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.
The finding of novel pollutants in a multitude of surface water bodies worldwide has recently caused environmentalists to face challenges. Therefore, the development of low-cost, efficient technologies is required to provide a safe, pollution-free water environment. The attapulgite surface was used in this study because it has a good absorbent surface for removing bromocresol purple dye from its aqueous solutions. Because attapulgite has a high absorption capacity, it can be used to remove pollutants in both its normal and modified states. Factors affecting adsorption were studied, such as the weight of the adsorbent surface, the initial concentration of the adsorbent, contact time, and the effect of temperature. Clay was ground, cleaned mu
... Show MoreEnd of the twentieth century witnessed by the technological evolution Convergences between the visual arts aesthetic value and objective representation of the image in the composition of the design of the fabric of new insights and unconventional potential in atypical employment. It is through access to the designs of modern fabrics that address the employment picture footage included several scenes footage from the film, which focuses on research and analytical as a study to demonstrate the elements of the picture and the organization of its rules and how to functioning in the design of fabrics, Thus, it has identified the problem by asking the following: What are the elements of the picture footage and how the functioning of the struct
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Objectives of the study: The main objective of the study is to assess the prevalence of hypertension among
cardiac diseases patients and to fiend out relation ship between hypertension and cardiovascular diseases.
Methodology: A descriptive study, using interviewer and questionnaire technique was conducted on cardiac
diseases inpatients of clinic unite at Kirkuk and Azady hospitals from 17th ,June ,2012 to 1st, March , 2013.
Non – probability (purposive) sample of (148) adult patients, (81) females and (67) males with heart disease are
selected from inpatients of clinic unite at Kirkuk and Azady hospitals at kirkuk city. Questionnaire was
developed to assess the items which are related to heart disease patient's (Dise
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This is prospective study began in Jan. 2003 and concluded in April 2004, was undertaken to examine the benefits of 810 nm diode laser in treatment of four patient with bilateral vocal cord paralysis also to compare the results with conventional treatment Material and methods: 810 nm diode laser 15 watts was used in these cases under general anesthesia, and induction of anesthetic drug done through tracheostomy tube in all patients. All patients were decanulated “Tracheostomy tube removed”, the voice of all preserved within normal. Laser surgery in this case has more benefit and advantage than conventional methods even if the patient need more than on session of laser operation because of high success rate, less complication and easy
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ÖZET
Bir millet veya topluluk kendi varlığını ancak kültürel değerleri ile koruyabilecek; gelecek nesillere aktarabilecek ve dünyanın diğer milletlerine tanıtabilecektir. Böylece dünya milletleri arasında ortak kültürel ve toplumsal değerler tespit edilecek ve bu ortak değerlerden hareketle insanlık hizmetine sunulabilecek çok güzel çalışmalar hazırlanabilecektir. Taşıdıkları zengin kültürel ve toplumsal değerlerinden dolayı masalların halk edebiyatı ürünlerinin şah damarı niteliğinde oldukları söylenebilir. Bu çalışmada Türk okuruna Bağdat halk masallarını tanıtmak için sahadan derlenen on masal metnine yer verilmiştir. Bağdat masal metinlerinin tip ve motif
... Show MoreThe sentence is one building unit in a music that has a full meaning which in the end takes a long silence .The sentence bases made the sentences with intransitive verb ( non connection ) and the sentences are made with general verb (connection ) .The sentence parts :Verbal sentence –supportive sentence , sentence without a verb .
The method of divide the sentence into these syntax units ( face division ) or (analysis and to each of the syntax units resulted from dividing the sentence to sections made to the end the characterizes the smaller syntax units ,the words .The method of analyze the surface structure of Persian language sentence is exchange method.  
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