Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical  and cultural factors which distinguish it about other environments . In  order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the inte

Background: The main drawback of soft lining materials was that they debonded from the denture base after a certain period of usage. Therefore, the purpose of this research was to determine the impact of oxygen and argon plasma treatment on the shear bonding strength of soft liners to two different kinds of denture base materials: conventional acrylic resin and high impact acrylic resin. Materials and Methods: Heat cure conventional and high impact acrylic blocks (40 for each group) were prepared. A soft liner connected the final test specimen of two blocks of each acrylic material. Shear bond strength (SBS) was assessed using universal testing machine. Additional blocks were also prepared for analyzing Vickers microhardness, contact ang

The present study was conducted to determine the effect of different concentrations of putrescine and spermidine at all stages of regeneration (callogenesis, somatic embryos multiplication, germination and rooting)) of date palm cultivar Barhee. Shoot tips were eradicated from 2-3 years old offshoots, surface sterilized and inoculated onto Murashiege and Skoog, 1962 (MS) medium supplemented with 20 mg/L 2,4-D and 3 mg/L N6-2-isopentyl adenine (2ip). Primary callus was obtained after 24 weeks on the nutrient medium. Calli were then transferred onto fresh MS medium containing 0.0, 50, 100 or 150 mg/L of putrescine or spermidine individually. Results were recorded after 12 weeks. A significant increase in embryonic callus fresh weights reached

The present study aimed to investigate the effects of level pH and the growth phases of Coelastrella saipanensis on Chlorophyll a,b, total, and Carotene. The algae were cultured in BG11 media and grown at different pH levels. We measured chlorophyll a, b, total chlorophyll, growth phases, and carotene concentrations. The results showed that at pH 8.5, the measurements of photosynthetic pigments-chlorophyll a, Chlorophyll b, and the total chlorophyll (0.183, 0.268, and 0.433 mg L-1, respectively). The highest values of chlorophyll a (0.185 mg L-1), and b (0.339 mg L-1), and the total chlorophyll (0.492 mg L-1) were recorded in the stationary phase. In addition, the study found that at pH 8.5 and the beginning of the stationary phase,

ABSTRACT Background: The main goal of chemomechanical endodontic treatment is the reduction or elimination of microorganisms from root canal system. The intracanal medicaments were used to enhance the disinfection process. This study was conducted to evaluate the antibacterial effect of thymus vulgaris, tea tree essential oils and cold pressed black seed oil (BSO) against E.faecalis. Materials and methods: E.faecalis was isolated from ten patients in need for endodontic treatment. The sensitivity of E.faecalis to the tested oils was evaluated in different concentrations in agar well diffusion method and compared with calcium hydroxide. The sensitivity of E.faecalis to vapor of the tested oils was also evaluated, in disk vaporization method

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

Background: Medicinal plants that possess antimicrobial and antioxidant properties have garnered significant attention for their role in maintaining food quality, improving safety, and impeding spoilage. They also can aid in controlling food contamination risks and augmenting the nutritional value of foods. Objective: The study aimed to obtain botanical extracts possessing antimicrobial capabilities and use them to inhibit the growth of molds and yeasts. Additionally, these extracts are aimed at prolonging product shelf life by harnessing their antioxidant attributes. Methods: Several microorganisms, including E. coli and Pseudomonas, were subjected to testing. Ethanolic alcohol, chloroform, and essential oil extracts were prepared;

Current research included preparation, characterization of some new chitosan- hydroxy benzaldehyde-Schiff bases with maleic anhydride. The present study aimed to the synthesis and characterization of novel chitosan Schiff base compounds using para- hydroxy benzaldeh and maleic anhydride. The  derivative of the  schiff-chitosan base, which is associated with different drugs, has been replaced with   different  amino  and  hydroxy  drugs.  The derivative is characterized by different analytical techniques. The results of FT-IR studies clearly indicate construction of the chief amine group in chitosan and the emergence of new bands that correspond to the association of maleic anhydride with the chitosan base. TGA, ¹

Temporomandibular Disorders (TMD) refer to a group of symptoms where pain is the most leading cause to demand a treatment by the patient. Light therapies are of great importance at current times due to its biosafety and non-invasive quality when used for the management of TMD symptoms. This study aimed to evaluate the efficacy of red LED light with low-level LASER in treating TMD patients.