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.

The media of all kinds have the task of introducing, expressing and objectively representing the cultures of different societies in various types and forms of press and media. The precept of media pluralism is the basis for freedom of expression & the cornerstone of its realization. Therefore, it is linked to the establishment of several conditions and elements in order to establish it as a principle and practice. Issues of cultural diversity in media and cultural pluralism are one of the most important elements and indicators. So, this paper aims to shed light on the concept of media pluralism and related concepts within the framework of cultural diversity and multicultural indicators. Thus, highlighting the feature

Efficient operations and output of outstanding quality distinguish superior manufacturing sectors. The manufacturing process production of bending sheet metal is a form of fabrication in the industry of manufacture in which the plate is bent using punches and dies to the angle of the work design. Product quality is influenced by plate material selection, which includes thickness, type, dimensions, and material. Because no prior research has concentrated on this methodology, this research aims to determine V-bending capacity limits utilizing the press bending method. The inquiry employed finite element analysis (FEA), along with Solidworks was the tool of choice to develop drawings of design and simulations. The ASTM E290

Organizations of various activities strive to excel and continue in light of the challenges they face, so they seek to have leaders and workers in them for the ingenuity that is reflected in their excellence in work and achievement that is achieved through the adoption of the best modern technological technologies to reach Organizations to the best levels and thus achieve their goals easily and successfully.  The research aims are to know the correlation and impact between organizational proficiency and the dimensions of Organizations excellence (leadership excellence, and distinguish subordinates and excellence in organizational structure) at the Cotton Industries Company through the adoption of a unit of measurement which

This investigation aims to explore the potential of waterworks sludge (WS), low-cost byproduct of water treatment processes, as a sorbent for removing Congo Red (CR) dyes. This will be achieved by precipitating nano-sized (MgAl-LDH)-layered double hydroxide onto the surface of the sludge. The efficiency of utilizing MgAl-LDH to modify waterworks sludge (MWS) for use in permeable reactive barrier technology was confirmed through analysis with Fourier transform infrared and X-ray diffraction. The isotherm model was employed to elucidate the adsorption mechanisms involved in the process. Furthermore, the COMSOL model was utilized to establish a continuous testing model for the analysis of contaminant transport under diverse conditions.

This investigation aims to explore the potential of waterworks sludge (WS), low-cost byproduct of water treatment processes, as a sorbent for removing Congo Red (CR) dyes. This will be achieved by precipitating nano-sized (MgAl-LDH)-layered double hydroxide onto the surface of the sludge. The efficiency of utilizing MgAl-LDH to modify waterworks sludge (MWS) for use in permeable reactive barrier technology was confirmed through analysis with Fourier transform infrared and X-ray diffraction. The isotherm model was employed to elucidate the adsorption mechanisms involved in the process. Furthermore, the COMSOL model was utilized to establish a continuous testing model for the analysis of contaminant transport under diverse conditions. A st