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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
Sun Jul 12 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE USE OF PRODUCT LIFE CYCLE ASSESSMENT TECHNOLOGY TO ACHIEVE PRODUCT SUSTAINABILITY
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This research aims to demonstrate the knowledge pillars of the product life cycle assessment technique and how to measure the cost according to this technique, and to clarify its role in reducing costs, improving product quality and optimizing the use of available resources, and a set of results has been reached, the most important of which are: The separation of environmental costs through the use of product life cycle assessment technique helps the Management in handling the increase of these costs, reducing the rates of environmental pollution and preserving resources, which contributes to achieving the sustainability of the product, and based on the results obtained, a set of recommendations were presented, the most important of which w

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Publication Date
Tue Sep 24 2019
Journal Name
Journal Of Petroleum Research And Studies
Lithofacies Characterization of the Early – Middle Miocene Succession, Case-Study, South Iraq
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The Early – Middle Miocene Ghar and Lower Fars sedimentary succession at the representative oil-well Nu-18 of the Nahr Umr oil field south Iraq; is taken by this study to investigate the sedimentological to reservoir rock facies buildups and related reservoir zonation; as first rock-typing attempt for the both formations. The sedimentological characterization of the Early Miocene Ghar formation is mainly comprised by successive buildups of sands-gravels and sandstones, whereas; the Middle Miocene Lower Fars formation is started by limestone, limestone-marly/marl anhydritic, upgraded into interbedded-series of marl and anhydrite facies, with less-common occurrences of thin-sandstone interlayers, terminated by marl-sandy-secti

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Surgery Open
Does preoperative magnetic resonant cholangiopancreatography (MRCP), improve the safety of laparoscopic cholecystectomy?
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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Study the Dynamic Behavior of Rotor Supported on a Worn Journal Bearings
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In this paper, the effect of wear in the fluid film journal bearings on the dynamic behavior of rotor bearing system has been studied depending on the analytical driven of dynamic stiffness and damping coefficients of worn journal bearing. The finite element method was used to modeling rotor bearing system. The unbalance response, critical speed and natural frequency of rotor bearing system have been studied to determine the changes in these parameters due to wear. MATLAB software was used to find the analytical values of dynamic coefficients of journal bearing. The results of rotor mounted on fluid film journal bearings showed that the wear in journal bearing increases the amplitude of unbalance response and decrease critical speed, sta

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Decolorization of Reactive Yellow Dye by Advanced Oxidation Using Continuous Reactors
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The reactive yellow azo dye (λmax = 420 nm) is widely utilized for textile coloring due to its low-cost stability and tolerance properties. Treatment of dye-containing wastewater by traditional methods is usually inadequate because of its resistance to biological and chemical degradation. From this research, the continuous reactor of an advanced oxidation method supported the use of H2O2/TiO2/UV to remove the coloration of the reactive yellow dye from the discharge. At constant best conditions obtained from the batch reactor tests pH=7, H2O2 dosage = 400 mg/l and TiO2=25mg/l , the aqueous solutions were tested in the continuous reactor at different dye concentration and d

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Publication Date
Mon Jul 01 1996
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SOME ECTOPARASITCES OF THE HEDGEHOG HEMIECHINUS AURITUS GMELIN (INSECTIVORA, ERINACEIDAE ) CENTRAL IRAQ
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Specimens of the hedgehog Hemiechinus auritus Gmelin. which were trapped in two places on the Eastern shores of the Tigris River, some 50 and 60 Km, south of Baghdad. central Iraq. were searched for ectoparasites. They revealed the following parasites: One species of Anoplura: polyplex spinulosa (Burm.), family Hoplople uridae, two species of fleas: Synostrnus pallidus (Tasch.) and Ctenocephalides felis (Bouche), family pulicidae, One mite species: Ornithonyssus bacoti (Hirst), family Macronyssidae and two tick species: Rhipicephalus leporis and R. turanicum family Ixodidae. All these ectoparasite species are new records on this hedgehog in Iraq.

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Publication Date
Sat Jan 01 2022
Journal Name
3rd International Scientific Conference Of Alkafeel University (iscku 2021)
Simulation and investigation of the ICP plasma torch’s electrical and thermal properties
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Publication Date
Wed Mar 01 2023
Journal Name
Shift
Construction Safety Personnel Qualifications: The Impact of Education, Experience, and Certificate Programs
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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Production of Ethanol from Sugar Beet Waste by Immobilized Saccharomyces Cerevisiae
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Saccharomyces Cerevisiae cells were immobilized in calcium alginate beads and activated charcoal for use in the
production of ethanol from batch fermentation of sugar beet waste. Treatment of the waste with NaOH to increase the
ability of lignocellulose material to hydrolysis by acid (2N H2SO4) to monosaccharide and disaccharide (mainly glucos).
The high reducing sugar concentration obtained was equal to 9.2gm/100ml (10Brix) after treatment. Fermentation
parameters, are (pH, glucose concentration (2.5-25 gm/100ml), immobilized agent concentration (2.5-25 gm/100ml)
were studied to find the optimum physiological condition. And the highest ethanol concentration obtained from the
fermentation in the presence of 20%(wt/v) ca

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Solvent Type on PAN–Based Nonwoven Nanofibers Membranes Characterizations
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Electrospun nanofiber membranes are employed in a variety of applications due to its unique features. the nanofibers' characterizations are effected by the polymer solution. The used solvent for dissolving the polymer powder is critical in preparing the precursor solution. In this paper, the Polyacrylonitrile (PAN)-based nanofibers were prepared in a concentration of 10 wt.% using various solvents (NMP, DMF, and DMSO). The surface morphology, porosity, and the mechanical strength of the three prepared 10 wt.% PAN-based nanofibers membranes (PAN/NMP, PAN/DMF, and PAN/DMSO) were characterized using the Scanning Electron Microscopy (SEM), Dry-wet Weights method, and Dynamic Mechanical Analyzer (DMA). Using DMF as a solvent resulted in a lon

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