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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
Sat Mar 07 2020
Journal Name
Systematic Review Pharmacy
Preparation, Diagnosis, Thermodynamic and Biological Studies of New Complexes Derived from Heterocyclic Ligand
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The ligand Schiff base [(E)-3-(2-hydroxy-5-methylbenzylideneamino)- 1- phenyl-1H-pyrazol-5(4H) –one] with some metals ion as Mn(II); Co(II); Ni(II); Cu(II); Cd(II) and Hg(II) complexes have been preparation and characterized on the basic of mass spectrum for L, elemental analyses, FTIR, electronic spectral, magnetic susceptibility, molar conductivity measurement and functions thermodynamic data study (∆H°, ∆S° and ∆G°). Results of conductivity indicated that all complexes were non electrolytes. Spectroscopy and other analytical studies reveal distorted octahedral geometry for all complexes. The antibacterial activity of the ligand and preparers metal complexes was also studied against gram and negative bacteria.

Publication Date
Wed Mar 22 2017
Journal Name
Iran J Sci Technol Trans Sci
Metal Complexes of Heterocyclic Hydrazone Schiff-Bases: Preparation, Spectral Characterisation and Biological Study
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New isatinic hydrazone Schiff-base ligands, namely furan-2-carboxylic acid (2-oxo-1,2-dihydro-indol- 3-ylidene)-hydrazide (L1), thiophene-2-carboxylic acid (2- oxo-1,2-dihydro-indol-3-ylidene)-hydrazide (L2) and 2-(pyridine-2-yl-hydrazono)-1,2-dihydro-indol-3-one) (L3) are reported. The ligands were prepared by the condensation of furan-2-carboxylic acid hydrazide (L1), thiophene- 2-carboxylic acid hydrazide (L2), and 2-hydrazino pyridine (L3) with isatine. Monomeric complexes were prepared from the reaction of the corresponding metal chloride with the ligands. The ligands and their nine new complexes of the general formulae [M(Ln)2]Cl2 [where M = Co(II), Zn(II) and Cd(II); n = L1, L2 and L3] were characterised by spectroscopic methods (FTI

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Publication Date
Sat Oct 01 2022
Journal Name
International Journal Of Nanoscience
Preparation and Physical Properties of Mg-Zn Nano-crystal by Laser-induced Plasma
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To learn how the manner of preparation influences film development, this study examined film expansion under a variety of deposition settings. To learn about the membrane’s properties and to ascertain the optimal pretreatment conditions, which are represented by ambient temperature and pressure, Laser pressure of 2.5[Formula: see text]m bar, the laser energy density of 500[Formula: see text]mJ, distortion ratio ([Formula: see text]) as a function of laser pulse count, all achieved with the double-frequency Nd: YAG laser operating in quality-factor mode at 1064[Formula: see text]nm. MgxZn[Formula: see text] films of thickness [Formula: see text][Formula: see text]nm were deposited on glass substrates at pulse

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Publication Date
Tue Jul 28 2020
Journal Name
Systematic Reviews In Pharmacy
Preparation, Diagnosis, Thermodynamic and Biological Studies of New Complexes Derived from Heterocyclic Ligand
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The ligand Schiff base [(E)-3-(2-hydroxy-5-methylbenzylideneamino)- 1- phenyl-1H-pyrazol-5(4H) –one] with some metals ion as Mn(II); Co(II); Ni(II); Cu(II); Cd(II) and Hg(II) complexes have been preparation and characterized on the basic of mass spectrum for L, elemental analyses, FTIR, electronic spectral, magnetic susceptibility, molar conductivity measurement and functions thermodynamic data study (∆H°, ∆S° and ∆G°). Results of conductivity indicated that all complexes were non electrolytes. Spectroscopy and other analytical studies reveal distorted octahedral geometry for all complexes. The antibacterial activity of the ligand and preparers metal complexes was also studied against gram and negative bacteria.

Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Preparation and Characterization of Silver Nanoparticles and its Medical Application against Pathogenic Bacteria
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The fabrication of Solid and Hollow silver nanoparticles (Ag NPs) has been achieved and their characterization was performed using transmission electron microscopy (TEM), zeta potential, UV–VIS spectroscopy, and X-ray diffraction (XRD). A TEM image revealed a quasispherical form for both Solid and Hollow Ag NPs. The measurement of surface charge revealed that although Hollow Ag NPs have a zeta potential of -43 mV, Solid Ag NPs have a zeta potential of -33 mV. According to UV-VIS spectroscopy measurement Solid and Hollow Ag NPs both showed absorption peaks at wavelengths of 436 nm and 412 nm, respectively. XRD pattern demonstrates that the samples' crystal structure is cubic, similar to that of the bulk materials, with

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Publication Date
Sun Jun 30 2024
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
The impact of flexibility in the design of educational interior spaces (University of Baghdad Studio as a model) (أثر المرونة في تصميم الفضاءات الداخلية التعليمية (مراسم جامعة بغداد أنموذجا
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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Impact of alkaloids extract of Moringa olievera Lam. leaves on the development, fertility and demography of the southern cowpea beetle insect Callosobruchus maculatus (F.) (Coleoptera: Bruchidae)
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The Southern Cowpea Beetle Callosobruchus maculatus (F.) is one of the most widespread insect pests of stored legumes, causing a considerable loss during storage, decreasing the net weight of the crops, and resulting in reduced the quality of the crops. This study has been conducted to determine the lifetime, fertility and life table parameters of C. maculatus by using an alkaloids extract from Moringa oleifera leaves at different concentrations 1000, 2000, and 3000 ppm. The result was shown that the lowest survival rate was 49% at a concentration of 1000, 2000 ppm, as compared with the control which was 77%. The lowest reproductive rate (Ro) was 4.76 female/female/generation at the concentration of 1000 ppm, c

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Title “public , private and edition” By Imam Al-Qanuji, in his book Al-Raudha Al- Nadi
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Abstract

The research discusses the biography of Imam Al-Qanuji,  his syllabus in his book “ Raudha Al- Nadia , and Public, particular, edition  definition. Then it mentions the types of matters and the Imam Al-Qanuji’s opinion in it, and it mentions the early and contemporary scholars’ opinions and simplifies their logical and unwritten proofs. It also discusses and librates the place of dispute, then it swages reliable based on the power of the proof and interest without any contravention which the orthodox law orders.  Furthermore, the research discusses matters like,  whether there is any particular formula for public, or whether the public considers the Quraan as i

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Publication Date
Wed Mar 11 2020
Journal Name
Journal Of Cardiovascular Disease Research
Resistive Index is an Early Indicator for Flow Deterioration in Comparison with Intima Media Thickness for Patients with Hypertension and Diabetes in Relation to Age
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Background: Atherosclerosis is well known related to age and certain cardiovascular diseases. Aging is one reason of arteries function deterioration which can cause loss of compliance and plaque accumulation, this effect increases by the presence of certain diseases such as hypertension and diabetes disease. Aim: To investigate the reduction of blood supply to the brain in patients with diabetes and hypertension with age and the role of resistive index in the diagnosis of reduced blood flow. Method: Patients with both diseases diabetic and hypertension were classified according to their age to identify the progression of the disease and factors influencing the carotid artery blood flow. By using ultrasound and standard Doppler techniq

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
The Relation between Bacterial and Heavy Metal Water Pollution and Blood Micronuclei as Biomarkers in the Tigris River Fish
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The objective of this study is to evaluate the bacterial count and heavy metal concentration of river water on fish micronuclei. Fish and water samples are carried out in 1 May to 1 June 2013 from Tigris River. A total of fifty three fish sample are studied. The bacteriological quality of water showed that the total viable count is ranged from 150×103 to 352×103 cfu/ml and fecal coliform counts was 1250 cell/100ml during the study period. All the metals (Cu, Hg, Pb, and Zn) are within the normal limit, but Cd was slightly elevated in river water samples. The appearance of micronuclei in red blood cells of all fish species is detect , by recording a larger number of it, in ( Abu Alsomere , Hishne , Bannini Kaber al fam & Karkoor

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