The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

Shade in house gardens is one of the problems that hinder the growth of lawn and its distribution in the soil, where the types of lawns differ in their durability and adaptation to shade. The research aims to know the resistance of some species of lawn plants to shade and to know the appropriate fertilization procedures that can be followed to reduce the negative effects. The study was conducted in the Amiriya district of Baghdad in a house garden. Three varieties of lawn plants Bermuda, Gazon, and Trifoglio were planted. Five fertilization treatments (contained N and P elements) and the control were used. The sunlight density with the temperature of the study field locations were estimated using the AMT-300 and the vegetation coverage perc

ABSRTACT Background: Soft liner material is become important in dental prosthetic treatment. They are applied to the surface of the dentures to achieve more equal force distribution , reduce localized pressure and improve denture retention by engaging undercut . So the aim of the study is to evaluate the effect of different surface treatment by air-abrasion AL2O3 and laser treatment with CO2 laser on improving the shear bond strength of the denture liner to acrylic denture base material . Materials and methods: the 30 specimens of heat cured acrylic denture base material (high Impact acrylic )and heat cured soft liner (Vertex ,Nether Lands )were prepared for this study .They were designed and divided according to type of the s

Background: Recently, Poly propylene fibers with and without plasma treatment have been used to reinforce heat cure denture base acrylic but, so far some of properties like tensile strength , wettability and wear resistance not evaluated yet, the aim of the study is to clarify the influence of incorporation of treated and untreated fibers on these properties. Materials and methods: Twenty one specimens were fabricated for every tested property(tensile strength, wear resistance and wettability) that classified into three groups(control, untreated poly propylene fibers reinforced specimens and Oxygen plasma treated group)and for each test sevens amples were used(n=7). Tensile strength was tested using Instron universal testing machine, wear

Objectives: This study aimed to evaluate and compare the effect of plasma treatment versus conventional treatment on the micro shear bond strength (μSBS), surface roughness, and wettability of three different CAD/CAM materials. Materials and methods: Sixty cylindrical specimens (5 mm diameter ×3 mm height) were prepared from three different CAD/CAM materials: Group A: Zirconia, Group B: Lithium disilicate, and Group C: Resin nano-ceramic. Each group was subdivided into two subgroups according to surface treatment used: Subgroup I: Conventional treatment, zirconia was sandblasted with Al2O3, while lithium disilicate and resin nano-ceramic were etched with hydrofluoric acid. Subgroup II: Plasma treatment, the surface of each material was tr

Aim: To evaluate the effect of ultrasonic agitation for retrograde biodceramic root repair, MTA and biodentine filling materials on push-out bond strength to dentine walls. Materials and Methods: Ninety extracted human teeth with single straight roots were selected randomly. After disinfection and cleaning, the coronal portions were sectioned to standardize the root canal length at 15mm. following root canal shaping, obturation and apical roots resection, retrograde cavities were prepared. Teeth were categorized depending on the filling material used into three groups, 30 teeth each. Group A filled with bioceramic root repair material, B with MTA and C with Biodentine material. These groups were divided in to three subgroup (n= 10). Subgrou

Background: Thermocycling simulates the temperature dynamics in the oral environment. This in vitro study done to measure and compare the effect of thermocycling on the shear bond strength of stainless steel and sapphire brackets bonded to human enamel teeth using light cured orthodontic adhesive and debonded at various time, and to measure adhesive remnant index after debonding. Materials and Methods: one-hundred-twenty extracted upper first premolars for orthodontic reason were used in this study; depending on weather thermocycled or not, the sample was divided into two main groups, then within each group 30 teeth were used for stainless-steel brackets (Bionic®) and for sapphire brackets (Pure®). Both groups were subdivided into three

— In light of the pandemic that has swept the world, the use of e-learning in educational institutions has become an urgent necessity for continued knowledge communication with students. Educational institutions can benefit from the free tools that Google provide and from these applications, Google classroom which is characterized by ease of use, but the efficiency of using Google classroom is affected by several variables not studied in previous studies Clearly, this study aimed to identify the use of Google classroom as a system for managing e-learning and the factors affecting the performance of students and lecturer. The data of this study were collected from 219 members of the faculty and students at the College of Administra

An experiment was conducted in pots under field conditions during fall seasons of 2017 and 2018. This study aimed to improve a weak growth of seedlings under salt stress in sorghum. Three factors were studied. 1st factor was three cultivars (Inqath, Rabeh, and Buhoth70). 2nd factor was seed priming (primed and unprimed seed). Seed were primed by soaking for 12 hours in a solution containing 300 + 70 mg L−1 of gibberellic (GA3) and salicylic (SA) acids, respectively. 3rd factor was irrigation with saline water (6, 9 and 12 dS m−1) resulting from dissolving sodium chloride in distilled water in addition to control treatment (distilled water). Randomized complete block design was used with four replications. In both seasons: the results sh