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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
Tue Jun 01 2021
Journal Name
Journal Of Petroleum Exploration And Production Technology
Incremental and acceleration production estimation and their effect on optimization of well infill locations in tight gas reservoirs
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Abstract<p>The main role of infill drilling is either adding incremental reserves to the already existing one by intersecting newly undrained (virgin) regions or accelerating the production from currently depleted areas. Accelerating reserves from increasing drainage in tight formations can be beneficial considering the time value of money and the cost of additional wells. However, the maximum benefit can be realized when infill wells produce mostly incremental recoveries (recoveries from virgin formations). Therefore, the prediction of incremental and accelerated recovery is crucial in field development planning as it helps in the optimization of infill wells with the assurance of long-term economic sustainabi</p> ... Show More
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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Determine The Factors Affecting Product Quality Using FMEA Analysis: A Case Study in Al Zawraa State Company
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The research aims to identify the factors that affect the quality of the product by using the Failure Mode and Effect Analysis (FMEA) tool and to suggest measures to reduce the deviations or defects in the production process. I used the case study approach to reach its goals, and the air filter product line was chosen in the air filters factory of Al-Zawraa General Company. The research sample was due to the emergence of many defects of different impact and the continuing demand for the product. I collected data and information from the factory records for two years (2018-2019) and used a scheme Pareto Fishbone Diagram as well as an FMEA tool to analyze data and generate results.

Par

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Cutaneous leishmaniasis at Wasit governorate
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The study included identification of Leishmania parasites from cases of cutaneous leishmaniasis, by examination of smears for LD bodies , isolation of parasites by culture in media , and characterisation of the isolated parasites by Isoenzyme analysis.Out of 100 cases suspected for cutaneous leishmaniasis ; 85 were diagnosed on culture for Leishmania promastigotes and this method was found to be superior to direct microscopy for amastgotes (LD bodies) .The cases included in this study belonged to different areas of Wasit/Iraq. There were 30 cases from Hay, 35 from Badra, and 35 cases from Suwaira.The distribution of infection in different age groups indi

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of The College Of Education For Women
Knowledge Management at Kindergartens Managers
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The task of an educational institution such as kindergartens need to run by managers possess the knowledge to manage the administration of the importance in the development of kindergarten has been the goal of research to identify knowledge management at Riyadh managers, and achieve the objectives of Search selected sample of directors of kindergartens in the city of Baghdad was (160) director was Akhtarhn simple random way, been building measure for knowledge management and presented to the group of experts and extracted stability in a way re-testing and Alvakronbach and reach search to a discrepancy between managers Riyadh in knowledge management and put the researcher set of recommendations including the establishment of seminars and

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Publication Date
Thu Oct 18 2018
Journal Name
International Journal Of Research In Social Sciences And Humanities
Breaching the Cooperative Principle Theory in English and Russian One Act Plays
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PDBNRSIA Asst, International Journal of Research in Social Sciences and Humanities, 2018

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Publication Date
Sun Dec 26 2021
Journal Name
Sultan Qaboos University Journal For Science [squjs]
The Deubiquitylase USP5 Knockdown Reduces Semliki Forest Virus Replication in HeLa Cells
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Semliki Forest Virus (SFV), a member of the Alphavirus genus in the Togaviridae family, is a small-enveloped, positive-sense single-stranded RNA (+ssRNA) virus. The virus is spread by mosquitos and can infect humans, resulting in mild febrile disease with symptoms that include fever, myalgia, arthralgia, persistent headaches and asthenia.  Virulent strains of SFV in mice cause lethal encephalitis by infecting neurons in the central nervous system. In on-going experiments in the research group using a focused siRNA screen we have investigated the role of deubiquitylases (DUBs) during SFV infection (as a model alphavirus) and monitored the effect of DUB depletion on cell viability after infection. We identified a group of DUBs that h

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Publication Date
Tue Jan 30 2024
Journal Name
International Journal Of Engineering Pedagogy (ijep)
E-learning in the Cloud Computing Environment: Features, Architecture, Challenges and Solutions
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The need to constantly and consistently improve the quality and quantity of the educational system is essential. E-learning has emerged from the rapid cycle of change and the expansion of new technologies. Advances in information technology have increased network bandwidth, data access speed, and reduced data storage costs. In recent years, the implementation of cloud computing in educational settings has garnered the interest of major companies, leading to substantial investments in this area. Cloud computing improves engineering education by providing an environment that can be accessed from anywhere and allowing access to educational resources on demand. Cloud computing is a term used to describe the provision of hosting services

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Publication Date
Wed Oct 26 2022
Journal Name
Journal Of Medical Microbiology
Bacterial secretions in growth medium stimulate the mouse respiratory innate immune response
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ntroduction. Finding a safe innate immune response stimulator is one of the greatest challenges facing immunologists and vaccine manufacturers. Gap statement. The role of sterile bacterial secretions (SBSs) of Pseudomonas aeruginosa in stimulating the innate immune response was not investigated previously. Aim. The comparative effect of SBSs and bacterial cells of P. aeruginosa isolates isolated from freshwater (PAE) and infected wounds (PAC) on the respiratory tract innate immune response. Methodology. Four test mice groups were instilled intranasally (i.n.) with 106 c.f.u of PAC, 106 c.f.u of PAE, SBS of PAC, and SBS of PAE. Two control groups were given i.n. either LB broth or PBS. Time-course changes in IL-1 beta mRNA, TNF-alpha mRNA, I

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Publication Date
Wed Apr 01 2015
Journal Name
Iraqi Postgraduate Medical Journal
Can the automated pump be an alternative to tourniquet in knee arthroscopy ?
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ABSTRACT: BACKGROUND: Arthroscopic knee surgeries are performed in very large numbers worldwide, and in spite of relatively low complication rate, but the total number is significant. Some of these complications are due to tourniquet use and can be serious. OBJECTIVE: Is to asses if automated pump (with or without) dilute epinephrine saline irrigation can replace the tourniquet use in soft tissue arthroscopic knee surgeries. PATIENTS AND METHODS: 36 patients (9 females 25 % and 27 males 75 %) were included in this prospective experimental nonrandomized study, and were necessitated soft tissue arthroscopic knee surgeries. Patients were divided into two groups, in group A (patients) tourniquet and automated pump were used. In group B (18 pati

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Gas Flow Formation in the Inertial Filtering (IF) Gas Separators Curvilinear Channels
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This paper deals with an up to date problem for oil and gas industry- separation of the gas -fluid fogs. Here is described the worked out physical model of the gas movement process in the sections of the inertial filtering (IF) gas separators. One can find the mathematical model for research of the fields of velocities and pressures in the inertial curvilinear channel. The main simplifications and assumptions are explained. This mathematical model has been made using mathematical program Maple and it is received the 3-d graphic of the distribution componential speed parts in the channel and also 2-d graphics at the channel sectional view when the flow is flat. The new method for gas - fluid systems separation is suggested.

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