Preferred Language
Articles
/
jpgiafs-604
External Auditor of responsibility for financial failure And the discontinuity of Company
...Show More Authors

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 one of the important tools for all parties or stakeholders involved whether inside   or outside the company.

      The study aim is do investigate the hypothesis external auditor is not responsible for assessing the extent of company s financial failure and its continuity researcher relied upon the review and interference method  to achieve the study  is objective , through reliance of many research aspects upon results of many  applied research in this domain and consulting accountancy published literature too.

Researcher also relied upon other aspects of interference approach -literature frame work.

The results of this study indicate the following;-

1- The early predicting of the financial failure is considered   to be one of   the means which can be used to avoid losses accumulation and spread to other sectors of the company. This would help the intervention to solve the failure problem in some companies and find solution to minimize the level of losses.

2- Going concern principle considered to be one familiar accounting principle; while this principle is subject to be under the monitoring and rating of company is External Auditor, thus has to perform some extra test to assure the continuity   of the company.

3- Through the review  of the auditing  standards  in  the united state , the U.K. ,Australia and the International standards relevant to the responsibility of External Auditor  over going concern principle , it has reveled that the External Auditor is not responsible in case he/she issues report without mentioning the continuity , and the company announces its bankruptcy shortly  there after . However , these standards force External Auditor to conduct additional auditing only in  case if there is doubt or uncertainty in regard to the principle of going concern of the company , and through traditional auditing methods .     

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Statistical study for Indian quasi-stable population
...Show More Authors

During more than (50) years past, India has achieved considerable social and economic progress. It is also generally assumed that the future progress will be even more rapid and that India will be an important player in the global market. India has only (2.5) percent of global land whereas it has to provide home for one-sixth of world's population .On examining the past trends of India's population ,it may be observed that during the latter half of the twentieth century ,about (650) million populations were added to the country ,thus living in a country with a high population density and high growth rate , India in need a transition from high fertility high mortality to a low fertility low mortality and towards stable population situatio

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 10 2018
Journal Name
International Journal Of Science And Research (ijsr)
Results for Fuzzy Casual Stringy Differential Dissimilarity
...Show More Authors

Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Covering Theorem for Finite Nonabelian Simple Groups
...Show More Authors

In this paper, we show that for the alternating group An, the class C of n- cycle, CC covers An for n when n = 4k + 1 > 5 and odd. This class splits into two classes of An denoted by C and C/, CC= C/C/ was found.

View Publication Preview PDF
Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Photodynamic Therapy for Leiomyosarcoma: In vitro study
...Show More Authors

Leiomyosarcoma (smooth muscle tumor) is a rare type of a malignant neoplasm of smooth
muscle. It is a resistant cancer, generally not very responsive to chemotherapy, radiationand surgery.The
aim of this study was to evaluate photodynamic therapy (PDT) as a possible basis for treatment using
(650 nm)diode laser with methyleneblue (MB) as a photosensitizer on leiomyosarcoma (LMS)cell line
(L20B) in vitro. The cytotoxic effects of 650nm diode laser 0.052 W/cm2 (power density) at different
exposure time (10, 20, and 30 min) with methylene blue at different concentrations (0.01% ,0.1 % ,1%)
was investigated on LMS cell line (L20 B). The cytotoxic effect of laser was increased with increasing
irradiation time for a certai

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 01 2015
Journal Name
International Journal Of Computer Science And Mobile Computing
Electronic Commerce Obstacles for Educated Iraqi Women
...Show More Authors

Electronic Commerce (EC) is an important field due to the many advantages it involves. This study aims to discuss the constraints surrounding educated Iraqi women which results overall lack of entering the EC and to give us additional insight into why they are avoiding entering this world. Results reveal that lack of awareness, lack of government policy and support, language, security and trust are the most important factors that contributes to EC adoption in addition to many other factors

Preview PDF
Publication Date
Wed May 01 2019
Journal Name
Journal Of Engineering
Reduced Complexity SLM Method for PAPR Reduction
...Show More Authors

In this paper, the computational complexity will be reduced using a revised version of the selected mapping (SLM) algorithm. Where a partial SLM is achieved to reduce the mathematical operations around 50%. Although the peak to average power ratio (PAPR) reduction gain has been slightly degraded, the dramatic reduction in the computational complexity is an outshining achievement. Matlab simulation is used to evaluate the results, where the PAPR result shows the capability of the proposed method.  

 

View Publication Preview PDF
Crossref
Publication Date
Tue Jun 07 2016
Journal Name
International Journal Of Scientific & Engineering Research
Fast Response Photoconductive for Fe3O4:Ce Nanoparticles
...Show More Authors

Fe3O4:Ce thin films were deposited on glass and Si substrates by Pulse Laser Deposition Technique (PLD). Polycrystalline nature of the cubic structure with the preferred orientation of (311) are proved by X-ray diffraction. The nano size of the prepared films are revealed by SEM measurement. Undoped Iron oxide and doped with different concentration of Ce films have direct allowed transition band gap with 2.15±0.1 eV which is confirmed by PL Photoluminescence measurements. The PL spectra consist of the emission band located at two sets of peaks, set (A) at 579±2 nm , and set (B) at 650 nm, respectively when it is excited at an excitation wavelength of 280 nm at room temperature. I-V characteristics have been studied in the dark and under v

... Show More
Publication Date
Tue Dec 26 2017
Journal Name
Al-khwarizmi Engineering Journal
Fuzzy Wavenet (FWN) classifier for medical images
...Show More Authors

 

    The combination of wavelet theory and neural networks has lead to the development of wavelet networks. Wavelet networks are feed-forward neural networks using wavelets as activation function. Wavelets networks have been used in classification and identification problems with some success.

  In this work we proposed a fuzzy wavenet network (FWN), which learns by common back-propagation algorithm to classify medical images. The library of medical image has been analyzed, first. Second, Two experimental tables’ rules provide an excellent opportunity to test the ability of fuzzy wavenet network due to the high level of information variability often experienced with this type of images.

&n

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 03 2022
Journal Name
Tikrit Journal Of Pure Science
A Pixel Based Method for Image Compression
...Show More Authors

The basic solution to overcome difficult issues related to huge size of digital images is to recruited image compression techniques to reduce images size for efficient storage and fast transmission. In this paper, a new scheme of pixel base technique is proposed for grayscale image compression that implicitly utilize hybrid techniques of spatial modelling base technique of minimum residual along with transformed technique of Discrete Wavelet Transform (DWT) that also impels mixed between lossless and lossy techniques to ensure highly performance in terms of compression ratio and quality. The proposed technique has been applied on a set of standard test images and the results obtained are significantly encourage compared with Joint P

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Tue Dec 20 2022
Journal Name
2022 International Conference On Computer And Applications (icca)
IoT E-health System for Cardiac Telemonitoring
...Show More Authors

View Publication
Scopus Crossref