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

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

The problem of research is the need to find out the obstacles and difficulties facing women in accessing leadership positions at the University of Baghdad from their point of view. The importance of research comes from the importance of women in the university and their vital role in the development of society. The research objectives summarized the most important obstacles facing women Access to the leadership positions in the university and the relative weight of these obstacles as well as trying to identify differences in their view of these obstacles according to the variables of specialization (scientific, human) and the scientific title (Professor, Assistant Professor, Teacher, Assistant Lecturer). They were (144) university female

Levofloxacin belongs to the fluoroquinolone family; it is a potent broad-spectrum bactericidal agent. The pharmacophore required for significant antibacterial activity is the C-3 carboxylic acid group and the 4-pyridine ring with the C-4 carbonyl group, into which binding to the DNA bases occur. In this work, we tried to show that by masking the carboxyl group through amide formation using certain amines to form levofloxacin carboxamides, an interesting activity is kept. Levofloxacin carboxamides on the C-3 group were prepared, followed by the formation of their copper complexes. The target compounds were characterized by FT-IR, elemental analysis. The antimicrobial activity of the target compounds was evaluated and showed satisfactory resu

The contemporary art culture is considered a resultant of preceding human civilizations from the early days. At the same time, it got closer to the local privacy, because the contemporary Iraqi potter worked hard to create new art, refusing to base his art on the early works, creating art pieces that contains properties to inherited art and their form significance, in order to create a new identity of his own, bringing an empowerment to his deepened civilization, with the goal to create national identity ideas from one hand, and entity and locality from another. Europeans also followed the direction of our civilization, such as (Picasso, Henry Moore, Barbra Hurth, Brankouzi, Hans Arp,..etc). From this point of view comes the importance o

In this work a hybrid composite materials were prepared containing matrix of polymer (polyethylene PE) reinforced by different reinforcing materials (Alumina powder + Carbon black powder CB + Silica powder). The hybrid composite materials prepared are: • H1 = PE + Al2O3 + CB • H2 = PE + CB + SiO2 • H3 = PE + Al2O3 + CB + SiO2 All samples related to electrical tests were prepared by injection molding process. Mechanical tests include compression with different temperatures and different chemical solutions at different immersion times The mechanical experimentations results were in favour of the samples (H3) with an obvious weakness of the samples (H1) and a decrease of these properties with a rise in temperature and the increasing

Picasso ceramics represented illuminated sign in ceramic art and excelled in accord ceramic art dimension aesthetically, and put it in a new prospects, despite the simplicity of the forms turn into a magical images and multiple interpretations.
So the search deliberately to choose purposive (37) samples divided into four groups, as follows: -
A flat shapes / palets or saucers / the vases /modified vases .
benefiting from indicators were spawned from literature ,to analyzing samples within the totals for the identification systems act forming art work`s:-
(1)Picasso's ceramic work product of a deliberate process represented a capacity of technical experience, and formal
(2)The system configuration in the ceramic art works c