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.
Thermal decomposition of used tires was studied under atmospheric pressure and thermal heating program up to 350 °C for 110-120 min in a glass reactor. The effects of using MgO or SiO2 as catalyst in the thermal pyrolysis of tires waste on the yield ratio, reaction time, initial degree of decomposition also the contents of BTEX compounds in resulting pyrolytic oil was estimated via GC-FID. The results showed that the MgO catalyst gave a gas output in proportion of 17.063%, a liquid in a proportion of 38.245% and a solid product in proportion of 44.733%, while the SiO2 catalyst gave proportions of 14.308%, 40.161% and 45.448% for gas, liquid and solid products respectively. The results revealed that the thermal pyrolysis produced minor cont
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ABSTRACT Background: chronic periodontitis and rheumatoid arthritis are widely prevalent diseases and are characterized by tissue destruction due to chronic inflammation. Recently, there is growing evidence that the two diseases share many pathological features the aims of the study To determine the periodontal health status in patient have chronic periodontitis with rheumatoid arthritis and compare it with those having chronic periodontitis without Rheumatoid arthritis and determine the serum levels of interleukin -17(IL-17), tumor necrosis factor- alpha (TNF-α ) in both groups and compare with the control group (subject samples neither have periodontitis nor arthritis ) and correlate these immunological markers with the periodontal p
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The effect of applied current on protection of carbon steel in 0.1N NaCl solution (pH=7) was investigated under flow conditions (0-0.262 m/s) for a range of temperatures (35-55°C) using rotating cylinder electrode. Various values of currents were applied to protect steel from corrosion, these were Iapp.=Icorr., Iapp.=2Icorr. and Iapp.=2.4Icorr. under stationary and flow conditions. Corrosion current was measured by weight loss method. The variation of protection potential with time and rotation velocity at various applied currents was assessed. It is found that the corrosion rate of carbon steel increases with rotation velocity and
has unstable trend with temperature. The protection current required varies with temperature and it inc
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The oncolytic viruses are promising form of cancer therapy which is based on the selectively killing of the cancer cells. This study was aimed to investigate the role of Newcastle disease virus (NDV) Iraqi strain AD2141 in apoptosis. Firstly, the virulence of AD2141 was detected in embryonated chicken eggs after 48hrs of infection. It was observed a hemorrhage in the skin of infected embryos that led to death. Then, the ability of this strain for regression cancer cell lines was examined. By using cytotoxicity test, it was found 128 HAU/ml of AD2141 had a potent inhibition against growth of RD and AMN3 after 72hrs of exposure time; the inhibition rate was 86.8% and 86.98% respectively. Moreover, the apoptotic activity of AD2141 was exami
... Show MoreAbstract. Al-Abbawy DAH, Al-Thahaibawi BMH, Al-Mayaly IKA, Younis KH. 2021. Assessment of some heavy metals in various aquatic plants of Al-Hawizeh Marsh, southern of Iraq. Biodiversitas 22: 338-345. In order to describe the degree of contamination of aquatic environments in Iraq, heavy metals analysis (Fe, Ni, Cr, Cd, Pb, and Zn) was conducted for six aquatic macrophytes from different locations of Al-Hawizeh Marsh in southern Iraq. The six species were Azolla filiculoides (floating plant), Ceratophyllum demersum, Potamogeton pectinatus, Najas marina (submerged plants), Phragmites australis, and Typha domingensis (emergent plants). The results indicate that cadmium, chromium, and iron concentrations in aquatic plants were above the
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Background: With the start of the current century, increased the interest in the role of the adipose tissue derived substances that named adipokines in the inflammatory diseases of the human being including the inflammatory periodontal disease, but scientific evidences were not clearly demonstrate the association between these adipokines and periodontal pathologies. Materials and Methods: Forty two subjects male only with normal body mass index were selected for the study with an age ranged (30-39 years). Samples were divided into three groups of 14 subjects in each group based on clinical periodontal parameters; clinically healthy gingiva (group I), gingivitis group (group II) and chronic periodontitis patients group (group III), from whom
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