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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 Jan 01 2019
Journal Name
Journal Of Craniofacial Surgery
The Impact of Blast Implosions and Bullet Injury on Maxillary Air Sinus
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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Gamma ray effect on the properties of R590 and C480 laser dyes
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In the current research, we investigated the absorption spectrum for R590 and C480 dyes in ethanol solvent for different dye solution concentrations of 10-4, 10-5 and 10-6M. These dyes have been prepared and studied before and after gamma irradiation (first, second ionization) using cesium-137 source with absorbed doses of 18.36 Gy (time exposure of 10 days) and 73.44 Gy (with time exposure of 40 days). We noticed that the absorption intensity was decreased with decreasing concentration, before gamma irradiation while the absorption spectrum peak shifted towards the short wavelength (blue shift). It was also found that the intensity of absorption spectrum increased and shifted the absorption spectrum peak towards the long wavelength (red

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Individualism and the Symbolic Language of Imagination (Pablo Neruda as an Example)
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Pablo Neruda's artistic distinctiveness can be considered in two ideas or attitudes of romanticism. First, the imagination, which is the result of conduct and spirituality, and second, the individualism, which is a collection of mysterious mysteries from the texts of individuality based on philosophical sonnets. His collection of poems points out the ethereality and indescribability of life, employing the reality of life at the level of human perception in a symbolic language. In other words, Pablo Neruda recreates the meanings in poetry through the three ideas of reduction, interpretation, and analysis. "What is the essential connection between individualism and the symbolic language of Pablo Neruda's imagination and What are the reason

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Publication Date
Wed Nov 03 2021
Journal Name
International Journal Of Energy Research
Simulation and experimentation study on the performance of metal hydride storage vessels
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This paper details the process of designing, analysing, manufacturing, and testing an integrated solid-state hydrogen storage system. Analysis is performed to optimise flow distribution and pressure drop through the channels, and experimental investigations compare the effects of profile shape on the overall power output from the fuel cell. The storing of hydrogen is given much attention in the selection of a storage medium, and the effect of a cooling system to reduce the recharging time of the hydrogen storage vessel. The PTFE seal performed excellently, holding pressure over 60 bar, despite requiring changing each time the cell is opened. The assembly of the vessel was simple and straightforward, and there was no indication of pressure

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Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
The Impact of COVID-19 on Healthy Related Issues, A structured Review
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Coronavirus: (COVID-19) is a recently discovered viral disease caused by a new strain of coronavirus.

The majority of patients with corona-virus infections will have a mild-moderate respiratory disease that recovers without special care. Most often, the elderly, and others with chronic medical conditions such as asthma, coronary disease, respiratory illness, and malignancy are seriously ill.

    COVID-19 is spread mostly by salivary droplets or nasal secretions when an infected person coughs or sneezes.

    COVID-19 causes severe acute respiratory illness (SARS-COV-2). The first incidence was recorded in Wuhan, China, in 2019.  Since then it spreads leading to a pandemic.

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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Groundwater Quality Study Based on the Existence of Escherichia coli as Bioindicator
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Abstract<p>The research aim was to observe the distribution pattern of <italic>Escherichia coli</italic> as groundwater pollution indicator in the most populous area, Matraman Sub-District Area in Jakarta, Indonesia (106°49’35” EL and 06°10’37” SL) consists of six (6) Urban Villages. The existence of <italic>Escherichia coli</italic> was measured with Most Probable Number (MPN) method as mentioned in Indonesian Standard Number 01-2332.1-2006. This research was also measure pollution parameter of Dissolved Oxygen (DO) and pH, and topography analyses used as well to determine groundwater flow direction. Groundwater sampling was conducted in several housings that have </p> ... Show More
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Publication Date
Sun Feb 17 2019
Journal Name
Iraqi Journal Of Physics
Classification of the galaxy Milky Way using variable precision rough sets technique
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Astronomy image is regarded main source of information to discover outer space, therefore to know the basic contain for galaxy (Milky way), it was classified using Variable Precision Rough Sets technique to determine the different region within galaxy according different color in the image. From classified image we can determined the percentage for each class and then what is the percentage mean. In this technique a good classified image result and faster time required to done the classification process.

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Investigation of Optimum Heat Flux Profile Based on the Boiling Safety Factor
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An experimental study is conducted to investigate the effect of heat flux distribution on the boiling safety factor of its cooling channel. The water is allowed to flow in a horizontal circular pipe whose outlet surface is subjected to different heat flux profiles. Four types of heat flux distribution profiles are used during experiments: (constant distribution profile, type a, triangle distribution profile with its maximum in channel center, type b, triangle distribution profile with its maximum in the channel inlet, type c, and triangle distribution profile with its maximum in the channel outlet, type d). The study is conducted using heat sources of (1000 and 2665W), water flow rates of (5, 7 and 9 lit/min). The water

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Study the Antifungal Activity of ZnS:Mn Nanoparticles Against Some Isolated Pathogenic Fungi
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An aqueous chemical reaction has been used to prepare antifungal ZnS: Mn nanostructures, from manganese chloride, zinc acetate and thioacetamide in aqueous solution. The nanoparticle size has been controlled using thioglycolic acid as a capping factor. The major feature of the ZnS:Mn nanoparticles of average diameter ~ 2.73 nm is that possible preparing the sample from sources non-toxic precursors. The manufactured ZnS:Mn nanoparticles were identified and characterized to investigate the structure, morphology, composition of components of the nanoparticles and optical properties using (XRD, SEM, EDS and UV-Vis spectroscopy) techniques respectively. The agar dilution mechanism used to evaluate of the antifungal activity using ZnS:Mn nanopart

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Publication Date
Wed Jan 01 2020
Journal Name
Methods And Objects Of Chemical Analysis
Predicting The Composition Of Qurna Crude Oil Fraction By Ternary Composition Diagram
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With a goal to identify, and ultimately removing from the oil fraction, the carcinogenic components, an oil fraction oil has been analyzed into a main three hydrocarbon groups, paraffins, aromatics, and polycyclic saturates. A multi-stage adsorption apparatus has been used. Four units of 300 g alumina each seems to be sufficient for removing the polynuclear aromatics from 75 g of an oil fraction boiling between 365-375 °C from Qurna crude oil. The usefulness of the ternary diagram for analyzing the oil fraction to the three hydrocarbons groups has been studied and verified. An experimentally based linear relationship of density and refractive index was established to enable of identifying the composition of an oil fraction using th

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