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

     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet

Abstract:

        Organizations need today to move towards strategic innovation, which means the analysis of positions, especially the challenges faced by the change in the external environment, which makes it imperative for the organization that you reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures. Now this research dilemma intellectual two-dimensional, yet my account in not Take writings and researchers effect strategic innovation in re-engineering business processes, according to science and to inform the researcher, and after the application represented in the non-application of such resear

The aims of this research are : 1. To measure mental health among disabled in Baghdad. 2. To identify the statistical differences in mental health among disabled in Baghdad according to gender. 3. To identify the statistical differences in mental health among disabled in Baghdad according to age. The scale of mental health (Aljbori&abdulhussin,2015) was adopted by the researcher, A purposely sample were selected of (60) disabled at Iraqi Alliance of Disabilitiv (IAD) in academic year 2015 to 2016. Where data have analyzed by SPSS. The results found. 1. The disabled characterized with good level of mental heath. 2. There was no significant differences between ganders 3. There are no significant differences between age. Results and rec

This paper deals with one of important topics that serve the art movement music, which is looking at the stairs of Arab music in the process of reaching to the directory musical on the subject of so-called (Photo by stairs music) and that by comparing the method used previously and the proposed rules reached by the researcher and received the patent invention, the method is easier for the musician and the author in a directory of peace Arab music when used on grades and half grades voice, and to achieve its objectives researcher dealt with the problem that is determined by the multitude of stairs leading Arab and the difficulty of keeping its catalog of music, and for being an anchor and pillar of the music was taken up and put her impor

The study of cultural identity and its data in the designer’s work is considered a cultural nature to highlight the cultural identity and link it to the national culture of their country and society. It provides a reflection and translation of the society’s culture, traditions, social and economic dimensions, the natural environment, and scientific phenomena. Within meanings translated into a variety of methods, including expressive and realistic, which defines the designer’s relationship with his society and the national culture of his country and his connection with the civilization of the country.
The research problem came with the following question: What are the data of cultural identity in the work of designer David Gent

Adopting a policy of attracting investments in all countries, whether developing or developed prevailed, especially after the global crisis, and this trend is imposed by considerations of political and development (urban, economic, and social) can be formulated as a rational policy to solve many problems related to patterns of urban growth, economic, social, and including the problem of housing. As the reality of the housing sector in Iraq will require the allocation of substantial resources to promote it by the research problem is the lack of financial resources and the inability of investments to meet the various requirements including the requirements of economic sectors, particularly in the field of housing, infrastructure an

This study aimed to clarify the legal provisions concerning the senses and their role in financial transactions, in the light of the definition of all the vocabulary presented by this study (senses - the definition of senses apparent: they are hearing - sight - smell - taste - touch) in the first section. The study deals with the second topic of the reference and writing denominator phrase and includes two requirements, the first requirement: the establishment of the denominator of the phrase, which has two branches: Section I: signal Akhras. Section II: Signal of the Spokesman.
 The second requirement is that writing takes the place of the phrase in financial transactions. The owners argue that the sale of the blind is correct a

Since I live in a society in which violence has become widespread, and killing among its own people flared up till they began to kill under the excuse of taking shelter, in these pages I would like to explain the status of taking shelter in the light of Islamic Law (Sharia), exploring scholars’ opinions in the legitimacy or illegitimacy of this issue according to the legal standards.
And, to acquaint people, and myself in the first place, with the true nature and the gravity of this issue; to expose it to those who are unaware of it; to remind those who are already aware of it. I would refute the fabrications, remove the suspicions which surround it untill it made the forbidden permissible; the wrong right. I would explain to those

يتناول البحث شخصية شعرية وأدبية فذة هو محمد صالح بحر العلوم الشاعر العراقي المعروف والمولود في بيت ثوري من بيوتات النجف المعادية للاستعمار البريطاني في مطلع القرن العشرين، وينحدر من أسرة عريقة مشهورة بالعلم والأدب، عاش بحر العلوم شاعراً ينقل بصوره الجمالية كل ما يقع في حواسه، وتجربته تثري من اتصاله ببيئته فنجد الشاعر اشبه بالمصور يستمد صوره من واقع بيئته المتنوع. ونحن في بحثنا هذا نحاول أن نرصد أهم المصادر