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 increased use of hybrid PET /CT scanners combining detailed anatomical information along withfunctional data has benefits for both diagnostic and therapeutic purposes. This presented study is to makecomparison of cross sections to produce 18F , 82Sr and68Ge via different reactions with particle incident energy up to 60 MeV as a part of systematic studies on particle-induced activations on enriched natNe, natRb, natGa 18O,85Rb, and 69Ga targets, theoretical calculation of production yield, calculation of requiredtarget and suggestion of optimum reaction to produce: Fluorine-18 , Strontium-82 andGermanium-68 touse in Hybrid Machines PET/CT Scanners.

The present work aims to study the efficiency of using aluminum refuse, which is available locally (after dissolving it in sodium hydroxide), with different coagulants like alum [Al2 (SO4)3.18H2O], Ferric chloride FeCl3 and polyaluminum chloride (PACl) to improve the quality of water. The results showed that using this coagulant in the flocculation process gave high results in the removal of turbidity as well as improving the quality of water by precipitating a great deal of ions causing hardness. From the experimental results of the Jar test, the optimum alum dosages are (25, 50 and 70 ppm), ferric chloride dosages are (15, 40 and 60 ppm) and polyaluminum chloride dosages were (10, 35 and 55 ppm) for initial water turbidity (100, 500 an

The growing use of tele

This paper presents a new secret diffusion scheme called Round Key Permutation (RKP) based on the nonlinear, dynamic and pseudorandom permutation for encrypting images by block, since images are considered particular data because of their size and their information, which are two-dimensional nature and characterized by high redundancy and strong correlation. Firstly, the permutation table is calculated according to the master key and sub-keys. Secondly, scrambling pixels for each block to be encrypted will be done according the permutation table. Thereafter the AES encryption algorithm is used in the proposed cryptosystem by replacing the linear permutation of ShiftRows step with the nonlinear and secret pe

Two unsupervised classifiers for optimum multithreshold are presented; fast Otsu and k-means. The unparametric methods produce an efficient procedure to separate the regions (classes) by select optimum levels, either on the gray levels of image histogram (as Otsu classifier), or on the gray levels of image intensities(as k-mean classifier), which are represent threshold values of the classes. In order to compare between the experimental results of these classifiers, the computation time is recorded and the needed iterations for k-means classifier to converge with optimum classes centers. The variation in the recorded computation time for k-means classifier is discussed.

Optimizing system performance in dynamic and heterogeneous environments and the efficient management of computational tasks are crucial. This paper therefore looks at task scheduling and resource allocation algorithms in some depth. The work evaluates five algorithms: Genetic Algorithms (GA), Particle Swarm Optimization (PSO), Ant Colony Optimization (ACO), Firefly Algorithm (FA) and Simulated Annealing (SA) across various workloads achieved by varying the task-to-node ratio. The paper identifies Finish Time and Deadline as two key performance metrics for gauging the efficacy of an algorithm, and a comprehensive investigation of the behaviors of these algorithms across different workloads was carried out. Results from the experiment