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

Tensile strength is a critical property of Hot Mix Asphalt (HMA) pavements and is closely related to distresses such as fatigue cracking. This study aims to evaluate methods for assessing fatigue cracking in Asphalt Concrete (AC) mixes. In order to achieve optimum density at different binder contents, the mixes were compressed using a gyratory compactor. Tensile strength was assessed using the Indirect Tensile (IDT) and Semi-Circular Bend (SCB) tests. The results showed that the tensile strength measured by the SCB test was consistently higher than that measured by the IDT test at 25 °C. In addition, the SCB test showed a stronger correlation between increasing binder content and tensile strength. For binder contents ranging from 4

Attention has recently been given to finding alternative and sustainable raw material sources for wood and metal adhesives, such as polyvinyl alcohol (PVA), corn starch (CS), arabic gum (AG), and dextrins (D). Modifying polymer dispersion using unique substances, such as modifying reactive elastomer liquid (EL) using PVA, CS, AG, or D results in sufficiently moisture-resistant adhesive joins. In the present study, the physical characteristics of EL/blended with the natural polymers PVA, CS, AG, and D, based on high-density fiberboard (HDF) wood and aluminum (Al) adhesives and coatings, were investigated and compared to those of pure EL. The EL was blended with PVA, CS, AG, or D at a ratio of 60/40 (w/w) to form EL/blends. The che

Evaluation of trace elements in Iraqi chewing gums are unavailable, particularly pollution of toxic elements, materials which change the values of PH in the Oral. Atomic Absorption Spectroscopy (AAS) were successfully employed to determine the concentration of 7 trace elements (essentially toxic and nonessential) and the PH, in thirteen different brands of chewing gum generally consumed in Iraq. Combined wet and dry digestion procedures were applied. Two types of heated graphite tubes were used, coated and uncoated tubes treated with tungsten solution. Result showed that Cu, Al and Zn were at very high levels in almost all brands whereas Mn was found to be high in brands A and O only.

The aim of the study was to find out the correlations and impact between the variable of ethical leadership behavior and university performance at Sumer University. Use the descriptive analytical method by adopting the questionnaire tool to collect data. The questionnaire was distributed electronically to 113 teachers at Sumer University and the response was from 105 teachers. The research results showed that there is a correlation and effect relationship between the search variables. In addition, the responding university does not have ethically defined standards in terms of performance of the work of the cadres working there. Finally, the research presented a set of recommendations aimed at tackling problems in the ethical lead

The behavior of externally prestressed composite beams under short term loading has been studied. A computer program developed originally by Oukaili to evaluate curvature is modified to evaluate the deflection of prestressed composite beam under flexural load. The analysis model based on the deformation compatibility of entire structure that allows to determine the full history of strain and stress distribution along cross section depth, deflection and stress increment in the external tendons .
The evaluation of curvatures for the composite beam involves iterations for computing the strains vectors at each node at any loading stage. The stress increment determined using equations depended on the member deflection at points of connecti

This study investigates the possibility of using waste plastic as one of the components of expired lead-acid batteries to produce lightweight concrete. Different percentages of lead-acid battery plastic were used in the production of lightweight concrete. The replacements were (70, 80 and 100%) by volume of the fine and coarse aggregate. Results demonstrated that a reduction of approximately 23.6% to 35% in the wet density was observed when replacement of 70% to 100% of the natural aggregate by lead-acid battery plastic. Also, the compressive strength decreased slightly with the increase in plastic content at different curing ages of 7, 28, 60, 90, 120 days. The lowest value of compressive strength was (20.7 MPa) for (wa