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 recent research aims to the following
1- Identify the for Psychicasthein high school students
2-Identify the differences of Psychicasthein of high school students according tothe (male, female).
3- Identify the for Family Violence high school students .
4-Identify the differences of Family Violence of high school students according to the ( male,female)
5-Identify of the relationship between the Psychicasthein and family violence
To achieve the objectives of the present research was to build Psychicasthein scale and the adoption of a measure of domestic violence, and applied these tools, and after extracting the psychometric properties of the two measures of reliability and validity, according to a sample of 200 stu

Background: Non-alcoholic fatty liver disease (NAFLD) is the most common liver disorder globally. The prevalence is 25% worldwide, distributed widely in different populations and regions. The highest rates are reported for the Middle East (32%). Due to modern lifestyles and diet, there has been a persistent increase in the number of NAFLD patients. This increase occurred at the same time  where there were also increases in the number of people considered being obese all over the world. By analyzing fatty liver risk factors, studies found that body mass index, one of the most classical epidemiological indexes assessing obesity, was associated with the risk of fatty liver. Objectives: To assess age, sex, and body mass index (BMI) as

A submoduleA of amodule M is said to be strongly pure , if for each finite subset {ai} in A , (equivalently, for each a ?A) there exists ahomomorphism f : M ?A such that f(ai) = ai, ?i(f(a)=a).A module M is said to be strongly F–regular if each submodule of M is strongly pure .The main purpose of this paper is to develop the properties of strongly F–regular modules and study modules with the property that the intersection of any two strongly pure submodules is strongly pure .

The current research deals with practical studies that explain to the Iraqi consumer multiple instances about the phenomenon of water hammer which occur in the water pipeline operating with pressure. It concern a practical study of the characteristics of this phenomenon and economically harmful to the consumer the same time. Multiple pipe fittings are used aimed to reduce this phenomenon and its work as alternatives to the manufactured arresters that used to avoid water hammer in the sanitary installations, while the consumer did not have any knowledge as to the non-traded for many reasons, including the water pressure decreases in the networks and the use of consumer pumps to draw water directly from the network. Study found a number of

I n  this  paper ,we 'viii  consider  the density  questions  associC;lted with  the single  hidden layer feed forward  model. We proved  that a FFNN   with   one   hidden   layer  can   uniformly   approximate   any continuous  function  in C(k)(where k is a compact set in R11 ) to any required accuracy.

However, if the set of basis function is dense then the ANN's can has al most one hidden layer. But if the set of basis function  non-dense, then we  need more  hidden layers. Also, we have shown  that there exist  localized functions and that there is no t

A new bio-electrochemical system was proposed for simultaneous removal of organic matters and salinity from actual domestic wastewater and synthetically prepared saline water, respectively. The performance of a three-chambered microbial osmotic fuel cell (MOFC) provided with forward osmosis (FO) membrane and cation exchange membrane (CEM) was evaluated with respect to the chemical oxygen demand (COD) removal from wastewater, electricity generation, and desalination of saline water. The MOFC wasinoculated with activated sludge and fueled with actual domestic wastewater. Results revealed that maximum removal efficiency of COD from wastewater, TDS removal efficiency from saline water, power density, and current density were

   Hiding secret information in the image is a challenging and painstaking task in computer security and steganography system. Certainly, the absolute intricacy of attacks to security system makes it more attractive.in this research on steganography system involving information hiding,Huffman codding used to compress the secret code before embedding which provide high capacity and some security. Fibonacci decomposition used to represent the pixels in the cover image, which increase the robustness of the system. One byte used for mapping all the pixels properties. This makes the PSNR of the system higher due to random distribution of embedded bits. Finally, three kinds of evaluation are applied such as PSNR, chi-square attack, a

Carbonized nonwoven nanofibers composite were fabricated using the electrospinning method of a polymeric solution composite followed by heat treatment including stabilization and calcination steps. The spun polymeric solution was a binary polymer mixture/organic solvent. In this study, two types of polymers (Polymethylmethacrylate (PMMA) and Polyethylene glycol (PEG)) were used separately as a copolymer with the base polymer (Polyacrylonitrile (PAN)) to prepare a binary polymer mixture in a mixing ratio of 50:50. The prepared precursor solutions were used to prepare the precursor nanofibers composite (PAN: PMMA) and (PAN: PEG).  The fabricated precursors nonwoven fibers composite were stabilized and carbonized to produce carbon nonw