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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
Thu Aug 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Smart Irrigation Technique in the Fixed Irrigation System Based on Soil Moisture Content
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Abstract<p>The growing water demand has raised serious concerns about the future of irrigated agriculture in many parts all over the world, changing environmental conditions and shortage of water (especially in Iraq) have led to the need for a new system that efficiently manages the irrigation of crops. With the increasing population growing at a rapid pace, traditional agriculture will have a tough time meeting future food demands. Water availability and conservation are major concerns for farmers. The configuration of the smart irrigation system was designed based on data specific to the parameters concerning the characteristics of the plant and the properties of soil which are measured once i</p> ... Show More
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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Research on Emotion Classification Based on Multi-modal Fusion
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Nowadays, people's expression on the Internet is no longer limited to text, especially with the rise of the short video boom, leading to the emergence of a large number of modal data such as text, pictures, audio, and video. Compared to single mode data ,the multi-modal data always contains massive information. The mining process of multi-modal information can help computers to better understand human emotional characteristics. However, because the multi-modal data show obvious dynamic time series features, it is necessary to solve the dynamic correlation problem within a single mode and between different modes in the same application scene during the fusion process. To solve this problem, in this paper, a feature extraction framework of

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Publication Date
Sun Oct 01 2017
Journal Name
Al–bahith Al–a'alami
Social Media Networks and Freedom of Expression of Individual Rights and Social Diversity: Facebook is a Sample
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We are, today, facing a torrent of information, ideas, images and videos due to advances of communication technology and electronic publishing. In addition to the proliferation of social networking sites that allow individuals to use them and participate in their channels without any restrictions limiting their freedom in publishing. Due to these sites many terms have emerged like alternative media which use internet and its various techniques to serve its objectives notably the freedom of expression without restrictions. This research studies the phenomenon of interactive media i.e. alternative media through Facebook along with the freedom that makes it spreading in the society and the relation of individual freedom with social diversit

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Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Research Octane Number Improvement of Iraqi Gasoline by Adsorption of n-Paraffins Using Zeolite Molecular Sieves
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This study focused on the improvement of the quality of gasoline and enhancing its octane number by the reduction of n-paraffins using zeolite 5A. This study was made using batch and continuous mode. The parameters which affected the n-paraffin removal efficiency for each mode were studied. Temperature (30 and 40 ˚C) and mixing time up to 120 min for different amounts of zeolite ranging (10-60 g) were investigated in a batch mode. A maximum removal efficiency of 64% was obtained using 60 g of zeolite at 30 ˚C after a mixing time 120 min. The effect of feed flow rate (0.3-0.8 l/hr) and bed height (10-20 cm) were also studied in a continuous mode. The equilibrium isotherm study was made using different amounts of zeolite (2-20 g) and the

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Sudden Transition of Pharmacy Education from Traditional to Distance Learning in the Era of COVID-19: Action Steps of a Leading Pharmacy School in Iraq
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Education around the world has been negatively affected by the new coronavirus disease (COVID-19) pandemic. Many institutions had to transition to distance learning in compliance with the enforced safety measures. Distance learning might work well for settings with stable internet connections, professional technical teams, and basic implementation of technology in education. In contrast, distance learning faces serious challenges in less fortunate settings with inferior infrastructure. This report aims to shed light on the immediate action steps taken at a leading pharmacy school in Iraq to accommodate for the enforced changes in pharmacy education. The University of Baghdad College of Pharmacy went from less than minimal technology impl

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Knowledge, attitude & practice of pregnant women about the role of periconceptional use of folic acid in three primary health care centers in Baghdad / AL-Russafa
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Background: Folic acid (vitamin B9) is one of the important vitamins that are necessary for growth and development of the embryo and preventing the occurrence of congenital malformations which are one of the important health problems in the developing countries and the world as it has a direct effect on the affected babies, their families and the community. It affects an estimated 3% of newborns worldwide.Periconceptional supplementation with folic acid (before conception and during the first 12 weeks of pregnancy) was found to decrease many important types of these anomalies. Objectives: The aim of this study is to assess knowledge, attitude and practice of periconceptional use of folic acid in pregnant women who are attending antenatal

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Publication Date
Mon Jul 01 2024
Journal Name
Iranian Journal Of Catalysis (ijc)
Preparation, characterization, and antioxidant activity of novel metal (Mn (II), Ni (II), Pd (II), Pt (IV)) complexes: Application of Pd complex in Suzuki-Miyaura cross-coupling reaction
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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Variant Domination Types for a Complete h-ary Tree
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Graph  is a tool that can be used to simplify and solve network problems. Domination is a typical network problem that graph theory is well suited for. A subset of nodes in any network is called dominating if every node is contained in this subset, or is connected to a node in it via an edge. Because of the importance of domination in different areas, variant types of domination have been introduced according to the purpose they are used for. In this paper, two domination parameters the first is the restrained and the second is secure domination have been chosn. The secure domination, and some types of restrained domination in one type of trees is called complete ary tree  are determined.

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
العربية: العربية
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By looking at the definition of buildings and their sections, the research noted that there is a clear confusion of specialists and researchers because of the leniency in the development of the term appropriate for how the fundamentalist or jurist adopts the Shariah rulings, which they know and divide as evidence and sometimes as rules, foundations, or assets; Hence we had to first study these terms and indicate what is meant by language and terminology; to determine the applicability and proportionality, and to determine the correct term and come up with clear and clear results.

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Publication Date
Sun Oct 03 2010
Journal Name
Journal Of Educational And Psychological Researches
قلق المستقبل عند الشباب وعلاقته ببعض المتغيرات
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At the present time, human lives in a changable world. Complexity of life effects human who became unable to achieve his goals. For him, goals are no longer able to provide him with calm and psychological safty. Anxiety about indefinite future and any changes which transend his ablity to cooperate with affeets his life in general aspeets.

     All these things bring him a very sever tention, then he becomes extremace in his cooperation with these situations. He tends to live a lone in order to be a way from sequenees of changes. Starting from this urgent point, future compnses the core in youth's life, then so many theories and studies affirm this point, and the necessity for mahing sc

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