Al-Rafidain University College For Sciences

This research aims to study and analyze the nature and concept of the off- balance sheet financing using (VIE).The problem of the research sets out by adopting such entities as means of the off- balance sheet financing that contribute in the misleading of the economical substance of primary beneficiaries and hides its actual and real debts, hiding the real financial position of the company and leading to mislead customers working with such companies. Thus, contribute in the occurrence of the financial crises and huge economies and the economic structure of the state, which requires the determination and setting of standards that participate in the discovery of such type of financing and forcing it to the accounting standards that organized it. Accordingly , the present research has adopted the hypotheses that test and examine the methods that clarify the nature of those entities and their relationships and also the requirements of consolidating their financial statements, and also the analysis of the problems that may emerge at the stage of non-uniformity and its jeopardizing consequences. And in order to examine the hypotheses of the study had adopted an approach that studies the analytical and practical and applicable case study of one of the private and corporate companies that owns number of (VIE) and also to study and analyze the relationship among the company and its affiliated entities to determine their features and characteristics in accordance with the concept of variable interests and then achieving the practical requirements of the process of consolidating the financial statements that aims to interpret and explain those relationships and their causes and effects on the essential economic foundation of the mother company when consolidating the (VIE) that concerned it, and the impacts resulted from the non-uniformity of entities that serve the mother company.

Diabetes mellitus is at the present time of the most prevalent chronic diseases in all parts of the world where the ninth cause of death in the world is diabetes mellitus , despite the progress of medicine is not reached to a cure for this disease. the objective of this study is to determine the factors associated with diabetes mellitus and then determine the variables that affect the marked increase in the measurement of glucosetwo hours after meals, I have been using factor analysis and path analysis and harmonization between them. The study included a sample of 229 patients receiving treatment at al-Kindi hospital/Specialist Centre for Endocrinology and Diabetes mellitus , and has appeared variables (how many years passed when you have been diagnosed diabetes mellitus , how would you describe your health , do you suffer from numbness and pain in the lower limbs , do you suffer from sensation of thirst) with effect on the measurement of sugar two hours after eating.

In this work the fuzzy logic technique was used to obtain the optimal value for the basic parameters of silicon cell p-n type of In2O3 deposited onto the p-n junction's silicon solar cells, as antireflection coating، by rapid thermal oxidation at different a range of oxidation temperature up to (350-400-450C°) and thickness (200nm) on. The basic parameter of effieniecy cell & fill factor are maximum current (Im) & maximum voltage (Vm) which used as the input of fuzzy logic, The measurement of the short circuit current & open circuit voltage show improved with conversion efficiency of the p-n junction solar cell after coating by In2O3 film (3.95%) before coating and became (9.55%) after coatingwith thickness (200nm) and at 450C° oxidation temperature. The experimental results are identical with theoretical for this technique to get the maximum efficiency &fill factor.

The pricing decisions are the most important decisions taken by the economic unit, which is very dangerous if it is implemented without following a competition strategy , which requires the response of Continue in the competition , in this context , the aim of this research is to explain the effect pricing decision of functional strategies implementation in depended approach target costing.

This paper deals with the Three-dimensional CFD simulations are carried out to investigate the effect of workers and computers on the indoor air flow in an office room. Standard k-ω turbulence model was used to modulate the air flow velocities and indoor temperatures with its gradients. Physical processes in room with different planes are modeled using specialized computational fluid dynamics (CFD) software ANSYS /FLUENT 13. The enclosed space is fundamental impressed by the velocity of airflows, and the vertical temperature gradient. It is shown that it is possible to save good flow distributions, at the same time maintaining the conditions of thermal comfort in the room which is the main goal. Creating suitable thermal conditions for satisfying human desires, the thermal comfort has been recognized to be an essential requirement of the indoor environment.

In this paper we give the definition of fuzzy 2-bounded linear functional and the notions of his fuzzy norm is introduced. Also, we introduce fuzzy conjugate space of a fuzzy 2-normed linear space and give some facts that are related with it.

In this paper we introduce a new type of G-spaces which we call it a feebly dispersive G-space. We give the definition by depending on the definition of an feebly neighborhood which itself depends on the concept of an feebly-open set . Also, we study its equivalent definitions, properties, subspace, product space, and equivariant homeomorphic image . Moreover we study the relation between the feebly dispersive G -spaces ,and each of the feebly Cartan G-spaces ,and the sets and respectively. Finally we give an example when the converse may not be true .

Solar power is a clean and sustainable energy,but the intensity of solar irradiation is unstable due to the change of season, weather, day and night. The period of the sunshine does not coincide with the time of the hot water consumption generally. The hot water consumption in family houses is generally bigger in the evening and in the morning, so it is necessary to store the utilized energy. The collectors transform but not store the solar energy. The storage is accomplished in a storage tank. The heat storage system can be used as a buffer to mitigate the fluctuation of solar incidence.

Streptococcus mutans and candida albicans, are the most common causes of oral infections and the artificial drugs have unpleasant side effects on the other hand the number of drug resistant microorganisms is increasing so the developing countries are trying to pay more attention to herbal drugs. Plants are natural source of antimicrobial agents and plant‐derived medicines have been a part of our traditional health care system. Dental plaque, which caused by Streptococcus mutans plays the primary role in the pathogenesis of the disease.
Present study deals with evaluation of the antimicrobial activity of methanolic extracts of Eucalyptus spathulata traditional medicinal plant. The efficacy of the plant extracts has been assessed by testing on salivary samples of patients suffering from dental carries. Antimicrobial assay was carried out using agar well diffusion method. Against Strep. mutans the mean of inhibition zone was 12.4mm comparing with 15.2mm for gentamicin and 5.1mm against C.albicans comparing with 10.9mm for nystatin.The study revealed that methanolic extract of Eucalyptus spathulata was effective in inhibiting on Strep. mutans than on C. albicans.

Wilson’s disease (WD) is an inherited defectin copper metabolism that causes accumulation of copper in various body organs. It is a potentially curable; if it is diagnosed promptly and treated consistently. Normal life expectancy can be achieved with available treatment.

A positive correlation between periodontal health and the level of education have been documented, however, the relationship between education level and periodontal health awareness and related health behavior have not been thoroughly considered.
Aim of the study: aim of the present study is to estimate the periodontal health awareness and behavior among Iraqi university lecturers in non medical colleges. and to correlate the findings in the light of their level of education.
Materials and methods: a population Sample of 352 university lecturers (176 females & 176 males) from different non medical colleges in Baghdad city has been randomly selected for this research. They were asked to complete a self assessment questionnaire designed for the estimation of periodontal health awareness and behavior . this questionnaire has three domains with 19 questions.
Results: one of the most important finding of this study is the low percentage (27%) of the sample whom attribute periodontal diseases to bacteria , the results also showed that (47.4%) of them consider the bleeding on brushing as an indication of presence of periodontal disease, (47.7%) of the participants brush their teeth twice a day, (24.2%) of them have use the Floss & picks as an additional daily measures, only (26.1%) of them regularly visit their dentists, about half of the participants (52.8%) were satisfied by the dental health services provided by public and private clinics in Iraq and (82.4%) of them think that the cost of dental treatment in Iraq is too high.
Conclusions: Results of this research revealed that acceptable percentages of the sample for both genders have the basic knowledge required for maintaining proper periodontal health, but these percentages are still far from that expected for this high social class. On the other hand, most of the participants seem to be satisfied with the dental health services that was provided by public and private sectors in Iraq . However, the majority of them think that the cost of dental treatment in Iraq is too high.

The majority of the detected increment in dental caries is confined to pit and fissure surfaces of teeth. Application of pit and fissure sealants and topical fluorides are widely used procedures in the prevention of decay.The purpose of this study was to evaluate the effectiveness of pit and fissure sealant with and without topical fluoride application in the prevention of dental caries on the occlusal surfaces of teeth in children.93healthy cooperative children of both sexes with an average age (7-9 years) were included in this study, accordingly, 120 permanent first molars that were caries-free and fully erupted divided into two groups: sealant group (sealant applied on 60 permanent first molars) and sealant withfluoride group (sealant plus fluoride gel applied topically every three months intervals for 24 months on 60 permanent first molars). All children were recalled for assessment of fissure sealant and the presence or absent of dental caries at intervals of 6, 12, 18 and 24 months.The statistical analysis shows that there was no significant differences in the presence and absent of dental caries on the occlusal surfaces of the teeth between sealant group and sealant with fluoride group at baseline time and at 6, 12, 18 and 24 months intervals of recall assessment.
There was some evidence about the superiority of pit and fissure sealant over topical fluoride application in the prevention of occlusal decay. However, it remained unclear to what extent there is differences between the effectiveness of pit and fissure sealant with and without topical fluoride application. No recommendation for the clinical practice could be given and the benefit of pit and fissure sealant with and without topical fluoride application should be considered locally and individually.

The most common materials used for fabrication of denture bases are poly methyl methacrylate (PMMA). Preparation of modified heat cured denture base acrylic resin was carried out by preparing of (PMMA)(80%) and poly vinyl pyrrolidon (PVP)(20%) and the liquid part composed of methyl methacrylate (MMA) monomer. A(10) specimens for each experimental group were tested . All specimens were cured by using short curing cycle (90 min.at 74C° followed by 30 min .at 100C°).Evaluation was made by measuring dimensional stability and accuracy of the prepared denture base material in comparison with the control denture base material . The dimensional accuracy of acrylic resin denture base is the main necessity ,where it effects the retention and stability of the denture .A silicon mold was used to prepare a(40) stone mandibular master casts (control and experimental). Acrylic dough was prepared and packed for processing ,the flask were closed with pressure technique and placed in clamps after final closure .Distances were measured between (3) points marked on denture bases before and after thermocycling for both control and experimental groups. For AB and BC distances the PVP had improved the dimensional stability and accuracy before and after thermocycling while for AC distance the control group material before and after thermocycling improved the dimensional stability and accuracy.

This is in vitro study evaluate the effect of desensitizing agent on shear bond strength of two different adhesive systems scotch bond (water/ethanol/base adhesive system) and prim and bond NT (acetone base adhesive system). fouty-two human upper & lower premolar teeth recently extracted for orthodontic purpose were selected. These teeth polished and cleaned before embedded in acrylic block. 2mm from the buccal surface of the blocked tooth were ground to obtain flat surface with 600 grit silicon carbide paper. Each tested groups has been treated with desensitizing agent for 2 minutes and leave it without washing for 10 minutes. The tested and control groups were etched using 37% of the phosphoric acid, and the bonding system was applied according to manufacture instruction. The specimens were divided in two main groups. Each one subdivided in two subgroups:
Group A: Treated with scotch bond 1 with 3m feltick Z 250 composite resin.
Subgroup A1¬: (control group).
Subgroup A¬2: (tested group, dentin surface pretreated with desensitizing agent before etching).
Group B: treated with prim& bond NT adhesive system with feltick Z 250.
Subgroup B1: (control group).
Subgroup B2: (tested group, dentin surface pretreated with desensitizing agent before etching).
Shear bond strength was determined using instron testing machine and result showed that.

• There is a significant decrease in shear bond strength for scotch bond -1 adhesive system and 3m feltick Z 250, after with desensitizing agent (soothe) for 2minutes.
• There is no significant difference in the shear bond strength after treatment the prepared surface of dentin with desensitizing agent (soothe) for 2minutes.
• The effect of desensitizing agent is depend on the type of bonding system were used.
Aims of the study
The aim of this study in vitro study is to evaluate the effect of desensitizing agent on shear bond strength of:
1. scotch bond 1 adhesive system with 3m feltick Z 250 composite resin.
2. prim & bond NT adhesive system with 3m feltick Z 250 composite resin.