Background: changing in lifestyle like displacing place could cause depression which is a common mental disorder that change general health that affect dental caries incidence and severity. The aims of this study were to assess the relation of depression status on prevalence and severity of dental caries among internally displaced people. Material and Method: The sample include 121 internally displaced people aged from 13-17 years. Method for depression measuring is by using Children Depression Inventory (CDI2) questionnaire. Dental caries is measured by using caries experience (DMFs) and caries severity D1-4. Result: the mean value for decayed and missing surfaces were higher in high depression grade as compering with low and medium dep

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

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