The rapid spread of the COVID-19 coronavirus in 2019 infected many people, primarily affecting the respiratory system. Both COVID-19 and type 2 diabetes have been associated with numerous risks that have become life-threatening. The study studied the link between galectin levels and some clinical characteristics in Iraqis with type 2 diabetes and COVID-19 against those without diabetes. The study included 120 patients and healthy men. Three groups were formed for this study depending on the initial mutant cell line: 80 samples of individuals with type 2 diabetes, aged 40–60 years, with and without COVID-19, were included in each of the first and second groups. The control group consisted of 40 research participants who were matched for ag

In this work, we study the effect of doping Sn on the structural and optical properties of pure cadmium oxide films at different concentrations of Tin (Sn) (X=0.1,0.3 and 0.5) .The films prepared by using the laser-induced plasma at wavelength of laser 1064 nm and duration 9 ns under pressure reached to 2.5×10^-2 mbar. The results of X-ray diffraction tests showed that the all prepared films  are polycrystalline. As for the topography of the films surface, it was measured using AFM , where the results showed that the grain size increases with an increase in the percentage of doping  in addition to an increase in the average roughness. The optical properties of all films have also been studied through the absorbance s

The Effect of Chicken Eggshell Extract on Microhardness of Artificially Induced Dental Erosion in Permanent Teeth (In Vitro Study), Shatha A Abbas*, Alhan A Qasim

This study investigated the outcome of Alstonia boonei stem bark on liver enzymes after inducing the Wistar albino rats with carbon tetrachloride (CCl₄). This effect of plant extract was compared with silymarin – a drug commonly used for the treatment of chronic hepatocyte disorder. The plant sample was extracted with ethanol; acute toxicity study of the extract was performed on eighteen Wistar mice, while 30 rats were sacrificed for liver enzymes assay. The rats were divided into six clusters: each cluster has five rats, culster 1 served as control and was given 2 mL/kg b.w - distilled water; clusters 2 – 6 were CCl₄ induced. Cluster 2 was untreated but served as the negative control while cluster 3 wa

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).

Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).

The main objective of this study is to understand the work of the pile caps made of lightweight aerated foam concrete and study the many factors affecting the ability and the capacity of the shear. The study was done by analyzing previous practical and theoretical experiences on the reinforced concrete pile caps. The previous practical results indicated that all specimens failed by shear diagonal compression or tension modes except one specimen that failed flexural-shear mode. Based on test specimens' practical results and behavior, some theoretical methods for estimating the ultimate strength of reinforced concrete pile caps have been recommended, some of which evolved into the design documents available on the subject.