In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

Some geological phenomena as landslides and the mobilization of the accumulated rocks or soil are discussed in this research by using projectiles that cause mobility and falling of these land masses which are present at the top of mountains and edges of roads and streets to avoid accidents and human disasters which will occur if they are left falling by effect of climate or vibrating factors that are produced by performing dams, bridges and reservoirs. According to the different divisions of land masses groups, primary and secondary, which depend on type of movement and material arrangement that form the mobile masses, this research had shown the effect of projectiles for every type of cannons on the mobility of every groups of these rocks

The majority of real-world problems involve not only finding the optimal solution, but also this solution must satisfy one or more constraints. Differential evolution (DE) algorithm with constraints handling has been proposed to solve one of the most fundamental problems in cellular network design. This proposed method has been applied to solve the radio network planning (RNP) in the forthcoming 5G Long Term Evolution (5G LTE) wireless cellular network, that satisfies both deployment cost and energy savings by reducing the number of deployed micro base stations (BSs) in an area of interest. Practically, this has been implemented using constrained strategy that must guarantee good coverage for the users as well. Three differential evolution

The impact of television has made it an essential technology that can't be dispensed with in all circumstances and situations, measuring the society's need for it. Some argue that there is no stronger media than television in introducing people of the world to each other, as it has the most powerful impact and attracts millions of viewers.
Television is deemed as the most effective tool of media as it is designed to capture both sound and image. The image, in itself, has the ability to engage and interact with our thoughts. In light of the aforementioned, it is noticeable that this interactive medium (television) has significantly evolved over the years, thanks to modern technologies that have been introduced over time. These advancem

Drag reduction (DR) techniques are used to improve the flow by spare the flow energy. The applications of DR are conduits in oil pipelines, oil well operations and flood water disposal, many techniques for drag reduction are used. One of these techniques is microbubbles.  In this work, reduce of drag percent occurs by using a small bubbles of air pumped in the fluid transported. Gasoil is used as liquid transporting in the pipelines and air pumped as microbubbles. This study shows that the maximum value of drag reduction is 25.11%.

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The highest incidence of injury is seen in adolescent playing pivoting sports such as soccer, basketball, and handball. Objective: To examine the effectiveness of a neuromuscular prevention program in reducing knee and ankle injuries in adolescent male soccer players.

The present study aims to identify the effectiveness of deductive group patterns in developing the creative thinking of second-intermediate-grade pupils in history discipline. The current null hypothesis has been investigated: There are no statistically significant differences at (0.05) between the scores mean of the experimental group pupils who were taught according to the deductive group pattern and the scores mean of the control group pupils who were taught according to traditional method in creative thinking testing. the study sample was divided into two groups: an experimental group of (30) female students and a control group of (31) female students. The two groups are equalized based on the variables of age, the scores of the firs