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

Numerous academic and critical studies concerned with the language of poetry, with the differences and diversity in these studies and the critical methods. , the study tries to study this modern approach in the language Iraqi and Arabic poetry according to analyzing and following the functional dimension of the language, regardless of its poetic value which should be on them, as each poetic experience has its own language, thestudy came to investigate the variety of poetry samples, poets from different and far generations. - in an attempt to give an image Career dimension of language, the center of intellectual transformations that have affected the experience of Arabic poetry generally, and the level of language to be exact, as a tool f

Six house-hold Abyssinian pumps distributed in different villages of Mansoura (Mans-I, Mans-II and Mans-III) and Talkha (Talk-I, Talk-II and Talk-III) cities, Egypt, have been selected for regular seasonal water quality assessment during 2017. Water samples have been collected within the mid-periods of four seasons Standard assessment tools were employed for the integrated water quality assessment including Water Quality Index (WQI) and ISO standard algal toxicity test. WQI displayed remarkable local and seasonal variations with excellent (≥ 90) and good (70 - 89) only recorded for water samples collected from Mans-I pump located in sparsely populated area and far 50 meters only from the eastern (Damietta) branch of Nile River. WQI of

Design sampling plan was and still one of most importance subjects because it give lowest cost  comparing with others, time live statistical distribution should be known to give best estimators for  parameters of sampling plan and get best sampling plan.

Research dell with design sampling plan when live time distribution follow Logistic distribution with () as location and shape parameters, using these information can help us getting (number of groups, sample size) associated with reject or accept the Lot

Experimental results for simulated data shows the least number of groups and sample size needs to reject or accept the Lot with certain probability of

This research reviews the aesthetic variables that were founded according to (theatrical rehearsal) as one of the most important pillars on which the theatrical process is based, because of its necessity in developing theatrical art on several levels that helped the theatrical director in organizing his work, and this became clear through the research chapters represented in the first chapter (methodological framework) and the second chapter, which consisted of the first topic (the duality of watching / rehearsal) and the second topic (the applications of theatrical rehearsal in theatrical experiences), all the way to the third chapter (research procedures), which included the analysis of theatrical rehearsals (sharing on life), and the

      تطور اهتمام علم النفس في السنوات الأخيرة في الموضوعات التي تؤكد على ايجابية الشخصية الانسانية مثل مركز الضبط والتفاؤل والذكاء الانفعالي ومعنى الحياة Meaning of life  ، وتمثل مثل هذه الموضوعات نواة تيار او فرع في علم النفس يدعى بعلم النفس الايجابي او (البنَاء ) Positive Psychology  ، ويؤكد علم النفس الايجابي على ان تكون الحياة الداخلية للانسان اكثر عمقاً وثراءا

This study aims to know the relationship between the birth order and lifestyles among a sample of adolescent students. The sample of the study consisted of (200) students selected from the governmental schools in the Directorate of  Education of Qabatiya, in the second semester of the academic year 2020/2021. The results of the study have revealed that the most common lifestyles among the sample of the study are represented by: (the belonging) style, (the submissive) style, (the avenger) style, (the pampered) style, respectively. The study has also found that there are statistically significant differences in the lifestyles of: (the victim, the domineering, the avenger, and the harmful) which are ascribed to the gender variable. Mor

Whatever the designers of the advertisement in choosing the text and spoken phrases, those phrases cannot give or convey the full meaning to the recipient only if this spoken and written language is reinforced with another language based on the signals, movements, and symbols that are displayed using the body or other artistic elements of the advertisement such as pictures, colors, music, effects, and other elements used in the artistic construction of television advertising. All these artistic elements contribute to the completion of the advertising idea and make it ready to be displayed to the public.

Scientists and researchers, in the field of psychology, have relied a lot on this language (body language). And some of them put

In fact, the main idea of ​​the manuscript is to take note of a branch of Islamic jurisprudence, which is the science of jurisprudential jurisprudence and this manuscript in its title and subject dealt to the men of knowledge of jurisprudence because of its ambiguity calls for thinking, and the brainstorming mood to test the intelligence of jurisprudence, Of students of knowledge jurisprudence. This section contains (14) questions starting with the question (26) and ending with (39) in the doors of pray.