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 current research aims to answer the following questions: what is the substance of democracy? What is the content of a democratic society? What is the role of university professor in the democratic development of the student university in light of the new Iraqi society? In order to achieve the goals of the research, the researcher developed an a questionnaire based on literature, Iraq's draft constitution in 2005, and his experience of the field of teaching human rights and public freedoms and the teaching of democracy. It was applied to a sample of faculty members in Department of Education and Psychology / College of Education / University Baghdad for the year 20014 were obtained their answers were then processed statistically. Henc

The organization of sporting activities at the local and international levels requires a lot of money, which has increased interest in marketing in the sports field, as it is one of the modern topics that represent the basic knowledge needed by the sports marketer and which represents one of the basic concepts to enhance the benefits and returns of sports clubs. The research problem was the weak awareness of the members of the administrative body of Iraqi sports clubs of the role of sports marketing in the dimensions of competitive superiority and not exploiting them in the optimal way that enables clubs to achieve competitive superiority. The research aims to know the role of sports marketing in competitive superi

The importance of the research lies in knowing the effect of the exercises of the reciprocal method in developing some physical abilities in learning the performance of the players for the effectiveness of the long jump in an economical manner in terms of time and effort and knowing their positive impact and the extent of their impact in creating the required learning for students, and the research aims to prepare reciprocal style exercises in developing some abilities The researchers used the experimental method in the pre and post test for the experimental and control groups to suit the nature of the research, and the research community was identified for the long jump players, the Specialized School for Talent Care in the 2022 sports sea

Abstract

This study aims to identify the degree to which the first cycle teachers use different feedback patterns in the E-learning system, to identify the differences in the degree of use according to specialization, teaching experience, and in-service training in the field of classroom assessment as well as the interaction between them. The study sample consisted of (350) female teachers of the first cycle in the governmental schools in Muscat Governorate for the academic year 2020/2021. The study used a questionnaire containing four different feedback patterns: reinforcement, informative, corrective, and interpretive feedback. The psychometric properties of the questionnaire were verified in terms of validity

To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

 The purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).

Abstract:
      This research emerged due to the needs of Iraqi social sector for diagnosing the problems ,finding the appropriate solutions,and exploiting the social opportunities to solve these problems .The research problem focused on raising the following question: "Were Iraqi Managers in the Ministry of Labor and Social Affairs able to use their qualifications as social entrepreneurs in the ministry to improve the quality of life of the disadvantaged groups?", In light of that, the importance and objectives of the study were determined, and this research derives its importance from trying to address social problems by measuring the degree of meeting the subjective and objective needs of the custo

This study presents a mathematical model describing the interaction of gut bacteria in the participation of probiotics and antibiotics, assuming that some good bacteria become harmful through mutations due to antibiotic exposure. The qualitative analysis exposes twelve equilibrium points, such as a good-bacteria equilibrium, a bad-bacteria equilibrium, and a coexisting endemic equilibrium in which both bacteria exist while being exposed to antibiotics. The theory of the Sotomayor theorem is applied to study the local bifurcation around all possible equilibrium points. It’s noticed that the transcritical and saddle-node bifurcation could occur near some of the system’s equilibrium points, while pitchfork bifurcation cannot be accrued at