The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

Summary

 Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, Muhammad, and upon all his family and companions.

      The circle of taboos in the Jewish Sharia is wider than other laws, as the Jews have severe and very complicated rituals in the matter of food, which may not be found among other people of other religions, as the dietary laws that specify foods and drinks forbidden in the Jewish Sharia include very diverse topics.  The Torah specified all these laws with several texts

The research seeks to identify the dimensions of creative thinking and its impact on the re-engineering of hotel service operations by analyzing the correlation and impact between research variables as well as comparing the research sample The importance of the research comes from the need to motivate managers the importance of creative thinking among workers in the researched hotels because it is an essential part in the re-engineering of hotel services. To achieve this a questionnaire was designed containing (33) items that include the independent research variables (creative thinking) and the accredited (re-engineering the hotel service) and distributed to a sample of (50) individuals represented by (Commissioner Director, Dep

The research aims to identify the most important variables affecting shooting from jumping high and compare them for the two foot the weak and strong, where the researchers adopted the descriptive method, and the sample was chosen by the intentional method, which consists of (4) players from the Iraqi Sports Army Club, where these variables were studied and their impact on The accuracy of aiming at the two men, and the researchers concluded that most of the players have more accuracy in aiming at the strong leg than at the weak leg, which leads to the loss of many real opportunities during the match because of the players changing the situation or wasting the available opportunity when the position of correction is an opportunity for the w

   The term discourse is one of the terms that have attracted the attention of learners because it is indicative of the speech that is directly related to the addressee and the addressee through a common message between them. In the story of the study and the importance of research can be a widespread method, and then the choice of this story the story of Joseph (peace be upon him) in particular did not come The research presented in the introduction and the preamble and three topics, dealt with the definition of discourse, and the role of discourse in modern Quranic and linguistic studies, and in the first section dealt with the definition of the style of command language, terminology and command formu

The Sebkha of geomorphological aspects of evaporative where climate leads active role, which forms part of the earth's surface in the form of Iraqi Mesopotamia plain who of the most fertile land, and because of natural factors and human Common turned most of the arable land to the territory of Sebkha. It was to determine the exact geomorphological associated of Sebkha formats by field work such as: Alnbaka, lakes, salt flats, and other forms of Small is: bridges salt, mud cracks, salt ponds, Rectangles and polygons salt, Sahaf salt, salt domes, salt gravel, bumps saline (salt points), Ash salt, salt bows, in detail and accurately documented Terrestrial Photogrammetry field and were compared to the levels and standards varieties have been

The determiner phrase is a syntactic category that appears inside the noun phrase and makes it definite or indefinite or quantifies it. The present study has found wide parametric differences between the English and Arabic determiner phrases in terms of the inflectional features, the syntactic distribution of determiners and the word order of the determiner phrase itself. In English, the determiner phrase generally precedes the head noun or its premodifying adjectival phrase, with very few exceptions where some determiners may appear after the head noun. In Arabic, parts of the determiner phrase precede the head noun and parts of it must appear after the head noun or after its postmodifying adjectival phrase creating a discontinu

The banks mobilize savings and channel them to the economy, whether commercial or Islamic banks and thus both contribute to increasing financial depth, the objective of this paper is to measure the contribution of the Islamic banks in increase financial depth in Iraq, and compared the role played by private commercial banks in contributing to increasing financial depth in Iraq. The paper has been applying the most used indicators of financial depth that used widely in the literatures, especially those applicable with the Iraqi economy.

The paper found via using the Autoregressive Distributed Lag Model (ARDL) that Islamic banks did not contribute to increasing financial depth in Iraq, as well as for the p