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

The issue of the research lies in the non-representation of the models developed for the communication process in the interaction and networking processes through social media, as the research sought to build a network model of communication according to the specific data and features of social media platforms in order to reach a special generalization to understand how the process of networking operates in cyberspace.

The researcher followed the analytical survey approach as she described the communication models outwardly in order to be able to build a networked communication model that represents the flow of post-reactive communication. Therefore, it has been named "Nebula - Sadeem" after the concept of post-space and cosmic g

      تطور اهتمام علم النفس في السنوات الأخيرة في الموضوعات التي تؤكد على ايجابية الشخصية الانسانية مثل مركز الضبط والتفاؤل والذكاء الانفعالي ومعنى الحياة Meaning of life  ، وتمثل مثل هذه الموضوعات نواة تيار او فرع في علم النفس يدعى بعلم النفس الايجابي او (البنَاء ) Positive Psychology  ، ويؤكد علم النفس الايجابي على ان تكون الحياة الداخلية للانسان اكثر عمقاً وثراءا

    This study examines the role played by the Iraqi media in promoting the values ​​of citizenship and the dimensions of the various sectors of Iraqi society, an important segment namely university youth section.
 The study intended to identify “the role of the Iraqi media organizations in promoting The sense of citizenship among young Iraqi university”, through: -
1. Identifying the most important Iraqi media, which works to promote the dimensions of citizenship and values.
2. To identify the extent of the contribution of the Iraqi media in promoting citizenship in dimensions (patriotic belonging, legal, political, economic, social, cultural).
The study provided a set of hypotheses, namely:-

University campuses in Iraq are substantial energy consumers, with consumption increasing significantly during periods of high temperatures, underscoring the necessity to enhance their energy performance. Energy simulation tools offer valuable insights into evaluating and improving the energy efficiency of buildings. This study focuses on simulating passive architectural design for three selected buildings at Al-Khwarizmi College of Engineering (AKCOE) to examine the effectiveness of their cooling systems. DesignBuilder software was employed, and climatic data for a year in Baghdad was collected to assess the influence of passive architectural strategies on the thermal performance of the targeted buildings. The simulations revealed that the

This research focuses on the difficulties that face Oud's students' in the performance of Sharif Muheyddin Haider musical works. In addition, this research suggests solutions to overcome these difficulties for make it easier to play Haider's musical works. This research also addressed important topics of great relevance the title, problem and the research's aims. Moreover, Procedures of this research adopted the descriptive approach (content analysis) to attain the research's aims. Furthermore, results and discussions where covered, and conclusions of the appropriate academic solutions were achieved to overcome the performance difficulties of Haider's musical works among Oud's students'. At the end, the research presents a set of recomme

This article examines the usage features of the phraseological units in Russian political discourse and the peculiarities of the phraseological units’ usage by politicians in their speeches.  The main focus is on the expressive and pragmatic functions of using phraseological units in political texts due to their evaluative and expressive nature.  The present article also examines the structural and stylistic changes of the phraseological units in political discourse.  Moreover, the work provides examples from the speeches of the Minister of Foreign Affairs of the Russian Federation S.V.  Lavrov.  As a result, the author comes to the conclusion that phraseological units make it possible to establish a contact be