Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,

All the available reports on the issue of infertility confirmed the increase in this population problem worldwide. Although the accurate estimate of the number of infertile people is due to several reasons, including the discrepancy in the true definition of infertility (whether it extends for one, two or five years of failed pregnancy attempts), as well as the great discrepancy in the size of the selected population groups (large population sample size versus epidemiological studies) and defining the category that diagnosed included (individuals, women, or couples). The goal of today’s IVF program is to obtain high-quality embryos with high efficiency in development, which leads to an increase in live birth rates.

  This study included prepared samples of epoxy reinforced by the novolac , aluminum , glass powder and epoxy reinforced by aluminum , glass powder and epoxy alone .They are used as reinforced materials of volum fraction amounting 40% .  The mechanical properties inclouded ( tensile , compressive and wear) where the wear test inclouded different applied loads (5,10,15) . From the results showed the epoxy reinforced by aluminum and glass powder has higher compressive strength (56.91) Mpa and higher tensile strength (132.2) Mpa .But the epoxy alone has higher wear rate and the epoxy reinforced by aluminum and glass powder which have higher elasticity of modulus from the tensile test (315.7) Mpa

Background: Laser is a novel physical therapy technique used to treat various conditions, including wound healing, inhibition of bacterial growth, and postoperative wounds. High-power pulsed alexandrite laser therapy is one of the most prevalent forms of laser therapy, which is a noninvasive method for treating various pathological conditions, thereby enhancing functional capacities and quality of life. It is a modern medical and physiotherapeutic technology. Generally, the Alexandrite laser emits infrared light with a wavelength of 755 nm, allowing it to propagate and penetrate tissues. Objective: This study focused on the application of a high-power pulsed alexandrite laser in vitro to evaluate the effect of a pulsed alexandrite l

This research prepared polymer blend contains from epoxy resin (Ep) and polyurethane
)Pu) as a matrix material of percentage (90 %) from epoxy and ) 10 (% polyurethane and
reinforced by PVC fibers and aluminum fibers two dimension knitted mat with fractional
volume(15 %), and study impact strength before and after reinforcing at temperatures of
(20,40,60(
o
CØŒand the results have shown that the reinforcing matrix materials by fibers
increased impact strength values that rise from(3.387kJ/m2) to (151.62kJ/m2) of composite
material (Ep+Pu+PVC(and thus ) Ep+Pu+PVC+Al.F) at last (Ep+Pu+Al.F (. following
composite material so that temperatures increase led to rise impact strength values except the
polymer

Background: Enterococcus faecalis is emerging as an important endodontic pathogen, which can persist in the environment for extended periods after treatment and may cause endodontic failure. It is known to produce biofilms, a community of bacteria enclosed within a protective polymeric matrix. This study aimed to establish whether the biofilm formation by Enterococcus faecalis can be inhibited with steralium, co+steralium, and 5% sodium hypochlorite in the root surface environment. Materials and Methods: Extracted human teeth were biomechanically prepared, vertically sectioned, placed in the tissue culture wells exposing the root canal surface to E. faecalis to form a biofilm. At the end of the 3rd and 6th weeks, all groups were treated fo

     The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id

The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi