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

The Sunnah of the Prophet has a great impact in building human behavior, and the formation of Islamic thought, has worked to spread science in all of Egypt, as it carried to the people of the eternal prophecy of the love of science, it was a source of knowledge and civilization. It is a generous source, a rich source of the Islamic nation, always tender, and renewed benefit, which is not only a source of legislation and language but is a source of guidance for thought and guidance of behavior, and the Hadith The importance is obvious In the integration of Islam, and show aspects of human integration in the personality of Mustafa , and the Muslims are interested in talking - collected and codification -, and made the effort of the cent

It has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between t

The activation and reaction energies of the C-C and C-H bonds cleavage in pyrene molecule are calculated applying the Density Functional Theory and 6-311G Gaussian basis. Different values for the energies result for the different bonds, depending on the location of the bond and the structure of the corresponding transition states. The C-C bond cleavage reactions include H atom migration, in many cases, leading to the formation of CH2 groups and H-C≡C- acetylenic fragments. The activation energy values of the C-C reactions are greater than 190.00 kcal/mol for all bonds, those for the C-H bonds are greater than 160.00 kcal/mol. The reaction energy values for the C-C bonds range between 56.497 to 191.503 kcal/mol. As for the C-H cleavage rea

Microbial fuel cell is a device that uses the microorganism metabolism for the production of electricity under specific operating conditions. Double chamber microbial fuel cell was tested for the use of two cheap electrode materials copper and aluminum for the production of electricity under different operating conditions. The investigated conditions were concentration of microorganism (yeast) (0.5- 2 g/l), solutions temperature (33-45 ^oC) and concentration of glucose as a substrate (1.5- 6 g/l). The results demonstrated that copper electrode exhibit good performance while the performance of aluminum is poor. The electricity is generated with and without the addition of substrate. Addition of glucose substrate

The role of university in awareness of Social and Cultural Human Rights to Students
still at the beginnings . the irritable secure of Iraqi environment is the most challenges that
cease any work that may raise the human rights in university . in spite of obstacles the same
society of university like conferences and meetings that related to this subject . as well as the
luck of professional teachers.
This study raises a group of important questions, perhaps the most :
The contribution of university in educates their students of the social and cultural human
rights? What are the most challenges that facing these students? Does the university
responsible of this luck of understanding these human rights?
This Study