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

Nanoparticles are a special group of materials with unique features and extensive applications in diverse fields. The use of nanoparticles of some metals is a viable solution to stop infectious diseases due to the antimicrobial properties of these nanoparticles. The present work demonstrates the effect of silver nanoparticles (AgNPs) on the antibacterial activity of four different antibiotics (amoxicillin, ceftriaxone, chloramphenicol, and penicillin) against eleven Gram-positive and Gram-negative isolates. Disk diffusion method was used to determine the antibacterial activity of various classes of antibiotics in the absence and presence of sub-inhibitory silver nanoparticles of concentration (80 microgram/ml). A synergistic effect was o

In this work, we study several features of the non-zero divisor graphs (ℵZD- graph) for the ring Zn of integer modulo n. For instance, the clique number, radius, girth, domination number, and the local clustering coefficient are determined. Furthermore, we present an algorithm that calculates the clique number and draws the non-zero divisor for the ring Zn.

The multiple linear regression model is an important regression model that has attracted many researchers in different fields including applied mathematics, business, medicine, and social sciences , Linear regression models involving a large number of independent variables are poorly performing due to large variation and lead to inaccurate conclusions , One of the most important problems in the regression analysis is the multicollinearity Problem, which is considered one of the most important problems that has become known to many researchers  , As well as their effects on the multiple linear regression model, In addition to multicollinearity, the problem of outliers in data is one of the difficulties in constructing the reg

Ground state energies and other properties of 2S shell for some atoms as Be(Z=4), B(Z=5), C(Z=6) and N(Z=7) were calculated by using Hartree-Fock wave function. We found the values of potential energies in hartree unit (3.8369, 6.78565, 10.18852 and 14.41089) respectively and the other proprieties like expectation values of the position < r₁^m >  were in agreement with the published results. All the studied atomic properties were normalized. 

Coronavirus disease 2019 (COVID-19) is a flu-like infection caused by a novel virus known as Severe Acute Respiratory Syndrome coronavirus 2 (SARS-CoV-2). After the widespread around the world, it was announced by the World Health Organization (WHO) as a global pandemic. The symptoms of COVID-19 may arise within 2 weeks and the severity ranged from mild with signs of respiratory infection to severe cases of organ failure and even death. Management of COVID-19 patients includes supportive treatment and pharmacological medications expected to be effective with no definitive cure of the disease. The aims of this study are highlighting the management protocol and supportive therapy especially vitamin D and manifesting the clinical symptoms b