The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

 The present research was performed to study the qualitative and quantitative composition of epiphytic algae on the aquatic host plant Ceratophyllum demersum L. Four sites in Tigris River, at Wassit Governorate were covered, during the seasons of Autumn 2017, winter 2018, Spring 2018, and Summer 2018. The study also included measuring the physiochemical parameters (temperature of air and water, pH , water level, EC, salinity, TDS, TSS, dissolved oxygen,  BOD5, alkalinity, total hardness, calcium, magnesium, total nitrogen, total phosphourus). The total number of species of epiphytic algae was145 species, 98 species belonging to Bacillariophyceae, followed by 27species of class Cyanophyceae, 19 species of class Chloroph

s The study aims to identify the fairness in the distribution of municipal services between  municipal districts and areas, from point of view  of municipal chamber staff and from the point of view of the citizen. It also aims to identify factors affecting the fairness of the distribution of municipal services. Municipal services were being studied : hygiene and waste, water supply, sewer, creating gardens,  and street paving .Factors which  examined its impact on municipal services are: resources available to municipal chamber, the managerial  process at municipal chamber,  and factors in the external environment surrounding  municipal chamber.The results of the study showed that level of the e

Background: Dental caries is one of the most prevalent chronic diseases of people worldwide that lead to the pain and disability across all age groups and still consider as a major cause of tooth loss. The aim of this study was to assess the prevalence and severity of dental caries and treatment needs among school children in Heet city. Materiales and methods: The sample included all school children at age of (12 years old) males and females from urban areas in Heet city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO. Results: The prevalence of dental caries was (90.2%). The DMFS/dmfs values were (5.85±0.168, 1.57±0.146) respectively for the total sample. Females were foun

Background: The microorganisms can impend the life of health care professional and particularly the dental practitioners. They can be transmitted by different ways like airborne and droplet transmission. The current study was carried out to identify whether the arch wires that received from the manufactures are free from microbial contamination and to determine the bacterial species attached to the arch wires. Materials and Methods: This study involved eighty samples, consisted of two types of arch wires (nitinol and stainless-steel) from four companies (3M, G&H, Jiscop, OrthoTechnology). These wires inserted in a plane tube that contains 10 -ml of (Tris [tris(hydroxymethyl)aminomethane] and EDTA (ethylenediaminetetraacetic acid) tri

Background: Oxidative stress is a deleterious process that can be an important mediator of damage to cell structures and consequently various disease states. Exposure to free radicals from a variety of sources has led organisms to produce a series of defense mechanisms. The antioxidant ceruloplasmin is a copper-containing ferroxidase that can oxidize ferrous iron (Fe2+) to its nontoxic ferric (Fe3+) form. Ferrous iron (Fe2+) is extremely damaging because of its ability to generate toxic free radicals. Oral lichen planus (OLP) is a chronic inflammatory oral mucosal disease of unknown etiology. Previous studies reported that reactive oxygen species may be involved in the pathogenesis of lichen planus. The aim of this study was to estimate the

Key components estimated in Acol total plant leaves and the results were as follows plant Acol humidity 72%

Objectives: Osteoporosis (OP) is a systemic skeletal disorder characterized with bone mass loss and microstructure, resulting in fragility fractures. Continued secretion of Osteopontin (OPN), osteonectin (ON), osteocalcin (OCN), Parathyroid hormone (PTH) and Ca+2 lead to bone remodeling disorders, followed by bone loss and osteoporosis (OP). The current study aims to investigate the biochemical proteins OPN, OCN, and ON in postmenopausal women with osteoporosis and determine whether we could use them as good indicators for OP diagnostics. Materials and Methods: Case- control study carried out between December 2022 and July 2023. OP disease was confirmed among 108 Iraqi postmenopausal women randomly selected from different Iraqi hospitals, B