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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 2013
Journal Name
The Education Faculty Journal Of Baghdad University
Analyzing the Rhetorical Structure of Linguistics Dissertation Abstracts Written by Iraqi EFL Graduates
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Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
Knowledge, Attitude, and Practice of Nurseries' Workers toward Infection Prevention among the Children
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Background: Infections are common in the children attending daycare centers how act as predisposes to it. Hygienic interventions have a fundamental role in infection control and disease prevention in child care settings.

Objective: - To evaluate the knowledge, attitude, and practice of nurseries workers in infection prevention and control among the children.

Subjects and Methods: A cross-sectional study using the researcher-developed questionnaire validated by two experts and piloted and 100 nurseries-workers had participated in it.

Result: the mean age of participants was 37.5 years±12.1, (37%) aged 18-30 yrs, 58% married, and 57% with higher education, 54% of n

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Breakfast and its relationship to the curriculum daily diet of school-age children
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The breakfast key components of good nutrition and a large proportion of pupils to Ataatnol her breakfast at home and increase the failure rate breakfast increase the child's age research aims to study the importance of breakfast and emphasize the need to contain aggregates of basic food and its relationship to the curriculum daily diet and its impact on the balance of proteins, fats in food daily as well as the effect of some relevant factors such as the mother's level of education and the number of family members and summarized the most important results in that the percentage of 15.6% Neglected children eating breakfast as well as afternoon that Almaah percentages of calories coming from protein and fat at breakfast .....

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Publication Date
Tue Dec 31 2019
Journal Name
Iraqi Geological Journal
GEOHISTORY ANALYSIS AND BASIN DEVELOPMENT OF THE LATE BERRIASIAN-APTIAN SUCCESSION, SOUTHERN IRAQ
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The studied succession is deposited during late Berriasian-Aptian interval, which is represented by the Zubair, Ratawi, Yamama formations. The present study includes stratigraphic development and basin analysis for 21 boreholes (Rachi-1, 2; Rifaei-1, Diwan- 1; Ratawi-1, 2; Halfaia-5; West Qurna 12, 15; Nahr Umr-7,8; Zubair-47,49; North Rumaila- 72, 131, 158; Suba-7; Majnoon-2, 3 and Luhais-2, 12) distributed within 13 oil fields in the southern Iraq. The back-stripping process determined the original direction of basin depocenter for the studied succession. The Yamama basin in the study area stretches from southeast to southwest with single depocenters, it was located in the southeast of the study area near wells Mj-2, Mj-3.NR-8 and

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
“The Strategic Partnership to Strategic Leadership of Upgrade Higher Education Quality (Global Perspective)”
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The higher education has become an enterprise integrate system that described as knowledge society, the essential part in its electronic and virtual format in the shadow of globalization challenges with its various dimensions . Until the logical ryles aboat a strategic partnership between the Iraqi higher education establishments and their international equivalent ones Strategic windows should be invested for the purpose of enhancing the quality of higher education in a sustainable way. This forms a challenge before the international education leaders on the social, operational and establishment's level to determinte knowledge gap, observing, diagnosing and processing in the present and future, e

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
An excerpt on the analysis of correlate constructions: Exkurs zur Analyse der Korrelatkonstruktionen
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The main idea that led me to write such research paper within the framework of Germanic linguistics is that I have not found any topic dealing with the term correlate in the German language, except in several articles in linguistic journals as well as one topic in a book describing the use of such a linguistic phenomenon in the language system. The research initially deals with the definition of the correlate at the level of the German language system. Correlate is unity describes specific relation of two sentences and identifies denoted constructs. Correlate is called a placeholder at the syntactic level because it does not occupy its original topological fields in the syntactic structure. The correlate (es) or the prepositiona

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Publication Date
Fri Aug 01 2025
Journal Name
Cabi Reviews
Precision agriculture strategies to reduce the impacts of soil degradation: A comprehensive review
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This review discusses precision agriculture techniques that help reduce the effects of soil degradation and improve soil health, based on an analysis of studies published in scientific databases such as Web of Science, Scopus, IEEE Xplore, Google Scholar, and ScienceDirect, with an emphasis on recent field research. The methodology included a qualitative analysis of case studies and application experiments in different areas to evaluate the impact of technologies such as controlled traffic farming (CTF), mechanized guidance (MG), precision fertilization (PF), precision irrigation (PI), conservation tillage (CT), and precision tillage (PT). Research results showed, CT to maintain soil structure and reduce organic matter loss increases soil f

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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Engineering
Efficient Intrusion Detection Through the Fusion of AI Algorithms and Feature Selection Methods
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With the proliferation of both Internet access and data traffic, recent breaches have brought into sharp focus the need for Network Intrusion Detection Systems (NIDS) to protect networks from more complex cyberattacks. To differentiate between normal network processes and possible attacks, Intrusion Detection Systems (IDS) often employ pattern recognition and data mining techniques. Network and host system intrusions, assaults, and policy violations can be automatically detected and classified by an Intrusion Detection System (IDS). Using Python Scikit-Learn the results of this study show that Machine Learning (ML) techniques like Decision Tree (DT), Naïve Bayes (NB), and K-Nearest Neighbor (KNN) can enhance the effectiveness of an Intrusi

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Publication Date
Sun Jun 27 2021
Journal Name
Journal Of The College Of Education For Women
Morphometric Characteristics of the Aziana Valley Basin: هبه محمد فياض, اسحق صالح العكام
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The present study aims at examining quantitatively the morphometric characteristics of Iziana Valley basin that is located in the northern part of Iraq; particularly in south of Erbil Governorate. This basin is considered one of the small sub-basins where its valleys run on formations of the Triple and Quadrant Ages, which are represented by the Bay Hassan formations, and the sediments and mixed sediments of the cliffs, respectively. The area of ​​the Iziana basin amounts to (36.39 km2) whereas the percentage of its rotation reaches (0.17); a low percentage, which indicates that the basin diverges from the circular to the rectangular shape. The value of the elongation ratio of the basin reaches (0.38) while the terrain rat

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
Artificial Neural Network Models to Predict the Cost and Time of Wastewater Projects
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Infrastructure, especially wastewater projects, plays an important role in the life of residential communities. Due to the increasing population growth, there is also a significant increase in residential and commercial facilities. This research aims to develop two models for predicting the cost and time of wastewater projects according to independent variables affecting them. These variables have been determined through a questionnaire distributed to 20 projects under construction in Al-Kut City/ Wasit Governorate/Iraq. The researcher used artificial neural network technology to develop the models. The results showed that the coefficient of correlation R between actual and predicted values were 99.4% and 99 %, MAPE was

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