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

Abstract
The perpetuity of the Quranic discourse required being suitable for all ages.
Accordingly, the method of the Glorious Quran a pre request for the conscious
investigation and realization in order to detect the core of the texts, as the Quranic
discourse is considered a general address for the humanity as a whole. For this
reason, the progress of the concerned studies neceiated that it should cope with the
current development in the age requirements and its cultural changes within ages.
The texts of the Glorious Quran lightened the human reason as being the
Creator’s miracle for it is characterized by certain merits that makes it different from

poetry and prose. It is a unique texture in its rheto

The aim of the research is to determine the impact of evaluation of investment projects after the preparation of investment budgets taking into consideration within the investment budgets the concept of competitive strategy, as the harmony between the preparation of investment budgets and competitive strategy will contribute to the success of economic unity and achieve profits well and achieve a competitive advantage. Strategies for economic units because the most important factor to them is the costs produced and the progress of the research problem is focused on "Is it possible to include a strategy of competition, especially within the investment budget when prepared The study concluded that the investment plan prepared by the

The study aims to identify the students’ attitudes toward recent techniques’ use in teaching; using power point software and data show to facilitate teaching approaches as well as following the approach of lecture in giving subjects, do these techniques facilitate, increase, and tackle the difficulties of subjects, do these attitudes positive or negative?, and to what extent these techniques raise up students’ motivation.   

Various semantic innovations and expansions have been tackled as factors and sources of neos.  A variety of internal (linguistic) and external (extra-linguistic) motives and motifs leads to the appearance of new terms causing such changes in the political language.  Some statesmen are productive in introducing new terms and creative in manipulating expressions and meanings.

      New words are nonces that get metaphorical expansion for quadrilateral motivations resting on extra meaning innovation, new terms at the semantic expansions to be honed as neos.  In tracing the phases of the semantic processes of neos and hulks, lexical and semantic changes might be of widening or narrowing of refe

The present work aims to fabricate n-i-p forward perovskite solar cell (PSC) withئ structure (FTO/ compact TiO₂/ compact TiO₂/ MAPbI₃ Perovskite/ hole transport layer/ Au). P3HT, CuI and Spiro-OMeTAD were used as hole transport layers. A nano film of 25 nm gold layer was deposited once between the electron transport layer and the perovskite layer, then between the hole transport layer and the perovskite layer. The performance of the forward-perovskite solar cell was studied. Also, the role of each electron transport layer and the hole transport layer in the perovskite solar cell was presented. The structural, morphological and electrical properties were studied with X-ray diffractometer, field emission s

DBN Rashid, Journal of Education College Wasit University 1(1):412-423, 2007

The main object of this paper is to study the representations of monomial groups and characters technique for representations of monomial groups. We refer to monomial groups by M-groups. Moreover we investigate the relation of monomial groups and solvable groups. Many applications have been given the symbol G e.g. group of order 297 is an M-group and solvable. For any group G, the factor group G/G? (G? is the derived subgroup of G) is an M-group in particular if G = Sn, SL(4,R).

It is believed that culture plays an important role in the ELF classroom activities (Al- Mutawa, & Kilani, 1989:87). It is important for the teacher to recognize potential negative (culturally based) perceptions of their learners. In Iraq, for instance, it is not. Uncommon to meet silent expressionless students that arc supposedly English language learners. It is possible for the beginner to interpret this negatively as a lack of interest in the study of English. This interpretation may play a harmful role in the classroom methodology. An instructor has to be intercultural competent to be an effective teacher. It will be more effective if the instructor adopts a consistent style of instruction to allow learners to adapt within the bounds of

Background: Chronic periodontitis is an inflammatory disease of tissues supporting the teeth. Salivary compositions have been most intensely studied as a potential marker for periodontal disease. In this study, analysis of saliva provides a simple and non-invasive method of evaluating the role of salivary IgA (s-IgA) levels in periodontal disease by detecting the level of (s-IgA) in patients with chronic periodontitis smokers and non smokers patients and correlate the mean (s-IgA) levels with clinical periodontal parameters Plaque index (PLI) gingival index (GI), probing pocket depth (PPD) and clinical attachment level (CAL). Materials and Methods: The study samples consists of (15) patients with chronic periodontitis who were non smokers (