The performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:

Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin

Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

Background: The aim of this study was to evaluate the push-out bond strength of four different obturation materials to intraradicular dentin and to determine the failure mode. Materials and method: forty straight palatal roots of the maxillary first molars teeth were used in this study, the roots were instrumented using crown down technique and rotary EndoSequence system, the roots were randomly divided into four groups according to the materials used for obturation (n=10).Group (1): AH Plus sealer and gutta-percha. Group (2): Activ GP glass ionomer sealer and Activ GP gutta-percha (Activ GP system). Group (3): Bioceramic sealer and Bioceramic gutta-percha. Group (4): GuttaFlow2 sealer and gutta-percha. For all groups single cone obturatio

      This paper deals with estimation of the reliability system in the stress- strength model of the shape parameter for the power distribution. The proposed approach has been including different estimations methods such as Maximum likelihood method, Shrinkage estimation methods, least square method and Moment method. Comparisons process had been carried out between the various employed estimation methods with using the mean square error criteria via Matlab software package.

Water absorbent polymers (WAP) are new component in producing building materials. They provide internal curing which reduces autogenous cracking, eliminates autogenous shrinkage, mortar strength increased, enhance early age strength to withstand strain, improve the durability, introduce higher early age compressive strength, have higher performance and reduce the effect of insufficient external curing. This research used different percent of polymer balls to choose the percent that provides good development in compressive strength with time for both water and air curing. The water absorption polymer balls in this research have the ability to absorb water and after usage in concrete they spill out the water (internal curing) and shri

Test results of six half-scale reinforced concrete flat plates connections with an opening in the vicinity of the column are reported. The test specimens represent a portion of a slab bounded by the lines of contraflexure around the column. The tests were designed to study the effect of openings on the punching shear behavior of the slab-column connections. The test parameters were the location and the size of the openings. One specimen had no opening and the remaining five had various arrangements of openings around the column. All specimens were cast with normal density concrete of approximately 30 MPa compressive strength. The openings in the specimens were square, with the sides parallel to the sides of the column. Three sizes of ope

Background: In this study we evaluate the effect of plasma treatment (oxygen and argon) gas in two different exposure times on the surface of heat cure and light cure acrylic resin. Materials and method: 100 specimens of heat cure and light cure acrylic resin were fabricated. The measurements of the samples were (75mm, 25mm and 4.5mm) length, width and depth respectively with stopper of 3mm depth. Two types of gas used oxygen and argon in (5,10) min by using (DC-glow discharge plasma device) then we apply cold cure soft lining material, with the help of Instron machine we test the shear stress value. Results: A highly significant effect after argon and oxygen gases treatment in both 5 and 10 min exposure times on shear bond strength to soft