Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

Regulation of contracts for the representation of professional players has great theoretical and practical importance; The FIFA has issued a new regulation to deal with football intermediaries instead of the previously exist provision of the former players' agents. The FIFA also committed the national associations to use these new regulations through issuing new national provisions. Regarding the international and national regulations, we address the meaning of the football intermediaries, the characteristics of the contracts concluded by such intermediaries and its legal provisions, the rights of the football intermediaries, and the obligations incumbent on them.

Objectives: To highlight the knowledge of Al-Kindy medical students regarding varicella infection and to assess their knowledge and attitude toward its prevention. Methodology: This descriptive cross-sectional study enrolled academic year 2020/2021 students at Al-Kindy College of Medicine from first to final year. We used an online questionnaire by Google forms to collect data, which were analyzed with SPSS 26. Results: A total of 208 students participated with 126 in the preclinical and 82 in the clinical grades. Generally, most clinical students were more aware about epidemiology, clinical manifestations, and complications of varicella infection than the preclinical students. Conclusion: Educational stage is a significant variab

The aim of this study is to evaluate the association between IBD and oral symptom and mucosal lesions in patients with Crohn’s disease and ulcerative colitis

Methods: This is a cross-sectional study that has been done in (Kurdistan center for Gastroenterology and hepatology) of Teaching Hospital in Sulaymaniyah-Iraq, which included 101 patients previously diagnosed with Inflammatory Bowel Disease who were interviewed regarding manifestations of inflammatory bowel disease especially oral manifestations. Required data were collected through a specially designed questionnaire,

Results: The patients’ mean age was 45.74±12.58 years. Patients with ulcerative colitis and Crohn’s disease w

This study aimed to evaluate good manufacturing practices in food safety of ten different restaurants in the Al-Karkh area of Baghdad, Iraq. Forty samples collected from were collected from knives, food cutting boards, tables, hands and nails workers in restaurants. In addition. 70 food handlers were selected. Through structured interviews, information on the checklist for Good Manufacturing Practices in Food Safety, Food handlers’ general checklist for good hygiene, and Personal Hygiene Checklist were collected. The overall viable bacterial count before Good Hygiene Practices was significantly higher (P<0.05) than the total bacterial counts after Good Hygiene Practices. The highest viable bacterial counts before Good Hygiene P

An extensive survey of citrus leaf miner (CLM) , Phyllocnistis citrella Stainton parasites
and predators was conducted during 1998 and 1999 in citrus orchards and nursuries in
Baghdad, Diyala and Wasit .Five eulophid parasites were recorded for the first time on citrus
leaf miner larvae , prepupae and pupae viz. Cirrospilus sp, Pnigalio sp ., Ratzburgiola
incompleta , Tetrasticus sp. and, Neochrysocharis formosa . Parasitism rate was ranged from
15% to 63% Chrysopa carnea , Orius albidipennis , Amblyseius sp . Were observed as
predators on CLM .

The current research deals with studying the petrophysical properties represented by the porosity and its distribution on the level of all units of the top and bottom of the Kirkuk Formation Group. The study area is located in Maysan province in the south-eastern part of Iraq in the Amara field. The Kirkuk Group was deposited in the Tertiary Age. The post-stack method using seismic inversion and creating a relationship between seismic data was accomplished using Hampson-Russel software at well Am-1 and Seismic lines Ama 20 and 30. The research results indicate high porosity values on top of the formation with a decrease in acoustic impedance (Z) and, therefore, a reduction in the density. At the same time, low porosity values were indica

       This study aims to assess the formation evaluation of the Jeribe Formation in Hamrin oilfield. The present study involved four selected wells of (Early- Mid Miocene) Jeribe Formation in Hamrin structure-Allas field; HR-2, HR-8, HR-9, and HR-16 located North of Iraq. The work deals with the available data that includes the most required information to improve such studies. Techlog Software V.2015 was used to carry out a reliable calculation of petrophysical properties utilizing conventional logs to determine the reservoir characteristics (lithology, porosity, and saturation). The computed CPI (software resulted) based on log information divided the Jeribe reservoir into two reservoir units (Jr-1 and Jr