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

            High-intensity laser-produced plasma has been extensively investigated in many studies. In this demonstration, a new spectral range was observed in the resulted spectra from the laser-plasma interaction, which opens up new discussions for new light source generation. Moreover, the characterizations of plasma have been improved through the interaction process of laser-plasma. Three types of laser were incorporated in the measurements, continuous-wave CW He-Ne laser, CW diode green laser, pulse Nd: YAG laser. As the plasma system, DC glow discharge plasma under the vacuum chamber was considered in this research. The plasma spectral peaks were evaluated, where they refer to Nitrogen gas. The results indicated that the

The family is the fundamental nucleus of society that provide new members through the birth of her children in addition to being effective community for the passage of rays , culture and traditions and customs that the body receives through the process of socialization , the family is having its first and most basic human needs in general and children in particular , is the feeding of security and peace of mind but it is unfortunate the clairvoyant reality to find a phenomenon contrary to this requirement is important demands of proper socialization for children , but deity phenomenon of violence against people engaged in different ways and in ways that are contrary to human , resulting in serious consequences

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Dengke Naniura is a traditional food from Sumatera Utara, Indonesia, that is produced through fermenting process, and this food is believed to contain high probiotics. The objective of the current research is to determine the potential of LAB as a probiotic that has been obtained from Dengke Naniura. Dengke Naniura was traditionally prepared from Cyprinus carpio. Four LABs have been successfully isolated from Dengke Naniura, such as D7DA3, D7B3, D7DBF and D7DN3. Those four LAB isolates were identified as Lactobacillus sp. This result has been confirmed by the non-spore forming bacterium, non-motile, and Gram-positive. Also, it has been supported by biochemical test, for the example Voges Proskauer, catalase test, Methyl

         The availability of statistical data plays an important role in planning process. The importance of this research which deals with safety of statistical data from errors and outliers values. The Objective of this study is to determine the outlier values in statistical data by using modern exploratory data methods and comparing them with parametric methods. The research has been divided into four chapters ,the main important conclusions reached are:1-The exploratory methods and the parametric methods showed variation between them in determining the outlier values in the data.

2-The study showed that the box plot method was the best method used in determining

     الحمد لله رب العالمين، والصلاة والسلام على سيد المرسلين، محمد وعلى آله وصحبه أجمعين وبعد:

فإن الله تعالى خلقنا أزواجا، وجعل منا الذكر والأنثى يميل بعضهم إلى بعض بالفطرة والطبع ليكونا بمشيئة الله أسرة، ويرزقان بنين وحفدة، وهذه سنة الله تعالى في الخلق لا يزيغ عنها إلا هالك.

ومن نعم الله تعالى على بني البشر أن جعل النكاح المشروع لا السفاح الممنوع أساس العلاقة بين ال

This paper  deals  to how to estimate points non measured spatial data when the number of its terms (sample spatial) a few, that are not preferred for the estimation process, because we also know that whenever if the data is large, the estimation results of the points non measured to be better and thus the variance estimate less, so the idea of this paper is how to take advantage of the data other secondary (auxiliary), which have a strong correlation with the primary data (basic) to be estimated single points of non-measured, as well as measuring the variance estimate, has been the use of technique Co-kriging in this field to build predictions spatial estimation process, and then we applied this idea to real data in th

new six mixed ligand complexes of some transition metal ions Manganese (II), Cobalt(II), Iron (II), Nickel (II) , and non transition metal ion zinc (II) And Cadmium(II) with L-valine (Val H ) as a primary ligand and Saccharin (HSac) as a secondary ligands have been prepared. All the prepared complexes have been characterized by molar conductance, magnetic susceptibility infrared, electronic spectral, Elemental microanalysis (C.H.N) and AA . The complexes with the formulas [M(Val)2(HSac)2] M= Mn (II) , Fe (II) , Co(II) ,Ni(II), Cu (II),Zn(II) and Cd(II) L- Val H= (C5H11NO2) , C7H5NO3S The study shows that these complexes have octahedral geometry; The metal complexes have been screened for their in microbiological activities against bacteria.

Novel bidentate Schiff bases having nitrogen-sulphur donor sequence was synthesized from condensation of racemate camphor, (R)-camphor and (S)-camphor with Methyl hydrazinecarbodithioate (SMDTC). Its metal complexes were also prepared through the reaction of these ligands with silver and bismuth salts. All complexes were characterized by elemental analyses and various physico-chemical techniques. These Schiff bases behaved as uninegatively charged bidentate ligands and coordinated to the metal ions via ?-nitrogen and thiolate sulphur atoms. The NS Schiff bases formed complexes of general formula, [M(NS)2] or [M(NS)2.H2O] where M is BiIII or AgI, the expected geometry is octahedral for Bi(III) complexes while Ag(I) is expected to oxidized t