Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

Kidney disease is a kidney injury or disease that affects many people globally. The study aims to evaluate the effect of Phosphatidyl Inositol (4,5) Bisphosphate, 5-Phosphatase (PIP2) enzyme on calcium (Ca2+) levels and its relationship to oculocerebrorenal gene variations in kidney stone and kidney failure patients. The enzyme-produced amount was measured by enzyme-linked immunosorbent assay (ELISA). Genetic variations were studied through the polymerase chain reaction (PCR) technique, followed by the sequencing of fragments of the exons (9, 13, 15). Blood samples were collected from eighty patients (40 with kidney stones and 40 with kidney failure), and 40 were healthy individuals. Results showed a significant difference between t

      The aim of this research is to find out about the methods used by the teachers of the subjects (choir, voice training, singing groups) used to warm up in voice training. In the Department of Music of the Faculty of Fine Arts University of Baghdad. The limits of this research were for the academic year (2017-2018). Explanation in the theoretical framework of warm-up types The first part of the body warms the body in terms of relaxation, body moderation, head rotation, tongue exercises, mouth opening, facial mask movements, yawning.The second course will warm up the sound exercises warm up the sound through different ladders (diatonic and chromate), and ladder accordions.And the third topic warm up the impris

The current research aimed to identify the cognitive-behavioral therapy on people with depression, through the following hypothesis (there are no statistically significant differences in the sample before and after cognitive-behavioral therapy). The importance of research is highlighted through the use of cognitive-behavioral therapy, to be used in treating depression, anxiety and fears by health institutions. It is also considered as a reference for psychological studies related to this topic to be added to our libraries that already suffer from a scarcity of this type of resources. The cognitive-behavioral therapy was used in the treatment of five male subjects.

The study revealed the existence of statistically significant diff

The research aimed to prepare a measure of job stressors affecting the quality of teaching performance in the College of Physical Education and Sports Sciences at the University of Baghdad, to identify their levels, if any, and the most influential dimensions on the quality of teaching performance within the college’s work environment, as well as the deanship’s ability to help prevent and Alleviating its severity through logical administrative methods, on a scale that includes four dimensions that include (the administrative and financial environment, the organizational environment, the social and humanitarian environment, and the scientific and research environment). The descriptive approach was adopted using the case study met

In recent years, English language teaching and second language acquisition has demonstrated a significant accentuation upon basic reasoning abilities improvement in the language capability advancement. Encouraging a point of view of duty to training basic intuition aptitudes in accordance with the English language courses, this paper gives an account of an investigation directed at theoretical meanings of basic deduction, drifts about the centrality of basic speculation for language educating and associations between critical thinking and language learning. The educators have the focal pretended by basic intuition in successful language teaching method, identified to Ennis’ (2011) critical thinking categories. The skill of thinking critic

The concept of employees voice has received a great deal of attention by researchers in the field of organizational behavior and human resources management especially in the last three decades of the twentieth century , this importance has deep ranges limits in terms of its discussion history, so it became a behavioral variable received a great attention and care in managerial and organizational studied and basic pillar in the success and excellence of organizations in maintaining its human resources, the research explain the concept and benefits of paying attention to the voice of employees in business organizations , and the theories interpreted to employees voicing and clearing the motivations behind employees voicing, and dis

The main objective of the research is to identify the role of strategic training and its effect on enhancing the self-growth of the individual. Stratigic training represents a contemporary tendency. that is adopted by business organizations in carrying out their activities and tasks.

It is worth to mention, that self-growth of the individual is one of the indictors used to determine the ability of organization to a achieve its goals. 

The problem of the research has pointed out to the minimum awareness of the important role played by training strategy in enhancing the self-growth of the individual. The researcher has adopted an analytical approach, in collecting and analyses

The study aimed to examine the sensitivity to stress and its relation to positive mood among educational supervisors. The researcher used the descriptive approach as more an appropriate method for the current study. The sample is composed of (200) educational supervisor. To collect study data, two scales have been used: one scale to measure the sensitivity to stress and the other to measure the positive mood. The results indicated that a high level of sensitivity to stress with low level of positive mood among educational supervisors, sensitivity to stress showed significant differences among the sample regarding to major. There is no correlation between sensitivity to stress and positive mood, and finally, there are no significant diffe

This study aimed identify the teachers of sociology. In the development of creative thinking. I have students in middle school .llvra literary. In schools. Second Karkh From the perspective of the teachers and the students themselves  numbered (41), a teacher and a school. As The study population   encompassed of some students the fourth and fifth preparatory stage in the Karkh II schools, totaling 200 male and female students. As the study sample were consisted of (7) and a teacher (34) and accented (85) of male students (115) were female student The researcher the questionnaire which consisted of (39) items And to achieve the objectives of the study it was ascertained sincerity And stability. And