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.
An attempt was made to determine the insect parasites of cockroaches in Iraq. As a result of this survey three species of Hymenoptera representing two separate families, which have been reared from ootheca of cockroaches were recovered. These were: Evania dimidiata Fabricius, Evania appendigaster (Linnaeus) (Evaniidae) and Anastatus longicornis sp. n. (Eupelmidae) which described here as a new species from Iraq.
Wireless Multimedia Sensor Networks (WMSNs) are networks of wirelessly interconnected sensor nodes equipped with multimedia devices, such as cameras and microphones. Thus a WMSN will have the capability to transmit multimedia data, such as video and audio streams, still images, and scalar data from the environment. Most applications of WMSNs require the delivery of multimedia information with a certain level of Quality of Service (QoS). This is a challenging task because multimedia applications typically produce huge volumes of data requiring high transmission rates and extensive processing; the high data transmission rate of WMSNs usually leads to congestion, which in turn reduces the Quality of Service (QoS) of multimedia applications. To
... Show MoreWireless Multimedia Sensor Networks (WMSNs) are networks of wirelessly interconnected sensor nodes equipped with multimedia devices, such as cameras and microphones. Thus a WMSN will have the capability to transmit multimedia data, such as video and audio streams, still images, and scalar data from the environment. Most applications of WMSNs require the delivery of multimedia information with a certain level of Quality of Service (QoS). This is a challenging task because multimedia applications typically produce huge volumes of data requiring high transmission rates and extensive processing; the high data transmission rate of WMSNs usually leads to congestion, which in turn reduces the Quality of Service (QoS) of multimedia appli
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Acute myeloid leukemia (AML) is heterogeneous disorders originated from the abnormalities in the proliferation and maturation of myeloid progenitors in bone morrow. There is a clinical correlation between immunity engines and disease progression, but this relationship is not completely clear yet. This study was designed to assess the full immune response in Iraqi patients diagnosed with AML. Patients and healthy volunteers were divided into three groups: newly diagnosed untreated, under chemotherapy treatment patients and control group. A significant reduction were seen in C4 and IFN-γ levels in both untreated and treated groups with no significant difference between untreated and treated groups. On the other hand, IL-2 and IL-8 levels inc
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The research aims to identify the level of psychological pollution in Iraqi society and the significant differences in psychological pollution in the Iraqi society according to variables. A sample of (600) individuals randomly selected from all governorates of Iraq, with (285) males and (315) females was used in the current study. The researcher adopted the scale of (Muhammad, 2004) psychological pollution consisting of (118) items, which limited (46) items after modification distributed into four areas: denial and abuse of the civilized identity, attachment to foreign formal aspects, effeminacy, and anarchism. The results of the research showed that there is no statistical significance among the individuals of the research sample. They
... Show More40 blood sample were taken from children infected with kala-azar at age less than ten years, who were admitted to El-Eskan child hospital, and central health laboratory in Baghdad. At the same time 15 sample collected from healthy child for comparing. During research estimated immunoglobulins level ( IgG, IgM, IgA) and (IFAT) IFAT test recorded a higher indicate antibodies level witch was synergistic with infected severity, the stander level of antibodies arrange between 1/16, 1/32 and 1/64 that means it graduate from the lowest one 1/16 into the highest one 1/64 within groups. During infectious the IgG ,IgM level recorded the higher level (2012.9 mg/dl) and (154.3 mg/dl) compared to the control group (874.3 mg/dl),
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JM Karhoot, AA Noaimi, WF Ahmad, The Iraqi Postgraduate Medical Journal, 2012 - Cited by 7
Background: The etiology of Systemic lupus erythematosus seems to be multifactorial including environmental as well as genetic factors. The genetic predisposition was supported by the occurrence of Systemic lupus erythematosus in more than one member of a family as well as in identical twins.
Aim of the study: To determine the human leukocyte antigen typing class I (A and B) in patients with Systemic Lupus Erythematousus disease.
Methods: Patients group consisted of 44 Iraqi Arab Muslims patients with Systemic lupus erythematosus disease who presented to Baghdad Medical City from January 2010 to January 2012 from Baghdad Province. The second control group consisted from 80 Iraqi Arab Muslims volunteers from hospital employees and t
Background: Joint hypermobility was first mentioned by Hippocrates as an isolated feature, when he described the Celts' Incapacity to Pull a Bowstring or Throw a Dart, Due to The Slackness of Their Limbs
Objective: to determine the prevalence of mitral valve prolapse(MVP)in patients with benign hypermobility syndrome (BJHS).
Type of the study: Cross –sectional study.
Methods: Ninety patients with BJHS were included in this study. Full cardiological assessment was done for all of them, which include clinical examination, electrocardiography and echocardiography. Cardiac assessment was done for another sixty age and sex matched (
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