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: Marginal adaptation is critical for long – term success of crown and bridge restoration. Computer aided design / computer aided manufacture (CAD/ CAM) system is gaining more importance in the fabrication of dental restoration. Objective: The aim of this study is to evaluate the effect of crystallization firing on the vertical marginal gap of IPS. emax CAD crowns which fabricated with two different CAD/CAM systems .Materials and Methods: Twenty IPS e.max CAD crowns were fabricated. We had two major groups (A, B) (10 crowns for each group) according to the CAD/CAM system being used: Group A: fabricated with Imes - Icore CAD/CAM system; Group B: fabricated with In Lab Sirona CAD/CAM system. Each group was subdivided into two s

Reactive Powder Concrete (RPC) can be incorporate as a one of the most important and progressive concrete technology. It is a special type of ultra-high strength concrete (UHSC) that’s exclude the coarse aggregate from its constitutive materials. In this research an experimental study had been carried out to investigate the effect of using three types of materials (porcelain aggregate) and others sustainable materials (glass waste and granular activated carbon) as a partial replacement of fine aggregate. Four percentages had considered (0, 10, 15 and 20) % to achieve better understanding for the influence of these materials upon the compressive strength of RPC. Four curing ages had included in this study, these are; 7, 28, 60 and

Background: The marginal fit is the most characteristic that closely related to the longevity or success of a restoration, which is absolutely affected by the fabrication technique. The objective of present in vitro study was to evaluate the effect of four different CAD/CAM systems on the marginal fit of lithiµm disilicate all ceramic crowns. Materials and Methods: Adentoform tooth of a right mandibular first molar was prepared to receive all ceramic crown restoration with deep chamfer finishing line (1mm) and axial reduction convergence angle of 6 degree, dentoform model duplicated to have Nickel-Chromiµm master die. Thirty two stone dies produce from master die and distributed randomly in to four groups (8 dies for each group) accor

Background: The bonded orthodontic retainer constructed from multistrand wire and composite is an efficient esthetic retainer, which can be maintained long-term. Clinical failures of bonded orthodontic retainers, most commonly at the wire/composite interface, have been reported. This in vitro investigation aimed to evaluate the tensile forces of selected multistrand wires and composite materials that are available for use in the construction of bonded fixed retainers. Materials and Methods: The study sample includes 120 wires with three types of retainer wires (3 braided strands\ Orthotechnology, 8 braided strands\ G&H Orthodontics, 6 coaxial strands\ Orthoclassic wires), two types of adhesive (flowable\ Orthotechnology, non flowable\ G&H O

Background: Mini implant stability is primarily related to local bone density; no studies have evaluated bone density related to mini implant placement for orthodontic anchorage between different age groups in the maxilla and the mandible. The present research aims to evaluate side, gender, age, and regional differences in bone density of the alveolar bone at various orthodontic implant sites. Materials and method: Fifty three individuals who were divided into two groups according to their age into: group I (ages 16-20 years) and group II (ages 21-29 years) had subjected to clinical examination, then 64-multislice computed tomography scan data were evaluated and bone density was measured in Hounsfield unit at 102 points (51 in the maxilla

Background: Separation and deboning of artificial teeth from denture bases present a major clinical and labortory problem which affect both the patient and the dentist. The optimal bond strength of artificial teeth with denture base reinforced with nanofillers and flexible denture bases and the effect of thermo cycling should be evaluated. This study was conducted to evaluate and compare the shear bond strength of artificial teeth (acrylic and porcelain) with denture bases reinforced by 5% Zirconium oxide nanofillers and flexible bases under the effect of different surface treatments and thermo cycling and comparing the results with conventional water bath cured denture bases. Material and methods: Two types of artificial teeth; acrylic and

The virulent genes are the key players in the ability of the bacterium to cause disease. The products of such genes that facilitate the successful colonization and survival of the bacterium in or cause damage to the host are pathogenicity determinants. This study aimed to investigate the prevalence of virulence factors (esp, agg, gelE, CylA) in E. faecalis isolated from diverse human clinical collected in Iraqi patient , as well as to assess their ability to form biofilm and to determine their haemolytic and gelatinase activities. Thirty-two isolates of bacteria Enterococcus faecalis were obtained, including 15 isolates (46.87%) of the urine, 6 isolates (18.75%) for each of the stool and uterine secretions, and 5 isolates (15.62%) of the wo

Background: Many studies have been conducted to evaluate the effect of using a hot material in the root canal and its potential for causing damage to the tooth supporting structure. Materials and methods: thirty permanent premolars were obturated with thermoplasticized Gutta-Percha using three different obturation techniques: soft core, Thermafil, and obtura to evaluate the rise in temperature on the root surface using a multipurpose digital thermometer. Results: temperature increases was significantly greater for Obtura versus Soft core (p<0.003), not significant for Thermafil versus Soft core (p<0.087), and Thermafil versus Obtura (p<0.125). Conclusions: temperatures rise on the root surface were below the critical level and, therefore, s