolactin levels were determined by immunoradiometric assay (IRMA). The prolactin level was found to be higher than normal rang in (40.3%) of SLE patients in active stage versus only (8.06%) of the same SLE patients but in the inactive stage and in (4%) of control group, the elevation was ranging between mi

The oxidative stress is result of unbalancing between oxidants and antioxidants in the body. Hypertension (HT) is a measure of average systolic blood pressure which created by the heart contracting, greater ?140 mmHg or an average diastolic blood pressure, which is the heart fills, of ?equal to 90 mmHg. The study is conducted on 28 female patients with HT from Ibn Al-nafese hospital in addition to 28 female control. The markers measured are albumin, malondialdehyde (MDA) and 8-Hydroxy deoxyguanosine (8-OHdG). Also electrophoresis study on extracted DNA with Fenton reaction was done. Results of this study show there are high significant decrease (p?0.01) in albumin concentration of patient related to control, and there is a high significan

Blood lipids are important mediators of host defense during the acute phase of innate immunity. Parasites may induce significant changes in lipid parameters, as has been shown in vitro study where substitution of serum by lipid/cholesterol in medium and in experimental models (in vivo). Thus changes in lipid profile occur in patients that having active infections with most of the parasites. Toxoplasma cannot synthesize cholesterol and depends upon acquisition of low density lipoprotein (LDL)-derived from the host cell, via endocytosis mediated by the LDL receptor or the LDL receptor-related protein.The present study is conducted to evaluate the changes in lipid profile in T. gondii infected women.A total of patients included 87 aborted wom

 The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

All major organs may be impacted by the connective disease systemic lupus erythematosus, a separate risk factor for coronary artery disease (CAD). Adhesion molecules like intercellular adhesion molecules (ICAM) and vascular cell adhesion molecules (VCAM) can detect endothelial damage and dysfunction, which appear to play a crucial role. This study investigated whether people with SLE had elevated subclinical and clinical atherosclerosis risk factors. Traditional CAD risk factors such as smoking, hypertension, and hyperlipidemia cannot entirely explain this elevation. It is thought that immunological dysfunction also increases CAD risk in SLE patients. The study aimed to assess early endothelial changes in SLE Iraqi female patients w

            Eight patients (3 male and 5 female) were treated in this study by Endovenous Laser Ablation (EVLA); Mathematical models are proposed to estimate the applied laser power and to assess the recovery period. The estimations of the applied laser power and recovery period in these models will be depended mainly on the diameter of the incompetent vein.  In addition, Excel Program was utilized to find the proposed models.  A 1470 nm diode laser up to 15W continuous power (CW) was used in the treatment of venous ulcers by EVLA procedure. Following up by duplex ultrasound was started in the 1st week after the first session until the vein is completely closed. The present study concluded that the relationship both between