Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

The research presented the tagged (aesthetic and expressive characteristics in the works of Jean Dubuffet), so the research objective was: to know the aesthetic and expressive characteristics in the works of (Jean Dubuffet), and the research included four chapters. The aim of the research, the limits of the research, and the definition of terms. The second chapter included four topics. The first topic presented the aesthetic essence and style, while the second topic dealt with expressionism: approaches in concept and meaning.
While the third topic was preoccupied with presenting the aesthetic and expressiveness in the drawings of modernity and beyond, while the fourth topic dealt with: Jean Dubuffet and the experience of raw art. Th

Take the teacher's key position in the educational system as a foundation stone and primarily responsible for achieving the goals of Education , and efficient teacher conscious is the teacher who prepared educationally and specialized training well add to the enjoyment of a range of features that enable them to adjust and compatibility with educational developments
Hence the problem of the study questioning the Kindergarten Does teacher professional awareness that enable it to perform its work learned from experienceThe research sought to measure
1-Professional awareness among teacher Kindergarten
2-Professional awareness of Kindergarten parameters depending on the type of kindergarten.
Limited search parameters Riyadh govern

Overall enthalpy and entropy of complex formation were calculated from stability constant measurements at different tempreture also experimental results

  Recent progress in the understanding of psoriasis has shown that the regulation of local and systemic cytokines plays an important role in its pathogenesis. Different studies evaluated the association of serum levels of some proinflammatory cytokines invivo and their correlation with severity of psoriasis. Eighty cases of psoriatic patients had been studied. Patients were divided into mild psoriasis group (30) and severe psoriasis group (50) according to severity, and (30) apparently healthy individuals ware used as acontrol group. Sera samples of all groups were collected from all individuals for the estimation levels of interleukins (IL-6 and IL-8).  All mean values sera levels (IL-6 32.004 pg/ml and 17.579 pg/ml  for

    In our research novel schiff bases of imides moiety have been synthesized . Novel Schiff base derivatives of imides moiety have been synthesized by multistep reaction . First step involves prepare 2-amino -5-mercapto-1,3,4-thiadiazole (I) by the cyclization of thiosemicarbazide with carbon disulphide and anhydrous sodium carbonate in ethanol as a solvent . Then , compound (I) was  reacted with phthalic anhydride in the presence of glacial acetic acid to give 2-(5-mercapto-1,3,4-thiadiazol-2-yl) isoindoline-1,3-dion (II).Compound (II)was heated with ethyl chloracetate in the presence of potassium carbonatproduced ethyl 2(5-(1,3-dioxoisoindoline -2-yl)-1,3,4-thiadiazole-2-yl thio) acetate (III).The reaction of compo

In this paper, a mathematical model consisting of the two harmful
phytoplankton interacting with a herbivorous zooplankton is proposed and studied.
The existence of all possible equilibrium points is carried out. The dynamical
behaviors of the model system around biologically feasible equilibrium points are
studied. Suitable Lyapunov functions are used to construct the basins of attractions
of those points. Conditions for which the proposed model persists are established.
The occurrence of local bifurcation and a Hopf bifurcation are investigated. Finally,
to confirm our obtained analytical results and specify the vital parameters, numerical
simulations are used for a hypothetical set of parameter values.

The achievements of the art that we know today are questioned in motives that differ from what art knew before, including dramatic artistic transformations, which he called modern art.
In view of the enormity of such a topic, its ramifications and its complexity, it was necessary to confine its subject to the origin of the motives of the transformations of its first pioneers, and then to stand on what resulted from that of the data of vision in composition and drawing exclusively, and through exploration in that, we got to know the vitality of change from the art of its time.
And by examining the ruling contemporary philosophical concepts and their new standards and their epistemological role in contemporary life, since they includ

     Segmentation is one of the most computer vision processes importance, it aims to understand the image contents by partitioning it into segments that are more meaningful and easier to analyze. However, this process comes with a set of challenges including image skew, noise, and object clipping. In this paper, a solution is proposed to address the challenges encountered when using Optical Character Recognition to recognize mathematical expressions. The proposed method involves three stages: pre-processing, segmentation, and post-processing. During pre-processing, the mathematical expression image is transformed into a binary image, noise reduction techniques are applied, image component discontinuities are resolved, and skew corre

The study of the concept of the location of control and the level of ambition of important topics and represent a large area in the educational and psychological sciences, which gives importance to this study at the present time, is the complex and difficult conditions experienced by the Kurdish man, all age groups or social segments, and because of the changes It increases the rate of stress and hardship, which in turn raises the rate of psychological and physical disorder to prevent a healthy individual's compatibility, which has a fundamental impact on their personality, leading to a defect in some important organs of the personality.
   The research aimed to identify the location of control among students of the Uni