Tooth restoration one of the most common procedures in dental practice. The replacement of the entire restoration leads to loss of tooth structure and increase risk of pulp injury; replacement is also time consuming and costly. According to the minimally invasive approach when minimal defects, repair is the better choice than the total replacement of the restoration. This study aims to evaluate repair rating versus replacement treatment procedure for defective composite fillings among Iraqi dentists. Material and methodology: A questionnaire survey were designed and distributed to 184 post-graduate dentists in Iraq. The inquiry pertained general information; including their clinical experience in years, their preference in terms of direct c

In this paper, numerical and experimental studies on the elastic behavior of glass fiber reinforced ‎polymer (GFRP) with stiffeners in the GFRP section's web (to prevent local buckling) are presented. ‎The GFRP profiles‎ were connected to the concrete deck slab by shear connectors. Two full-scale simply supported ‎composite beams (with and without stiffeners) were tested under impact load (three-point load) to ‎assess its structural response. The results ‎proved that the maximum impact force, maximum ‎deflection, damping time, and ‎damping ratio of the composite beam were affected by the GFRP ‎stiffeners‎. The experimental results indicated that the damping ratio and deflection were diminished compare

Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

The problem of the research lies in finding aiding means that improve and facilitate learning artistic skills during the main part of a teaching sessions due to their great importance in developing the accuracy of forehand and backhand skills in tennis. Players are usually faced with difficulties at the beginning of learning due to lack of coordination in ball striking thus including a teaching aid will have a positive effect on learning some forehand and backhand skills. The research aimed at designing exercises using teaching aid in tennis as well as identifying the effect of these exercises on the accuracy of performing forehand and backhand shots in tennis. The researcher used the experimental method on (38) tennis players from Al Zewra

The purpose of this paper is to identifying the level of analytical thinking and its relationship to the skills of response and simple response to the foil weapon for students of the College of Physical Education and Sports Sciences, University of Basra. Achieving the objectives of the research requires the use of a research method, and accordingly, the researchers used the descriptive method using the survey method .The two researchers identified the research community with the students of the third stage - College of Physical Education and Sports Sciences / University of Basra / for the academic year (2021-2022). Their number is (45) students and the two researchers chose the entire research community to represent th

The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

The purpose of this study is to examine the moderating role of business environment on the relationship between Entrepreneurial Skills (ES) and business performance of Small Business (SB) in Iraq, Baghdad. This study aims to resolve the inconsistencies found in the contemporary literature regarding the relationship between ES and business performance. Questionnaire using a 5-point Likert scale was adopted from previous work to ascertain the responses of the respondents. Survey research design was adopted, and self-administered questionnaires were used to collect the data from small business owners in 9 districts in Baghdad the capital of Iraq. The analysis was conducted using SPSS version 23.0. The direct relationship and hierarchical regre

Present study was conducted to evaluate the different levels of energy to protein ratios (EPR) using food waste and black soldier fly larvae meal (FWBSFL) on growth performance and nutrient digestibility of broilers. A total of 160 one-day old broiler chicks were divided randomly to four groups and each group had 8 replicates with 5 chicks per replicate. The control diet was formulated using conventional feed ingredients with EPR of 154 for the starter period and 167 for the finisher period. The other treatments were diets with normal, low, and high EPR (154,143, and 166 for the starter period; 167, 155, and 177 for the finisher period) using FWBSFL. Feed consumption and body weight gain as well as digestibility of crude protein, cr