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 actio

This research is based on the idea of showing the extent to which the public relies on satellite channels as sources for news of the demonstrations in Iraq .This was the essence of the problem for which the researcher set several goals, including knowing the public’s confidence in the news of these satellite channels and comparing them with others. The researcher chose an available intended sample of (117) respondents in Baghdad - Karkh and Rusafa by adopting the survey method and applying a questionnaire form and the theory of media dependence for the period from 15/11/2019 to 1/1/2021 . By using statistical methods, the researcher reached many results, the most important of which are: Satellite channels are a source for 79% of the pu

This study was conducted to investigate the presence of Staphylococcus aureus in the red and white meat available in local markets. They were selected ten samples of red and white meat randomly (Iraq, Saudi Arabia, Turkey, and Brazil) from different markets in Baghdad, and the results of reading the nutrition facts of media indication card showed that all models confirm to the Iraqi standard quality in terms of scanning all data of the media indication card, except for the birds of Bayader, where the date of expire & production date of the product was not mentioned. Also, the results of the study showed that there is no Staphylococcus aureus in local red and white meat as well as imported.

Introduction The abortions reasons in several circumstances yet are mysterious, nevertheless the bacterial toxicities signify a main reason in abortion, where germs seems to be the utmost elaborate pathogens (Khameneh et.al., 2014) and (Oliver and Overton ,2014). Between numerous germs, Humano

Background: Hypertension and osteoporosis are worldwide diseases with high prevalence; the study was done to estimate the correlation between hypertension and bone turnover in a sample of Iraqi postmenopausal women with hypertension and obesity. Materials and Methods: A cross-sectional study was done on 99 hypertensive obese postmenopausal Iraqi women (65 hypertensive obese and 34 normotensive non obese). The serum calcium (Ca), phosphorus (Pi), and alka line phosphatase (ALP) levels were measured as a represen tative of bone markers. Results: The results demonstrated that serum alkaline phosphatase is significantly elevated in the case group compared to the controls. No significant changes were observed in the levels of Ca and

Abstraction showed a case of distinction between art schools, in which reality was reduced using overlapping artistic elements and techniques to reach the artist's self-realization when abstracting the reality, and searching for implicit implications for the content of the artistic painting.

Building a system of relations and formulations between abstracting the reality of the physical forms and employing the symbols and codes to convey a message to the recipient who interacts with what he watches through the processes of explanation, interpretation, and linking the particles and reveal the pure aesthetics for the artwork.

Thus the current research deals with the following chapters and sections: the methodological framewo

Objectives: Determine the age and gender distribution of children who experience diabetes mellitus (DM) under
the age of 15 years and the presence of some associated factors that might be a predisposing factor for the
disease including obesity.
Methodology: A cross-sectional study was conducted at diabetic clinic in Children Welfare Teaching Hospital
in Baghdad City during 2006. The study sample included diabetic children less than 15 years of age. Data were
taken from the patients' record and by direct interview with the patients' parents. Information included
demographic data, as well as past history of the patient and his/her family relative to diabetes and other immune
diseases.
Results: Data analysis showed t

Background: A global health concern is methicillin-resistant Staphylococcus aureus (MRSA). The use of bacteriophages is one of the many novel control strategies against MRSA that are frequently sought. However, it is quite challenging to isolate enough lytic anti-MRSA phages. In order to extract, optimize, and remodel anti-MRSA phages, this study sought novel approaches.

Methods: Two ATCC MRSA strains and nine clinical MRSA isolates were used to isolate wild anti-MRSA phages from hospital settings, dirt, and sewage. The wild phages were optimized using plaque-based biokinetic techniques. Usi

Objectives: To report the Cesarean section rate in Al-
Batool Maternity Teaching Hospital and to identify
how many of them were done for maternal and fetal
condition.
Design: A statistical cross sectional study.
Setting: The study was conducted at Al-Batool
Maternity Teaching Hospital (13000 deliveries per
year).
Participants: The patients group consists of 4556
patients admitted for delivery (vaginal and abdominal)
during a period of four months commencing from
January 2003.
Main outcome measures: calculation of all live
births, calculation of cesarean section rate, percentage
of the primary cesarean sections and the repeat
cesarean sections and listing the indications of the
operation acc

The  purpose of  this study was to investigate the effect of six thinking hats on creative thinking among 10^th grade female students in Tulkarm district. The sample comprises two sections of 10^th grade female students (n=80) in Adawiya secondary School, The two sections were divided into two groups; one as an experimental group which works with six thinking hats, and the second as control group that learns traditionally. Creative thinking exam was used to measure the creative thinking with reliability (0.88).

The results of the study have shown the following:

There were statistically significant differences at (α ≤ 0.05) in the creative thinking among 10^th grade female student