Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

Objective: To evaluate and compare the effect of mechanical surface treatment (groove, aluminum oxide particles)
with 45 degree bevel type of joint on tensile bond strength of acrylic specimens repaired by two curing methods
(microwave and water both).
Methodology: Eighty specimens (80) were prepared from pink heat cure acrylic resin. They were divided into two
main groups (40 specimen repaired by microwave energy and 40 specimens repaired by water bath method).Each
group can be divided into four subgroups of ten according to the surface treatment. The control group A was left
intact, group B received no surface treatment, group C and D received surface treatment by (groove, 50 m aluminum
oxide particles). Specimens

           Algae have been used in different applications in various fields such as the pharmaceutical industry, environmental treatments, and biotechnology. Studies show that the preparation of nanoparticles by a green synthesis method is a promising solution to many medical and environmental issues. In the current study, the green alga Stigeoclonium attenuatum (Hazen) F.S. Collins 1909 was isolated and identified from the Al-Hillah River (Governorate of Babylon) in the middle of Iraq. The green synthesis by the aqueous extract of algae was used to prepare the nanoflakes of ZnO. Nanoflakes of ZnO are characterized by X-Ray diffraction (XRD) and scanning electron microscope (SEM) with flakes shape and dimensions ranging be

Objective: The objective of this study was to prepare nanosuspension of a practical water insoluble antiulcer drug which is lafutidine to enhance the solubility, dissolution rate with studying the effect of different formulation variables to obtain the best formula with appropriate physical properties and higher dissolution rate.Methods: Nanosuspension of lafutidine was prepared using solvent anti-solvent precipitation method using Polyvinylpyrrolidone K-90(PVP K-90) as the stabilizer. Ten formulations were prepared to show the effect of different variables in which two formulations showed the effect of stabilizer type, three formulations showed the effect of stabilizer concentration, two formulations showed the effect of combinatio

Naproxen is non-steroidal anti-inflammatory drug, which has antipyretic and anti-inflammatory effect. It is extensively bound to plasma albumin, and exhibits gastric toxicity, so it may be more efficient to deliver the drug in its sustained release dosage form and adequate blood level is achieved. Three liquid formulations with in situ gelling properties have been assessed for their potential for the oral sustained delivery of naproxen . The formulations were dilute solutions of: (a) pectin; (b) gellan gum and; (c) sodium alginate, all containing complexed calcium ion that form gels when these ions are released in the acidic environment of the stomach . The viscosity of the sols and drug release were measured, and was found to be depende

Background: Fast dissolving oral drug delivery system is solid dosage form which disintegrates or dissolves within second when placed in the mouth without need of water or chewing. In present investigation, an attempt has been made to develop oral fast dissolving film of calcium channel blocker lacidipine. Method: Five formulas were prepared by solvent casting method using HPMC (METOLOSE)® as a film forming polymer and evaluated for their physical characteristics such as thickness, weight variation, folding endurance, drug content, disintegration time and in vitro drug release. The compatibility of the drug in the formulation was confirmed by FTIR and DSC studies. Result and Conclusion: The optimized formula F1 showed minimum in vitr

Background: Oral lichen planus (OLP) is a chronic inflammatory disease with an autoimmune inflammatory pathogenesis. The purpose of this study was to evaluate the role of angiogenesis in the pathogenesis of OLP, using CD34 stain to highlight the blood vessels for measuring the microvessel density (MVD) as well as to evaluate the relation of this marker with the degree of inflammation Materials and Methods: Immunohistochemical (IHC) staining technique was used to evaluate angiogenesis using CD34 in 46 paraffin blocks 10 of them obtained from normal mucosa and 36 from cases diagnosed as lichen planus , 20 of them diagnosed as Reticular type while 16 as erosive type. Severity of inflammation was divided into mild, moderate and severe accordi

Background: Inhalation therapy has been employed as the mainstay of the treatment in chronic respiratory diseases such as asthma, Patients who taking asthma medication may be at risk of many health problems including oral health .The purpose of this study was to assess the local effect of ICS on oral tissue by measuring Candida albicans count colonies in saliva among12 years old asthmatic children who were collected from AL- Zahra Center Advisory for Allergy and Asthma, and compares them with non asthmatic children of the same age and gender. Material and Methods: The total sample involved sixty children of 12 years old, thirty asthmatic children who received medium dose of ICS/day (200-400 microgram/day) for 2 years and 30 non-asthmatic ch