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 paper describes a microcontroller-based function generator system. By the function generator sine wave, square wave, quasi-square wave, saw-tooth and triangular waveforms are generated over a wide frequency range according to user requirements. By utilizing processing capabilities of the microcontroller the hardware is minimized exceedingly. The output waveform shapes are digitally-controlled to achieve the required wave shape. The single chip microcomputer of waveform generation equipment offers the possibility of improvements in manufacture reliability, maintenance and servicing and increased control flexibility. The system is built and tested. The results of test were satisfactory and appreciated by test engineers at different ce

Background :The cotton factories have difference steps, spinning and weaving are van important parts of the factories. Cotton industry workers are exposed to various hazards in the different departments of textile factories. The major health problems associated with cotton dust are respiratory problems. Cotton workers display an excess of lung function abnormalities when compared to a community control population.
Aim of Study: This study assessed the effect of exposure to cotton dust in spinning and weaving workers on the lung function in Iraq, by measuring Forced Vital Capacity (FVC),Forced Expiratory Volume in the first second(FEV1), FEV1 ∕ FVC Ratio, and Forced Expiratory Flow 50%(FEF50%),with varying degree of reduction in lung

Background: The thyroid gland, a vital endocrine organ, the thyroid gland synthesizes and secretes hormones, such as triiodothyronine (T3), thyroxine (T4), and calcitonin. The pineal gland produces and releases melatonin, which is stimulated in the dark and suppressed in the presence of light. Objectives: This study aimed to assess how melatonin influences adult male rats’ thyroid performance.Methods: Eighteen adults male Wistar albino rats (Rattus norvegicus) (approximately 12-14 weeks old and weighing 220±10 g) were randomly divided into three groups, each containing six rats, and were treated for 30 days as follows: The control group (A) received distilled water (DW). The A1 group received 10 mg/kg body weight (B.W.) of melatonin oral

        fashion designers who have benefited greatly from the mobilization of ancient aesthetic ideas in the heritage of the people and guaranteed in their productions so that there is no change In the aesthetic value created by the designers of the research in the ancient heritage to find new signs that reflect the connection of man to the present as the aesthetic value of all the man created by the designs of fabrics and fashion through the ages      The problem of research was determined in the absence of a precise understanding of the nature of classical thought in fashion and the absence of a clear perception of the sustainability of this thought in contemporary fashion. He

ABSTRACT Planetary Nebulae (PN) distances represent the fundamental parameter for the determination the physical properties of the central star of PN. In this paper the distances scale to Planetary Nebulae in the Galactic bulge were calculated re- lated to previous distances scales. The proposed distance scale was done by recalibrated the previous distance scale technique CKS/D82. This scale limited for nearby PN (D ≤ 3.5 kpc), so the surface fluxes less than other distance scales. With these criteria the results showed that the proposed distance scale is more accurate than other scales related to the observations for adopted sample of PN distances, also the limit of ionized radius (Rio) for all both optically thick and optically thin in

The researcher has studied in his research (International Public Relations methods in building the state's image through Cyberspace)
, analytical study of the Facebook and twitter pages for British foreign office , the role was played by the International Public Relations in building the mental image of British , especially after the new media and internet have became influential role in political life . and became an important tools used by political institutions as ministries of foreign affairs in the twenty: one century .
The researcher identified the problem of this study with the following question:
(what is the role of the International Public Relations in building the mental image of state through Cyberspace)
To answer

Single-input Multiple-output Signals Third-order Active-R Filter for different Circuit Merit Factor Q Configuration is proposed. This paper discusses a new configuration to realize third-order low pass, band pass and high pass. The presented circuit uses Single-input Multiple-output signals, OP-AMP and passive components. This filter is useful for high frequency operation, monolithic IC implementation and it is easy to design .This circuit gives three filter functions low-pass, high-pass and band-pass. This filter circuit can be used for different merit factor (Q) with high pass band gain. This gives better stop-band attenuation and sharper cut-off at the edge of the pass-band. Thus the response shows wider pass-band. The Ideal value of thi

Diode lasers are becoming popular in periodontal surgery due to their highly absorption by pigments such as melanin and hemoglobin their weak absorption by water and hydroxyapatite makes them safe to be used around dental hard tissues. Objective: The aim of the present study was to evaluate the efficiency of diode laser in performing gingivectomy in comparison to conventional scalpel technique in patients with chronic inflammatory enlargement. Materials and methods: Thirty patients were selected for this study. All of them required surgical treatment of gingival enlargements and were randomly divided into two groups: Control group (treated by scalpel and include sixteen patients) and study group (treated with diode laser 940nm and includ

Flow-production systems whose pieces are connected in a row may not have maintenance scheduling procedures fixed because problems occur at different times (electricity plants, cement plants, water desalination plants). Contemporary software and artificial intelligence (AI) technologies are used to fulfill the research objectives by developing a predictive maintenance program. The data of the fifth thermal unit of the power station for the electricity of Al Dora/Baghdad are used in this study. Three stages of research were conducted. First, missing data without temporal sequences were processed. The data were filled using time series hour after hour and the times were filled as system working hours, making the volume of the data relativel