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 research aims to know the question asking skills in terms of levels, conditions, classification, and types. The research limited to the literature that dealt with the importance of questioning for students and teachers. The most important term used in the research is the skill (Ryan defined it as "the ability to perform with great efficiency, accuracy, and ease). The results of the research are as follows: 1. the questions asked by the schoolteacher within the assessment of students' learning. 2. Teachers should focus on the lower levels of learning (remembering, understanding and comprehension) and then evaluating students at the higher levels (synthesis and evaluation). 3. Teacher with good knowledge can skillfully use the question

Arabic text categorization for pattern recognitions is challenging. We propose for the first time a novel holistic method based on clustering for classifying Arabic writer. The categorization is accomplished stage-wise. Firstly, these document images are sectioned into lines, words, and characters. Secondly, their structural and statistical features are obtained from sectioned portions. Thirdly, F-Measure is used to evaluate the performance of the extracted features and their combination in different linkage methods for each distance measures and different numbers of groups. Finally, experiments are conducted on the standard KHATT dataset of Arabic handwritten text comprised of varying samples from 1000 writers. The results in the generatio

This study is concerned look at the role of satellite channels in the dissemination of
consumer culture that has become part of our everyday lives , which is a dangerous
phenomenon on society , so the study is aimed at introducing the concept of consumer culture
and the risks to individuals , which conducted a field study on a sample of students from the
University of Baghdad, as they represent an important category of the society they are a class
of young people to get to know the impact of satellite television on them through their various
programs and serials, films and ads may develop consumer culture they have , including in
respect of ideas and information , where the questionnaire was developed to ensure diffe

A new computer-generated optical element called a monochrome image hologram (MIH) is described. A real nonnegative function to represent the transmittance of a synthesized hologram is used. This technique uses the positions of the samples in the synthesized hologram to record the phase information of a complex wavefront. Synthesized hologram is displayed on laser printer and is recorded on a film. Finally the reconstruction process is done using computerized .

Medical image security is possible using digital watermarking techniques. Important information is included in a host medical image in order to provide integrity, consistency, and authentication in the healthcare information system. This paper introduces a proposed method for embedding invisible watermarking in the 3D medical image. The cover medical image used is DICOM which consists of a number of slices, each one representing a sense, firstly must separate the ROI (Region of Interest) and NROI (Not Region Of Interest) for each slice, the separation process performed by the particular person who selected by hand the ROI. The embedding process is based on a key generated from Arnold's chaotic map used as the position of a pixel in

     Compression for color image is now necessary for transmission and storage in the data bases since the color gives a pleasing nature and natural for any object, so three composite techniques based color image compression is implemented to achieve image with high compression, no loss in original image, better performance and good image quality. These techniques are composite stationary wavelet technique (S), composite wavelet technique (W) and composite multi-wavelet technique (M). For the high energy sub-band of the 3rd  level of each composite transform in each composite technique, the compression parameters are calculated. The best composite transform among the 27 types is the three levels of multi-wavelet

Compression for color image is now necessary for transmission and storage in the data bases since the color gives a pleasing nature and natural for any object, so three composite techniques based color image compression is implemented to achieve image with high compression, no loss in original image, better performance and good image quality. These techniques are composite stationary wavelet technique (S), composite wavelet technique (W) and composite multi-wavelet technique (M). For the high energy sub-band of the 3 rd level of each composite transform in each composite technique, the compression parameters are calculated. The best composite transform among the 27 types is the three levels of multi-wavelet transform (MMM) in M technique wh