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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
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
A Calculation real abundance of gaseous elements of the comet PanSTARRS C/2011 S4
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    X-ray emission contains some of the gaseous properties is produced when the particles of the solar wind strike the atmosphere of comet ISON and PanSTARRS Comets. The data collected with NASA Chandra X-ray Observatory of the two comets, C/2012 S1 (also known as Comet ISON) and C/2011 S4 (Comet PanSTARRS) are used in this study.

   The real abundance of the observed X-ray spectrum elements has been extracted by a new simple mathematic model. The study found some physical properties of these elements in the comet’s gas such as a relationship between the abundance with emitted energy. The elements that have emission energy (2500-6800) eV, have abundance (0.1-0.15) %, while the elements

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Publication Date
Tue Jul 01 2003
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DESCRIPTION OF THREE NEW SPECIES OF THE GENUS ANTHRENUS GEOFFORY (COLOEOPTERA, DERMESTIDAE) FROM IRAQ
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The present work represents description of three new species of genus Anthrenus
Geoffory from Iraq, these are : A. aradensis sp. nov., A. fabrici sp. nov. and A.
unicolor sp. nov. Locality, host plants and date of collection were given.

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
The Effect of CdCl2 and annealing treatments on structural properties of CdS/CdTe heterojunction
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CdS and CdTe thin films were thermally deposited onto glass substrate. The CdCl2 layer was deposited onto CdS surface. These followed by annealing for different duration times to modify the surface and interface of the junction. The diffraction patterns showed that the intensity of the peaks increased with the CdCl2/annealed treatment, and the grain sizes are increased after CdCl2/annealed treatment

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Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ECOLOGY OF LEECHES AND GASTROPODS OF THE LOWER AK-BUURA RIVER, FERGANA VALLEY,UZBEKISTAN
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This study was conducted on species composition, morphology, ecological characteristics, biotope distribution, ecological groups, biodiversity indicators and zoogeography of leeches and gastropods distributed in the lower Ak-Buura River. According to the results, it was found that 7 species of leeches belonging to 4 families and 6 genera and 10 species of fresh-water gastropods belonging to 3 families and 6 genera live in the lower Ak-Buura River. In the river, it was observed that leeches are mainly distributed in muddy biotopes, and gastropods are widespread in muddy, stony and sandy biotopes with a lot of plants. Biodiversity indices of leeches and gastropods in the Ak-Buura River were analyzed using the Shannon index. As a result, it

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Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series Materials Science And Engineering
Effect of Rejuvenating Agent on the Mixtures Containing High Percent of Reclaimed Asphalt Pavement
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Due to economic reasons or need for environmental conservatism or also preserve the natural resources; there has been an increasing shift towards the use of reclaimed asphalt pavement (RAP) materials in the pavement construction industry. Therefore, use the Reclaimed Asphalt Pavement (RAP) has been enormously increased in pavement construction and has been become common practice in many countries. Nevertheless, this is a relatively new concept in Iraq, and has to be remarked that is not used RAP in the production of HMA and this valuable material is mostly degraded. For this purpose, the reclaimed materials were collected from deteriorated pavement segments. The components of asphalt mixtures consist of: two asphalt penetration grades (40-5

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Publication Date
Wed Jan 01 2020
Journal Name
Medeniyet Medical Journal
Serum Glial Fibrillary Acidic Protein: A Surrogate Marker of the Activity of Multiple Sclerosis
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Multiple sclerosis (MS) is a neurodegenerative disorder with various clinical types. Glial fibrillary acidic protein (GFAP) is significantly elevated in the cerebrospinal fluid (CSF) of MS patients compared with that of healthy controls. The aim of this study is to evaluate serum levels of GFAP in relation to disease activity in relapsing-remitting MS patients and to compare them with those of healthy controls. Method: This study involved 58 MS patients of relapsing-remitting MS (RRMS) type, 22 in an active stage of the disease and 36 in remission, and 50 healthy individuals as age- and sex-matched controls. Blood samples were taken from the patients at the MS Clinic of the Baghdad Teaching Hospital, and the serum levels of GFAP were determ

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
A study of the structural and electrical properties of Ni1-x Cox Fe2O4 ferrites
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Ferrite with general formula Ni1-x Cox Fe2O4(where x=0.0.1,0.3,0.5,0.7, and 0.9), were prepared by standard ceramic technique. The main cubic spinel structure phase for all samples was confirmed by x-ray diffraction patterns. The lattice parameter results were (8.256-8.299 °A). Generally, x -ray density increased with the addition of Cobalt and showed value between (5.452-5.538gm/cm3). Atomic Force Microscopy (AFM) showed that the average grain size and surface roughness was decreasing with the increasing cobalt concentration. Scanning Electron Microscopy images show that grains had an irregular distribution and irregular shape. The A.C conductivity was found to increase with the frequency and the addition of Cobal

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
A Study of the mechanical properties of aluminum composite materials prepared by atomization process
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Steel fiber aluminum matrix composites were prepared by atomization technique. Different air atomization conditions were considered; which were atomization pressure and distance between sample and nozzle. Tensile stress properties were studied. XRF and XRD techniques were used to study the primary compositions and the structure of the raw materials and the atomized products. The tensile results showed that the best reported tensile strength observed for an atomization pressure equal to 4 mbar and sample to nozzle distance equal to 12 cm. Young modulus results showed that the best result occurred with an air atomization pressure equal to 8 mbar and sample to nozzle distance equal to 16cm

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Influence of Gold Concentration on the Main Detection Parameters of Ge-Au Photoconductive Detector
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Ge-Au infrared photoconductive detection was prepared from germanium single crystal which were doped with different gold concentration using thermal evaporation. The spectral resonsivity (Rλ), spectral detectivity (D*) were determined as function of wavelength, also the resistance, conductivity in dark and with illumination to infrared radiation, the gain and relative photo response have been measured with different gold concentration. Remarkable improvements in the photoresponse gain were observed for the highest resistance specimen at the expense of spectral detectivity values.

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Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Control of Powder Detergent Bulk Density by Means of Counter current Spray Dryer
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