This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

The increased use of hybrid PET /CT scanners combining detailed anatomical information along withfunctional data has benefits for both diagnostic and therapeutic purposes. This presented study is to makecomparison of cross sections to produce 18F , 82Sr and68Ge via different reactions with particle incident energy up to 60 MeV as a part of systematic studies on particle-induced activations on enriched natNe, natRb, natGa 18O,85Rb, and 69Ga targets, theoretical calculation of production yield, calculation of requiredtarget and suggestion of optimum reaction to produce: Fluorine-18 , Strontium-82 andGermanium-68 touse in Hybrid Machines PET/CT Scanners.

This research deals with the motives of the use of Facebook by elderly people and the achieved needs, which leads the researcher to ask an important question: why an old persons use Facebook and are the achieved needs through   which they got?  The research aims to find out the habits and patterns of using Facebook by old men and stands on the main motives of the elderly in their use of Facebook. It also identifies the most prominent needs that have been made for the elderly as a result of their use of Facebook.

The research is a descriptive one in which the researcher uses survey method to achieve the desired goals. The researcher has chosen a group of old men from Diyala province. The total sample number is about

Segmentation is the process of partition digital images into different parts depending on texture, color, or intensity, and can be used in different fields in order to segment and isolate the area to be partitioned. In this work images of the Moon obtained through observations in Astronomy and space dep. College of science university of Baghdad by ( Toward space telescopes and widespread used of a CCD camera) . Different segmentation methods were used to segment lunar craters. Different celestial objects cause craters when they crash into the surface of the Moon like asteroids and meteorites. Thousands of craters appears on the Moon's surface with ranges in size from meter to many kilometers, it provide insights into the age and geology

Abstract: Facial defects resulting from neoplasms, congenital, acquired malformations or trauma can be restored with facial prosthesis using different materials and retention methods to achieve life-like look and function. A nasal prosthesis can re-establish aesthetic form and anatomic contours for mid-facial defects, often more effectively than by surgical reconstruction as the nose is relatively immobile structure. For successful results, lot of factors such as harmony, texture, color matching and blending of tissue interface with the prosthesis are important. The aim of this study is to describe the non-surgical rehabilitation with nasal prosthesis for an Iraqi patient who received rhinectomy as a result of squamous cell carcinoma of the

In this study, the quality assurance of the linear accelerator available at the Baghdad Center for Radiation Therapy and Nuclear Medicine was verified using Star Track and Perspex. The study was established from August to December 2018. This study showed that there was an acceptable variation in the dose output of the linear accelerator. This variation was ±2% and it was within the permissible range according to the recommendations of the manufacturer of the accelerator (Elkta).

In this work, a magnetic switch was prepared using two typesof ferrofluid materials, the pure ferrofluid and ferrofluid doped with copper nanoparticles (10 nm). The critical magnetic field (Hc) and the state of magnetic saturation (Hs) were studied using three types of laser sources. The main parameters of the magnetic switch measured using pure ferrofluid and He-Ne Laser source were Hc(0.5 mv, 0.4 G), Hs (8.5 mv, 3 G). For the ferrofluid doped with copper nanoparticles were Hc (1 mv, 4 G), Hs (15 mv, 9.6 G), Using green semiconductor laser for the Pure ferrofluid were Hc (0.5 mv, 0.3 G) Hs (15 mv, 2.9 G). While the ferrofluid doped with copper nanoparticles were Hc (0.5 mv, 1 G), Hs (12 mv, 2.8 G) and by using the violet semiconductor l

The main aim of this study is to evaluate the remaining oil in previously produced zones, locate the water productive zone and look for any bypassed oil behind casing in not previously perforated intervals. Initial water saturation was calculated from digitized open hole logs using a cut-off value of 10% for irreducible water saturation. The integrated analysis of the thermal capture cross section, Sigma and Carbon/oxygen ratio was conducted and summarized under well shut-in and flowing conditions. The logging pass zone run through sandstone Zubair formation at north Rumaila oil field. The zones where both the Sigma and the C/O analysis show high remaining oil saturation similar to the open hole oil saturation, could be good oil zones that

Atorvastatin (ATR) is a poorly water-soluble anti-hyperlipidemic drug. The drug belongs to the class II group according to the biopharmaceutical classification system (BCS) with low bioavailability due to its low solubility. Solid dispersion is an effective technique for enhancing the solubility and dissolution of drugs. Phospholipid solid dispersion (PSD) using phosphatidylcholine (PC) as a carrier with or without adsorbent (magnesium aluminum silicate, silicon dioxide 15nm, silicon dioxide 30nm, calcium silicate) was used to prepare ATR PSD using different drug: PC: adsorbent ratios by solvent evaporation method. The resulted PSD was evaluated for its percentage yield, drug content, solubility, dissolution rate, Fourier transforma