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.
Background: clinically significant macular edema (CSME) is the commonest cause of visual loss in patients with diabetes mellitus and laser focal photocoagulation is the golden standard for treating it. Patients and Methods: A frequency doubled Nd: YAG laser was used to treat all eyes included in this study with diabetic maculopathy. Thirty eyes of three insulin dependent and twenty six non insulin dependent diabetic Iraqi patients were included. The study involved twenty six males, three females and followed for one year. Their ages were ranging between 36- 59 years, all of them from patients attending ophthalmic out-patient department in the medical city in the period between January 2005 and June 2006. Eyes divided in to two groups (fifte
... Show MoreThe study aims to investigate the effect of Al2O3 and Al additions to Nickel-base superalloys as a coating layer on oxidation resistance, and structural behavior of nickel superalloys such as IN 738 LC. Nickel-base superalloys are popular as base materials for hot components in industrial gas turbines such as blades due to their superior mechanical performance and high-temperature oxidation resistance, but the combustion gases' existence generates hot oxidation at high temperatures for long durations of time, resulting in corrosion of turbine blades which lead to massive economic losses. Turbine blades used in Iraqi electrical gas power stations require costly maintenance using traditional processes regularly. These blades are made
... Show MoreAbstract: This study was aimed to investigate the effect of two doses of pregabalin (PGB) on hormonal level and sexual activity in female albino rats. Ninety female rats with age (9-10 weeks) and weight (200±20 g) were divided into three major groups of thirty rats. First group was considered as control G1, the second G2 and third G3 groups were exposed to PGB into two doses 150, and 300 mg/kg body weight per day respectively. Each major group was divided into three subgroups (subgroup A, B, and C of each has ten rats), the treatments last for one month for subgroup A, two months for subgroup B, and three months for subgroup C. Five rats from each subgroup were placed separately into two breeding cages with two isolated males and wait
... Show MoreGeneration of new clones of multidrug resistant infectious foci of environmental, zoonotic and reverse zoonotic Enterococcus faecalis & faecium strains from cases of mastitis in cows privileged in Baghdad ecosystem reveal unsafe tricks. Medically important plants Blackcurrant, London Plane and Pine Buds are widely used for resolving these public health threats and hazards as powerful antimicrobial preparations. Totally sixty pooled milk samples were collected from apparently healthy (30 units) and infected (30 units) Cows from different regions of Abu-Ghraib during March until July (2019). Integrated units were checked by California mastitis test and a designed scheme was dependent for recovery of pathogenic Enterococci. Gram staining and c
... Show MoreThe most frequently diagnosed condition in women at the age of reproduction is the polycystic ovarian syndrome (PCOS).it could be related to a complex endocrine condition, due to its heterogeneity and uncertainty about its etiology, as the clinical highlights of PCOS incorporate those related to reproductive signs such as decreased frequency of ovulation, irregular menstrual cycles, decreased fertility. Carnitine plays a substantial role in weight loss, glucose tolerance, insulin function and fatty acid metabolism. Thus carnitine plays a crucial role in controlling obesity, insulin resistance, oxidative stress that are associated with PCOS .While, AGEs are a diverse group of reactive molecules that are formed end
... Show MoreA simple, fast, inexpensive and sensitive method has been proposed to screen and optimize experimental factors that effecting the determination of phenylephrine hydrochloride (PHE.HCl) in pure and pharmaceutical formulations. The method is based on the development of brown-colored charge transfer (CT) complex with p-Bromanil (p-Br) in an alkaline medium (pH=9) with 1.07 min after heating at 80 °C. ‘Design of Experiments’ (DOE) employing ‘Central Composite Face Centered Design’ (CCF) and ‘Response Surface Methodology’ (RSM) were applied as an improvement to traditional ‘One Variable at Time’ (OVAT) approach to evaluate the effects of variations in selected factors (volume of 5×10-3 M p-Br, heating time, and temperature) on
... Show MoreBackground: This study aimed to assess the effect of tooth width in malocclusion in relation to normal, crowding, and spacing dentition. Materials and methods: The sample included dental casts of some dental students and orthodontic patients; their age was (18-25) years and having three groups normal, crowding, and spacing dentition groups. The sample was equally divided to three groups normal, crowding, and spacing dentition groups, each group contained 50 maxillary and 50 mandibular casts that were further subdivided by gender; all the stone casts were measured by highly sensitive digital vernier. Results and Conclusions: Non-significant side difference was found in both dental arches in the three studied groups. Males had higher mesiodis
... Show MoreIn this search, a new pyrophosphate technique was proved. The technique was employed to single- nucleotide polymorphisms (SNPs), which diagnosis using a one-base extension reaction. Three Mycobacterium tuberculosis genes were chosen (Rpob, InhA, KatG) genes. Fifty-four specimens were used in this study fifty-three proved as drug-resistant specimens by The Iraqi Institute of Chest and Respiratory Diseases in Baghdad.; also one specimen was used as a negative control. The steps of this technique were by used a specific primer within each aliquot that has a short 3-OH end of the base of the target gene that was hybridized to the single-stranded DNA template. Then, the Taq polymerase enzyme and one of either α-thio-dATP, dTTP, dGTP, or dCTP
... Show MoreThe plant Conyza canadensis, which belongs to Asteraceae (Compositae) family and known as Canadian horseweed. It was used as traditional medicine in China, Pakistan, India, and Africa for the treatment of various diseases causing by bacteria, fungi, or viruses. The plant has antimicrobial, antioxidant, anticoagulant, anti-inflammatory, and anticancer pharmacological activity. This study provides the first phytochemical investigation of the plant in Iraq and is concerned with extraction, fractionation, isolation, and purification of some of the important phytochemicals detected in the plant-like phenolic acids, flavonoids, and alkaloids. Also, the literature survey has revealed that the plant has a substantial antimicrobial activity, so it w
... Show MoreDesigning Teaching Aids and Their Effects on Learning and Retaining Diving and Cartwheel on Floor Exercises in Women’s’ Artistic Gymnastics
The research aimed at designing teaching aids that develop and help retain diving and cartwheel for third year college of physical education and sport sciences students in women’s artistic gymnastics. In addition to that, the researchers aimed at identifying the effect of these aids on learning and retaining cartwheel and diving in floor exercises. The researchers used the experimental method. The subjects were (20) third year female students from the college of physical education and sport sciences/ university of Baghdad sections K and H. the main experiment lasted for
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