The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

The most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circum

The insurance Sector of important vessels saving that work on the accumulation of capitals which contribute to the financing of economic and social development plans of countries, in order to achieve of marketing superiority in presenting the insurance services it would require insurance companies focus their marketing efforts and increased interest in internal customer to recruitment new customers and keep of current customers, so the research aims to release the impact of the dimensions of the internal marketing of (the company's vision, training and development, incentive and, motivation, internal communication) in the dimensions of the marketing superiority (to keep the customer, service quality, customer satisfaction, customer, valu

The practice by the  administration of human resources  on effectiveness of organization  crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices  by the  administration of human resources  on effectiveness of organization  crisis administration  were considered a new study and first according to the available and showing  studies at this field .

The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs

The study area soils suffer from several problems appear as tkhesvat and cracks in the roads and waterlogging which reduces the susceptibility of soil to withstand pressure, this study was conducted on the soil of the Karkh district based on field study that included (6) samples of soil physical analyses contain different ratios of (mud, sand, silt) as percentages (52%, 45%, 3 #) respectively, and liquidity limit rate (39%) Stroke rate plasticity was (20.6%) The rate coefficient of plasticity total (19.2%)0

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. A physical model was manufactured to simulate steady state harmonic load applied on a footing resting on sandy soil at different operating frequencies. Total of (84) physical models were performed. The parameters that were taken into consideration include loading frequency, size of footing and different soil conditions. The footing parameters are related to the size of the rectangular footing and depth of embedment. Two sizes of rectangular steel model footing were used. The footings were tested by changing all parameters at the surface and at 50 mm depth below model surface. Meanwhile, the investigated paramete

Volterra – Fredholm integral equations (VFIEs) have a massive interest from researchers recently. The current study suggests a collocation method for the mixed Volterra - Fredholm integral equations (MVFIEs)."A point interpolation collocation method is considered by combining the radial and polynomial basis functions using collocation points". The main purpose of the radial and polynomial basis functions is to overcome the singularity that could associate with the collocation methods. The obtained interpolation function passes through all Scattered Point in a domain and therefore, the Delta function property is the shape of the functions. The exact solution of selective solutions was compared with the results obtained