The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

The research aims to develop physical exercises with auxiliary training tools that work to develop the explosive power of the arms and legs, and then find out their effect on the accuracy of shooting from free throw and correction from jumping of advanced basketball players, as the researchers found a problem that these players have weakness in the skill of throwing Free throwing and shooting by jumping calculated with two points as a result of adopting unhealthy physical and technical positions, which led to a lack of focus and accuracy, and thus negatively affected the performance technique of free throw and jump shot, as most teams use traditional exercises without the use of auxiliary training tools, and this topic gave researchers the

The aim of this paper is to investigate the effects of Nd:YAG laser shock processing (LSP) on micro-hardness and surface roughness of 86400Cu-Zn alloy. X-ray fluorescence technique was used to analyze the chemical composition of this alloy. LSP treatment was performed with a Q-switched Nd: YAG laser with a wavelength of 1064 nm. The results show that laser shock processing can significantly increase. The micro-hardness and surface roughness of the LSP-treated sample. Vickers diamond indenter was used to measure the micro-hardness of all samples with different laser pulse energy and the different number of laser pulses. It is found that the metal hardness can be significantly increased to more than 80% by increasing the laser energy and t

In two commercial broiler breeds (Cobb 500 and Hubbard F-15), the polymorphisms of the chicken insulin-like growth factor 2 (IGF2) gene were studied. A total of three hundred avian blood samples were obtained. Using a fast salt-extraction technique, genomic DNA was isolated. Using polymerase chain reaction, 1146 bp fragments of the gene were amplified (PCR). The amplified fragments were subjected to restriction enzyme digestion using HinfI endonuclease enzyme, and the digested products were separated on a 2% agarose gel. The findings indicated two alleles T and C for the target locus, with respective frequencies of 73.3% and 26.7%. Three distinct genotype variations, TT, TC, and CC, were found, with genotype frequencies of 59.1 percent, 28.

Introduction: We aimed to evaluate the shear bond strength of acrylic denture teeth to flexible and heat-cured denture base material after surface treatments with argon plasma, chemical bonding agent (PALFIQUE universal), and combination. Methods: A total of 80 incisor acrylic denture teeth were treated with a argonplasma, chemical bond (PALFIQUE universal bond), and a combination with 10 samples for each group. The neck (gingival portion) of teeth was cut at a 45° angle, and the teeth were attached to heat-cured acrylic resin and flexible denture base material. All the specimens were stored in artificial saliva for 7 days in an incubator (37 °C). A shear

Background: Mothers are considered as the key role in effect on child's dental behavior. So it is important to involve her in oral health promotion program to prevent early childhood dental caries from occurring in early age. Objectives: To identify the knowledge, practice and attitude of mothers about the oral health of their children. And to measure the change in oral hygiene of children aged (4-7) years old after one month of interventional program on their mothers. Type of study: Non-randomized interventional.Methods: Non-randomized interventional study for one month in Al Shaab area in Baghdad to 65 mothers who have children aged (4-7) years .A modified administrated questionnaire is given to assess mothers’ knowledge, practice an

Introduction: This study aimed to assess the color change of human teeth with artificial enamel white spot lesions (WSLs) after sandblasting with bioactive glass, resin infiltration, and microabrasion and to test color stability after pH cycling. Methods: Fifty extracted human mandibular first molars were randomly assigned into five groups: Sound, WSLs (untreated), and WSLs sandblasted with bioactive glass (Sylc), WSLs treated by resin infiltration (ICON), and WSLs treated by microabrasion (Opalustre), respectively. All specimens underwent a pH cycling procedure. The color parameters for each specimen were assessed using an Easyshade dental spectrophotometer at different time stages then the color changes (ΔE) were calculated. Results: The