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Form a proposal to audit the mutual operations with related parties program in accordance with international standards: Proposal pattern
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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.

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
The Necessity of Teaching Diabetic Patients the Correct way of Insulin Administration: A Clinical Trial to Improve Glycemic Control
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Background: It is important to achieve good glycemic control to avoid long-term diabetic complications. It has been largely debated about the role of correct way of insulin administration to get the desired glycemic control.
Objective: To evaluate the effect of teaching diabetic patients who are on insulin therapy the correct way of injecting insulin and its effect on glycemic control.
Methods: A non randomized clinical trial with 820 diabetic patients on insulin therapy on whom A1 c estimation was performed before and after three months of teaching them the right injection technique.
Results : Sixty seven patients (8.17%) had A1 c 6.5% before they were enrolled in the study while the majority (753 patents, 91.82%) had A1 c 6.5%

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Publication Date
Wed May 18 2022
Journal Name
International Journal Of Early Childhood Special Education
The effectof a proposed strategy according to realistic mathematics theory on the mathematical interrelation of third-grade intermediate students
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The current study aimed at (identifying the impact of a proposed strategy based on the realistic mathematics theory in the mathematical interrelation among the third intermediate grade students), two samples from the third intermediate grade were tested in a school affiliated to Rusafa I General education Directorate in Baghdad for the academic year (2022-2021)the experimental group will study according to the proposed strategy and it consisted of (30) female students , the control group will study through the traditional method and the number of its students is (30), thus the study sample consisted of (60) female students, the two groups were equalized in the variables (age in months, intelligence, prior knowledge) and to achieve the study

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Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
The Necessity of Teaching Diabetic Patients the Correct way of Insulin Administration: A Clinical Trial to Improve Glycemic Control
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Background: It is important to achieve good glycemic control to avoid long-term diabetic complications. It has been largely debated about the role of correct way of insulin administration to get the desired glycemic control.
Objective: To evaluate the effect of teaching diabetic patients who are on insulin therapy the correct way of injecting insulin and its effect on glycemic control.
Methods: A non randomized clinical trial with 820 diabetic patients on insulin therapy on whom A1 c estimation was performed before and after three months of teaching them the right injection technique.
Results : Sixty seven patients (8.17%) had A1 c 6.5% before they were enrolled in the study while the majority (753 patents, 91.82%) had A1 c 6.5%

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Relationship between Phylogenic Typing and Antimicrobial Susceptibility Patterns forEscherichia coliIsolatedfrom UTIs atMany Hospitals in Baghdad City
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Objective:The current study aime to isolate Escherichia colifrom urinary tract infections(UTIs) in many Baghdad hospitals. The study concentrate on phylogenic groups and this was done based on triplex PCRmethod by primers besieged to three genetic markers, chuA, yjaA and TspE4.C2. Evaluate the relationship of phylogenic groups of E. coli isolates with the antibiotic-non sensitive patterns. Methodology:Four hundredof E.coli bacteria isolated from urine samples from five hospitals in Baghdad city include: Ghazi AL-Hariri, Ibin- Al-Beledi , AL-Iskan , AL-Nooman and AL-Yarmoke hospitals. Phylogenetic categorizatio

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Publication Date
Tue Jun 04 2019
Journal Name
مجلة الدراسات الدولية
أشكالية العلاقة مابين الحكومة الاتحاديةواقليم كردستان بعد العام 2005
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ان العلاقة ما بين الحكومة المركزية واقليم كردستان يحكمها نوعا من مظاهر التوتر الذي يتعلق بالاختصاصات الموزعة ما بينهما، والمشكلة الاساسية ذات علاقة بالتأويل الدستوري، فمنذ العام 2003 ومروراً بالإعلان الدستوري ونحن نعاني من قضية شائكة وهي ما الصلاحيات التي تتمتع بها الحكومة المركزية قياسا بالصلاحيات التي يتمتع بها اقليم كردستان، وتوزيع الثروات والموارد الطبيعية وغيرها من المسائل الخلافية بين ممثلي الكتل ال

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Publication Date
Sun Nov 15 2015
Journal Name
مجلة دراسات ادارية
‫بواعث الفساد وتقنيات مواجهته في المؤسسات العامة - العلاقة والأثر
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كان الفساد وما زال أحد المواضيع الرئيسة التي شغلت اهتمام الباحثين والدارسين في المجالات المعرفية المختلفة بضمنها المجال الإداري نظراً للتأثير السلبي والمباشر لإدارات المؤسسات الحكومية العامة على نجاح برامج وخطط التنمية في تحقيق أهدافها المجتمعية, إذ أن عملية تنفيذ هذه البرامج تقع على عاتق إدارات هذه المؤسسات في إطار التزام العاملين فيها بتحقيق الأهداف والسياسات التنموية العامة للدولة ، وحرصهم على تلبية ا

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Publication Date
Wed Mar 15 2023
Journal Name
مجلة بحوث الشرق الاوسط
جدلية العلاقة بين السلطة والعنف في الفكر السياسي الاسلامي
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Publication Date
Sat Jan 01 2022
Journal Name
Annals Of Parasitology
Serum levels of C-reactive protein and ferritin in COVID-19 patients infected with Toxoplasma gondii
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During infection, T. gondii disseminates by the circulatory system and establishes chronic infection in several organs. Almost third of humans, immunosuppressed individuals such as HIV/AIDS patients, cancer patients, and organ transplant recipients are exposed to toxoplasmosis. Therefore, the study aimed to investigate the possibility that Toxoplasma infection could be a risk factor for COVID-19 patients and its possible correlation with C-reactive protein and ferritin. Overall 220 patients referred to the Al Furat General Hospital, Baghdad, Iraq were enrolled from 2020–2021. All serum samples were tested for T. gondii immunoglobulins (IgG and IgM) antibodies, C-reactive protein and ferritin levels. In patients with COVID-19, the results

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Publication Date
Thu May 04 2023
Journal Name
Journal Of Indian Association Of Biomedical Scientists
“Relationship between Cathepsin K and Total oxidative state in diabetes mellitus Iraqi Women patients with osteoporosis
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Introduction and Aim: Diabetes mellitus patients almost always struggle with a metabolic condition known as chronic hyperglycemia. According to the World Health Organization, osteoporosis is a progressive systemic skeletal disorder that is characterized by decreasing bone mass and microstructural breakdown of bone tissue that increases susceptibility to fracture and increased risk of breaking a bone. Here, we aimed to compare the levels of CatK and total oxidative state in patients with diabetes and osteoporosis among the female Iraqi population and study the possible relationship between them. Materials and Methods: This study included 40 females with diabetes (Group G1), 40 with diabetes and osteoporosis (Group G2) and 40 normal healthy f

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Publication Date
Fri Jun 01 2012
Journal Name
J Med J
Relationship of seminal biochemical parameters and serum reproductive hormones with sperm function tests in asthenospermic patients
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Aim: The aim of this study is to determine the correlation between levels of certain seminal biochemical parameters and serum reproductive hormones, on the one hand, and sperm function tests, on the other hand, in asthenospermic patients. Patients and Methods: Sixty asthenospermic patients and twenty fertile men as a control group were included in this study. Semen samples were collected to perform seminal fluid analysis. Total protein, cholesterol, calcium, creatine kinase, and fructose were measured in the seminal plasma. Blood samples were collected for hormonal assay of serum reproductive hormones: testosterone, prolactin, luteinizing hormone, and follicle-stimulating hormone. Results: The results revealed a significant positive correla

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