Background: Poly (methyl methacrylate) has several disadvantages (poor mechanical properties) like impact and transverse strength. In order to overcome these disadvantages, several methods were used to strengthen the acrylic resin by using different fibers or fillers. This study was conducted to evaluate the effect of Plasma treatment of the fiber on mechanical properties Poly (methyl methacrylate) denture base material. Materials and methods: Specimens were prepared from poly methyl metha acrylic (PMMA) divided according to present of fiber into 4 groups (first group without fiber as control group, second group with Plasma treated polyester fibers, third group with Plasma treated polyamide fibers and fourth group Plasma treated combination

Samples of Oxytricha falax were collected from Tigris River by 55µ. mesh net. Culturing of O. falax were cultivated in specific conditions (DO 3-5mg/l.; W.Temp. 24±1ºC; pH: 6.8-7.5).The effect of various furfural concentration 0, 20, 40, 80,100 and 124 ppm and toluene concentration 0, 15, 30, 34.2, 34.5 and 35 ppm after two periods of treatment (24 and 48 hr.) on the physiological parameters of O. falax ciliate were observed. This study showed that the lethal concentration of furfural was 124ppm and 80ppm after 24hr. and 48hr. from treatment which killed all the individual community respectively. Furthermore the treatment of O. falax individuals with different concentrations of toluene indicated that 34.5 ppm of it caused disappearance o

The present study aims at empirically investigating the effect of vocabulary learning strategies on Iraqi intermediate school students’vocabulary performance and reading comprehension. The population of the present study includes all the 1^st year male students of  Al-Wark’a intermediate  school of Al-Risafa 1/ General  Directorate of Education for the first course of the academic year (2015-2016). To achieve the aim of the study ,a pre-test and post-test after (5) weeks of experiment are administrated .The sample of the present study consists of (100) subjects :(50) students as an experimental group and other (50) students as  a control group . The subj

The performance of a condenser in a domestic refrigerator system without wires and a condenser with a novel design consisted of number of loops as elliptical shape is investigated experimentally in this work. The experiment was conducted with a refrigerator designed to work with HFC134a, under no load and with loads of (1.5,3 and 12 liters of water). In particular, the effects of shape change of the condenser were very important in heat transfer enhancement and reduce of the frictional loss as a result of reducing the pressure drop in the condenser. The results shown that compressor work decreases with elliptical condenser about (8.6% to 11.3%), and then the power consumption decreases also. The performance of household refrigerator with

Sustainable crop production in a coarse soil texture is challenging due to high water permeability and low soil water holding capacity. In this paper, subsurface water retention technology (SWRT) through impermeable polyethylene membranes was placed at depth 35 cm below ground surface and within the root zone to evaluate and compare the impact of these membranes and control treatment (without using the membranes) on yield and water use efficiency of eggplant inside the greenhouse. The study was conducted in Al-Fahamah Township, Baghdad, Iraq during spring growing season 2017. Results demonstrated the yield and water use efficiencies were 3.483 kg/m² and 5.653 kg/m³, respectively for SWRT treatment p

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev