The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin

Background: This study compared in vitro the marginal adaptation of three different, low shrink, direct posterior composites Filtekâ„¢ P60 (packable composite), Filtekâ„¢ P90 (Silorane-based composite) and Sonic fillâ„¢ (nanohybrid composite) at three different composite/enamel interface regions (occlusal, proximal and gingival regions) of a standardized Class II MO cavity after thermal changes and mechanical load cycling by scanning electron microscopy. Materials and methods:Thirty six sound human maxillary first premolars of approximately comparable sizes were divided into three main groups of (12 teeth) in each according to the type of restorative material that was used: group (A) the teeth were restored with Filtekâ„¢ P6

Due to the advantages over other metallic materials, such as superior corrosion resistance, excellent biocompatibility, and favorable mechanical properties, titanium, its alloys and related composites, are frequently utilized in biomedical applications, particularly in orthopedics and dentistry. This work focuses on developing novel titanium-titanium diboride (TiB2; ceramic material) composites for dental implants where TiB2 additions were estimated to be 9 wt.%. In a steel mold, Ti-TiB2 composites were fabricated using a powder metallurgy technique and sintered for five hours at 1200 °C. Microstructural and chemical properties were analyzed by energy dispersive X-ray spectroscopy (EDX), scanning electron microscopy (SEM), and X-ra

In this research, Zinc oxide (ZnO)/epoxy nanocomposite was synthesized by simple casting method with 2wt. % ZnO concentration. The aim of this work was to study the effect of pH and composite dosage on the photocatalytic activity of ZnO/ epoxy nanocomposite. Scanning electron microscopy (SEM) technique images proof the homogeneous distribution of ZnO nanoparticles in epoxy. A synthesized nanocomposite samples were characterized by Fourier Transform Infrared spectrometer (FTIR) measurements. Two spectra for epoxy and 2wt.% ZnO/epoxy nanocomposites were similar and there are no new bonds formed from the incorporation of ZnO nanoparticles. Using HCl and NaOH were added to Methylene blue (MB) dye (5ppm) to gat pH values 3 and 8. The degradat

It is suitable to use precast steel-concrete composite beams to quickly assemble a bridge or a building, particularly in isolated regions where cast-in-situ concrete is not a practical option. If steel-concrete composite beams are designed to allow demountability, they can also be extremely useful in the aftermath of natural disasters, such as earthquakes or flooding, to replace damaged infrastructure. Furthermore, rapid replacement of slabs is extremely beneficial in case of severe deterioration due to long-term stressors such as fatigue or corrosion. The only way to rapidly assemble and disassemble a steel-concrete composite structure is to use demountable shear connectors to connect/disconnect the steel beams to/from the concrete slab. I

By using vacuum evaporation, thin films of the (CdS)0.75-(PbS)0.25 alloy have been deposited to form a nanocrystalline composite. Investigations were made into the morphology, electrical, optical and I-V characteristics of (CdS)0.75-(PbS)0.25 films asdeposited and after annealing at various temperatures. According to AFM measurements, the values of grain sizes rise as annealing temperatures rise, showing that the films' crystallinity has been increased through heat treatment. In addition, heat treatment results in an increase in surface roughness values, suggesting rougher films that could be employed in more applications. The prepared films have direct energy band gaps, and these band gaps increase with the increase in the degrees

In this study, the effect of glass fiber reinforced polymer (GFRP) section and compressive strength of concrete in composite beams under static and low velocity impact loads was examined. Modeling was performed and the obtained results were compared with the test results and their compatibility was evaluated.‎ Experimental tests of four composite beams were carried out, where two of them are control specimen with 20 MPa compressive strength of concrete deck slab and 50 MPa for other. Bending characteristics were affected by the strength of concrete under impact loading case, as it increased maximum impact force and damping time at a ratio of 59% and reduced the damping ratio by 47% compared to the reference hybrid beam. Under stat

The cost-effective removal of heavy metal ions represents a significant challenge in environmental science. In this study, we developed a straightforward and efficient reusable adsorbent by amalgamating chitosan and vermiculite (forming the CSVT composite), and comprehensively investigated its selective adsorption mechanism. Different techniques, such as Fourier-transform infrared spectroscopy (FTIR), zeta potential analysis, scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer, Emmett, Teller (BET) analysis were employed for this purpose. The prepared CSVT composite exhibited a larger surface area and higher mesoporosity increasing from 1.9 to 17.24 m2/g compared to pristine chitosan. The adsorption capabilities of the

A hierarchically porous structured zeolite composite was synthesized from NaX zeolite supported on carbonaceous porous material produced by thermal treatment for plum stones which is an agro-waste. This kind of inorganic-organic composite has an improved performance because bulky molecules can easily access the micropores due to the short diffusion path to the active sites which means a higher diffusion rate. The composite was prepared using a green synthesis method, including an eco-friendly polymer to attach NaX zeolite on the carbon surface by phase inversion. The synthesized composite was characterized using X-ray diffraction spectrometry, Fourier transforms infrared spectroscopy, field emission scanning electron microscopy, energy d