The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

Arts acts to reduce and exclude everything that is not necessary in the delivery of meaning, especially representative performance, which is based on the intensification of the physical and vocal actions, and in drawing the dimensions of the character. And because that, the artistic staff, among others in the ministry of education, are considered the cornerstone, in the development of theatrical activities in schools, this research came to find out the extent to which teachers in primary schools, in secondary schools and artistic supervisors rely on shorthand mechanisms in the representative performance.
The current research relied on the descriptive approach, in analyzing his sample, which was deliberately chosen, Among the most imp

 The present study discusses one of the most relevant and required topics in the recent period during globalization, the modern Russian system of terms for the oil and gas industry as a whole acquired a complete form in the second half of the twentieth century. The period of the late XX - early XXI centuries. marked by cardinal transformations in all areas of the political, economic, social and cultural life of Russia. These changes could not but affect industrial production. Transition to a new vector of development of the Russian economy based on the development of commercial trade, on the change and improvement of the development of industrial enterprises in the context of the implementation of national projects and the introduction

In this paper, an eco-epidemiological prey-predator system when the predator is subjected to the weak Allee effect, and harvesting was proposed and studied. The set of ordinary differential equations that simulate the system’s dynamic is constructed. The impact of fear and Allee’s effect on the system's dynamic behavior is one of our main objectives. The properties of the solution of the system were studied. All possible equilibrium points were determined, and their local, as well as global stabilities, were investigated. The possibility of the occurrence of local bifurcation was studied. Numerical simulation was used to further evaluate the global dynamics and understood the effects of varying parameters on the asymptotic behavior of t

The impact of a proposal for the curriculum dictated by some of the barriers to the development of motor skillsA. M. D. Huda Ibrahim RezoukiM. M. Susan Salim DawoodIs the childhood of the most important and most fertile stage of basic education because of their significant impact in building a base on which the stated origin of sound in the early stages older age because the baby at this stage be very vulnerability to environmental factors different surroundings in which to leave their mark on his life in the stages of life other.The Gymnastics of sports long-term training, which begins between the ages very early relative to the rest of other games to reach the stage of the tournament from the age of 13-17 years almost to the women, this a

The features of the actor's performance in the ritual theater are of great importance and chief in theatrical work since the first emergence of the theater, as the features of the performance were embodied in all Iraqi theatrical performances, but they took personal privacy in some ritual performances because of their differences and similarities between the ritual theatrical performance and the ritual show Al-Khalis, who wanted the researcher to know the similarities and differences in the features of the ritual performance and in the theatrical performance, despite the many transformations that occurred in the theater and affected the features of the performance, but it remained an important and attractive link between the recipient, t

A mathematical model has been formulated to predict the influence of high outdoor air temperature on the performance of small scale air - conditioning system using R22 and alternative refrigerants R290, R407C, R410A. All refrigerants were investigated in the cooling mode operation. The mathematical model results have been validated with experimental data extracted from split type air conditioner of 2 TR capacity. This entailed the construction of an experimental test rig which consists of four main parts. They are, the refrigeration system, psychrometric test facility, measuring instrumentation, and auxiliary systems. The conditioned air was maintained at 25 0C dry bulb and 19 0C wet bulb for all tests. The outdoor ambient air temperatur

The research aims to identify the effect of the inquiry wheel model on the achievement of chemistry among second-grade middle school students in public daytime middle and secondary schools. Umm Al-Qura intermediate school for girls was chosen intentionally, where students were assigned as a research sample affiliated with the Third Rusafa Directorate for the academic year (2024-2025). Two classes of the secondgrade classes were randomly selected, one of which was the first group that studied according to the inquiry wheel model, and the other was the second group that studied according to the traditional method. Equivalence was carried out between the two research groups considering chronological age in months, previous achievement in chemi