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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 01 2014
Journal Name
Journal Of Next Generation Information Technology
Face detection and the effect of contrast and brightness
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We propose a system to detect human faces in color images type BMP by using two methods RGB and YCbCr to determine which is the best one to be used, also determine the effect of applying Low pass filter, Contrast and Brightness on the image. In face detection we try to find the forehead from the binary image by scanning of the image that starts in the middle of the image then precedes by finding the continuous white pixel after continuous black pixel and the maximum width of the white pixel by scanning left and right vertically(sampled w) if the new width is half the previous one the scanning stops.

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Proposed methods of image recognition depend on the PCA
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This paper suggest two method of recognition, these methods depend on the extraction of the feature of the principle component analysis when applied on the wavelet domain(multi-wavelet). First method, an idea of increasing the space of recognition, through calculating the eigenstructure of the diagonal sub-image details at five depths of wavelet transform is introduced. The effective eigen range selected here represent the base for image recognition. In second method, an idea of obtaining invariant wavelet space at all projections is presented. A new recursive from that represents invariant space of representing any image resolutions obtained from wavelet transform is adopted. In this way, all the major problems that effect the image and

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Publication Date
Fri Apr 01 2022
Journal Name
Digest Journal Of Nanomaterials And Biostructures
The structural properties of Y1-XLaXBa4Cu7O15+ δ superconductor compound
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The eff ect of partial substitution for lanthanum (La) on the structural properties of the compound Y1-xLaxBa4Cu7O15+δ were studied. The variation of (x) are x=0.1, 0.2 and 0.3, which was synthesized by solid state reaction method. The mixed powder was pressed with pressure (7 ton / cm2) as a disc (1.5 cm) diameter and a thickness of (0.25 to 0.3 cm). The samples were sintering by 120 °C / hour with a changing rate from room temperature to 850 ° C through 72 hours. XRD analysis using to calculate crystal size, strain and degree of crystallinity. It was found all samples have orthorhombic structure and change of structure with increasing lanthanum concentration. It was shown that the change lanthanum concentrations of all our samp

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Publication Date
Fri Jun 01 2007
Journal Name
Al-khwarizmi Engineering Journal
An Investigation into the Behavior of Disc Blake Wear
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A real method of predication brake pad wear ,could lead to substantiol economies of time and money. This paper describes how such a procedure has been used and gives the results to establish is reliability by comparing the predicted wear with that which actually occurs in an existing service. The experimental work was carried out on three different commercial samples ,tested under different operation conditions (speed,load,time...etc)using a test ring especially modified for this purpose. Abrasive wear is mainly studied , since it is the type of wear that takes place in such arrangements. Samples wear tested in presences of sand or mud between the mating surfaces under different operational conditions of speed, load and braking time .Mec

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Technology enzyme Alauriz extracted from the seeds of prosperity
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In this study, measuring effectiveness Alauriz in some seeds powder and found that the seeds of-sophistication sex had the highest effective enzymatic reach 353 units / gProtein and Alkabbatah study enzyme extract under different storage conditions and Altaj showed that the enzyme loses Thbatih and whether Mrkbhetwan adding Alklasrin concentration of 10% for the systematic solution

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Publication Date
Mon Oct 04 2021
Journal Name
Palarch’s Journal Of Archaeology Of Egypt
GEORGE MASON AND THE VIRGINIA BILL OF RIGHTS 1776
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After the persistence of the British policy of oppression and control over the American colonies and the attempts to obliterate the identity of their inhabitants, the colonies worked on moving forward towards achieving independence, and Virginia was the first to initiate the development of the new government frameworks, through George Mason in drafting the Virginia Bill of Rights in 1776, which expressed the philosophy of the era Enlightenment and independent revolutionary thought, which called for equality and natural rights for individuals and the need for a free popular government that works for the common good.

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Publication Date
Mon Aug 21 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
New techniques to estimate the solution of autonomous system
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This research aims to solve the nonlinear model formulated in a system of differential equations with an initial value problem (IVP) represented in COVID-19 mathematical epidemiology model as an application using new approach: Approximate Shrunken are proposed to solve such model under investigation, which combines classic numerical method and numerical simulation techniques in an effective statistical form which is shrunken estimation formula. Two numerical simulation methods are used firstly to solve this model: Mean Monte Carlo Runge-Kutta and Mean Latin Hypercube Runge-Kutta Methods. Then two approximate simulation methods are proposed to solve the current study. The results of the proposed approximate shrunken methods and the numerical

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Computation of The Efficiency ofHarmonic Generation Using Cascading Configuration.
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In the present work theoretical relations are derived for the efficiency evaluation for the generation of the third and the fourth harmonics u$ing crystal cascading configuration. These relations can be applied to a wide class of nonlinear optical materials. Calculations are made for beta barium borate (BBO) crystal with ruby laser /.=694.3 nm . The case study involves producing the third harmonics at X. =231.4 nm of the fundamental beam. The formula of efficiency involves many parameters, which can be changed to enhance the efficiency. The results showed that the behavior of the efficiency is not linear with the crystal length. It is found that the efficiency increases when the input power increases. 'I'he walk-off length is calculated for

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Publication Date
Thu Jun 07 2012
Journal Name
Scientific Research And Essays
Security verification of the return routability protocol by Murphi
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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
The Removal of Zinc from Aqueous Solutions Using Malvaparviflora
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In this study, the adsorption of Zn (NO3)2 is carried out by using surfaces of malvaparviflora. The validity of the adsorption is evaluated by using atomic absorption Spectrophotometry through determination the amount of adsorbed Zn (NO3)2. Various parameters such as PH, adsorbent weight and contact time are studied in terms of their effect on the reaction progress. Furthermore, Lagergren’s equation is used to determine adsorption kinetics. It is observed that high removal of Zn (NO3)2 is obtained at PH=2. High removal of Zn (NO3)2 is at the time equivalent of 60 min and reaches equilibrium,where 0.25gm is the best weight of adsorbant . For kinetics the reaction onto malvaparviflora follows pseudo first order Lagergren’s equation.

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