As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

Abstract: The aim of this study is to assess the effectiveness of 940 nm diode laser in comparison to Endoactivator in elimination of smear layer in terms of radicular dentin permeability and ultra-structural changes of root canal walls by SEM evaluation. Twenty-eight single-rooted extracted lower premolars were instrumented up to size X4 (protaper Next, Dentsaply) and divided into two experimental groups according to the irrigation system, G1; activated by EndoActivator and G2; activated by Diode laser 940 nm, CW mode, 1.7 W. Afterward, the roots were made externally impermeable, filled with 2%methylene blue dye, divided horizontally into three segments representing the apical, middle, and coronal thirds then examined under stereo- micr

The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.

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     This research aims at recognizing the concept of Innovation in offering the banking services as well as the concept and dimensions of competitive advantage . And to identify and analyze the relationship ( correlation and impact ) between the concept of Innovation in  offering the banking services and the dimensions of the competitive advantage under discussion . The research includes all Iraqi private banks in Baghdad city only of the (20) banks . The researcher adopted , in this study , a random sample of the distribution of the questionnaire to members of the research sample are managers , customers and employees in these banks , and were distributed ( 115 ) form  questionnaire , ( 97 ) form w

Objective Advantageous properties of silicone elastomer made it one of the favorable materials in maxillofacial prosthesis construction, but these properties may change after months of usage or after pigments addition. This study aimed to define the optimum concentration for a mixture of two types of intrinsic pigments that added to VST-50 maxillofacial silicone material and study their effects on mechanical properties before and after artificial aging. Methods After the pilot study was conducted, 0.1% by weight of rayon flocking and 0. 2% by weight of burnt sienna intrinsic pigment concentration was selected because of improvement in tested mechanical properties of VST-50 maxillofacial silicone. A total of one hundred and eighty samples we

Marketing plays a role in the transfer of consumer desires through research, studies and satisfy the needs process, and with the technical development has evolved and marketing departments in the world of commerce has made great strides since the expansion of the trade deal, especially in light of spread of the Internet and the culture of use where he became a lot as individuals or institutions are dealings via electronic shopping . In all cases, we find that the consumer is important party, and that the legal rules did not leave the shopping process or contracting E without protection and I've dealt with so many studies through the civil protection for the consumer in electronic contracts legally with an analytical study of the

The river water salinity is a major concern in many countries, and salinity can be expressed as total dissolved solids. So, the water salinity impact of the river is one of the major factors effects of water quality. Tigris river water salinity increase with streamline and time due to the decrease in the river flow and dam construction from neighboring countries. The major objective of this research to developed salinity model to study the change of salinity and its impact on the Al-Karkh, Sharq Dijla, Al-Karama, Al-Wathba, Al-Dora, and Al-Wihda water treatment plant along Tigris River in Baghdad city using artificial neural network model (ANN). The parameter used in a model built is (Turbidity, Ec, T.s, S.s, and TDS in)