The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

This review article concentrates the light about aetiology and treatment of the periimplantitis.

A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend

Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

Objectives: To review the failure rates of molar tubes and the effect of molar tube base design, adhesive type, and bonding technique on the failure rates of molar tubes. Data: The revolution of molar bonding greatly impacted fixed orthodontic appliance treatment by reducing chair-side time and improving patient comfort. Even with the many advantages of molar bonding, clinicians sometimes hesitate to use molar tubes due to their failure rates. Sources: Internet sources, such as Pubmed and Google Scholar. Study selection: studies testing the bond failure rate of molar tubes. Conclusions: The failure rate of the molar tubes can be reduced and the bond strength of the molar tubes can be improved by changing the design of the molar tube base

    Saccharin is firstly synthesized in 1879. It is a very well-known as an inexpensive substitute for sugar as it is a non-caloric sweetener. The article shows the properties, use, metabolism and various synthesis and reactions of saccharine. Moreover, the toxicological reports explain that saccharin is mostly responsible for the bladder tumors observed in the male rats, the relationship between the consumption of saccharin and bladder cancer is afforded by epidemiological studies.  The benefit-risk evaluation for saccharin is hardly to indicate. Saccharin is a sugar substitute, frequently used either in food industry, or in pharmaceutical formulations and even in tobacco products. The chemistry of saccharin is inter

Cressa cretica (Shuwwayl) is a halophytic that belongs to Convolvulaceae, naturally grown in the Middle East including Iraq. Traditionally the plant is used as a paste for sore treatment, also it is used for fever, jaundice, and other illness. Regarding nonclinical use it is used as goat, sheep, and camel feed also as an oil source. Flavonoids including quercetin, kamepferol, apigenin, and their glycosides, phenolic acid as chlorogenic acid, and phytosterols mainly ?–sitosterol were the most important phytochemicals that were detected in this halophyte. Crude ethanolic, methanolic extracts and ethyl acetate fraction of the areal parts were used in clinical studies and demonstrated various effe

The research talks about the most important challenges facing Muslim youth of their ideological, social and economic types, and the youth is facing several problems, the most important of which are the intellectual and social invasion to which the Islamic nation has been exposed and ways to address them from a Quranic perspective and find solutions to these problems and these challenges in accordance with Islamic Sharia and the texts of the Holy Quran. From three topics and several demands, during which the researcher tried to find solutions to each challenge through the verses of the Noble Qur’an.

The research talks about the most important challenges facing Muslim youth of their ideological, social and economic types, and the youth is facing several problems, the most important of which are the intellectual and social invasion to which the Islamic nation has been exposed and ways to address them from a Quranic perspective and find solutions to these problems and these challenges in accordance with Islamic Sharia and the texts of the Holy Quran. From three topics and several demands, during which the researcher tried to find solutions to each challenge through the verses of the Noble Qur’an.