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

There is various human biometrics used nowadays, one of the most important of these biometrics is the face. Many techniques have been suggested for face recognition, but they still face a variety of challenges for recognizing faces in images captured in the uncontrolled environment, and for real-life applications. Some of these challenges are pose variation, occlusion, facial expression, illumination, bad lighting, and image quality. New techniques are updating continuously. In this paper, the singular value decomposition is used to extract the features matrix for face recognition and classification. The input color image is converted into a grayscale image and then transformed into a local ternary pattern before splitting the image into

This work implements an Electroencephalogram (EEG) signal classifier. The implemented method uses Orthogonal Polynomials (OP) to convert the EEG signal samples to moments. A Sparse Filter (SF) reduces the number of converted moments to increase the classification accuracy. A Support Vector Machine (SVM) is used to classify the reduced moments between two classes. The proposed method’s performance is tested and compared with two methods by using two datasets. The datasets are divided into 80% for training and 20% for testing, with 5 -fold used for cross-validation. The results show that this method overcomes the accuracy of other methods. The proposed method’s best accuracy is 95.6% and 99.5%, respectively. Finally, from the results, it

 The current paper studied the concept of right n-derivation satisfying certified conditions on semigroup ideals of near-rings and some related properties. Interesting results have been reached, the most prominent of which are the following: Let M be a 3-prime left near-ring and A_1,A_2,…,A_n are nonzero semigroup ideals of M, if d is a right n-derivation of M satisfies on of the following conditions,
d(u_1,u_2,…,(u_j,v_j ),…,u_n )=0 ∀ 〖 u〗_1 〖ϵA〗_1 ,u_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n ϵA〗_u;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=0 ∀u_1,v_1 〖ϵA〗_1,u_2,v_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n,v_n ϵA〗_u ;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=(u_

Praise be to God, and may blessings and peace be upon our master and Prophet Muhammad and those who follow him, and may God be pleased with him

Taha is my guardian and whoever follows their path until the Day of Judgment. And after... The book (The Treasure in the Ten Recitations), written by Abu Muhammad Abdullah bin Abd al-Wasiti, who died in the year 710 AH, is considered one of the important books in recitations: because it included the universal custom that it contained in the books Al-Taysir by Al-Dani and Al-Irshad by Al-Falanisi, as the first of them was specialized.

Satisfy the second with the ten readings

May God bless my time, through His grace and generosity, to achieve this treasure and to publish it

The current research seeks to identify the most important humanitarian issues of a sacred and very important group in all the heavenly religions and human societies, namely the elderly, to identify their significant problems and health problems, and What are the effects of these problems on their mental health and which is the ultimate goal of human resources in All parts of the world? The study relied on what is available from the sources in the literature starting from the messages of heaven and the Islamic religion followed with humanitarian, social, legal and psychological postulates. The research included four systematic chapters included the definition research and identification of the problem, importance, objectives and terminolo

This research discusses the subject of emotional stimulation factors through the stages of product design interaction with the consumer and what they reflect in the formation of a self-consideration of the design in his emotional memory regarding the specific brand through the following question (What is the emotional stimulus in the design of certain products and its reflection on the consumer during the processes of receiving and using it?), The importance of the research comes in the connection of design elements with many sensory factors used and motivating to attract the consumer to the acquisition of a specific design and the demand for its experience, the study aims Detection and access to emotional stimulation in the design of th