Background: Rehabilitation of the carious tooth to establish tooth structure integrity required cavity design that show a benign stress distribution. The aim of this study was to investigate the influence of the cavity position on the stress values in the reamining tooth structure restored with amalgam or resin composite. Materials and methods: Seven 2-D models of maxillary first premolar include class I cavity design was prepared, one sound tooth (A) 3 composite (B1, B2, and B3) and 3 amalgam (C1, C2, and C3). In design (BI and C1) the cavity position is in the mid distance between bacc-lingual cusp tip, design (B2 and C2) and (B3 and C3) shifted toward the buccal cusp and the lingual cusp for 0.5 mm respectively. One hundred N vertical

A sensitive and selective method have been developed for the determination of palladium (II)and platinum (II) . A new reagent and two complexes have been prepared in ethanolic solutions .The method is based on the chelation of metal ions with 4-(4?- pyrazolon azo) resorcinol (APAR) to form intense color soluble products, that are stable and have a maximum absorption at 595 nm and at 463 nm and ?max of 1.11×10 4 and.1.35 ×104 Lmole-1cm-1 for Pd(II) Pt(II) respectively. A linear correlation of (1.4 – 0.2) and (3.2 -0.4 ) ppm for pd(II) pt(II) respectively .The stability constants , relative errors , a relative standard deviations for Pd(II) and Pt(II) were 0.40×105 , 0.4×104 L mol-1 ,0.34 - 0.21% and 2.4 – 0.91% respectively.

Iron oxide(Fe3O4) nanoparticles of different sizes and shapes were synthesized by solve-hydrothermal reaction assisted by microwave irradiation using ferrous ammonium sulfate as a metal precursor, oleic acid as dispersing agent, ethanol as reducing agent and NaOH as precipitating agent at pH=12. The synthesized Fe3O4 nano particles were characterized by X-ray diffraction (XRD), FTIR and thermal analysis TG-DTG. Sizes and shapes of Fe3O4 nanoparticles were characterized by Scanning Electron Microscopy (SEM), and atomic force microscopy (AFM).

The reducing of erosion and the solubility of irrigation canals soils which constructed on gypsum soil is important in civil and water resources engineering. The main problem of gypsum soils is the presence of gypsum which represents one of most complex engineering problems, especially when accompanied by the moving of water which represent dynamic load along the canal. There are several solutions to this problem, in this research “Poly urethane” is used to give the gypsum soil sufficient hardness to reduce the solubility and erosion, after compacting the soil in the canal, percentages of Poly urethane was used to making cover to the soil by mixing percent of soil with Poly urethane, and the ratio was as follows: (5 and 10) % an

The concerns about water contaminants affect most developing countries bypassing rivers over them. The issue is challenging to introduce water quality within the allowed limits for drinking, industrial and agricultural purposes. In the present study, physical-chemical parameters measurements of water samples taken from eleven stations were collected during six months in 2020 through flow path along the whole length of Tigris River inside AL Kut city (center of Wassit government) were investigated for six parameters are total hardness TH, hydrogen ion pH, biological oxygen demand BOD5, total dissolved solids TDS, nitrate NO3, and sulfate SO4. The water quality analysis results were compared with the maximum allowable limit concentrat

This research is devoted to investigate relationship between both Ultrasonic Pulse Velocity and Rebound Number (Hammer Test) with cube compressive strength and also to study the effect of steel reinforcement on these relationships.
A study was carried out on 32 scale model reinforced concrete elements. Non destructive testing campaign (mainly ultrasonic and rebound hammer tests) made on the same elements. About 72 concrete cubes (15 X 15 X15) were taken from the concrete mixes to check the compressive strength.. Data analyzed.Include the possible correlations between non destructive testing (NDT) and compressive strength (DT) Statistical approach is used for this purpose. A new relationships obtained from correlations results is give

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.