The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

Sequence covering array (SCA) generation is an active research area in recent years. Unlike the sequence-less covering arrays (CA), the order of sequence varies in the test case generation process. This paper reviews the state-of-the-art of the SCA strategies, earlier works reported that finding a minimal size of a test suite is considered as an NP-Hard problem. In addition, most of the existing strategies for SCA generation have a high order of complexity due to the generation of all combinatorial interactions by adopting one-test-at-a-time fashion. Reducing the complexity by adopting one-parameter- at-a-time for SCA generation is a challenging process. In addition, this reduction facilitates the supporting for a higher strength of

     Cloth simulation and animation has been the topic of research since the mid-80's in the field of computer graphics. Enforcing incompressible is very important in real time simulation. Although, there are great achievements in this regard, it still suffers from unnecessary time consumption in certain steps that is common in real time applications.   This research develops a real-time cloth simulator for a virtual human character (VHC) with wearable clothing. This research achieves success in cloth simulation on the VHC through enhancing the position-based dynamics (PBD) framework by computing a series of positional constraints which implement constant densities. Also, the self-collision and collision wit

Sequence covering array (SCA) generation is an active research area in recent years. Unlike the sequence-less covering arrays (CA), the order of sequence varies in the test case generation process. This paper reviews the state-of-the-art of the SCA strategies, earlier works reported that finding a minimal size of a test suite is considered as an NP-Hard problem. In addition, most of the existing strategies for SCA generation have a high order of complexity due to the generation of all combinatorial interactions by adopting one-test-at-a-time fashion. Reducing the complexity by adopting one-parameter- at-a-time for SCA generation is a challenging process. In addition, this reduction facilitates the supporting for a higher strength of cove

      Detecting and subtracting the Motion objects from backgrounds is one of the most important areas. The development of cameras and their widespread use in most areas of security, surveillance, and others made face this problem. The difficulty of this area is unstable in the classification of the pixels (foreground or background). This paper proposed a suggested background subtraction algorithm based on the histogram. The classification threshold is adaptively calculated according to many tests. The performance of the proposed algorithms was compared with state-of-the-art methods in complex dynamic scenes.

The relationship between government revenues and the fiscal balance represents a central pillar in the analysis of fiscal sustainability. However, its modeling faces a fundamental challenge in the form of structural uncertainty, which is not captured by point estimates in traditional models such as ARDL, as these models assume structural stability that is inconsistent with the nature of rentier economies. The current study aims to develop a fuzzy framework by constructing a Fuzzy Autoregressive Distributed Lag (FARDL) model. This is achieved through integrating the Autoregressive Distributed Lag (ARDL) approach with fuzzy logic theory, thereby enabling the incorporation of uncertainty into the inherent structure of the economic rela