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: Complete seal of the root canal system following its chemo-mechanical debridement plays a pivotal role for achieving successful endodontic treatment. This can be established by reducing the gaps between the core filling material and root canal wall. Aim: To assess and compare the dislocation resistance of root canals obturated with GuttaFusion® and TotalFill BC sealer versus single cone obturation technique and TotalFill BC sealer after instrumentation of the canals with WaveOne, ProTaper Next and ProTaper Universal system. Material and Method: Sixty extracted human permanent mandibular premolars were conducted in the current study. The teeth were decorated and left the root with 15mm length; the roots were divided randoml
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The importance of the research in the preparation of special exercises to develop some types of basketball scoring as a contribution to help the physical education teacher to find successful educational alternatives. The purpose of the study was to prepare special exercises for the cognitive (cognitive) survey in the development of motor satisfaction and learning some types of Scoring for basketball for students. Learn about the effect of cognitive exercises in cognitive development in students. The survey included students from the first stage of the Faculty of Physical Education and Sports Science \ University of Diyala (159) divided into 6 people. The sample was randomized by (b) and (b) D) and after dispersion by the standard method In
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The purpose of this study is to determine the useful of Schiff bases derivatives containing (oxazepine, tetrazole) rings with biological activity which can be used as drug and antimicrobial, the present work is started from [Binary (2,5(4,'4-diaminophenyl) – 1,3,4 – oxadiazole]. A variety of Schiff bases and heterocyclic (oxazepine, tetrazole) have been synthesis, and confirm that structures by physical properties , FTIR , 1H-NMR, 13C-NMR, elemental analysis, [Microbial study against three type of bacteria (staphylococcus aurea and klebsiella pneumonia) and (Canadida albncans) fungi].All analyzation performed in center of consulatation University of Jordan.
In the past years, the Algerian Economy has witnessed various monetary developments characterized by different monetary and banking reforms aimed by monetary authorities to achieve monetary stability and driving overall growth. It should be noted that there is evidence to initiate fundamental changes on the basis of which new monetary, financing and banking policy mechanisms must be formulated in Algeria by enhancing the pursuit of reforming the monetary system, in order to improve monetary and economic indicators.
The study a
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Within the framework of the shell model, the single-particle wave functions of Hartree-Fock approximation adopted with Skyrme interactions like kxtb, Skxs25, Sly4 and Bsk9 to get the thickness of the neutron skin, the mirror radii and the charges mirror radii for 18Ne-18O pair mirror nucleus. The wave functions were calculated using the NuShellX@MSU shell model code. The computed values of root-mean-square-radii are inuenced by the type of interaction employed. The symmetry energy and its slope at nuclear saturation density and the mirror energy displacement were also determined. Comparisons between theoretical and experimental data were made and it was concluded that the data are well described in of this pair mirror nucleus
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Introduction: Rheumatoid arthritis (RA) is one of the most prevalent systemic inflammatory diseases worldwide. Cardiac complications present the most common mortality cause among RA patients. One of the most important comorbid conditions with RA is diabetic hyperglycemia mainly type 2 diabetes mellitus (T2DM). Aim of the study: The present study was conducted to assess prevalence of T2DM among patients diagnosed with RA from Iraq. Methodology: We included a randomly selected 100 rheumatoid arthritis. All included patients were subjected to anthropometric measurements, diabetic profile assessment and ESR, CRP and rheumatoid factor measurement. Results: Among the included RA patients, 28 patients were diagnosed with new-onset DM. Our
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Background: Because of many factors play a role in the developing of late lower arch crowding, therefore the objective of the current study is to do vertical analysis for subjects with late lower dental arch crowding. The conducted study is the first attempt to do vertical analysis for Iraqi subjects with late lower arch crowding to see if there is a vertical discrepancy in such patients. Subjects and methods: Eighty subjects were selected according to certain inclusion criteria from patients attending the Orthodontic Department in the College of Dentistry, Baghdad University, patients ranged between 18-25 years old. The 80 patients were divided into two groups (crowding and normal), 40 patients each (20 males and 20 females). A study cast
... Show MoreIn 1939, the Japanese scientist Michio Takaoka first mentioned resveratrol from Veratrum grandiflorum O. Loes. Majority of plants, such as grapes, berries, and peanuts, are significant sources of resveratrol, a well-known polyphenolic. resveratrol (RV) is noted for its links to several health care benefits, including glucose metabolism, anti-aging, cardioprotective, neuroprotective, antitumor, antidiabetic, and antioxidant effects. Importantly, there have been reports of promising therapeutic qualities in atherosclerosis, dementia, and various malignancies. These properties are controlled through a number of cooperative techniques, which control inflammation besides the effects of oxidative stress and cell death. However, circulating resver
... Show MoreThe communication networks (mobile phone networks, social media platforms) produce digital traces from their usages. This type of information help to understand and analyze the human mobility in very accurate way. By these analyzes over cities, it can give powerful data on daily citizen activities, urban planners have in that way, relevant indications for decision making on design and development. As well as, the Call detail Records (CDRs) provides valuable spatiotemporal data at the level of citywide or even nationwide. The CDRs could be analyzed to extract the life patterns and individuals mobility in an observed urban area and during ephemeral events. Whereas, their analysis gives conceptual views about human density and mobility pattern
... Show MoreObjective: The aim of the study is to assess the personal hygiene of adult patients with
diabetic foot.
Methodology: A descriptive study was carried out in Baghdad teaching hospital, Al-Karama teaching hospital
and Al-Kindey teaching hospital for the period of 10/1/2006 to 1/9/2006. A purposive "non probability" sample
of (100) patient.
Questionnaire was constructed for achieving the purpose of the study. Data were collected through the
application of the questionnaire and interview technique. Data were analyzed through descriptive statistical
approach (frequency & percentage) and inferential statistical approach (chi-square & correlation) by using of
SPSS.
Results: The study results indicated that the