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

This study deals with strategic maneuvering in advertisement from a pragmatic point of view found in some commercial advertisements in order to investigate and analyze the pragmatic devices that are used in the strategic maneuvering and stages. The study attempts to shed light on the most fuzzy areas in advertisements that is probably how the language of advertisements employed by advertisers to affect consumers positively. The primary goal of strategic maneuvering is to discover how the pragmatic devices have persuasive techniques that are used to gain a competitive advantage and more sales. This study is a contribution to the field of research in the language used in advertising. In this research, the effectiveness of strategic man

The subject of this research involves studying adsorption to remove hexavalent chromium Cr(VI) from aqueous solutions. Adsorption process on bentonite clay as adsorbent was used in the Cr(VI) concentration range (10-100) ppm at different temperatures (298, 303, 308 and 313)K, for different periods of time. The adsorption isotherms were obtained by obeying Langmuir and Freundlich adsorption isotherm with R2 (0.9921-0.9060) and (0.994-0.9998), respectively. The thermodynamic parameters were calculated by using the adsorption process at four different temperatures the values of ?H, ?G and ?S was [(+6.582 ? +6.547) kJ.mol-1, (-284.560 ? -343.070) kJ.mol-1 and (+0.977 ? +1.117) kJ.K-1.mol-1] respectively. This data indicates the spontaneous sorp

The Iranian-Sudanese relations during the era of the transitional government (1985-1986), and the era of the third democratic government, has seen a marked improvement, particularly since the transitional government, which was formed in Sudan following a popular uprising that toppled former President Jaafar Nimeiri followed based on balancing policy in international relations, which is the same policy adopted by the government of Sadiq al-Mahdi that, especially that Mr. Sadiq al-Mahdi had enjoyed close ties with the government in Tehran before he took office, and on the basis of the policy of diplomatic representation between the two countries returned since the time of the transitional government after relations were severed due to the

The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has rea

For in the Holy Qur’an there are vivid examples and speaking models that tell stories of the tyrants who filled the world with tyranny and overwhelmed it with tyranny, and the Holy Qur’an presents these proverbs to people, not so that they may be amused by them, but rather so that they consider and bite with them. For every tyrannical tyrant, he lives within a framework of self-loss, according to him from life he lives and suffices, even without attachment to a principle or an ideal, and in the world of the unconscious with his whims, without any regard for death that is closer to him than his jugular vein, or for an account that does not leave small or great Therefore, the title of my research came to this (Qarun in the Holy Qur’a

Construction projects are characterized as projects with multi phases and activities, complex, unique, and have many different parties and stakeholders. Risks could appear at one or more of the construction project stages and may affect the achievement of project objectives. Therefore, one of the key elements in the planning phase of any project is the risk management process (RMP). This study attempts to understand the terminology of risk in general, risk management, and response to risk in particular. This study is mainly a review of thirty-eight studies that have been published between 1997 and 2020 that demonstrate the importance of the crucial phase of risk response from the risk management process and its impact on

KE Sharquie, AA Noaimi, Pigmentary Disorders, 2014 - Cited by 5