ABSRTACT Background: Soft liner material is become important in dental prosthetic treatment. They are applied to the surface of the dentures to achieve more equal force distribution , reduce localized pressure and improve denture retention by engaging undercut . So the aim of the study is to evaluate the effect of different surface treatment by air-abrasion AL2O3 and laser treatment with CO2 laser on improving the shear bond strength of the denture liner to acrylic denture base material . Materials and methods: the 30 specimens of heat cured acrylic denture base material (high Impact acrylic )and heat cured soft liner (Vertex ,Nether Lands )were prepared for this study .They were designed and divided according to type of the s

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.

The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.

This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.

Iraqi banks suffered from high levels of direct co

This research involves study effect of chloride ions in concentration range (0.01 – 0.50 mol.dm^-3) on the corrosion behavior of Al-Zn alloy in basic media of 1x10^-3 mol.dm^-3 NaOH at pH=11 and four different temperatures in the range (298-313 K). Cathodic and anodic Tafel slopes (b_c &b_a) and transfer coefficients (α_c & α_a) were calculated and the results interprets according to the variation of the rate – determining steps. The results also indicate that the chloride ions are bonded chemically in the interface as an initial step of formation of different mixed oxohydroxy – and chloro complexes. Polarization resistance (R_p) is calculates

The research aims to demonstrate the dual use of analysis to predict financial failure according to the Altman model and stress tests to achieve integration in banking risk management. On the bank’s ability to withstand crises, especially in light of its low rating according to the Altman model, and the possibility of its failure in the future, thus proving or denying the research hypothesis, the research reached a set of conclusions, the most important of which (the bank, according to the Altman model, is threatened with failure in the near future, as it is located within the red zone according to the model’s description, and will incur losses if it is exposed to crises in the future according to the analysis of stress tests

ABSTRACT Background: According to Branemark’s protocol, the waiting period between tooth extraction and implant placement is 6–8 months; this is the late placement technique. Achieving and maintaining implant stability are prerequisites for a dental implant to be successful. Resonance Frequency Analysis (RFA) is a noninvasive diagnostic method that measures implant stability. The aim of this study was to investigate the influence of treatment protocol and implant dimensions on primary implant stability utilizing RFA. Materials and methods: This study included 63 Iraqi patients (37 male, 26 female; ranging 22-66 years). According to treatment protocol, the sample was divided into 2 groups; A (delayed) & B (immediate). Dental im

Background: Bimaxillary protrusion is considered as one of the most important causes to seek the orthodontic treatment to get better esthetics. This study aimed to test the effect of orthodontic treatment in improvement the facial esthetics. Materials and Methods: Ten Iraqi Arab females having bimaxillary protrusion based on Class I malocclusions treated with fixed orthodontic appliance and extraction of the maxillary and mandibular 1st permanent premolars. Pre and post-treatment facial profile photographs were taken for each patients and the effect of treatment was tested in comparison with the pre-treatment photographs by using seven angular measurements. Results: After treatment, the upper and lower lip projections were decreased signifi

In this study, successive electrocoagulation (EC) and electro-oxidation (EO) processes were used to minimize some of the major pollutants in real wastewater, such as organics (detected by chemical oxygen demand (COD)), and turbidity. The wastewater utilized in the present study was collected from the Midland Refinery Company in Baghdad-Iraq. The performance of the successive batch EC-EO processes was studied by utilizing Graphite and Aluminum (Al) as monopolar anode electrodes and stainless steel (st.st.) as the cathode. The Taguchi experimental design approach was used to attain the best experimental conditions for COD reduction as a major response. Starting from chemical oxygen demand COD of (600 ppm), the effects of current densi

Background: The surgical treatment of pilonidal sinus varies from wide excision and laying the wound open or excision with primary closure or excision with the use of skin graft in some special cases.
Objectives: The objectives of this study is to determine the efficacy of treating non complicated pilonidal sinus disease with minimal excision and primary closure technique, complications and recurrence rate.
Patients and methods: This is a prospective study conducted in shahid ahmed ismaiel hospital in rania – As sulaimania IRAQ during the period from December 2013 to January 2016 and was carried on one hundred (100) consecutive patients with non complicated non recurrent pilonidal sinus patients who were treated with minimal exci