In this work, varying compositions of SiO₂ micro filler were added
with the Polyvinyl Chloride (PVC) and samples have been prepared
using film casting technique. The results have been analyzed and
compared for PVC samples with (1 wt%, 3 wt%, 5 wt% and 10 wt%)
SiO2 micro filler. Mechanical characteristics such as tensile strength,
elongation at break and Young`s modulus were measured for all the
samples, where the tensile strength was increased from 8.39 Mpa for
purified PVC to 16 Mpa for 3% SiO₂/PVC composite. Also, thermal
conductivity measurement values illustrated that composite materials
have a good thermal insulation at 10 wt. %, thermal conductivity was
decreased from 0.1684 W/m.

Background: Poly (methylmethacrylate) is the most widely used material in denture fabrication. The characteristics of acrylic resin which support microorganism development can threaten the oral health of denture users. This study was assigned to prepareand incorporate Ag-Zn zeolite powder into heat cured denture base material as antimicrobial material and to investigate its effect on some properties of heat cured acrylic denture base materials. Materials and methods: Sliver –zinc zeolite was prepared by ion exchange method and characterized then incorporated into poly (methylmethacrylate) powder in0.5% by weight. Specimens were constructed and divided into 6 groups according to the using tests; each group was subdivided into 2 groups

Background: The geriatric patients wearing removable partial dentures are increasing in proportion. At the same time, the root caries prevalence accompanied by gingival recession is increasing. A variety of vehicles can deliver fluoride into the oral cavity, including fluoride mouth-rinse, fluoride dentifrice, topical fluoride, and fluoride-releasing restorative materials, all of which effectively prevent root caries and suppress recurrent caries. This study aimed to evaluate the effect of sodium fluoride addition on some mechanical properties of heat cure acrylic denture base material. Material and method: A total of 90 samples were prepared in this study, then divided into three main groups according to the type of test used (hardness, te

At the temperature 298.15 K, some physical properties such as: refractive indices (nD), viscosities (η) and densities (ρ) were studied in four liquid-liquid mixtures: carboxylic acids (HCOOH, CH3COOH, CH3CH2COOH and CH3CH2CH2COOH) with tetrahydrofurfuryl alcohol (THFA) with the identified configuration set. These empirical data were utilized to estimate the excess molar volumes (Vm E), refractive index perversions (ΔR), viscosity deviations (ηE) and excess molar Gibbs free energy (ΔG*E). Values of Vm E, ηE , ΔG*E and ΔR were plotted versus mole fraction of tetrahydrofurfuryl alcohol. In all cases, the values of Vm E, ηE , ΔG*E and ΔR that obtained in this study were found to be negative at 298.15 K. The excess parameters

Background Microorganisms and fungal growth especially Candida albicans, on soft denture lining material are the most common problem which can lead to chronic mucosal inflammation. The aim of this study was to evaluate the effect of zirconium nanoparticles into acrylic-based heat cured soft denture lining material against Candida albicans, and the amount of zirconium ion release of soft liner/ZrNPs composite. Furthermore, evaluate shear bond strength after ZrNPs addition to soft liner. Materials and methods: Zirconium nanoparticles were added into acrylic-based soft denture liner in various percentages (1%, and 1.5% by weight). Two hundred and fifty specimens were arranged and isolated into four groups as per the test to be done The antifu

Friction stir welding (FSW) process is an emerging solid state joining process in which the material that is being welded does not melt. This process uses a nonconsumable tool to generate frictional heat in the abutting surfaces. The welding parameters such as tool rotational speed, welding speed, axial force, etc., and tool pin profile play a major role in deciding the weld quality. In this investigation an attempt
has been made to understand the effect of tool pin profile and rotation diameter on microstructure and mechanical properties in aluminum alloy (2218-T72). Five different tool pin profiles (straight cylindrical, threaded cylindrical, triangular, square, and threaded cylindrical with flat), with three different rotation
d

The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

Discretionary Punishment, Public Regulation, Interest

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an