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External Auditor of responsibility for financial failure And the discontinuity of Company
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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 .     

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Some Results on Fixed Points for Monotone Inward Mappings in Geodesic Spaces
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In this article, the partially ordered relation is constructed in geodesic spaces by betweeness property, A monotone sequence is generated in the domain of monotone inward mapping,  a monotone inward contraction mapping is a  monotone Caristi inward mapping is proved, the general fixed points for such mapping is discussed and A mutlivalued version of these results is also introduced.

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Publication Date
Thu Sep 25 2025
Journal Name
Technical University Of Munich
Conditions for Applying Public Private Partnership PPP in Iraq Infrastructure Projects Successfully
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Public private partnership PPP is a method to procure public projects in order to achieve additional value for money in terms of efficiency and quality of services. This thesis studies the concepts of PPP, advantages and disadvantages of PPP. In addition, current Iraq infrastructure projects situations and needs, as well as, some aspects relating to the Iraq’s construction market, legal and contract systems were discussed. A financial model was carried out and applied to a real-life case study project. Finally, a survey targeted researchers; public and private- sectors were applied.

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Publication Date
Tue Sep 29 2020
Journal Name
Journal Of Settlements And Spatial Planning
Regional Development Prospects for Sustainable Urbanization. Case Study – Qalaat Salih in Iraq
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The importance of regional development resides in the provision of aid and other assistance to regions that are less economically developed. The purpose of this research is to identify the development possibilities and resources at the regional level, which can be tapped for the development of secondary cities. This research aims to shed light on the importance of urban planning in creating regional balance and relieving population and service pressure on major cities. The research answers the question relative to how urban planners can work towards the idea of creating development corridors including the cities located within them, whilst focusing more on the regional dimension and the topic of sustainable urbanization. This research assum

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Publication Date
Sun Mar 01 2015
Journal Name
International Journal Of Engineering And Innovative Technology
White Light Generation by Electroluminescence for ZnO Nanoparticle –Organic Hybrid Junction Device
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ZnO organic hybrid junction (electroluminescence EL device) was fabricated using phase segregation method. ZnO-nanoparticle (NPs) was prepared as a colloidal by self–assembly method of Zinc acetate solution with KOH solution. Nanoparticle is employed to form organic-inorganic hybrid film and generate white light emission, while N,N’–diphenyl-N,N’ –bis(3-methylphenyl)-1,1’-biphenyl 4,4’-diamine (TPD) and polymethyl methacrylate (PMMA) are adopted as the organic matrices. ZnO NPs was used to fabricate TPD: PMMA: ZnO NPs hybrid junction device. The photoluminescence (PL) and electroluminescence (EL) spectra of the TPD: PMMA: ZnO NPs hybrid device provided a broad emission band covering entirely the visible spectrum (∼350-∼700

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Publication Date
Sun Jul 01 2018
Journal Name
Ieee Transactions On Intelligent Transportation Systems
Real-Time Intersection-Based Segment Aware Routing Algorithm for Urban Vehicular Networks
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High vehicular mobility causes frequent changes in the density of vehicles, discontinuity in inter-vehicle communication, and constraints for routing protocols in vehicular ad hoc networks (VANETs). The routing must avoid forwarding packets through segments with low network density and high scale of network disconnections that may result in packet loss, delays, and increased communication overhead in route recovery. Therefore, both traffic and segment status must be considered. This paper presents real-time intersection-based segment aware routing (RTISAR), an intersection-based segment aware algorithm for geographic routing in VANETs. This routing algorithm provides an optimal route for forwarding the data packets toward their destination

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Publication Date
Tue Feb 01 2005
Journal Name
Saudi Medical Journal
New intralesional therapy for basal cell carcinoma by 2% zinc sulphate solution
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KE Sharquie, AA Al-Nuaimy, FA Al-Shimary, Saudi medical journal, 2005 - Cited by 20

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Publication Date
Sun Jun 21 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Co-Amorphous System: A promising Strategy for Delivering Poorly Water - Soluble Drugs
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Amorphization of drug has been considered as an attractive approach in improving drug solubility and bioavailability. Unlike their crystalline counterparts, amorphous materials lack the long-range order of molecular packing and present the highest energy state of a solid material. Co-amorphous systems (CAM) are an innovative formulation technique by where the amorphous drugs are stabilized via powerful intermolecular interactions by means of a low molecular co-former.

This review highlights the different approaches in the preparation of co-amorphous drug delivery system, the proper selection of the co-formers. In addition, the recent advances in characterization, Industrial scale and formulation will be discussed.

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Publication Date
Fri Feb 28 2025
Journal Name
The Iraqi Geological Journal
Assessing Acid Fracturing for Low-Permeability Carbonate Formation to Improve Oil Production
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This study investigates the application of hydraulic acid fracturing to enhance oil production in the Mishrif Formation of the Al-Fakkah oilfield due to declining flow rates and wellhead pressures resulting from asphaltene deposition and inadequate permeability. Implementing acid fracturing, an established technique for low-permeability carbonate reserves, was essential due to the inadequacy of prior solvent cleaning and acidizing efforts. The document outlines the protocols established prior to and following the treatment, emphasizing the importance of careful oversight to guarantee safety and efficacy. In the MiniFrac treatment, 150 barrels of #30 cross-linked gel were injected at 25 barrels per minute, followed by an overflush wi

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
A spherical fuzzy AHP model for contractor assessment during project life cycle
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Abstract<p>Measurement of construction performance is essential to a clear image of the present situation. This monitoring by the management team is necessary to identify locations where performance is exceptionally excellent or poor and to identify the primary reasons so that the lessons gained may be exported to the firm and its progress strengthened. This research attempts to construct an integrated mathematical model utilizing one of the recent methodologies for dealing with the fuzzy representation of experts’ knowledge and judgment considering hesitancy called spherical fuzzy analytic hierarchy process (SFAHP) method to assess the contractor’s performance per the project performance pa</p> ... Show More
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Publication Date
Sat Jun 01 2024
Journal Name
Alexandria Engineering Journal
U-Net for genomic sequencing: A novel approach to DNA sequence classification
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The precise classification of DNA sequences is pivotal in genomics, holding significant implications for personalized medicine. The stakes are particularly high when classifying key genetic markers such as BRAC, related to breast cancer susceptibility; BRAF, associated with various malignancies; and KRAS, a recognized oncogene. Conventional machine learning techniques often necessitate intricate feature engineering and may not capture the full spectrum of sequence dependencies. To ameliorate these limitations, this study employs an adapted UNet architecture, originally designed for biomedical image segmentation, to classify DNA sequences.The attention mechanism was also tested LONG WITH u-Net architecture to precisely classify DNA sequences

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