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 obligatory duty must be fulfilled for attachment to the discharge, whatever the reasons for the missingness, whether it is left by mistake or omission or deliberate, whether with or without excuse. What is likely in this research to spend Ramadan on laxity.
The one who delayed making up Ramadaan fasts until he realized another Ramadaan, fasted the second and spent the first after him, and no ransom on him, either with an excuse or without an excuse.

In this work, a novel system is designed to remote monitor / automatic control of the temperature, humidity and soil moisture of the agricultural greenhouses. In the proposed system, the author used the mentioned sensors for monitoring the climatic conditions of the agricultural greenhouses; and the system makes a controlling process to fix the required parameters for plant growth by running / stopping the fan, air exchanger and irrigation devices when any changes happened in these parameters. The presented system is based on XBee protocol in the implemented wireless sensor star topology network (WSN) to monitor the agricultural greenhouses in real time, and used the GSM and Internet technologies to monitor the agricultu

In the current research, the work concentrated on studying the effect of curvature of solar parabolic trough solar collector on wind loading coefficients and dynamic response of solar collector. The response of collector to the aerodynamic loading was estimated numerically and experimentally. The curvature of most public parabolic trough solar collectors was investigated and compared. The dynamic response of solar collector due to wind loading was investigated by using numerical solution of fluid-structure interaction concept. The experimental work was done to verify the numerical results and shows good agreement with numerical results. The numerical results were obtained by using finite element software package (ANSYS 14). It was found

This work has been done with using of epoxy resin mixed with Granite powder were weighted by percent volume (5,10,15, and 20)%and then mixed with epoxy polymer to compose polymer composite. Hand lay-up technique is used in fabrication of the composite samples. Hardness test was carried out for the proper samples in both normal condition and after immersion in HCL (1 M and 2 M) solutions for periods ranging up to 10 weeks. After comparing the results between the polymer and their composite, the hardness increased with increasing Granite weight percent, it was found that Hardness were greater for the composites before immersion compared with their values after immersion.

When laser light incident on biological tissue, it is either reflected from the
surface of the tissue (e.g. the skin) or scattered inside the tissue or absorbed .The laser light will be
absorbed by water, hemoglobin and melanin. Absorption is also highly dependent on wave-length of
laser radiation. The absorbed light is converted into kinetic energy leading to laser effect that when
appropriately applied can produce reaction ranging from incision, vaporization to coagulation. Aim of
the study: To evaluate the efficiency of diode Laser 810 ± 20nm in treatment of oral lesions. Methods:
6 patients (2 females and 4 males) with different oral lesions were treated in the hospital of specialized
surgeries by the use of dio

running the requirement color important place in object of life activity both public and private, Fallon makes represents energy expressive and aesthetic in designing furniture street, especially (positions waiting buses passenger transport)which took looms large in attention receiver designer also, through civilized development and urban and change the city. Requirement, The positions of waiting progress jobs service and that would interact to produces Photos aesthetic Furniture for space street and understand receiver, affect the operation his life and the development of his environment and his psyche and culture of because they entity variable and sophisticated, impose on us to find foundations a design and conditions of chromatic esp

Laboratory model tests were performed to investigate the behavior of shallow and inclined skirted foundations placed on sandy soil with R.D%=30 and the extent of the impact of the positive and negative eccentric-inclined loading effect on them. To achieve the experimental tests, it was used a box of (600×600) mm cross-sectional and 600mm in height and a square footing of (50*50) mm and 10 mm in thickness attached to the skirt with Ds=0.5B and various an angle of (10°, 20°, 30°). The results showed that using skirts leads to a significant improvement in load-carrying capacity and decreased settlement. In addition, when the skirt angle increased, the ultimate load improved. Load-carrying capacity decreased with increasing eccentri

The Ground Penetrating Radar (GPR) is frequently used in pavement engineering
for road pavement inspection. The main objective of this work is to validate
nondestructive, quick and powerful measurements using GPR for assessment of subgrade
and asphalt /concrete conditions. In the present study, two different antennas
(250, 500 MHz) were used. The case studies are presented was carried in University
of Baghdad over about 100m of paved road. After data acquisition and radar grams
collection, they have been processed using RadExplorer V1.4 software
implementing different filters with the most effective ones (time zero adjustment and
DC removal) in addition to other interpretation tool parameters.
The interpretatio