This research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio

The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

The aim of the present study is to provide the adequate knowledge about the role of time management in facilitate the work requirements for employees of the administrative department at the Ministry of Higher Education and Scientific Research. The research depend on studying four important dimensions which are (time planning, time organization, time direction and time observation). In addition to study other five dimensions which are (new procedures, clear procedures, short procedures, the available information and the simplicity of the methods

used).Questionnaire sheets consist of (38 questions) distributed to (170) employees and (146)  sheets only were considered in the study. SPSS program was used

Soil invertebrates community an important role as part of essential food chain and responsible for the decomposition in the soil, helps soil aeration , nutrients recycling and increase agricultural production by providing the essential elements necessary for photosynthesis and energy flow in ecosystems.The aim of the present study was to investigate the soil invertebrates community in one of the date palms plantation in Aljaderia district South of Baghdad, , and their relationships with some physical and chemical properties of the soil , as Five randomly distributed replicates of soil samples were collected monthly. Invertebrates samples were sorted from the soil with two methods, direct method to isolate large invertebrates and indirec

New hydrazone derivatives of Fenoprofen were synthesized and evaluated for their anti-inflammatory activity by means of egg white induced paw edema method. All the synthesized target compounds were characterized by FT-IR spectroscopy, 1HNMR analysis and by measure of their physical properties. The synthesis of the target compounds(H1-H4) was accomplished by multistep reaction procedures. The synthesized target compounds were show activity in reducing paw edema thickness and their anti-inflammatory effect was comparable to that of the standard (Fenoprofen) except for compound H3 which show anti-inflammatory activity higher than Fenoprofen.

     In this work, new di-acid monomers 4, 4’-di-carboxillic-2”-chloro-4”- nitro triphenylamine (Di-CO2H-1), 4, 4’- di-carboxylic -2”,4”,6”-trichloro-triphenylamine (Di-CO2H-2) were synthesized by reaction of p-cyanobenzofluride with two aromatic amines (2-chloro 4-nitro aniline and 2,4,6-trichloro aniline by aromatic nucleophilc substitution method to produce two di cyano intermediates compounds 4, 4’-Dicyano-2”-chloro-4”- nitro triphenylamine (Di-CN1) and 4, 4’-dicyano-2”,4”,6”-trichloro-triphenylamine (Di-CN2) which form final di-carboxylic monomers after alkaline hydrolysis. Finally, these monomers react with two different arom

                          In this research work, synthesis, antimicrobial and antioxidant bioactivity of a chain of compounds having unsaturated ketones bond and isoxazoline moiety have been described. New chalcone derivatives containing isoxazoline moiety have been synthesized. Generally, Chalcones are unsaturated ketones bearing (-CO-CH=CH-) as reactive ketoethylenic group that give the bright yellow colored compounds due to this chromophore group.  Firstly, chalcones (IIa-d) have been prepared by cyclocondensation (Claisen-Schmidt condensation) of triphenyl aminobenzaldehyde with different substituted acetophenone in ethyl alcohol to produce a series of chalcones compounds with bright yellow colored as a

   This work involves synthesis of novel Schiff bases derivatives contining isoxazoline or pyrazoline units starting with chalcons . 4-Aminoacetophenone was reacted with 3-nitrobenzaldehyde in basic medium giving chalcone [I] by claisen-schemidt reaction. The chalcone [I]  was reacted with hydroxylamine hydrochloride giving isoxazoline [II]  in basic medium. The chalcone [I] could also react with hydrazitne hydrate to give pyrazoline [III]  . The novel Schiff bases with structural formula [IV] and [V] were prepared by the reaction of amino compounds ; isoxazoline [II] and pyrazolines [III] with p-substituted aldehydes or p-subsituted ketones, respectively in dry benzene using drops of glacial acetic acid as a cat

This work involves the synthesis and characterization of  asymmetrical  pyromellitdiimide derivatives [VII]a-f  by four sequences steps reaction . One mole of pyromellitic dianhydride was reacted with one mole of various primary aromatic amines [2aminothiazole , 2-aminobenzothiazole , 5-(4-amino phenyl)-1,3,4-oxadiazole-2-thiol , 4-nitro aniline , 4-chloro aniline , 4-toludine] in excess of dry acetone to produce six compounds (Nsubstituted-pyromellitamic monoacid) [IV]a-f . These new compounds [IV]a-f  were converted to the  corresponding N- substituted- pyromellitmonoimide [V]a-f  when heating then at (8090) 0C in sodium acetate-acetic anhydride system .The compounds [V]d-f were allowed to react with one m