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

Zinc sulfide(ZnS) thin films of different thickness were deposited on corning glass with the substrate kept at room temperature and high vacuum using thermal evaporation technique.the film properties investigated include their absorbance/transmittance/reflectance spectra,band gap,refractive index,extinction coefficient,complex dielectric constant and thickness.The films were found to exhibt high transmittance(59-98%) ,low absorbance and low reflectance in the visible/near infrared region up to 900 nm..However, the absorbance of the films were found to be high in the ultra violet region with peak around 360 nm.The thickness(using optical interference fringes method) of various films thichness(100,200,300,and 400) nm.The band gap meas

The rheological and fusion behavior of polyvinyl chloride (PVC) compounds plays a dominant role in
the processing operations and in the development of physical properties in the processed material. A
comprehensive study was made in this work to evaluate the effect of shear and thermal history on stability, mechanical and rheological properties of rigid PVC compounds. Different samples of Rigid Poly vinyl chloride including dry blend powder, granules, and bottles molded from both were examined. A study was also made on recycled RPVC where 25% of reclaimed material was continuously blended with fresh dry blend and processed for 15 cycles. Results showed that compaction of the PVC material took place in the brabender plastograph at co

In this paper, silicon carbonitried thin films were prepared by the method of photolysis of the silane (SiH4) and ethylene (C2H4) gases, with and without ammonia gas (NH3), which is represented by the ratio between the (PNH3) and (PSiH4 + PC2H4 + PNH3), (which assign by the letter X), X has the values (0, 0.13, 0.33). This method carried out by using TEA-CO2 laser, on glass substrate at (375 oC), deposition rate (0.416-0.833) nm/pulse thin film thickness of (500-1000) nm. The optical properties of the films were studied by using Absorbance and Transmittance spectrums in wavelength range of (400-1100) nm, the results showed that the electronic transitions is indirect and the energy gap for the SiCN films increase with increasing of nitrog

The reliability of optical sources is strongly dependent on the degradation and device characteristics are critically dependent on temperature. The degradation behaviours and reliability test results for the laser diode device (Sony-DL3148-025) will be presented .These devices are usually highly reliable. The degradation behaviour was exhibited in several aging tests, and device lifetimes were then estimated. The temperature dependence of 0.63?m lasers was studied. An aging test with constant light power operation of 5mW was carried out at 10, 25, 50 and 70°C for 100hours. Lifetimes of the optical sources have greatly improved, and these optical sources can be applied to various types of transmission systems. Within this degradation range,

SKF Sami I. Jafar, Mohammad J. Kadhim, Engineering and Technology Journal, 2018 - Cited by 4

Finding orthogonal matrices in different sizes is very complex and important because it can be used in different applications like image processing and communications (eg CDMA and OFDM). In this paper we introduce a new method to find orthogonal matrices by using tensor products between two or more orthogonal matrices of real and imaginary numbers with applying it in images and communication signals processing. The output matrices will be orthogonal matrices too and the processing by our new method is very easy compared to other classical methods those use basic proofs. The results are normal and acceptable in communication signals and images but it needs more research works.

Background: Analysis of human reports and comparison with results of experimental animals indicate that the effects of progesterone on human not analogous to experimental animals fetus, many studies showed that exposure to progesterone during developing of genital tract of human fetus was not teratogenic. Other studies which performed on laboratory animals found association between progesterone administration during gestation and genital malformation. Objectives: to explore the effect of progesterone in 10.2 mg/kg intraperitoneal injection in mice on testis development and anogenital distance. Materials and Methods: ten pregnant mice divided into five mouse control group that injected10. 2mg/kg sesame oil and treated group that injected pro

This work describes the weathering effects (UV-Irradiation, and Rain) on the thermal conductivity of PS, PMMA, PS/PMMA blend for packaging application. The samples were prepared by cast method at different ratios (10, 30, 50, 70, and 90 %wt). It was seen that the thermal conductivity of PMMA (0.145 W/m.K), and for PS(0.095 W/m.K), which increases by PS ratio increase up to 50% PS/PMMA blend then decreased that was attributed to increase in miscibility of the blend involved. By UV-weathering, it was seen that thermal conductivity for PMMA increased with UV-weathering up to (30hr) then decreased, that was attributed to rigidity and defect formation, respectively. For 30%PS/PMMA, there results showed unsystematic decrease in thermal conduct

Background: Periodontal diseases are one of the major dental pathologies that affect human populations worldwide at high prevalence rates The term periodontal disease usually refers only to plaque related inflammatory disease of the dental supporting tissues. Mouth rinses which act as an anti-plaque agents mostly used as adjuncts to oral hygiene. Aims of the study: To Estimate and compare the effects of Aloe vera relative to chlorhexidine on the clinical periodontal parameters (plaque index, gingival index, bleeding on probing). Material and method: A total of 44 subjects with plaque-induced gingivitis, baseline of data were collected for (PLI, GI, and BOP) and underwent oral hygiene instruction, scaling and polishing, then divided into: