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

In the present research we the study the deposition of radioactive elements naturally and particularly radioactive radon gas in parts of the body of organisms which are of direct relevance to human life in the city of Baghdad as the samples which were collected from the bones and skin of some kinds of birds and chicken based on the principle that radioactive elements are concentrated always on the bones. We use of this as the exercise detector impact nuclear (CR-39), using the technology Cylindrical diffusion , the results indicated that the largest concentration of radon found in the bone bird Seagull tapered as it was (625 ± 37) Bq.cm-3, and less concentration of radon gas in the chicken bones of Al-kafeel as it was (105 ± 10) Bq.c

This research aim at finding out the impact of using the strategy of shape V on the achievement of the students of the Department of Artistic Education in the subject of "Principles of scientific Research ". This strategy is one of the cognitive strategies used in this topic . To verify the aim of the research ,the two researchers have put the following null hypothesis:-There are no significant differences on the level of 0,05 among the average degrees of the students of the experimental group in their answers on the topics of the pre and post cognitive achievement tests of the subject of "principles of scientific Research " . The two researchers have adopted the experimental approach which consists of one group . the population of the r

Abstract

One of the most suitable materials to be used in latent heat thermal energy storage system (LHTES) are Phase change materials, but a problem of slow melting and solidification processes made many researchers focusing on how to improve their thermal properties. This experimental work concerned with the enhancing of thermal conductivity of phase change material. The enhancing method was by the addition of copper Lessing rings in phase change material (paraffin wax). The effect of diameter for the used rings was studied by using two different diameters (0.5 cm and 1cm). Also, three volumetric percentages of rings addition (3%, 6% and 10%) were tested for each diameter. The discharging process was done with

In this work; Silicon dioxide (SiO2) plasma plume was prepared by laser induced plasma (LIP). The electron number density, plasma frequency and Debye length were calculated by reading the data of I-V curve of Langmuir probe which was used as a diagnostic method of measuring plasma properties. Pulsed Nd:YAG laser was used for measuring the electron number density of SiO2 plasma plume under vacuum environment with varying both vacuum pressure and axial distance from the target surface. Some physical properties of the plasma generated such as electron density, plasma frequency and Debye length have been measured experimentally and the effects of vacuum pressure and Langmuir probe distance from the target were studied on those variables. An

This study includes adescription of Human serum Albumin by amodified using ion- exchange chromatography with manipulated comparison with cold ethanol precipitation method , It has been nticed that this procedure is superior orer the classical method . The Final yield by the new method 69.32% with purity of 83.42% compared with cohn which yield 60.30 % with purity of 80.7 % . The new method prored that it suitable for the pusi Fication of such material because it yield no precipitation material and it increases the Final yield of albumin solutions . • Human serum Albumin . • Albumin purification . • Ion – exchange chromatography . • Human plasma . • Albumin extraction .

Non thermal argon plasma needle at atmospheric pressure was constructed. The experimental set up was based on simple and low cost electric components that generate electrical field sufficiently high at the electrodes to ionize various gases which flow at atmospheric pressure. A high AC power supply was used with 9.6kV peak to peak and 33kHz frequency. The plasma was generated using two electrodes. The voltage and current discharge waveform were measured. The temperature of Ar gas plasma jet at different gas flow rate and distances from the plasma electrode was also recorded. It was found that the temperature increased with increasing frequency to reach the maximum value at 15 kHz, and that the current leading the voltage, which demonstra

A number of glow discharge experiments has been carried out in a relatively large-volume metallic vacuum chamber containing argon at low pressure and immersed in an inhomogeneous magnetic field generated by a solenoidal coil capable of delivering 2100G. Two Paschen curves demonstrating the dependence of the discharge voltage on sparking parameter Pd and magnetic field strength B were deduced. A graphical correlation showing the behaviour of the voltage difference from the two curves on the ratio B/Pd was constructed. Investigations showed a reduction in the nominal impedance of the discharge device of nearly 20% when B reaches a value of 525G. Plasma confinement regions were found around the internal surface of the chamber at the entranc

In this paper, the fundamental harmonic of a Nd:YAG laser (Q-switched 1064nm wavelength, 1 Hz repetition rate and 9 ns pulse duration) has been used for the ablation of cadmium samples in air at atmospheric pressure and the generation of the cadmium plasma. The experimentally observed lines of cadmium plasma emission have been used to calculate the plasma parameters such as (electron temperature (TReR), electron density (nReR), Debye length (λRDR) and plasma frequency (ωRpR)). Line pair ratio of neutral species have been used for the electron temperature and electron density measurements. Plasma parameters were studied as a functions of laser pulse energy.

      This research aims to investigate parameters for magnesium (Mg)  carbon (C), and carbon/magnesium plasma produced by the exploding electrical wire (EEW) technique. In this work, C and Mg nanoparticles were synthesized. The plasma spectra with three different current values (50, 75 and 100A) were recorded using optical emission spectroscopy (OES). The plasma electron temperature (Te), electron density (ne), plasma frequency (fp), Debye length (ℷD), and Debye number (ND) provided by arc discharge plasma were  calculated. Boltzmann plots were  used to calculate the electron temperature (Te); electron density (ne) was calculated by Stark broadening . The results showed that the electron temperature and electron density increa