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

Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

      The detection of diseases affecting plant is very important as it relates to the issue of food security, which is a very serious threat to human life. The system of diagnosis of diseases involves a series of steps starting with the acquisition of images through the pre-processing, segmentation and then features extraction that is our subject finally the process of classification. Features extraction is a very important process in any diagnostic system where we can compare this stage to the spine in this type of system. It is known that the reason behind this great importance of this stage is that the process of extracting features greatly affects the work and accuracy of classification. Proper selection of

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

In this research, that been focused on the most important economic benefits expected when applying the three standards of sustainability in construction projects (economic, environmental and social). Fuzzy AHP, a multi-decision decision-making technique for evaluating construction projects. Which when used we get the speed and accuracy in the results. Using this technique will reduce uncertainties decisions significantly (fuzzy environment), that found in most projects .The results of the data analysis showed  that the economic standards take the greatest relative importance (60%) among the three sustainability standards. Therefore, the implementation of any standards need a cost so the economic benefit of any proje

The thermal properties of four nematogenic Schiff’s bases, n-butyl-to-n-heptyl of bis (4-n-alkyloxybenzylidine)-2,3,5.6- tetramethyl-1, 4-phenylenediamine, have been studied. The transition temperatures and enthalpies of transition were examined by differential scanning calorimeter (DSC). Several correlations were carried out; those included the relations between transition temperatures, enthalpies and entropies of transition with increasing the
number of carbon atoms in the terminal alkyl chains. In addition, new regular relations were found between the ratio of the enthalpies and of the entropies,  for noematic-isotropic transition and crystal-isotropic transition ( ΔΗ_Ν-i/AH_C-I, ΔS

The determination of aerodynamic coefficients by shell designers is a critical step in the development of any projectile design. Of particular interest is the determination of the aerodynamic coefficients at transonic speeds. It is in this speed regime that the critical aerodynamic behavior occurs and a rapid change in the aerodynamic coefficients is observed. Two-dimensional, transonic, flow field computations over projectiles have been made using Euler equations which were used for solution with no special treatment required. In this work a solution algorithm is based on finite difference MacCormack’s technique for solving mixed subsonic-supersonic flow problem. Details of the asymmetrically located shock waves on the projectiles hav

current research aims to build an intellectual framework for concept of organizational forgetting, which is considered one of the most important topics in contemporary management thought, which is gain the consideration of most scholars and researchers in field of organizational behavior, which is to be a loss of intentional or unintentional knowledge of any organizational level. It turned out that just as organizations should learn and acquire knowledge, they must also forget, especially knowledge obsolete and worn out. And represented the research problem in the absence of Arab research dealing with organizational forgetting, and highlights the supporting infrastructure core, and show a close relationship with organizational le

This research aims to investigate and evaluate a reactive powder concrete (RPC) cast using economical materials. Its mechanical properties were investigated and evaluated by studying the effects of using different cement and silica fume contents and locally steel fibers aspect ratios as reinforcement for this concrete. A compressive strength of about 155.2MPa, indirect tensile strength of 16.0MPa, modulus of elasticity of 48.7GPa, flexural strength of 43.5MPa, impact energy of 3294.4kN.m and abrasion loss 0.59%  have been achieved for reinforced RPC contains  910 kg/m³ cement content, silica fume content 185 kg/m³ of cement weight and fiber volume fraction 2%. The water absorption values w

The modern textual study researched the textuality of the texts and specified for that seven well-known standards, relying in all of that on the main elements of the text (the speaker, the text, and the recipient). This study was to investigate the textuality of philology, and the jurisprudence of the science of the text.