This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

In this work, (CdO)1-x (CoO)x thin films were prepared on glass slides by laser-induced plasma using Nd:YAG laser with (λ=1064 nm) and duration (9 ns) at different laser energies (200-500 mJ) with ratio (x=0.5), The influence of laser energy on structural and optical properties has been studied. XRD patterns show the films have a structure of polycrystalline wurtzite. As for AFM tests results for the topography of the surface of the film, where the results showed that the grain size and the average roughness increase with increasing laser energy. The optical properties of all films were also studied and the results showed that the absorption coefficient for within the wavelength range (280-1100 nm), The value of the optical power gap fo

Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t

The study included the extraction of volatile oil from Mentha piperita which was 1.3 % in the leaves and flowers . Volatile oil of the Mentha piperita leaves had special aromatic odour, pale yellow color, slightly pungent taste . The specific gravity and refractive index were (0.9794) and ( 1.464) respectively. The inhibition activity of the Mentha piperita Volatile oil extracts were studied on some pathogenic microorganisms like Staphylococcus aureus, Salmonella typhi, Escherichia coli, Proteus sp, and Klebsiella pneumoniae . The result showed that the volatile oil had an inhibition effect on the growth of all microorganisms, and it gave the higher inhibition effect on the growth of S. aureus in which the inhibition zone reached to 2

Giardia lamblia is one of most common protozoan cause diarrheas, and the most health problem in development countries worldwide. Our work aimed to assess activity and toxicity of metronidazole loaded silver nanoparticles in treatment of acute giardiasis in mice. After inoculated mice with Giardia cysts in a dose of 105 cyst for acute infection, treatments were given for eight days. Number Giardia cysts in stool were discovered. Toxicity nanoparticles was estimated by Measurement oxidative stress markers (GSH) and (MDA) in liver, kidney tissue homogenate. The results showed single therapy was better effect by silver nanoparticles, highest percentages of reduction in number of cysts Giardia lamblia of infected mice treated with silver nanopar

The aim of this study is to evaluating the antibacterial activity of Laurus nobilis leaves extract on E. coli isolates. Maceration and Soxhlet apparatus were used to prepare aqueous and methanolic extracts; total phenolic content and 2,2-diphenyl-1-picrylhydrazyl (DPPH) were conducted to determine the active compounds in the extracts. The results showed that both Laurus nobilis methanolic and aqueous extracts have a noticeable effect on scavenging free radicals. Free radical scavenging activity. The total phenolic contents were 28.60 ±0.12 and 16.58 ±0.11mg/g in 50 mg/ml, in methanolic and aqueous extracts respectively. The antibacterial activity of Laurus nobilis leaves extracts showed that the methanolic extract was more effective than

The current investigation examines the combined impacts of ultrasonic radiation and hydrogen donors on the viscosity of heavy crude oil. The impact of exposure time, power, duty cycle, and temperature on the viscosity of Iraqi heavy crude oil with 20.32 API was studied. Also, the viscosity of the oil samples, which were mixed with a hydrogen donor (decalin) and subjected to ultrasonic treatment under optimal conditions, was examined to evaluate the combined impact of ultrasonic radiation and hydrogen donor on the viscosity of crude oil. The viscosity experienced a decrease of 52.34% at 2 min of irradiation, 360 W ultrasonic power, 0.8 duty cycle, 35 ⁰C, and 8vol% decalin. To validate the outcomes of the experiments, asphaltene content, s