The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I

Background: The present study was conducted to evaluate the effects of different bleaching methods on the shear bond strength of orthodontic Sapphire brackets bonded to human premolars teeth using light cured composite resin and to determine the predominant site of bond failure. Materials and Methods: Thirty freshly extracted human premolars were selected and randomly divided into three groups (10 per group). These groups are: control (unbleached) group, hydrogen peroxide group (HP) 37.5% ; which is the in- office bleaching method group, carbamide peroxide group (CP) 16%; which is the at- home bleaching method group. After bleaching process was performed, all the teeth stored in distilled water in a sealed container at room temperature for

Background: The aim of the study was to investigate the effect of surface treatments of zirconia (grinding and sandblast with 50μm, 100 μm) on shear bond strength between zirconia core and veneering ceramic. Material and methods: Twenty-eight presintered Y-TZP ceramic specimens (IPS e.max ZirCAD, Ivoclar vivadent) were fabricated and sintered according to manufacturer’s instructions. The core specimens were divided randomly in to 4 groups, group 1: no surface treatment, group2: zirconia specimens were ground with silicon carbide paper up to1200 grit under water cooling, group3: zirconia specimens were ground and sandblast with 100 μm alumina, group 4: zirconia specimens were ground and sandblast with 50 μm alumina. Surfa

This paper is devoted to investigate experimentally and theoretically the structural behavior of reinforced concrete hollow beams which have internal transverse ribs under effect of shear. The number of the internal ribs is the major variable adopted in this research, while, the other variables are kept constant for all tested specimens. The experimental part includes poured and test of four (200x300x1200mm) beam specimens, three of these specimens were hollow with different locations of internal ribs and one of them was solid. The experimental results indicated that the shear strength are increased (33%) to (60%) for beams containing internal ribs in comparison with reference beam. Also, the change of beam state from ho

Objectives: This study aimed to evaluate and compare the effect of plasma treatment versus conventional treatment on the micro shear bond strength (μSBS), surface roughness, and wettability of three different CAD/CAM materials. Materials and methods: Sixty cylindrical specimens (5 mm diameter ×3 mm height) were prepared from three different CAD/CAM materials: Group A: Zirconia, Group B: Lithium disilicate, and Group C: Resin nano-ceramic. Each group was subdivided into two subgroups according to surface treatment used: Subgroup I: Conventional treatment, zirconia was sandblasted with Al2O3, while lithium disilicate and resin nano-ceramic were etched with hydrofluoric acid. Subgroup II: Plasma treatment, the surface of each material was tr

This paper presents a nonlinear finite element modeling and analysis of steel fiber reinforced concrete (SFRC) deep beams with and without openings in web subjected to two- point loading. In this study, the beams were modeled using ANSYS nonlinear finite element
software. The percentage of steel fiber was varied from 0 to 1.0%.The influence of fiber content in the concrete deep beams has been studied by measuring the deflection of the deep beams at mid- span and marking the cracking patterns, compute the failure loads for each deep beam, and also study the shearing and first principal stresses for the deep beams with and without openings and with different steel fiber ratios. The above study indicates that the location of openings an

In solar-thermal adsorption/desorption processes, it is not always possible to preserve equal operating times for the adsorption/desorption modes due to the fluctuating supply nature of the source which largely affects the system’s operating conditions. This paper seeks to examine the impact of adopting unequal adsorption/desorption times on the entire cooling performance of solar adsorption systems. A cooling system with silica gel–water as adsorbent-adsorbate pair has been built and tested under the climatic condition of Iraq. A mathematical model has been established to predict the system performance, and the results are successfully validated via the experimental findings. The results show that, the system can be operational

   The Sadi reservoir is one of the largest and most important unconventional tight oil reservoirs in southern Iraq. However, it suffers from low production rates, necessitating many development strategies that require a correct and reliable characterization of reservoir fluid properties. Whilst these properties are originally obtained from laboratory experiments, measurement errors often occur despite rigorous workflows, which negatively affect the calculation of reservoir fluid properties. This study utilizes the fluid thermodynamics characterization program (PVTp) to generate a reliable model for determining the oil properties of Sadi reservoir. A methodology was developed to simulate fluid thermodynamic tests, including Differ

4-Amino-N-(5-methyl-isaxazol-3-yl)-benzenesulfonamide, a new azo (LH) ligand, was synthesized by reacting the diazonium salt of Sulfamethoxazole with coupling compound 3-amino phenol. Spectroscopic techniques (UV-Vis, FTIR, 1H &13C-NMR, and LC-Mass) as well as micro elemental analyses (C.H.N.O) and TGA and SDC were used to identify the azo ligand. Complexes of (Zn(II), Cr(III), Cu(II) and VO(II)) were produced and characterized by atomic absorption, elemental microanalysis, infrared, LC-Mass, TGA, DSC and UV-Vis spectral techniques, as well as conductivity and magnetic quantifications. All the complexes had a 1:2 metal-ligand ratio, and non-electrolytes at all complexes and tetrahedral geometry suggested except Cr-complex, which demonstrate