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

The aim of this paper is to determine the effect of nostalgia marketing on consumers’ purchase intention and demographic factors. Nostalgia marketing is one of the marketing ideas that some organizations use it to attract customers by evoking memories or heritage in their minds. This method would affect the emotions and feelings of people, which may raise their desire to buy. The questionnaire was used as a tool for data collection, and it was distributed to a random sample of 512 individuals. A sample is a group of individuals who have seen small sculptures displayed in shops inside Babylon Mall in Baghdad. The small sculptures show the life of Baghdadis in the fifties and sixties of the last century. Statistical software was used for

This research paper sheds light on the stages of Atmospheric forecast in Iraq. It was found that atmospheric forecast in Iraq has passed through several successive and interrelated historical stages. Each stage is characterized by special methods of prediction that are different from other stages. The oldest stages used astronomy to forecasting cases of cold , heat, flood and drought

       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

Books of plans are a type of writing in Islamic history , its a type of work whose authors have strived to serve as a comprehensive historical encyclopedia, and they focused most of their attention on highlighting the various aspects of the history of Egypt. , Especially. urban side. And political, military, scientific, social , economic events.

they  authors in this Type were not satisfied with that only, but they mentioned the stages of the development of architecture and what followed until their time

الديمقراطية في الفكر الاسلامي المعاصر وعلاقتها بنظرية الشورى

The essential objective of this study presents a analyzes of the combination of reality and fantasy in three dramas of Spanish author Alejandro Casona. "Trees die standing" (premiered in Buenos Aires in 1949), “Prohibited suicide in spring” (premiered in Mexico in 1937) and "The boat without fisherman" (premiered in Buenos Aires in 1945).

  The first part is an introduction about the biography of Spanish author Alejandro Casona that will allow us to understand some peculiarities of his work in relation to the social historical context of his time.

 In the second part of this study we have analyzed elements of reality and fantasy in the th