The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

Four new species of Thrips (Thripidae) Chirothrips imperatus sp. nov.; Frankliniella megacephala sp. nov.; Retithrips bagdadensis sp. nov; Taeniothrips tigridis sp. Nov.; from middle of Iraq, are described and illustrated with their hosts.

Nineteen thrips species recorded in center of Iraq during 1999-2001, four of them was recorded by El-Haidari & Daoud, 1967; Thrips tabaci Lindeman, Retithrips syriacus (Mayet), Parascolothrips prieseri Mound, Anaphthrips sudanensis Trybom. Fifteen species are recorded for the first time in Iraq, Thrips meridionalis (Priesner), Microcephalothrips abdominals (Crawford), Scolothrips pallidus (Beach), Scolothrips sexmaculatus (Pergande), Scritothrips mangiferae Priesner, Frankliniella schultzie Trybom, Frankliniella unicolor Morgan, Frankliniella Tritici Bagnall, Retithrips aegypticus Marchal, Retithrips javanicus

Background: Saliva is a specific bio-fluid with important biomarkers. Analyzing any alternation in these markers could give valuable information, in relation to oral health status parameters. The aim of this study was to investigate the level of α -amylase in unstimulated whole saliva of healthy, primary school children in relation to some oral health parameters. Materials and Methods: A questionnaires consisted of demography and medical histories of participants were filled by children families. Saliva samples were collected for 5- minutes between 9:00 -11:00 AM from 114 healthy students aged 6-13 years, divided into four age groups. Flow- rate, Plaque and Gingival Index were assessed and dentition status was investigated by DMFT/dmft

In this study, the synoptic analysis of dust storm for spring and summertime in Iraq were investigated. The images for dust provided by NASA are used to emphasize the dust storm days, while the composite maps of wind vector and geopotential 850hPa are mapped to investigate the pressure and wind direction patterns appearing with the dust condition in the same days. Spring has more dust frequency than summertime, especially in May. The frontal type of dust storm is dominant on spring, the cold air pushes the warm air that picking up the sand to the air through the vertical wind, but the southwestern high-speed wind and drought condition were controlled on the dust in summer. The northwestern wind is the main factor that carries the dust for l

Background: Hypertension is a chronic medical condition in which the blood pressure in the arteries is elevated, it's classified as either primary (essential) hypertension or secondary hypertension, and it increases the risk of ischemic heart disease, peripheral vascular disease and other cardiovascular diseases. Several classes of medications collectively referred to as antihypertensive drugs like beta blockers, calcium channel blockers, angiotensin converting enzyme (ACE) inhibitors, angiotensin receptor blockers, renin inhibitors and statins (HMG-CoA) reductase inhibitor. Statin medication may have some beneficial effects when subjects have dental plaque or signs of periodontitis as gingival bleeding. The purpose of this study were to as

Background: fixed orthodontic appliances deleterious influence on gingival health is well documented. Association between weight status and gingival health is presented in many studies. This study aimed to evaluate how early the impact of fixed orthodontic therapy on patients` gingival health, and if there are differences of that impact among different weight status groups. Materials and Methods: Sample consisted of 54 patients (25 males, 29 females; age limits are 16 -18 years) going under the course of treatment with fixed orthodontic appliance. Patients were categorized according to their Body Mass Index (BMI) into 3 weight status groups considering WHO charts in 2007 (underweight, normal weight, overweight and obese), then determinat

Abstract

      The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).

 Research has focused in part theoretical on key variables to look organizational des

The buildup factor was measured after irradiating Iraq carbon black powder using each of and sources respectively, using mixing ratios 40% & 50% for thickness range . The results showed that the buildup factor depends on energy and has limited dependence on the mixing ratio. The QIFT program succeeded accenting for the experimental results even for expected values more than 4 m.f.p outside the thickness range.

This study is carried out to investigate the prevalence of Coxiella burnetii (C. burnetii) infections in cattle using an enzyme-linked immunosorbent assay (ELISA) and polymerase chain reaction (PCR) assay targeting IS1111A transposase gene. A total of 130 lactating cows were randomly selected from different areas in Wasit province, Iraq and subjected to blood and milk sampling during the period extended between November 2018 and May 2019. ELISA and PCR tests revealed that 16.15% and 10% of the animals studied were respectively positive. Significant correlations (P<0.05) were detected between the positive results and clinical data. Two positive PCR products were analyzed phylogenetically, named as C. burnetii IQ-No.5 and C. burnet