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

In this work, the possibility of utilizing osmosis phenomenon to produce energy as a type of the renewable energy using Thin Film Composite Ultra Low Pressure membrane TFC-ULP was studied. Where by forward osmosis water passes through the membrane toward the concentrated brine solution, this will lead to raise the head of the high brine solution. This developed static head may be used to produce energy. The aim of the present work is to study the static head developed and the flux on the high brine water solution side when using forward and reverse osmosis membranes for an initial concentration range from 35-300 g/l for each type of membrane used at room temperature and pressure conditions, and finally calculating the maximum possible po

The inverse kinematics of redundant manipulators has infinite solutions by using conventional methods, so that, this work presents applicability of intelligent tool (artificial neural network ANN) for finding one desired solution from these solutions. The inverse analysis and trajectory planning of a three link redundant planar robot have been studied in this work using a proposed dual neural networks model (DNNM), which shows a predictable time decreasing in the training session. The effect of the number of the training sets on the DNNM output and the number of NN layers have been studied. Several trajectories have been implemented using point to point trajectory planning algorithm with DNNM and the result shows good accuracy of the end

Caryl Churchill's Top Girls (1982) reveals how women have achieved a point of strength and independence in their battle to face men's oppression throughout history. Churchill has replicated recent transitions in the 1980s and 1990s in works that depict these movements' central concerns and contradictions as they change. Similarly, her theater is a result of many problems and shifts in hegemonic modes of production during this time. This paper traces the achievements of the major character of Top Girls, Marlene, in her way of life and her handling of the struggles of other women around her. Because of this strength, Marlene is compared to the British Prime Minister, Thatcher. Therefore, this paper will shed light on the term of T

In the light of the globalization Which surrounds the business environment and whose impact has been reflected on industrial economic units  the whole world has become a single market that affects its variables on all units and is affected by the economic contribution of each economic unit as much as its share. The problem of this research is that the use of Pareto analysis enables industrial economic units to diagnose the risks surrounding them , so the main objective of the research was to classify risks into both internal and external types and identify any risks that require more attention.

The research was based on the hypothesis that Pareto analysis used, risks can be identified and addressed before they occur.

In this paper, we characterize normal composition operators induced by holomorphic self-map , when and .Moreover, we study other related classes of operators, and then we generalize these results to polynomials of degree n.

This study describes how fuzzy logic control FLC can be applied to sonars of mobile robot. The fuzzy logic approach has effects on the navigation of mobile robots in a partially known environment that are used in different industrial and society applications. The fuzzy logic provides a mechanism for combining sensor data from all sonar sensors which present different information. The FLC approach is achieved by means of Fuzzy Decision Making method type of fuzzy logic controller. The proposed controller is responsible for the obstacle avoidance of the mobile robot while traveling through a map from a home point to a goal point. The FLC is built as a subprogram based on the intelligent architecture (IA). The software program  uses th