The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of academics and auditors. The researcher has come to a set of conclusions, the most important of which, despite some of the shortcomings of the fair value, but it is the best available basis of measuring some elements of the financial statements, because the objectors did not provide any functional alternative to them, also the responses of the research sample showed that there is a statistically significance relationship between the application of the fair value and accounting information.
Abstract
Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul
... Show MoreThe inverse problem is important method in the design of electrostatic lenses which is used in this work, with new technique by suggesting an axial electrostatic potential distribution using polynomial functions of the third order. The paraxial-ray equation is solved to obtain the trajectory of particles that satisfy the suggested potential function.In this work design of immersion electrostatic lens operated under zero magnification condition. The electrode shape of sthe electrostatic lens was the dermined from the solution of laplace equation and plotted in two deimensions . The results showed low values of spherical and chromatic aberrations , which are considered as good criteria for good desigh.
A- The research problem: the research problem which is the garments industry, as a
whole it does not rely on a single system in the sizes of the clothing and the working
companies, see that it is not plausible that the sizes be unificd and consistent in all companies.
The current sizes in the domestic Iraqi markets are not suitable for some females ,on the other
hand the Iraqi industry suffers the lack of a modern standard for some Iraqis female bodies.
B- The Signifiance of the research: lies in the study of the diversity of the human body
sizes and naming them to reflect the desires and requirements of the consumer and try to find
a method to meet their expectations as well as to raise the level of garments industr
MCA has gained a reputation for being a very useful statistical method for determining the association between two or more categorical variables and their graphical description. For performance this method, we must calculate the singular vectors through (SVD). Which is an important primary tool that allows user to construct a low-dimensional space to describe the association between the variables categories. As an alternative procedure to use (SVD), we can use the (BMD) method, which involves using orthogonal polynomials to reflect the structure of ordered categorical responses. When the features of BMD are combined with SVD, the (HD) is formed. The aim of study is to use alternative method of (MCA) that is appropriate with order
... Show MoreThe research work represent a fast and simple method for the determination of methionine using chemiluminescence for the methionine-sodium hydroxide-luminol for the generation of a chemiluminesecent derivative of luminal. The emission was measured by continuous flow analysis made sample size of 83µL was used.Response versus concentration extended from 0.2-20 mM.L-1 with a percentage linearity of 96.17% or with 99.17% percentage of linearity for the range 0.6-20 mM.L-1. Reaching to a L.O.D. at (S/N=3) for 5 µM.L-1 from the gradual dilution for the minimum concentration in the calibration graph with a repeatability of less than 0.5% (n=10). A comparison was made between the new developed method with the classical method for the spectrophoto
... Show MoreSilver Indium Aluminum Selenium AgIn1xAlxSe2 AIAS for x=01 thin films was deposited by thermal evaporation at RT and different︣︢︡ ︠︣1thickness 100 150 and 200 nm on the glass Substrate and p2Si wafer to produce AIAS/p3Si heterojunctionsolarcell4 Structural optical electrical and photovoltaicproperties6 are investigated for the samples XRD analysis reveals that all the deposited AIAS films show polycrystalline structure without any change due to increase of thickness Average diameter and roughness calculated from AFM images shows an increase in its value with increasing thickness The optical absorbance and transmittance for samples are measured using a spectrometer type UV Visible 1800 spectra1photometer to study the energy6gap The
... Show MoreTodays, World is faced an energy crisis because of a continuous increasing the consumption of fuels due to intension demand for all types of vehicles. This study is one of the efforts dealing with reduce the weight of vehicles by using a new material of sandwich steel, which consists of two skin steel sheets with core of a polymer material. Resistance spot welding (RSW) can be easily implemented on metals; however a cupper shunt tool was designed to perform the resistance welding of sandwich steel with DP800 cover sheets to resolve a non-conductivity problem of a polymer core. Numerical simulations with SORPAS®3D were employed to test the weldability of this new material and supported by many practical experiments. In conclus
... Show MoreActivated carbon was Produced from coconut shell and was used for removing sulfate from industrial waste water in batch Processes. The influence of various parameter were studied such as pH (4.5 – 9.) , agitation time (0 – 120)min and adsorbent dose (2 – 10) gm.
The Langmuir and frandlich adsorption capacity models were been investigated where showed there are fitting with langmmuir model with squre regression value ( 0.76). The percent of removal of sulfate (22% - 38%) at (PH=7) in the isotherm experiment increased with adsorbent mass increasing. The maximum removal value of sulfate at different pH experiments is (43%) at pH=7.
