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 academics and auditors. The researcher has come to a set of conclusions, the most important of which, despite some of the shortcomings of the fair value, but it is the best available basis of measuring some elements of the financial statements, because the objectors did not provide any functional alternative to them, also the responses of the research sample showed that there is a statistically significance relationship between the application of the fair value and accounting information.
AHA Al-Hilali, AAH Hamid, The Journal of Law Research, 2022
Basic orientation is to look at identifying conceptual perspective to market self-research and descriptive, as has the marketing theme for the same attention in the practical side before endo scopic In recent years, is marketing an integrated and holistic included many areas not limited to the marketing of goods and services, and even included the marketing of religion, politics and individuals for themselves, as the awareness and concepts that seep into the soul of man from its inception until his arrival to the stage of owning a level of skills or expertise, scientific or all of those things degrees mixed with ambition and aspiration for self-realization takes way to search for opportunities or created, often observe individual
... Show MoreMost of the world is seeking attention to the agricultural sector, which occupies a distinguished economic center, including Iraq, it is no wonder that the focus is on this sector, especially in developing countries. Descriptive analysis of the sample tables of wheat and barley crops in Iraq showed that adherence to the principles and rules of total quality, including modern irrigation methods (irrigated) has a significant impact in increasing productivity, reducing costs and improving quality compared to traditional irrigation methods, so it became necessary to take agricultural economic units All procedures and means that will help in the application of the rules of total quality to promote the reality of wheat and barley cultivation in I
... Show MoreThe nucleon momentum distributions (NMD) and elastic electron scattering form factors of the ground state for some 1f-2p-shell nuclei, such as 58Ni, 60Ni, 62Ni, and 64Ni
isotopes have been calculated in the framework of the coherent fluctuation model (CFM) and expressed in terms of the weight function lf(x)l2 . The weight function (fluctuation function) has been related to the nucleon density distribution (NDD) of the nuclei and determined from the theory and experiment. The NDD is derived from a simple method based on the use of the single particle wave functions of the harmonic oscillator potential and the occupation numbers of the states. The feature of the l
Many academics have concentrated on applying machine learning to retrieve information from databases to enable researchers to perform better. A difficult issue in prediction models is the selection of practical strategies that yield satisfactory forecast accuracy. Traditional software testing techniques have been extended to testing machine learning systems; however, they are insufficient for the latter because of the diversity of problems that machine learning systems create. Hence, the proposed methodologies were used to predict flight prices. A variety of artificial intelligence algorithms are used to attain the required, such as Bayesian modeling techniques such as Stochastic Gradient Descent (SGD), Adaptive boosting (ADA), Deci
... Show MoreMany academics have concentrated on applying machine learning to retrieve information from databases to enable researchers to perform better. A difficult issue in prediction models is the selection of practical strategies that yield satisfactory forecast accuracy. Traditional software testing techniques have been extended to testing machine learning systems; however, they are insufficient for the latter because of the diversity of problems that machine learning systems create. Hence, the proposed methodologies were used to predict flight prices. A variety of artificial intelligence algorithms are used to attain the required, such as Bayesian modeling techniques such as Stochastic Gradient Descent (SGD), Adaptive boosting (ADA), Decision Tre
... Show MoreThe research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its pos
... Show MoreThe developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from
... Show MoreIn this work, satellite images for Razaza Lake and the surrounding area
district in Karbala province are classified for years 1990,1999 and
2014 using two software programming (MATLAB 7.12 and ERDAS
imagine 2014). Proposed unsupervised and supervised method of
classification using MATLAB software have been used; these are
mean value and Singular Value Decomposition respectively. While
unsupervised (K-Means) and supervised (Maximum likelihood
Classifier) method are utilized using ERDAS imagine, in order to get
most accurate results and then compare these results of each method
and calculate the changes that taken place in years 1999 and 2014;
comparing with 1990. The results from classification indicated that