The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence, So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability of scrutiny of a proposed program takes into account the scrutiny Related party transactions and disclosures that are binding on the facility disclosed in accordance with local and international standards. Search based on the premise that the availability of an audit guide and auditing programs commensurate with the privacy of the transactions that take place between the relevant parties to help auditors in the performance of their work checksum and reduce the risk and impact of audit related to the financial statements of the parties. To achieve hypothesis sought to achieve its objectives in the application of a proposed audit program, it has reached a researcher to a group of the most important conclusions, the lack of scrutiny the program, whether the auditors' offices or in the Office of Federal Financial Supervisory includes the reliability of the financial statements of the entity.
The purpose of this paper is to find the best multiplier approximation of unbounded functions in –space by using some discrete linear positive operators. Also we will estimate the degree of the best multiplier approximation in term of modulus of continuity and the averaged modulus.
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The Iraqi marshes are considered the most extensive wetland ecosystem in the Middle East and are located in the middle and lower basin of the Tigris and Euphrates Rivers which create a wetlands network and comprise some shallow freshwater lakes that seasonally swamped floodplains. Al-Hawizeh marsh is a major marsh located east of Tigris River south of Iraq. This study aims to assess water quality through water quality index (WQI) and predict Total Dissolved Solids (TDS) concentrations in Al-Hawizeh marsh based on artificial neural network (ANN). Results showed that the WQI was more than 300 for years 2013 and 2014 (Water is unsuitable for drinking) and decreased within the range 200-300 in years 2015 and 2016 (Very poor water). The develope
... Show MoreAIM: To determine the value of the combination of thin-section 3 mm coronal and standard axial DWI and their impact in facilitating the diagnosis of acute brainstem infarction. METHODS: A cross-sectional study conducted from the 1st of April 2017 to the end of February 2018 on 100 consecutive patients (66% were male, and 34% were female) with isolated acute ischemic infarction in the brainstem. The abnormal MRI findings concerning the ischemic lesions were interpreted on standard axial 5 mm and thin-section coronal 3mm DWI. RESULTS: The mean age of the studied group was 69.2 ± 4.3 for male and 72.3 ± 2.5 years. The standard axial DWI can diagnose 20%, 6.7% and 6.7% of the infarctions in midbrain, pons an
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Background: Oncogenesis in the oral cavity is widely believed to result from cumulative genetic alterations that cause a transformation of the mucosa from normal to dysplastic to invasive carcinoma. The p16 gene produces p16 protein, which in turn inhibits phosphorylation of retinoblastoma (Rb), p16 play a significant role in early carcinogenesis. A number of epidermal growth factor receptor (EGFR) family, HER2/neu, has received much attention because of its therapeutic implications. The aims of the study were to evaluate and compare the immunohistochemical expression of the cell cycle protein P16 INK4a and c-erbB2 (HER2/neu) in NOM, OED, and OSCC. Correlate both marker expression with each other as well as with various clinicopathological
... Show MoreIn this study, the behavior of screw piles models with continuous helix was studied by conducting laboratory experimental tests on a single screw pile that has several aspect ratios (L/D) under the influence of static axial compression loads. The screw piles were inserted in a soft soil that has a unit weight of 18.72 kN/m3 and moisture content of 30.19%. Also, the soil has a liquid limit of 55% and a plasticity index of 32%. A physical laboratory model was designed to investigate the ultimate compression capacity of the screw pile and measure the generated porewater pressure during the loading process. The bedding soil was prepared according to the field unit weight and moisture content and the failure load was assumed correspondin
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Background: Women sexuality is basic right and it plays a major role in women's Health aspects. Up is one of the factors that lead to sexual dysfunction while the incidence of it is rising as UP severity being more. Objectives: To assess the impact of different degrees of uterine prolapse on sexual function of women at teaching hospitals in AL-Hilla City. Methodology: A descriptive analytical study was conducted from 1ST Feb to 10th Jun /2014 to assess the impact of different degrees of uterine prolapse on sexual function for women who attend to consultant clinic at teaching hospitals in AL-Hilla City
In the present investigation, bed porosity and solid holdup in viscous three-phase inverse fluidized bed (TPIFB) are determined for aqueous solutions of carboxy methyl cellulose (CMC) system using polyethylene and polypropylene as a particles with low-density and diameter (5 mm) in a (9.2 cm) inner diameter with height (200 cm) of vertical perspex column. The effectiveness of gas velocity Ug , liquid velocity UL, liquid viscosity μL, and particle density ρs on bed porosity BP and solid holdups εg were determined. The bed porosity increases with "increasing gas velocity", "liquid velocity", and "liquid viscosity". Solid holdup decreases with increasing gas, liquid
... Show MoreAbstract. In this scientific work, we investigate the problem of the practical necessity of achieving the adequacy of translation activities with active translation from Russian into Arabic in various fields of translation. Based on the material of the latest suffix vocabulary, a serious attempt is made to clarify and specify the rules for the development of translator's intuition when translating from Russian into Arabic and vice versa. Based on the material collected by the latest suffix vocabulary, we try to make an attempt to reveal the role of suffix word creation in highlighting the general rules for achieving translation equivalence. The paper examines the process of creating words in multi-family languages, the difference between th
... Show MoreThe current study was conducted in Baghdad governorate (Karkh and Al-Rasafa regions) which included collecting 50 samples of freshly slaughtered sheep meat randomly collected from local slaughter areas and approved governmental slaughterhouses (25 liver and 25 ulna muscles). The results of the aflatoxin B1 detection showed that all samples were contaminated with this toxin at different concentrations ranging from 25–422 ppb and 65–492 ppb for each ulna muscles and liver, respectively. The histopathological and immunological study was conducted in meat samples containing higher and lower concentrations of the toxin. The results of the pathological study in the liver revealed that the concentration (492 ppb) caused thickening of t
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