The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

Background: Preoperative radiographical assessment of the maxillofacial lesions is of a great importance in guiding the surgeon during surgical procedure in reducing post-operative complications. This study highlighted the application of CBCT scan in the assessment of maxillofacial cystic and cystic like lesions as a part of advanced radiology Materials and methods: A total of 20 patients (15 males and 5 females) participated in this prospective study. CBCT scan (Kodak 9500 CBCT) with (DICOM) software utilized to perform scanning to all patients in order to assess lesion extension, morphological features and it’s relation to the adjacent vital structures. Results: In this study, the total cystic and cystic like lesions involving the

      Cadmium Oxide films have been prepared by vacuum evaporation technique on a glass substrate at room temperature. Structural and optical properties of the films are studied at different annealing temperatures (375 and 475) ËšC, for the thickness (450) nm at one hour. The crystal structure of the samples was studied by X- ray diffraction. The highest value of the absorbance is equal to (78%) in the wavelength (530) nm, at annealing temperature (375) ËšC. The value of at a rate of deposition is (10) nm/s. The value of optical energy gap found is equal to (2.22) eV.

Background: Alginate impression material is the irreversible hydrocolloid material that is widely used in dentistry. The contact time between alginate and gypsum cast could have a detrimental effect on the properties of the gypsum cast. The objective of this study is to evaluate the impact of various contact time intervals of Alginate impressions & type III dental stone on surface properties of stone cast. Materials and Methods: Time intervals tested were 1hour, 6 hours and 9 hours. Surface properties of stone cast evaluated were surface detail reproduction, hardness and roughness. Surface detail reproduction was determined using cylindrical brass test block in accordance with ISO 1563. Surface roughness was measured by profilometer

The current study aims to investigate the effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students. To do this, a sample of (57) male and female student were intentionally selected from first grade, Kurdish department / college of education / Ibin Rushd of human sciences. The sample distributed on two classes, whereby the experimental group consisted of (28) student were taught according to the (SWOM) strategy while the control group made up of (29) student were taught based on the tradition method. The two researchers designed a scale included (50) item to measure students' achievement. The experiment lasted for ten weeks, SPSS was used

Fifty-Four paddy samples, 45 soil samples, and nine irrigation water samples of some paddy fields at Alfurat Alawsat Area, Iraq were collected to investigate the microbial quality including total count bacteria (TCB), molds and yeast, total coliform (TC), and E. coli bacteria. Paddy samples were processed at the laboratory level to produce rice at 32 and 36 whiteness, and the microbial quality of the produced rice was conducted too. The results showed that all irrigation water samples were overpassed the FDA limit for E. coli. All paddy samples were exceeded the good limit of TCB, but no sample exceeded the acceptable limit. Most paddy samples were exceeded the FDA limit for molds and yeast, and few paddy samples exc

Objective: Per-implantitis is one of the implant treatment complications. Dentists have failed to restore damaged periodontium by using conventional therapies. Tissue engineering (stem cells, scaffold and growth factors) aims to reconstruct natural tissues. The paper aimed to isolate both periodontal ligament stem cells (PDLSCs) and bone marrow mesenchymal stem cells (BMMSCs) and use them in a co-culture method to create three-layered cell sheets for reconstructing natural periodontal ligament (PDL) tissue. Materials and methods: BMMSCs were isolated from rabbit tibia and femur, and PDLSC culture was established from the lower right incisor. The cells were co-cultured to induce BMMSC differentiation into PDL cells. Cell morphology, stem cel