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

Many countries, including the Arab countries, have sought to establish the free zones because of their important economic importance to diversify financial income, especially in rentier countries, in light of the trend towards the capitalist economy in light of what has been produced by economic globalization, in addition to that many Arab countries have turned towards establishing the free zones that many countries of the world have turned to, to support their economy, especially in the field of attracting foreign investments for these regions, and using them in transferring modern technology, and operating the national workers of the countries that have established those areas, and adopting their products in meeting the needs of t

The aim of this research is to identify the strengths and weaknesses of organizational health in the Iraqi Central Handball Federation from the point of view of those who manage the implementation of the annual curriculum, and adopt a descriptive approach in the method of studying the case. This is based on a sample of administrators of the Iraqi Handball Federation curriculum [trainers, governors, members, president, the 138 members of the Central Federation's Administrative Authority, the President, members of the sub-federations of the sports market (2021/2022) selected deliberately by 100% and then divided into statistical analysis sample (30), reconnaissance sample (10), and application sample (98)]. The regulatory health questionnaire

The research aimed to modeling a structural equation for tourist attraction factors in Asir Region. The research population is the people in the region, and a simple random sample of 332 individuals were selected. The factor analysis as a reliable statistical method in this phenomenon was used to modeling and testing the structural model of tourism, and analyzing the data by using SPSS and AMOS statistical computerized programs. The study reached a number of results, the most important of them are: the tourist attraction factors model consists of five factors which explain 69.3% of the total variance. These are: the provision of tourist services, social and historic factors, mountains, weather and natural parks. And the differenc

Contemporary arts have achieved, in accordance with the transition of concepts, a new logic in presentation and expression in general, and specifically in the field of ceramic art. The shift towards the logic of rejection and subversion of prevailing methods, which have been almost a constant foundation for a long period, has directly influenced the direction of visual arts in the contemporary world.
The growth and cultural transformations that the world has witnessed after the two World Wars have produced cognitive shifts based on strategies that diverge from the dominant culture. These approaches vary according to existential needs, as the language of art has become conceptual and a medium for contemporary culture with its rapid an

A total of 335 suspected fecal sample were collected from calf of cattle and buffalo with age in between (3 days to 4 months) from middle area of Iraq between November 2016 to May 2017.

A field study was conducted at the college of Agriculture, Baghdad University-Jadiriyah to investigate the effect of adding potassium fertilizer and organic nutrient (Reef Amirich) on the population density of two sucking pests of cucumber, cotton whitefly, Bemisia tabaci and onion thrips, Thrips tabaci during the spring season/2016. Results indicated that potassium sulphate (50, 100 and 150 kg/ha) and organic nutrient (0.8 and 1.6ml/l) reduced both the population density of B. tabaci and T. tabaci nymphs depending on the fertilizer level of the user, the treatment 150 kg/ha for the potassium fertilizer and 1.6 ml/L for organic nutrient was the highest among others when minimized density of nymphs by 1.62 nymphs of B. tabaci/disk leaf and 0

Mercury, arsenic, cadmium and lead, were measured in sediment samples of river and marine environmental of Basra governorate in southern of Iraq. Sixteen sites of sediment were selected and distributed along Shatt Al-Arab River and the Iraqi marine environment. The samples were distributed among one station on Euphrates River before its confluence with Tigris River and Shatt Al-Arab formation, seven stations along Shatt Al-Arab River and eight stations were selected from the Iraqi marine region. All samples were collected from surface sediment in low tide time. ICP technique was used for the determination of mercury and arsenic for all samples, while cadmium and lead were measured for the same samples by using Atomic Absorption Spectrosc

The researcher attempts to examine Barman model in acquiring the historical concepts among fourth-grade students at literary classrooms. To this end, the researcher held the null hypothesis, there is no significant difference between the experimental groups who was taught based on Barman model and the control group that taught based on the traditional method in acquiring the historical concepts on the post-test. To testify the effectiveness of Barman model, the researcher administered a questionnaire included (60) items on bunch of female-students who were selected from al-khamaeal preparatory school in al-hurriyah district in Baghdad. The author utilized different statistical tools to analyze the collected data.    &

The aim of this research is to recognize the tasks undertaken by   the   headmasters   of   intermediate   schools   concerning   time- administration,   in   accordance   to   the   viewpoints   of   the headmasters   of   intermediate   schools   in   the   Administration   of Education   of   Al-Karkh   the   Third.   The   sample   of   this   research consists   of   (60)   headmasters   and &n