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
Thu May 18 2023
Journal Name
Journal Of Engineering
Implementation of Digital Image processing in Calculating Normal Approach for Spherical Indenter Considering Elastic/Plastic Contact
...Show More Authors

In this work a study and calculation of the normal approach between two bodies, spherical and rough flat surface, had been conducted by the aid of image processing technique. Four kinds of metals of different work hardening index had been used as a surface specimens and by capturing images of resolution of 0.006565 mm/pixel a good estimate of the normal approach may be obtained the compression tests had been done in strength of material laboratory in mechanical engineering department, a Monsanto tensometer had been used to conduct the indentation tests.
A light section measuring equipment microscope BK 70x50 was used to calculate the surface parameters of the texture profile like standard deviation of asperity peak heights, centre lin

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Efficiency of Plant Active Compounds as Anti-Adhesion Factors for Clinical Candida albicans Isolates in vitro
...Show More Authors

The aim of this study is the determination of the anti-adhesion activity of active compounds extracted from plants in the inhibition of adhesion ability of C. albicans that is used as a virulence factor for infection. Adherence to host surfaces is a primary factor in the colonization of human tissues by fungi, which can also adhere to the surfaces of medical devices and form biofilms. Medicinal plants possess therapeutic properties or beneficial pharmacological effects on the body. A total of one hundred samples were collected from female patients with vaginal infection in two hospitals in Baghdad city for three months. The fungi were isolated and identified by microscopic morphology, morphological features on culture media, and

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Jan 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Diagnostic hysteroscopy versus diagnostic curettage for evaluation of endometrial pathology in patients with abnormal uterine bleeding
...Show More Authors

Background: To compare the diagnostic value of hysteroscopy with conventional curettage and to evaluate the sensitivity of both methods to detect intrauterine endometrial pathology in patients with abnormal uterine bleeding.
patients and Methods: This prospective study carried on 100 patients underwent diagnostic hysteroscopy as well as dilatation and curettage for abnormal uterine bleeding in two teaching
hospitals, Al Yarmouk and Al Kadhmiya Teaching hospital / Baghdad from the period of Jan. 2002 to Dec. 2003, endometrial specimens were sent for separate histological study, the sensitivity of both methods were assessed according to the operative and histological findings.
Results: High sensitivity and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Engineering
Stiffness Characteristics of Pile Models for Cement Improving Sandy Soil by Low-Pressure Injection Laboratory Setup
...Show More Authors

Soil improvement has developed as a realistic solution for enhancing soil properties so that structures can be constructed to meet project engineering requirements due to the limited availability of construction land in urban centers. The jet grouting method for soil improvement is a novel geotechnical alternative for problematic soils for which conventional foundation designs cannot provide acceptable and lasting solutions. The paper's methodology was based on constructing pile models using a low-pressure injection laboratory setup built and made locally to simulate the operation of field equipment. The setup design was based on previous research that systematically conducted unconfined compression testing (U.C.Ts.). Th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 11 2016
Journal Name
Journal Of Materials Science: Materials In Electronics
Electrochemical deposition of CdSe-sensitized TiO2 nanotube arrays with enhanced photoelectrochemical performance for solar cell application
...Show More Authors

View Publication
Scopus (22)
Crossref (12)
Scopus Clarivate Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Modified Organic Method for Preparation of Ibuprofen Microcapsules As a Sustained Release Solid Dosage Form
...Show More Authors

ABSTRACT:
Microencapsulation is used to modify and retard drug release as well as to overcome the unpleasant effect
(gastrointestinal disturbances) which are associated with repeated and overdose of ibuprofen per day.
So that, a newly developed method of microencapsulation was utilized (a modified organic method) through a
modification of aqueous colloidal polymer dispersion method using ethylcellulose and sodium alginate coating materials to
prepare a sustained release ibuprofen microcapsules.
The effect of core : wall ratio on the percent yield and encapsulation efficiency of prepared microcapsules was low, whereas
, the release of drug from prepared microcapsules was affected by core: wall ratio ,proportion of coa

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
New Approach of Generating Ground-Truth for Local Surveillance Dataset Tested with Benchmark Background Subtraction Models
...Show More Authors

     Background subtraction is the dominant approach in the domain of moving object detection. Lots of research has been done to design or improve background subtraction models. However, there are a few well-known and state-of-the-art models that can be applied as a benchmark. Generally, these models are applied to different dataset benchmarks. Most of the time, choosing an appropriate dataset is challenging due to the lack of dataset availability and the tedious process of creating ground-truth frames for the sake of quantitative evaluation. Therefore, in this article, we collected local video scenes of a street and river taken by a stationary camera, focusing on dynamic background challenges. We presented a new technique for creati

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Water Process Engineering
Waterworks sludge-filter sand permeable reactive barrier for removal of toxic lead ions from contaminated groundwater
...Show More Authors

Scopus (204)
Crossref (171)
Scopus Clarivate Crossref
Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
DC Sputtering Deposition of Copper Oxide Thin Films Doped with Carbon for Efficient Solar Selective Absorbers
...Show More Authors

      In this work, carbon-doped copper oxide thin films were deposited by the reactive DC sputtering method for use as selective absorbents. The properties of the DC discharge plasma were studied, using the emission spectrum, in the presence of pure argon and by mixing it with oxygen once and carbon dioxide again to know the effect of adding these gases on the properties of the resulting plasma used in the deposition of films. The structural properties of the deposited thin films prepared with different flow ratio of carbon dioxide gas were studied using x-ray diffraction. To examine the selective absorber coatings, the reflectance within the UV-Vis spectrum was measured to calculate the percentage of energy absorbed by solar radia

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Electrical Resistivity Imaging (ERI) for Identifying Near-surface Bodies at Diyala University site, NE of Iraq
...Show More Authors

      The current research demonstrates the ERI method's effectiveness as a supplementary engineering site investigation approach. Engineering site research is important to indicate the subsoil of proposed production sites. The benefit of the dipole-dipole array for ERI electrical resistivity imaging is that it provides informative records of subsurface geology and condition along with profiles. The dipole-dipole array was performed along with three parallel profiles at the Diyala University site to identify the buried facilities (pipes and cables) in the area. The buried electric cable embedded in a plastic tube was used for simulation to report and verify the field resistivity results. Interpretation of field facts confirmed that

... Show More
View Publication Preview PDF
Scopus Crossref