Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value of the decisions of its users to re-evaluate investments one at a financial adoption of the added market value between the dialectic of the concept of historical cost Reliability and fair value Has been to reach a set of conclusions that the fair value of the most important in the preparation of financial statements are complementary to those that are prepared under the historical cost which affects the increase of accounting disclosure
The research aims at benefiting from the technological development and the technical progress. This development necessitated that the educational process take advantage of this progress, and the development of special computer software, especially the design programs, made the two researchers think about how to benefit from these design programs in teaching students the skills of theatrical design.
The current search aims at:
Identifying the effect of 3Ds Max in developing the skill of theatrical decoration design among the students of the Department of Art Education "Third stage / Department of Art Education / Faculty of Fine Arts / University of Diyala for the academic year 2014-2015.
The researchers used the ex
... Show MoreMedia studies have focused mostly on the issue of the mental image because the image that is formed in the mind has become not only a photo of a human being and having kept for himself. This image has an outside influence which may sometimes up to the formation of the fate of others and it sometimes includes individuals and groups together.
This study comes in the context of identifying the image of Iraqi political parties among Iraqi university students and the nature of the view that students have in their minds about these parties.
Chapter one includes the problem of the research, the importance of the study, the goals and method used. Chapter two is divided into two sections: section one deals with the concept of the mental i
The current study aims to develop a proposed educational program based on augmented reality (AR) technology, in addition to assessing its effectiveness in developing research and historical imagination skills of the Humanities Track's female students at the secondary stage, as well as assessing the correlative and predictive relationships between the amount of growth for the two dependent variables. To achieve this, a secondary school in the city of Makkah Al-Mukarramah was chosen, and an available random sample of (30) female students from the study population was selected. The quasi-experimental approach was followed by this study, particularly one group design. In addition, two tools were used to collect study data, namely: a test of
... Show MoreLying is considered a dangerous tendency among children if it has become a habit. It results in many social problems, such as child’s loss of confidence, lack of others’ respect to him, and his lack of respect to the desired values of the society, such as honesty and trust. Consequently, he will be led to a deviation when he becomes old; especially if the child’s socially unaccepted behavior has not been directed. The research, thus, aims to examine the causes of lying in the most important stage of children’s life; that is, between (4-6) years. Such an aim helps to know about the individual reasons of lying among males and females from teachers’ perspectives. To meet the objective of the study, a number of (128) children
... Show MoreHarriet Jacobs was a writer and a reformer. As a female writer in the nineteenth century, Jacobs wrote her narrative as a means of resisting the system of slavery. She wrote her book Incidents in the Life of a Slave Girl: Written by Herself, (1842) to reflect upon the exploitation of the black people and the need to change the hierarchal attitude that governs white/black relations. She was engaged in many abolitionist events and her anti-slavery approach appeared clearly in her writings. She shares Du Bios ideas about freedom and emancipation and the need for a political and cultural change. Thus, Du Bois’s theory provides a framework for her autobiographical novel where she portrays Linda Brent, the main character, a strong w
... Show MoreThis paper presents a hybrid software copy protection scheme, the scheme is applied to
prevent illegal copying of software by produce a license key which is unique and easy to
generate. This work employs the uniqueness of identification of hard disk in personal
computer which can get by software to create a license key after treated with SHA-1 one way
hash function. Two mean measures are used to evaluate the proposed method, complexity
and processing time, SHA-1 can insure the high complexity to deny the hackers for produce
unauthorized copies, many experiments have been executed using different sizes of software
to calculate the consuming time. The measures show high complexity and short execution
time for propos
ليس جديداً القول بان هناك حاجة مستمرة ومتزايدة لاستخدام البيانات الاقتصادية المتسقة عن القطاعات المختلفة في الاقتصاد القومي لدعم وإسناد عملية التحليل الاقتصادي وتطوير النماذج الاقتصادية الكلية.
وتعرض مصفوفة الحسابات القومية Social Accounting Matrix (SAM) اطاراً شاملاً من المعلومات الأساسية لهذا النوع من النماذج والتحليل. فهي تتضمن كلا من المستخدم- المنتج
(
تعد لوحات السيطرة الخاصة بالمراقبة والسيطرة على نوعية الانتاج احدى الاساليب العلمية الاحصائية التي تستخدم لمراقبة سير العملية الانتاجية اثناء سيرالعنلية الانتاجية اثناء سيرها في مراحل الانتاج والتي عادة ما تتكون من حد وسطي وحدين اعلى وادنى للسيطرة على نوعية ودقة الانتاج متمثلا بقيم عددية . ومن ثم فان العملية الانتاجية اما ان تكون تحت السيطرة او خارجها بالاعتماد على قيم المشاهادات العددية. وفي بعض الاحيا
... Show Moreﺔﻴﻋﺍﺫﻹﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰲ ﲑﺒﻛ ﺭﻮﻄﺗ ﻦﻣ ﻝﺎﺼﺗﻻﺍ ﺮﺼﻋ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﺖﻗﻮﻟﺍ ﰲ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍﻭ ﺍ ﺢﺴﻓ ﰲ ﻢﻬﺳﺃ ﺕﺎﻄﶈﺍ ﺀﺍﻮﺳ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﺚﺒﻟ ﻊﺳﺍﻮﻟﺍ ﻝﺎ ( ﺔﻴﺿﺭﻷﺍ ﺔﻴﻠﺑﺎﻜﻟﺍ ﻭﺃ ﺔﻴﺋﺎﻀﻔﻟﺍ ﻭﺃ ( ﱵﻟﺍ ﺔﺻﺎﳋﺍ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺭﻮﻬﻇ ﰲ ﺎﻀﻳﺃ ﺪﻋﺎﺳ ﺎﳑﻭ ، ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﺭﻮﻬﻇ ﻚﻟﺫ ﻞﺒﻗ ﺩﺎﺳ ﻥﺃ ﺪﻌﺑ ﺔﻴﻣﻮﻜﺣ ﲑﻏ ﺕﺎﻴﻌﲨ ﻭ
... Show MoreThe research includes a description of the controversial issues mentioned by Ibn Al-Anbari in his book between the Egyptians, Basra and Kufa. The reason for choosing the book is because it