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 acad

In this study two types of extraction solvents were used to extract the undesirable polyaromatics, the first solvent was furfural which was used today in the Iraqi refineries and the second was NMP (N-methyl-2-pyrrolidone).
The studied effecting variables of extraction are extraction temperature ranged from 70 to 110°C and solvent to oil ratio in the range from 1:1 to 4:1.
The results of this investigation show that the viscosity index of mixed-medium lubricating oil fraction increases with increasing extraction temperature and reaches 107.82 for NMP extraction at extraction temperature 110°C and solvent to oil ratio 4:1, while the viscosity index reaches to 101 for furfural extraction at the same extraction temperature and same

This work presents the modeling of the electrical response of monocrystalline photovoltaic module by using five parameters model based on manufacture data-sheet of a solar module that measured in stander test conditions (STC) at radiation 1000W/m² and cell temperature 25 . The model takes into account the series and parallel (shunt) resistance of the module. This paper considers the details of Matlab modeling of the solar module by a developed Simulink model using the basic equations, the first approach was to estimate the parameters: photocurrent I_ph, saturation current I_s, shunt resistance R_sh, series resistance R_s, ideality factor A at stander test condition (STC) by an ite

Computer systems and networks are being used in almost every aspect of our daily life, the security threats to computers and networks have increased significantly. Usually, password-based user authentication is used to authenticate the legitimate user. However, this method has many gaps such as password sharing, brute force attack, dictionary attack and guessing. Keystroke dynamics is one of the famous and inexpensive behavioral biometric technologies, which authenticate a user based on the analysis of his/her typing rhythm. In this way, intrusion becomes more difficult because the password as well as the typing speed must match with the correct keystroke patterns. This thesis considers static keystroke dynamics as a transparent layer of t

In this paper, a robust invisible watermarking system for digital video encoded by MPEG-4 is presented. The proposed scheme provides watermark hidden by embedding a secret message (watermark) in the sprite area allocated in reference frame (I-frame). The proposed system consists of two main units: (i) Embedding unit and (ii) Extraction unit. In the embedding unit, the system allocates the sprite blocks using motion compensation information. The allocated sprite area in each I–frame is used as hosting area for embedding watermark data. In the extraction unit, the system extracts the watermark data in order to check authentication and ownership of the video. The watermark data embedding method is Blocks average modulation applied on RGB dom