Determination of Testosterone level as predictor for insulin resistance in young men with family history of type2 diabetes and hypertension.

Background: Insulin resistance is associated with metabolic syndrome , type 2 diabetes and representing a risk factor for cardiovascular disease . This relationship may be modulated to some extent by age related changes in sex hormone status.. In particular, reduced total testosterone (TT) levels have been associated with insulin resistance and subsequent risk for developing type 2 diabetes. Aim of study: we examined whether low total testosterone level were associated with insulin resistance in young adult men. Methods: a total of 83 men (young adult men) divided into 2 group : (group1 ) 49 men with a risk factor for insulin resistance(with a family history of type2 diabetes and hypertension) and (group2) 34 men without any risk factor aged (20-40) years. Age, body mass index (BMI) and waist circumference were measured. Early morning, they were assayed for total testosterone, and insulin levels. Insulin resistance was assessed using a homeostatic model (HOMA-IR). Results: Total testosterone, declined progressively across increasing quintiles of HOMA-IR as a mean of(4.49±1.87) ng/ml in group1 compared mean (7.82±2.21) ng/ml in group 2 and correlated inversely with HOMA-IR( r = -0.424 , p = 002) also with insulin (r= -0.541) (p< 0.0001) in group1 . Total testosterone correlated inversely with BMI (r=-0.471 , p=0.001) in group1. There is a significant positive correlation between HOMA- IR of group1 and BMI (r= 0.472) (

The possibility of Applying International Accounting Standards in the Public Sector (IPSAS) in the Iraqi Government Accounting System: Exploratory Research for the Opinions of Accountants at the University of Al-Muthanna

Purpose: This paper aims to use such standards to contribute to strengthening the accounting profession at the global level and provides financial disclosure that is easy to understand, treat and deal with, and hold government officials accountable for its basis.   Theoretical Framework: Rapid developments in the field of information technology and the trend toward global trade relations imposed the use of new tools to address the government accounting system applied in Iraq to improve the quality of financial information. In addition, reducing the manipulation of public money and rationalize the state's economic policies.   Design/Methodology/Approach: To achieve the research objectives, a questionnaire was designed and Distributed to an intentional sample of accountants, whose number reached (60) accountants.   Findings: The findings show the importance of IPSAS standards in presenting financial reports to help accountants obtain them quickly and thus achieve the efficiency and effectiveness of accounting work, correcting and strengthening decisions and ensuring their effectiveness systems.   Research Practical&amp; Social implication: The contribution of our paper relies on investigating the General Accounting System (IPSAS) in the government accounting system in the field through doing a survey of the opinions of specialists at the University of Al-Muthanna as a field for conducting research, as well as an indication of the adequacy of laws, legislation and principles that regulate government accounting to ensure good practice of ( IPSAS ) standards.   Implications/Originality/Value: the possibility of applying international accounting standards in the public sector to its accounting systems

Thermo-Mechanical Properties of Unsaturated Polyester Reinforced with SiliconCarbide Powder And with Chopped Glass Fiber

يدرس هذا البحث تأثير مسحوق كاربيد السيليكون الناعم وبنسب وزنيه مقدارها (0،3،5،7)% على الخواص الحراريه والميكانيكيه لمتراكب البولي استر غير المشبع وبوجود نسبه ثابته من الياف الزجاج المقطعة . استخدمت طريقة القولبه اليدوية لتحضير العينات . لقد اظهرت النتائج ان مقاومة الشد ومقاومة الصدمة والتوصيلية الحرارية تزداد بزيادة النسبة الوزنية للمواد المدعمةThe work studied the effectoffine silicon carbide (SiC) powder with (0,3,5,7)wt % on the thermal conductivity and mechanical properties of unsaturated polyester composite in the presence of a fixed amount of chopped glass fiber. The hand lay-up technique was employed to preparethe required samples. Results showed that tensile, impact strength and thermal conductivity increased with increasing the weight fraction of reinforced materials

Activating the role of judicial oversight in Iraq to reduce the phenomenon of tax evasion Field research in the Federal Office of Financial Supervision

Purpose: Security measures have become increasingly important due to the expansion of the cyber environments. National and international entities are exposing themselves to cybersecurity risks, and they are growing in number every day.   Theoretical Framework: With a comprehensive cybersecurity plan, threats can be eliminated. Implementing this plan is possible by involving all stakeholders in the management processes because the idea of management is insufficient. To ensure cybersecurity, this study highlights the significance of cybersecurity and cybergovernance in the digital world.   Design: The study findings and recommendations for cybersecurity governance were reviewed. A scoping review research model was used for this purpose.   Findings:A basic and documentary research model related to research philosophy were developed for the application technique. The scope of the research includes publications from Scopus. Studies from the last ten years were downloaded using the selected keywords.   Originality: The results show that despite research that has led to local cybersecurity governance solutions in several countries, a comprehensive governance framework has not yet been established. Instead, there is a hidden conflict over control of this region, not its governance.”

Activating Auditing Procedures Over Government Financial Reports Through the Mediating Role of a Proposed Audit Program

Purpose:  The aim of this study is to preparation of a proposed audit program that includes effective audit procedures in which financial irregularities are identified.                                                                                                                                                                        Theoretical Framework: The shed light on the conceptual aspect of the procedures for controlling government financial reports .and definitional The objective of the government financial reporting process is for the purpose of translating economic events in government institutions into numbers so that they can be understood when presented to users of accounting information in order to assist them in making current and future decisions. Thus, this information may face some obstacles and limitations that prevent the accounting measurement from being provided in an appropriate manner, as well as make the credibility far from the goal that the accounting measurement.   Design/Methodology/Approach :The inductive method was relied upon in defining the research problem by observing that activating auditing procedures through a proposed auditing program on government financial reports ensures the accuracy and fairness of the financial statements for the transition from the general to the private, as well as relying on the deductive method for the transition from the private To the public by presenting the audit procedures according to the proposed program and disseminating the results that can be reached from the audit of government financial reports in the Iraqi environment .                                                                    Findings: The results Ascertaining the risks of material errors in auditing government financial reports, as the higher the risks, the greater the amount of evidence that the auditor must obtain. As well as the process of making sure that the trial balance is prepared according to the government accounting system applied in the government economic entity and correcting errors in the financial reports in a timely manner that helps its users to make economic decisions.                                                                                        Research Practical &amp; Social implication: The study With the possibility of the oversight and audit plan being exposed to any changes during the process of ensuring the accuracy and fairness of government financial reports, the auditor should carry out a flexible audit program that responds to any changes that may occur during the audit process according to the limits of the scope of the if it is complete auditing. The program must include the necessary steps for its implementation, and if it is partial auditing, the program must be prepared within the limit of that.   Implications/Originality/Value: The value of the study Government financial reports provide useful information for the parties involved in managing the state's financial resources, whether in the present or future, in order to guide them in making their decisions at the state level and at the level of other government institutions.    

A Multilevel Image Thresholding Based on Hybrid Jaya Algorithm and Simulated Annealing

Thresholding is a method for region-based image segmentation, which is important in image processing applications such as object recognition Multilevel. Thresholding is used to find multiple threshold values. Image segmentation plays a significant role in image analysis and pattern recognition. While threshold techniques traditionally are quite well for bi-level thresholding algorithms, multilevel thresholding for color images may have too much processing complexity. Swarm intelligence methods are frequently employed to minimize the complexity of constrained optimization problems applicable to multilevel thresholding and segmentation of color (RGB) images; In this paper, the hybrid Jaya algorithm with the SA algorithm was proposed to solve the problem of computational complexity in multilevel thresholding. This work uses Otsu method, Kapur entropy and Tsallis method as techniques to find optimal values of thresholds at different levels of color images as the target Tasks Experiments were performed on 5 standardized color images and 3 grayscale images as far as optimal threshold values are concerned, Statistical methods were used to measure the performance of the threshold methods and to select the better threshold, namely, PSNR (Peak Signal to Noise Ratio), MSE (Mean Square Error), SSIM (Structural Similarity Index), FSIM (Feature Similarity Index) and values of objective at many levels. The experimental results indicate that the presenter's Jaya and Simulated Annealing (JSA) method is better than other methods for segmenting color (RGB) images with multiple threshold levels. On the other hand, the Tsallis entropy of the cascade was found to be more robust and accurate in segmenting color images at multiple levels

Optimization Methods for Image Thresholding: A review

Setting a border with the proper gray level in processing images to separate objects from their backgrounds is crucial. One of the simplest and most popular methods of segmenting pictures is histogram-based thresholding. Thresholding is a common technique for image segmentation because of its simplicity. Thresholding is used to separate the Background of the image from the Foreground. There are many methods of thresholding. This paper aims to review many previous studies and mention the types of thresholding. It includes two types: the global and local thresholding methods and each type include a group of methods. The global thresholding method includes (the Otsu method, Kapur's entropy method, Tsallis entropy method, Hysteresis method, and Fuzzy entropy method), and the local thresholding method includes ( Ni-Black method and Bernsen method). The optimization algorithms(Genetic Algorithm, Particle Swarm Optimization, Bat Algorithm, Modified Grasshopper Optimization, Firefly Algorithm, Cuckoo Search, Tabu Search Algorithm, Simulated Annealing, and Jaya Algorithm) used along with thresholding methods are also illustrated

Experimental Study on the Behavior of Square-Skirted Foundation Rested on Gypseous soil Under Inclined Load

This work investigates experimentally the effect of using a skirt with a square foundation of 100 mm width resting on dry gypseous soil (i.e., loose soil with 33% relative density), and subjected to an inclined load. Previous works did not study the use square skirted foundation rested on gypseous soil and subjected to inclined load. The investigated soil was brought from Tikrit city with 59% gypsum content. Standard physical and chemical tests on selected soil were carried out. Model laboratory tests were carried out to determine the effect of using a skirt with a square foundation on the load-settlement behavior of gypseous soil and subjected to inclined load with various Skirt depth (Ds) to foundation width (B) ratio Ds/B (0,0.5,1, and1.5). The results show that using a skirt with a square foundation improves load-carrying capacity and reduces settlement of foundation rested on loose gypseous soil and the amount of improvement increase with increasing skirt depth to foundation width Ds/B. Bearing capacity improved by about (193) %, and Settlement ratio (Sᵣ) reduced from (1) % for square foundation without a skirt to (0.14) at Ds/B, equal to 1.5 at θ =0° with the y-axis (Where θ is the inclination angle of the applied load); and bearing capacity improved by about (162) % for the square skirted foundation with Ds/B, equal to 1.5 and θ =15° with the y-axis.

Does Financial Development and Corruption reduce the level of Income Inequality? Evidence from Malaysia

Income inequality is an enduring issue and an important one to address, especially in the new era of digital transformation, as it is a crucial element in promoting persistent income inequality. The theory is that while financial development promotes economic growth, the mixed explanations of previous studies show that this does not always help low-income people in emerging economies. Moreover, the effects of globalization may reinforce motives and increase opportunities for international corrupt practices. It is, therefore, crucial to explore how corruption can be motivated by ineffective rules governing cross-border crimes and how technology can open up new avenues for corrupt behavior, for example by making it easier to find victims, accomplices and money. Profound socio-economic changes can also provide incentives and opportunities for corruption. This study examines how corruption and financial development affect the wealth gap in a developing country like Malaysia over the period 1995 to 2021. The empirical results show that financial development has a positive impact on income inequality. Moreover, the result also shows that corruption control is an insignificant determinant of per capita income in Malaysia. Even though the growth of the financial sector has led to a variety of outcomes, it has only helped to reduce income inequality. Income inequality is negatively and significantly affected by the interaction between financial development and anti-corruption. It is therefore important to promote financial development, prevent corruption and increase government transparency as these factors can promote sustainable economic development and resilience

HEPATOPROTECTIVE EFFECT OF CYMBOPOGON CITRATUS AQUEOUS EXTRACT AGAINST HYDROGEN PEROXIDE-INDUCED LIVER INJURY IN MALE RATS

Background: Cymbopogon citratus (Poaceae) a tropical perennial herb plant that is widely cultivated to be eaten either fresh with food or dried in tea or soft drink has been reported to possess a number of medicinal and aromatic properties. This study aimed at evaluating the protective effects of C. citratus aqueous extract against liver injury induced by hydrogen peroxide (H2O2), in male rats. Materials and Methods: Twenty-five rats were randomly divided into five different groups of five animals in each group viz; (1) Control. (2) Received H2O2 (0.5%) with drinking water. (3), and (4) received H2O2 and C. citratus (100 mg•kg-1 b wt), vitamin C (250 mg•kg-1 b wt) respectively. (5), was given C. citratus alone. The treatments were administered for 30 days. Blood samples were collected and serum was used for biochemical assay including liver enzymes activities, total protein, total bilirubin and malonaldehyde, glutathione in serum and liver homogenates. Liver was excised and routinely processed for histological examinations. Results: C. citratus attenuated liver damage due to H2O2 administration as indicated by the significant reduction (