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

هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب

Is a high degree of economic freedom an important part in the development of the economies of developing countries in the last decade of the twentieth century and the beginning of the twentieth century and the atheist. This is because a test subject (deltoid analysis of the relationship between the degree of economic freedom and foreign trade of selected developing countries for the period
( 1990 -2005) to determine the degree of economic freedom in foreign trade promotion in Singapore and Turkey. The research recommends a number of  recommendations, the most important is the responsibility of the Ministry of Planning in Iraq that is providing the necessary data for the Fraser Institute, the aim of increasing cooperation

The research is based on the basic idea that companies today are moving towards a new trend towards protecting the environment coupled with the increasing wareness of the pollution damage caused by these companies due to their operations and activities in the environment. The two main reasons that led the researchers to choose this subject is the need to adapt the companies themselves in response to successive developments, The great development was that companies moved from the sole economic responsibility of the business to social responsibility by emphasizing socially responsible profit. The problem of research is the knowledge of the availability of the dimensions of the green processing series in Kirkuk Cement Factory The re

The current research discusses the topic of the formal data within the methodological framework through defining the research problem, limits and objectives and defining the most important terms mentioned in this research. The theoretical framework in the first section addressed (the concept of the Bauhaus school, the philosophy of the Bauhaus school and the logical bases of this school). The second section dealt with (the most important elements and structural bases of the Bauhaus school) which are considered the most important formal data of this school and their implications on the fabrics and costumes design. The research came up with the most important indicators resulting from the theoretical framework.
Chapter three defined the

Background: This study aimed to find whether there is a relation between the mesio-distal crown diameters of the deciduous second molars and the permanent first molars in an Iraqi sample from Baghdad city. Material and methods: The sample consisted of 54 Iraqi children aged 8-9 years at the mixed dentition stage. The measurements included the mesio-distal crown width of the deciduous second molars and the permanent first molars on the study casts using digital sliding vernier. Results: The results revealed absence of the side difference of the widths of teeth measured. High significant gender difference was detected for the permanent first molars and the deciduous second molars except mandibular permanent first molar. On the other hand, hig

The book The Laws of Duwan of Mamati's Son (T, 606 E) His approach to his narratives is a topic of historical and civilized importance. The Fatimid Age of the People of Jehovah has expanded its influence and authority, including ministers, writers, doughnuts and foreshores. One of the Christian families that shined in the late Fatmi era was "Mamati", who lived in "Assiut" from Upper Egypt, then moved to Cairo, and enrolled in the service of the Fatimids, where their sons held important positions in State offices.Ibn Mamati became in charge of the Army Office and then added to it the Finance Office, which became the most important downs in Egypt. Through his work in the Duwan Law Books, this book was a living record of the Dawawans in the Ay

Abstract
The current research aims to identify mental health and its role in promoting self-confidence and positive behavior of female university students. The researcher adopted the descriptive analytical approach in this research. The researcher depended on the availability of sources and references, literature, and previous field studies to analyze and study all aspects related to mental health and its role in promoting self-confidence and positive behavior of university students and then expand its importance and identify the areas of mental health, self-confidence, positive behavior, and university. The second chapter included the concept of mental health, the importance of the study, the most important factors of health and psyc

Video steganography has become a popular option for protecting secret data from hacking attempts and common attacks on the internet. However, when the whole video frame(s) are used to embed secret data, this may lead to visual distortion. This work is an attempt to hide sensitive secret image inside the moving objects in a video based on separating the object from the background of the frame, selecting and arranging them according to object's size for embedding secret image. The XOR technique is used with reverse bits between the secret image bits and the detected moving object bits for embedding. The proposed method provides more security and imperceptibility as the moving objects are used for embedding, so it is difficult to notice the

Stabilization of phenol trapped by agricultural waste: a study of the influence of ambient temperature on the adsorbed phenol