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

Segmentation is the process of partition digital images into different parts depending on texture, color, or intensity, and can be used in different fields in order to segment and isolate the area to be partitioned. In this work images of the Moon obtained through observations in Astronomy and space dep. College of science university of Baghdad by ( Toward space telescopes and widespread used of a CCD camera) . Different segmentation methods were used to segment lunar craters. Different celestial objects cause craters when they crash into the surface of the Moon like asteroids and meteorites. Thousands of craters appears on the Moon's surface with ranges in size from meter to many kilometers, it provide insights into the age and geology

In this study, the quality assurance of the linear accelerator available at the Baghdad Center for Radiation Therapy and Nuclear Medicine was verified using Star Track and Perspex. The study was established from August to December 2018. This study showed that there was an acceptable variation in the dose output of the linear accelerator. This variation was ±2% and it was within the permissible range according to the recommendations of the manufacturer of the accelerator (Elkta).

Photocatalytic degradation of methylene blue was studied using CdS and ZnS as catalyst. The photocatalytic activity of the specimen was studied by exposing to UV-radiation. The result shows that the degradation efficiency of the dye for CdS micro-particles was 92% after 7 hours and for ZnS micro-particles was 88.29% for the same time interval.

Numerical simulations are carried out to assess the quality of the circular and square apodize apertures in observing extrasolar planets. The logarithmic scale of the normalized point spread function of these apertures showed sharp decline in the radial frequency components reaching to 10-36 and 10-34 respectively and demonstrating promising results. This decline is associated with an increase in the full width of the point spread function. A trade off must be done between this full width and the radial frequency components to overcome the problem of imaging extrasolar planets.