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The responsibility of the administration in compliance with the going concern assumption during the preparation for their financial statements: Research practically at muster of companies
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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 actions to verify the use of management in order to going concern assumption in the preparation of its financial statements.

To achieve the above objectives, the research has tended theoretically to employ different views for a number of authors and researchers, while the research practically has sought a number of companies in order to clarify the extent of the commitment of the company's administration in going concern assumption in its preparation for the financial statements based on the international& local standards and laws and regulations for the purpose of giving a realistic and accurate results about the financial status.

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Publication Date
Wed Aug 09 2023
Journal Name
Applied Sciences
Effect of Crude Oil on the Geotechnical Properties of Various Soils and the Developed Remediation Methods
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Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

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Publication Date
Fri Feb 26 2021
Journal Name
Iraqi Journal Of Science
Determination the Optimum Conditions of the Activity and Stability of Lipase Extracted from Sunflower Germinated Seeds
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The present study was conducted to determine the optimum conditions required for lipase enzyme activity extracted from germinated sunflower seeds, including temperature, pH, agitation, time of incubation, enzyme concentration, substrate type, and concentrations of mineral salts and EDTA. Optimum pH, temperature and time of incubation required for lipase stability were also determined. The results showede optimum lipase activity (3.251U/ml) wasund at 30 ÌŠC and pH 7 after 20 minutes of incubation when using 1 ml lipase enzyme with 0.02 ml of CaCl2 (10 mM) at 100 rpm of agitation and in the presence of olive oil as the substrate for enzyme reaction. EDTA appeared to have inhibitory effects, while Ca+2 and Mg+2<

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Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Physics
Study the Effect of Dielectric Barrier Discharge (DBD) Plasma on the Decomposition of Volatile Organic Compounds
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Recently, research has focused on non-thermal plasma (NTP) technologies as a way to remove volatile organic compounds from the air stream, due to its distinctive qualities, which include a quick reaction at room temperature. In this work, the properties of the plasma generated by the dielectric barrier discharge (DBD) system and by a glass insulator were studied. Plasma was generated at different voltages (3, 4, 6, 7, 8 kV ) with a fixed distance between the electrodes of 5 mm, and a constant argon gas flow rate of (2.5) I/min. DBD plasma emission spectra were recorded for each voltage. The Boltzmann plot method was used to calculate the electron temperature in the plasma ( ), and the Stark expansion method was used to calculate the elec

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Research In Pharmacy
Cilnidipine Nanoparticles Oral Film: Preparation and Evaluation
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Cilnidipine is a dihydropyridine class of calcium channel blockers, it is classified as a BCS class II drug, characterized by a low oral bioavailability of 13%. Consequently, the utilization of nanoparticle preparation is anticipated to enhance its bioavailability. The objective of the research is to integrate cilnidipine nanoparticles into oral films as a means of enhancing patient adherence. The optimal polymers for producing Cilnidipine films were PVA cold and or HPMC E5 at different concentrations using a casting technique with glycerol as a plasticizer. The Nano suspension-based preparation of Cilnidipine's oral film containing the combination of polymers exhibited a significant enhancement in vitro dissolution, with a percentage excee

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The relationship between the family violence and variables
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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
The parameters effect on the holographic optical elements
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In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The heart between the scientific and legal concept
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summary of the research

The heart is the pine-shaped flesh on the left side of the chest. The moral gentleness in this flesh is called the home of perception, reason and understanding, as well as the place of desires and passions, so it turns between one desire and another between good and evil. As for its parts, it consists of four main parts called chambers, two rooms on the right As for the two chambers below, it is called the ventricle, the heart works regularly and accurately to pump blood and distribute it to all parts of the body and vital organs. And the Holy Quran divided the types of heart into two main types of healthy hearts, which are types (healthy, hidden, living....)

And the second type is sick hea

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Measurement of Uranium Concentrations in Human Blood in Some the Regions of Baghdad Governorate
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The aim of this research is to determine the concentrations of uranium in human blood in some regions of Baghdad governorate and to determine the level of contamination with uranium for these regions during the (2003) war. The results obtained have shown that the maximum uranium concentration in blood samples was found (0.256 ppm) in AL-Zaifranea region and AL-Sader city,while the minimum in AL-Shab region (0.052 ppm) ,the minimum of uranium concentration in the blood samples was found to be (0.008 ppm) (male,39 years old) lived in AL-Shab region, while the maximum of uranium concentration in the blood samples was found to be (0.44 ppm) (female, 55 years old ) lived in  AL-Sader city.

 

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Publication Date
Wed May 16 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Thyroid Disorder in Polycystic Ovarian Syndrome in the Women of Diyala Province
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Background: Polycystic ovarian syndrome (PCOS) is the most endocrine disorder common effect (5-10) % in women at reproductive age. Thyroid dysfunction with PCOS is both representing parts of the endocrine system; this link leads to problems of ovulation and pregnancy.  Aims: to investigate the prevalence of thyroid disorder in PCOS woman, and associate the outcome with obesity. Patient and method: This study was conducted in Al-batol Teaching Hospital in Baquba City /Iraq. The results reviewed included 63 women: 45 PCOS were diagnosed on the basis of Rotterdam criteria, 18 as control, aged 17- 44 year. The samples have been collected at second day of menstrual cycle, to test fT3, fT

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Measurement of the Uranium Concentration in Different Types of Tea Used in Iraqi Kitchen
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Tea is one of the important liquids that people drink. In Iraq, tea is the main beverage after water. The tea plant is known scientifically as Camellia sinensis, when planting and during growth needs to fertilizers, which contents remarkable amounts of Uranium. So it became important to study the concentrations of uranium found in tea. Eight samples of tea had been taking, which represent the most important species used in the Iraqi kitchen, and the Uranium concentrations were measured. The results showed that the average concentration of uranium for all samples were1.005 mg/L, while the average of the annual effective dose was 0.221 mSν/y. The results also indicated that green tea possesses small concentration of Uranium compared with

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