This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

Background: This study was conducted to assess the effects of various beverages on the shear bond strength of light-cured orthodontic composite used to bond stainless steel orthodontic brackets on human teeth and to determine the site of bonding failure of this material. Materials and Methods: Fifty extracted human premolars were selected and randomly divided into five equal groups each with 10 teeth according to the beverage type (Control, One Tiger, Milk, Green tea and Coffee). After bonding, the teeth were immersed in specific beverages for 5 minutes twice daily with equal intervening intervals then washed and stored in distilled water at 37º C for the reminder of the day. The process was carried out for 30 days. The samples were then

Purpose: To explore whether baseline matrix metalloproteinase (MMP)-8 level in gingival crevicular fluid (GCF) (exposure) can predict the outcome (reduction in probing pocket depth (PPD) (outcome)) of nonsurgical periodontal therapy (NSPT) (manual or ultrasonic or both) in patients with periodontitis (population/problem) after 3 months. Methods: Six databases (PubMed, Cochrane library, ProQuest, Ovid, Scopus, EBSCO) were searched for relevant articles published until 30 July 2021. Retrieved articles were passed through a three-phase filtration process on the basis of the eligibility criteria. The primary outcome was the change in PPD after 3 months. Quality of the selected articles was assessed using Cochrane Risk of Bias tool (RoB2

In this research study the effect of fish on the properties optical films thickness 1200-1800 and calculated energy gap Basra direct transport permitted and forbidden to membranes and urged decreasing values ??of Optical Energy Gap increase fish included accounts optical also calculate the constants visual as factories winding down and the refractive index and reflectivity membranes also by real part and imaginarythe dielectric constant

Background: clinically significant macular edema (CSME) is the commonest cause of visual loss in patients with diabetes mellitus and laser focal photocoagulation is the golden standard for treating it. Patients and Methods: A frequency doubled Nd: YAG laser was used to treat all eyes included in this study with diabetic maculopathy. Thirty eyes of three insulin dependent and twenty six non insulin dependent diabetic Iraqi patients were included. The study involved twenty six males, three females and followed for one year. Their ages were ranging between 36- 59 years, all of them from patients attending ophthalmic out-patient department in the medical city in the period between January 2005 and June 2006. Eyes divided in to two groups (fifte

Background: Insulin resistance is associated with metabolic syndrome , type 2 diabetes and representing a risk factor for cardiovascular disease . This relationship may be modulated to some extent by age related changes in sex hormone status.. In particular, reduced total testosterone (TT) levels have been associated with insulin resistance and subsequent risk for developing type 2 diabetes. Aim of study: we examined whether low total testosterone level were associated with insulin resistance in young adult men. Methods: a total of 83 men (young adult men) divided into 2 group : (group1 ) 49 men with a risk factor for insu

Background: Endodontically treated teeth have low resistance to fracture against occlusal forces. The strengthening effect of bonded esthetic onlay restoration on weakened tooth has been reported. This study aimed to assess the fracture resistance of endodontically treated premolars restored with composite with and without cuspal coverage by using direct and indirect techniques. Indirect technique done by CAD/CAM system (computer aided design –computer aided manufacturer) and laboratory processing. Material and methods: Forty human extracted maxillary premolars of approximately comparable sizes were divided into four groups: Group (A): Ten endodontically treated teeth directly filled with Filtek Z250xt without cuspal coverage. Group

The objective of this research is to identify the effect of Using Fryer strategy on achievement and systemic thinking in the subject of chemistry of second class intermediate school students. The sample of research consisted of 59 students in one intermediate school in Baghdad/Iraq, split into two groups; experimental and control. The scientific material of the study is related to Chapters II and III of the Science Book for the second Intermediate School for the Year (2019-2020). The scientific test is composed of 25 test items whilst the second instrument for research related to systematic thinking test consisted of 12 items. The results of the research showed that the use of Fryer's chemistry-teaching strategy has increased achieve

Globalisation and rapid environmental change have created many challenges for public and private organisations across Iraq as a developing country, particularly in the higher education sector. This includes, for example, decreases in government funding; increased demand for higher education; a need for economic transformation, and related competitiveness of organizations. Such challenges require exceptional leaders and strategic planning in order to take action to improve. In Iraq, the higher education sector is still one of the main foundations in progressing the knowledge economy. Studies into leadership style, strategic planning processes, and the importance of leadership and organisational culture to an organisation’s success have bee