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

In this study, phosphorescence analysis (KPA) is used for determining soil collected from the Tigris River from Al- Karrada and Bab Al-Sharq in Baghdad and samples were taken from rainwater collected from Al-Rashad, Al-Obeidi, Al-Dora and Al-Sadr City in Baghdad. The measurements were carried out by the Iraqi Ministry of Health and Environment, in the Radiation Protection Center. The collection, removal and evaporation of the samples ranged from January to the end of March 2018. The results show the presents of concentration of 238U and 235U in soil samples and the rainwater samples. The conclusion of this work is the concentration of uranium in soil samples is more than recommendations by ICRP value of 1.9 μg /l. While all water sample

Artificial intelligence has quickly invaded the realms of both creative and information-based writing, raising new questions about human originality, authorship and style. Despite its ability to produce writings that are coherent and stylistically varied, there are still concerns over the uniqueness and cultural neutrality of AI programs such as ChatGPT. This review covers significant recent advancements with artificial intelligence applications in both the literary and non-literary fields. It analyzes 35 recent studies contrasting authorship and creativity, or stylistic considerations and impressions, between human and AI texts. These studies range from poetic and fictional writing through essay, news article and academic publicati

Software-defined networks (SDN) have a centralized control architecture that makes them a tempting target for cyber attackers. One of the major threats is distributed denial of service (DDoS) attacks. It aims to exhaust network resources to make its services unavailable to legitimate users. DDoS attack detection based on machine learning algorithms is considered one of the most used techniques in SDN security. In this paper, four machine learning techniques (Random Forest, K-nearest neighbors, Naive Bayes, and Logistic Regression) have been tested to detect DDoS attacks. Also, a mitigation technique has been used to eliminate the attack effect on SDN. RF and KNN were selected because of their high accuracy results. Three types of ne

يعد علم التدريب الرياضي الحديث عملية تربوية علمية مبنية على اسس صحيحة هدفها وصول اللاعبين الى التكامل في الاداء الفني وهذا يتم عن طريق التأثير المنظم والدقيق بواسطة استعمال التمارين البدنية التي تحدث تغيرات خاصة في عمل اعضاء واجهزة جسم الرياضي والتي بدورها تؤدي الى رفع كفاءة الاعضاء والاجهزة لتحقيق الانجازات الرياضية العالية ولقد استعملت الباحثتان اسلوب حديث من اساليب التدريب الرياضي من اجل تطوير تحم

Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w

Concrete filled steel tube (CFST) columns are being popular in civil engineering due to their superior structural characteristics. This paper investigates enhancement in axial behavior of CFST columns by adding steel fibers to plain concrete that infill steel tubes. Four specimens were prepared: two square columns (100*100 mm) and two circular columns (100 mm in diameter). All columns were 60 cm in length. Plain concrete mix and concrete reinforced with steel fibers were used to infill steel tube columns. Ultimate axial load capacity, ductility and failure mode are discussed in this study. The results showed that the ultimate axial load capacity of CFST columns reinforced with steel fibers increased by 28% and 20 % for circular and square c

The Invar effect in 3D transition metal such as Ni and Mn, were prepared on a series composition of binary Ni_1-xMn_x system with x=0.3, 0.5, 0.8 by using powder metallurgy technique. In this work, the characterization of structural and thermal properties have been investigated experimentally by X-ray diffraction, thermal expansion coefficient and vibrating sample magnetometer (VSM) techniques. The results show that anonymously negative thermal expansion coefficient are changeable in the structure. The results were explained due to the instability relation between magnetic spins with lattice distortion on some of ferromagnetic metals.