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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 Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم نظام الرقابة الداخلية في الشركة العامة لصناعة البطاريات
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The research aims to study and analyze the reality of the internal control system in the company surveyed .       To find out how effective and efficient internal control system , problem – centered research that addressed the performance of the internal control system .

          The research Description applied and the interview Alchksahvi analysis and interpretation of results .         The researchers recommended the need for attention to the training courses and the need for segregation of duties and functions in the main and subsidiary records , taking in to account periodic reconciliations between the lists and financ

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Context and its impact on the choice of Quranic singularity An applied study in some verses of repetition
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The research dealt with the study of choice between a range of different words between the repetitive texts in the verses of the Koran and explain the reason behind this choice, and how the context has the greatest impact in this choice, and that each word in the Koran was placed in the most appropriate place, which can not be replaced by equivalent words, whatever The degree of similarity between them in the indication of the other because it remains at the end that each of those vocabulary synonyms are indicative, the first of them especially that makes the possibility of replacing them with the equivalent vocabulary impossible, and the second general significance and this connotation makes them share with their peers In one aspect of

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Kinetic, Isotherm and Thermodynamic Studies on the Ciprofloxacin Adsorption from Aqueous Solution Using Aleppo bentonite
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          Aleppo bentonite was investigated to remove ciprofloxacin hydrochloride from aqueous solution. Batch adsorption experiments were conducted to study the several factors affecting the removal process, including contact time, pH of solution, bentonite dosage, ion strength, and temperature. The optimum contact time, pH of solution and bentonite dosage were determined to be 60 minutes, 6 and 0.15 g/50 ml, respectively. The bentonite efficiency in removing CIP decreased from 89.9% to 53.21% with increasing Ionic strength from 0 to 500mM, and it increased from 89% to 96.9% when the temperature increased from 298 to 318 K. Kinetic studies showed that the pseudo second-order model was the best in describing  the adsorption sys

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Publication Date
Mon Nov 01 2021
Journal Name
Archives Of Razi Institute
Effect of Leishmania major infection on the expression of TGF beta in murine
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Leishmania major is a protozoan parasite that causes cutaneous Leishmaniasis disease in human beings and animals. The disease is prevalent in tropical and semitropical countries and has great health importance. The present study aimed to identify the histological changes in the organs infected with L. major and to provide a sophisticated diagnostic method for infection through detecting TGF-β cytokine by immunohistochemistry technique(IHC) from October 2020 to January 2021. A total of 40 samples of paraffin blocks were used for different organs including skin, spleen, liver, kidney, and heart of male and female BALB/c mice, aged 6-8 weeks, which were previously infected subcutaneously with L. major promastigotes at a dose of 1×107 promast

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Publication Date
Tue Dec 03 2013
Journal Name
Al-kindy College Medical Journal
The Role of Tibialis Posterior Tendon Transfer in Correction of Foot Drop Deformity
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Backgr ound: The transfer of the tibialis posterior tendon to the anterior aspect of the ankle not only replaces the function of the paralyzed muscles, but also removes the deforming force on the medial aspect of the foot. Objecti ves: In this study, we evaluated patients who underwent tibialis posterior tendon transfer for the treatment of foot drop, and comparison through interosseous membrane route versus anterior to lower tibia route of tibialis posterior tendon transfer, with evaluation of the results according to carayon criteria Methods: Nine patients with foot drop secondary to different causes treated with tibialis posterior tendon transfer from January 2011 to January 2012 were followed up for a mean of 12 months in Al Kindy Teach

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Publication Date
Tue Nov 15 2022
Journal Name
Nasaq Journal
Componential Analysis of Hatred Synonymy in the Lexicons of English and Standard Arabic
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ABSTRACT This paper has a three-pronged objective: offering a unitary set of semantic distinctive features to the analysis of nominal “hatred synonyms” in the lexicon of both English and Standard Arabic (SA), applying it procedurally to test its scope of functionality crosslinguistically, and singling out the closest noun synonymous equivalents among the membership of the two sets in this particular lexical semantic field in both languages. The componential analysis and the matching procedures carried have been functional in identifying ten totally matching equivalents (i.e. at 55.6%), and eight partially matching ones (i.e. at %44.4%). This result shows that while total matching equivalences do exist in the translation of certain Eng

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Publication Date
Tue Sep 29 2020
Journal Name
International Journal Of Innovation, Creativity And Change
A Pragma-Linguistic Study of Deontic Modals in the Language of International Contracts.
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Deontic modality expresses what is necessary or possible according to the norms of morality and laws of community. It is a cover term for those cases where modal auxiliaries used to express notions like ''obligation'', ''prohibition'' and, ''permission''. Deontic modals are basically performatives, having the ''so-be-it'' component of directives in that the speaker directs the behavior of the addressee to get things done. The present study identifies the use of deontic models in international contracts to prove that there are major pragmatic strategies employed in writing them. To achieve the aim of the study, a modified model of Danet’s (1980) and Trosborg’s (1995) in accordance to Searle (1969) is used to analyze 16 texts selected fro

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Publication Date
Sun Oct 01 2023
Journal Name
Solid State Communications
Influence of In-dopant on the optoelectronic properties of thermal evaporated CuAlTe2 films
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In the current study, CuAl0.7In0.3Te2 thin films with 400 nm thickness were deposited on glass substrates using thermal evaporation technique. The films were annealed at various annealing temperatures of (473,573,673 and 773) K. Furthermore, the films were characterized by X-ray Diffraction spectroscopy (XRD), field emission scanning electron microscopy (FESEM), atomic force microscopy (AFM), and Ultra violet-visible (UV–vis). XRD patterns confirm that the films exhibit chalcopyrite structure and the predominant diffraction peak is oriented at (112). The grain size and surface roughness of the annealed films have been reported. Optical properties for the synthesized films including, absorbance, transmittance, dielectric constant, and refr

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Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Field tests of grouted ground anchors in the sandy soil of Najaf, Iraq
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Abstract<p>This article presents test results documentation for four grouted ground anchors embedded in sandy soil. Three anchors were trial, while one was a working anchor. One trial anchor is instrumented with eight resistance-type strain gauges glued on the corrugated pipe and embedded within the grouted body. An acceptance test was made for all anchors to determine the working load. Acceptance criteria suggested by the Post-Tensioning Institute were applied, and the working anchor did not pass the creep criterion, so it was taken out of service. The strain measurements indicated that the compression stresses were generated along the free length, while the tension stresses were generated alon</p> ... Show More
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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
The Influence of Production and Destruction of O Isotopes in Red Giant Stars
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Thermonuclear reaction rates are calculated for three oxygen isotopes 14,15,16O in CNO cycles reactions occurring in red giant stars. These reactions are:, , , , and . Reaction rates have been calculated using Matlab codes, and related comparisons were made with NACRE II and Reaclib libraries, and the ratios of production to the destruction of 15,16O isotopes were found. Present reaction rate results were close to most of the selected reactions, and in some cases larger with a factor of 1-3. 15,16O production to destruction ratios indicated a special tendency to saturate at temperatures higher than ~ 2 GK, and these ratios were in general larger than 1 indicating an excess of producing such isotopes in re

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