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

This research deals with the idea of how the poetic reading can be a
rich field for producing the potential meanings in each text, through observing
the connection of the words and their link with other, thus composes, from the
collection of these interlaced meanings, what is called the poetic significant
(Symbolic) elaboration which deals with the reader of the text by regarding
him as a producer not as a consumer who can read a conscious reading, and
be diligent to solve the problem of the links of the relations among the
inspiring words because the language of poetry is an inspired language which
is capable of diversity and multiplicity of readings which is called the Symbolic
elaboration.

ارتبط الانسان بالطبيعة بأشكالها المختلفة ارتباطا وثيقا ، فهي تمثل الحاضنة له بمجالات حياته كلها، فما كان من الأدباء الا أن يجعلوها في كثير من الأحيان مادة لأدبهم وأرضية خصبة لنتاجهم، فتمظهرت بصورها المختلفة وحاجة الانسان لها وخيرها وشرها في الأدب على مدى التاريخ، والعرب شأنهم شأن غيرهم من الأمم فمنذ عصر ما قبل الاسلام كانت الطبيعة منفذا مهما وملجأ للشعراء في انتاج الأدب وابداعه وإلى يومنا هذا، ونحن إذ نتحد

תקציר

העיון הזה מדבר על דבר ההשגה על הטקסטים המקראיים בידי כמה מסופרים ופילוסופים יהודים אשר הושפעו מהרעיונותיהם של הפילוסופים האירופיים מחד גיסא, ואת הרעיונות של ההשכלה מאידך גיסא. היהודים היו חיים בבידוד, ותחת השליטה של הרבנות (רבנים) שהייתה שליטה מוחלטת. כבר העבודה של הרבנות מאז ימי קדם להעלות רעיונות במוחם של היהודים בתור העם הנבחר, והם מעולים ועדיפים על בני אדם. הם כל כך מסתמכים על פסוקים מה

مشكلة البحث:- تواجه المجتمعات العربية في المرحلة الراهنة ,تحديات كبيرة تستهدف الشاب العربي ،والتأثير عليه في الجوانب الاجتماعية والتربوية والثقافية والاقتصادية والأمنية والسياسية ولغض تسليط الأضواء على هذه الجوانب ولاسيما الجانب الاجتماعي،من هنا تبرز مشكلة البحث الحالي في التعرف على توقعات الشباب العربي لمشكلاتهم الاجتماعية في المرحلة الراهنة .

أهمية البحث:-

       يهدف هذا البحث الموسوم بـ (المنهج النقدي في كتاب الرجال للنجاشي(ت 450هـ )إلى تسليط الضوء على حياة النجاشي ومكانته العلمية والكشف عن منهجه النقدي في كتابه المذكور. 

The correct and sincere process of socialization is working on appropriate social climate in
which this process is the provision, and the climate is achieved in the presence of a positive
environment free of negatives and contradictions, but when there is a socialization processes
inadequate and contradictory was not based on the principles of punishment and reward nor a
balance between methods soft and intensity of treatment and interaction with small and
adolescent does not require intensive social care formulas do not create the conditions
essential items required by the successful and effective socialization, the young and the young
people who are going through in such Altanisah and educational operations will be

  There are many researches deals with constructing an efficient solutions for real problem having Multi - objective confronted with each others. In this paper we construct a decision for Multi – objectives based on building a mathematical model formulating a unique objective function by combining the confronted objectives functions. Also we are presented some theories concerning this problem. Areal application problem has been presented to show the efficiency of the performance of our model and the method. Finally we obtained some results by randomly generating some problems.

• Aim of the current research is to know the impact of guided discovery strategy sports communication skills among students in first grade average in mathematics.
• , Consisted sample of (58) a student from a school Baghdad Rusafa, divided in two groups, one experimental studied according to strategy discovery The second group studied the traditional way, the researchers built search tool (test communication skills sports), and using a number of statistical methods including : -
• Test (t - test) was used to independent samples to examine the match Mediterranean experimental and control groups and tested Levin (Leven - test

   Allah Almighty has singled out women for some rulings, and made them unique to them, in terms of the provisions of menstruation, postpartum