High-volume traffic with ultra-heavy axle loads combined with extremely hot weather conditions increases the propagation of rutting in flexible pavement road networks. Several studies suggested using nanomaterials in asphalt modification to delay the deterioration of asphalt pavement. The current work aims to improve the resistance of hot mix asphalt (HMA) to rutting by incorporating Nano Silica (NS) in specific concentrations. NS was blended into asphalt mixtures in concentrations of 2, 4, and 6% by weight of the binder. The behavior of asphalt mixtures subjected to aging was investigated at different stages (short-term and long-term aging). The performance characteristics of the asphalt mixtures were evaluated using the Marshall s

         Beryllium Zinc Oxide (Be_xZn_1-xO) ternary nano thin films were deposited using the pulsed laser deposition (PLD) technique under a vacuum condition of 10^-3 torr at room temperature on glass substrates with different films thicknesses, (300, 600 and 900 nm). UV-Vis spectra study found the optical band gap for Be_0.2Zn_0.8O to be  (3.42, 3.51 and 3.65 eV) for the (300, 600 and 900nm) film thicknesses, respectively which is larger than the value of zinc oxide ZnO (3.36eV) and smaller than that of beryllium oxide BeO (10.6eV). While the X-ray diffraction (XRD) pattern analysis of ZnO, BeO and Be _0.2 Zn _0.8 O powder and nano-thin films indicated a hexa

The present research was conducted to reduce the sulfur content of Iraqi heavy naphtha by adsorption using different metals oxides over Y-Zeolite. The Y-Zeolite was synthesized by a sol-gel technique. The average size of zeolite was 92.39 nm, surface area 558 m²/g, and pore volume 0.231 cm³/g. The metals of nickel, zinc, and copper were dispersed by an impregnation method to prepare Ni/HY, Zn/HY, Cu/HY, and Ni + Zn /HY catalysts for desulfurization. The adsorptive desulfurization was carried out in a batch mode at different operating conditions such as mixing time (10,15,30,60, and 600 min) and catalyst dosage (0.2,0.4,0.6,0.8,1, and 1.2 g). The most of the sulfur compounds were removed at 10 min for all catalyst ty

A field experiment was conducted during winter season of 2021 at a research station of college of agricultural engineering sciences, university of Baghdad to determine the response of active fertility percentage and seed yield and its components of faba bean (Vicia faba L. cv. Aguadulce) to distance between plants and spraying of nano and traditional boron. A Randomized Complete Block Design according to split-plots arrangement was used at three replicates. The main plots were three distances between plants (25, 35 and 45 cm), while the sub plots including spraying of distilled water only (control treatment), spraying of boron at a 100 mg L-1 and spraying of nano boron at two concentrations (10 and 15 mg L-1). The results showed that the 25

Background The application of nanotechnology to biomedical surfaces is explained by the ability of cells to interact with nanometric features. The aim of this study was to consider the role of nanoscale topographic modification of CPTi dental implant using chemical etching method for the purpose of improving osseointegration. Materials and methods: Commercial pure titanium rod was machined into 20 dental implants. Each implant was machined in diameter about 3mm, length of 8mm (5mm was threaded part and 3mm was flat part). Implants were prepared and divided into 2 groups according to the types of surface modification method used: 1st group (10 implant) remained without nano surface modification (control), 2nd group include (10 implant) etche

Objectives: Maxillofacial silicone is used to restore abnormalities due to congenital or acquired causes. However, the quality of silicone is far from ideal. This study was aimed at assessing the influence of the addition of cellulose nanofibers (CNFs; several nanometers wide and 2-5 micro m long) on the physical and mechanical characteristics of maxillofacial silicone elastomers. Methods: Two CNF weight percentages (0.5% and 1%) were tested, and 180 specimens were divided into one control and two experimental groups. Each group was subdivided into six subgroups. In each subgroup, ten specimens subjected to each of the following tests: tearing strength, Shore-A hardness, tensile strength, elongation percentage, surface roughness, and color

Effect of nano and micro SiO2 particles with different weight percent (2,4,6,8 and 10) %wt on the Interlaminar fracture toughness (GIc) of 16-plies of woven roving glass fiber /epoxy composites prepared by hand lay – up technique were investigated. The specimens were tested using DCB test (mode I).
Area method was used to compute the interlaminar fracture toughness. The results show that, GIc would increase with the increasing in the filler content, the main failure in microcomposites and nanocomposites was delamination in the layers, the delamination reduced with increasing in the filler content.

Background: The daily cleaning routine of the silicone maxillofacial prostheses by the patient may cause some alteration in the materials properties. The purpose of the present study was to investigate the effect of different disinfection procedures on some properties of silicon dioxide reinforced Cosmesil M511 HTV maxillofacial silicone. Materials and Methods: One hundred and sixty (160) specimens were prepared by mixing 5% SiO2 nano particles and 0.5% intrinsic cream color into the silicone polymer according to manufacturer's instructions. Specimens were divided into 4 groups according to the performed test (tear strength, surface hardness, surface roughness and color) with 40 specimens each. Each group was further subdivided according to

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is