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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 Apr 01 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology
Study the genotoxicity of aqueous and alcoholic extracts of adhatoda vasica on the roots of allium cepa L. By RAPD-PCR technique
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Scopus
Publication Date
Fri Mar 18 2022
Journal Name
International Journal Of Health Sciences
Histological and Immunohistochemical Study of the Protective Effect of Virgin Coconut Oil on Cyclophosphamide-induced Immunotoxicity of the Spleen and Peyer’s Patches
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Publication Date
Tue Sep 08 2020
Journal Name
Al-kindy College Medical Journal
Comparison between the Use of bupivacaine 0.5%alone and bupivacaine 0.5% with nefopam 20mg in sciatic n block ( popliteal approach) and femoral n block in patients undergoing below knee surgery
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Objective : Sciatic nerve block (popliteal approach) and femoral N block is a new technique other than general anesthesia in below knee surgery because it provides adequate muscle relaxation, with good intraoperative and post-operative analgesia. Nefopam is non opioid, non-respiratory depressant and non-sedative was mixed with local anesthetics drug to study the effects. This study was done to compare the onset and duration of sensory and onset time and duration of action of motor block following administration of either bupivacaine alone with administration of bupivacaine and Nefopam in patients undergoing below knee lower limb surgeries under ultrasound guided regional anesthesia.
Methods: 100 patients with American society of anest

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Publication Date
Fri Jan 01 2021
Journal Name
Family Medicine & Primary Care Review
Assessment of depressive symptoms among students at Al-Kindy College of Medicine in Baghdad
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Publication Date
Fri Jun 30 2023
Journal Name
The International Tinnitus Journal
Is Topical Nasal Steroid Useful for Treatment of Otitis Media with Effusion in Children?
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Background: Otitis media with effusion is a common and important pediatric clinical problem; it is the leading cause of hearing impairment in children. Medical treatment remains controversial. Aim: To evaluate the usefulness of using topical nasal steroids in the treatment of otitis media with effusion. Patients and Methods: Between November 2019 and October 2022, a prospective controlled clinical study was carried out in the department of otolaryngology at Al-Jerrahat Teaching Hospital in Medical City, Baghdad, Iraq. This study comprised 40 patients with bilateral otitis media with effusion (23 males, 17 females). Two groups were created for the patients. Patients in group A (20 patients) were treated with mometasone furoate nasal spra

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Publication Date
Sun Mar 21 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Estimation of the reliability system in model of stress- strength according to distribution of inverse Rayleigh
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Publication Date
Sat Jan 01 2022
Journal Name
Iraqi Journal Of Science
Determination of Magnitudes and Orientation of the Paleostress of Bekhme Structure in Shaqlawa area, Northerneastern Iraq
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This study presents determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area northeastern Iraq. Paleostress Analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram and Mohr Circles methods. Depending on Mohr Circles, Bott law and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2 and σ3). Secondly, using the rupture –friction law, taking into account depth of the overburden and the vertical stress (σv) was calculated to determine the magnitude of the paleostresses (σ1=4500 bars, σ2=1

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Impact of Cigarette Smoking on Levels of Sex Hormones and Zinc in Blood of Smokers
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   Smoking has multiple effects on sex hormone , some of which are associated with important clinical implication .The present study was undertaken to  investigate the biochemical changes  of sex hormones associated with long standing cigarette smoking in 40 heavy smokers comparing with non- smoker and to correlate it with BMI for each .The sex hormones levels were determined by RIA  technique . Atomic absorption technique was used to measure the zinc levels.         The serum testosterone and estrogen levels of non – smoker group were 17.775ng\ml and 38.65ng\ml at p< 0.05, respectively .While the serum testosterone and estrogen levels of smoker group were 17.615n

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Publication Date
Tue Jul 12 2022
Journal Name
Proceedings Of Seventh International Congress On Information And Communication Technology
Identification of Key Criteria of Selecting the Delivery System and Type of Contract in Construction Projects
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Publication Date
Sun Nov 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
First Occurrence of the Crustacean Ergasilus ogawai from Gills of Four Species of Fishes in Iraq
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For the first time in Iraq, the crustacean Ergasilus ogawai Kabata,

1992 was recorded from the gills of Silurus triostegus, Mastacembelus mastacembelus, Mystus pelusius and Acanthopagrus latus out of 12 fish species caught from Garmat Ali river north of Basrah city during the period from September 1999 till August 2000. The percentage incidence of infestations of these four fish species were 98.9%, 100%,

49.6% and 71.4% while the intensity of infestations were 417, 81.8,

3.4 and 2, respectively. No significant differences in infestations of

male and female hosts  with this crustacean were detected.

 

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