Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

 In this paper, we proved the existence and uniqueness of the solution of nonlinear Volterra fuzzy integral equations of the second kind.
 

Air pollution is a major environmental problem, due to the increasing number of vehicles in Baghdad city streets and their direct impact on the process of air pollution resulting from an exhaust and non-exhaust pollutants (brake, clutch, tire wear, road surface wear and corrosion of vehicle components).

     The aim of this study is to detect the chemical and physical properties of brake pad particles as well as the concentrations of heavy metals found in these pad particles. This study included, a collection of eleven (11) samples of brake pads belong to different types of cars, most of these cars were used commonly in Baghdad city streets. The size of break  pads particles was examined under Scanning El

Risperidone is an atypical antipsychotic drug that is used for treating schizophrenia, bipolar mania, and autism. Risperidone rebalances dopamine and serotonin to improve thinking, mood, and behavior by working on dopamine and serotonin α₂receptor antagonism. Risperidone has poor solubility and high permeability through the intestine, so it belongs to Biopharmaceutical Classification System (BCS) class II exhibits poor oral biopharmaceutical properties.

 The aim of the present work was to improve solubility and dissolution of Risperidone by preparing nanosuspension using different stabilizers and different solvents‎ in a method known as solvent-antisolvent precipitation method.  Twenty-eight formulas were prepared

In the present work a modification was made on three equations to represent the
experiment data which results for Iraqi petroleum and natural asphalt. The equations
have been developed for estimating the chemical composition and physical properties
of asphalt cement at different temperature and aging time. The standard deviations of
all equations were calculated.
The modified correlation related to the aging time and temperature with penetration
index and durability index of aged petroleum and natural asphalts were developed.
The first equation represents the relationship between the durability index with aging
time and temperature.

log_e(DI)=a₁+0.0123(2log_e T

  The Silver¹Indium¹Selenide (AgInSe₂) (AIS) thin¹films of (300¹Â±20) nm thickness  have been¹prepared²from the compound alloys²using thermal evaporation² technique onto the glass²substrate at room temperature, with a deposition rate²(3±0.1) nm²sec^-1.

The²structural, optical and electrical³properties have been studied³at different annealing³temperatures (Ta=450, 550 and 650) K.

The amount³or (concentration) of the elements³(Ag, In, Se) in the  prepared alloy³was verified using  an

      The current study is descriptive; it focuses on studying the contemporary geopolitical problem, and sectarian differences in Caucasus. Nagorno-Karabakh is considered an important disputed region nowadays. Many parties and states participated in this dispute, especially after the conflict had developed into an open war between Armenia and Azerbaijan. Thus, the study aims to examine the causes of the conflict in this region, analyze the international positions on this conflict, and find if Armenia was able to occupy this region. The methodology adopted by the researchers is the functional approach, and the theory of power analysis that Cohen created for analyzing all strengths that drove each of the parties t

Groundwater quality investigation has been carried out in the western part of Iraq (west longitude '40°40). The physicochemical analyses of 64 groundwater samples collected from seven aquifers were used in the determination of groundwater characterization and assessment. The concept of spatial hydrochemical bi-model was prepared for quantitative and qualitative interpretation. Hydrogeochemical data referred that the groundwater is of meteoric origin and has processes responsible for observed brackishness. The geochemical facies of the groundwater reveal that none of the anions and cations pairs exceed 50% and there are practically mixtures of multi-water types (such as Ca–Mg–Cl–HCO₃ and Na+K–SO4–Cl water type) as do

We notice that the issue of development is one of the most important issues in ourepoch especially in our country which classify within back ward countries.

When we talk here about the development we don’t mean only the development of capitals or the development of products.but the most important thing is the development of mind .if we notice the experience of  developits economy and it didn’t reach to the wanted aim.because these sides .  The highness of the meutal rate of the nation is the standard of of the nation is the standard of the sentific and cultural advance for this nation .And that is what we have noticed in human societies ingenerall .

We noticed that