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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
Wed Dec 19 2018
Journal Name
Arab Science Heritage Journal
اثر أثر النشر الالكتروني والمكتبة الرقمية في الارتقاء بالتراث العربي
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The history of nations & civilizations shaped with its intellectual and cultural heritage and accumulation of met through the stages and years

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
الجوانب النفسية في تفسير الأمثل للشيخ الشيرازي ) آيات التحدي إنموذجاً(
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The wisdom of the Creator ensures the call of every prophet with a miracle that would be something beyond what is familiar from the customs

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
توظيف التقانة في خدمة اللغة العربية توصيف الفعل الماضي مثالا
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      Computational linguistics is a modern branch of linguistics concerned with computer processing of natural languages. It makes computer as human brain simulate to human mind to understand language endoscopy and application.  It stems from the use of computers to create programs and information systems that help the user to solve linguistic issues such as translation, analysis, parsing, and others This research seeks to show the employability of Arabic grammar, especially the past tense of it, in the light of this theory The study made use of the computer program (Madamera) to apply its samples of past phrasal verbs,  In its methodology

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Publication Date
Sat Oct 27 2018
Journal Name
Journal Of Planner And Development
"(الامكانات التنموية واستثمارها في التنمية السياحية "منطقة الدراسة – (قضاء بلد
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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Ali Şir Nevai Muhakemetül-lugateyn Eserinin Sesbilimi Özellikleri
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Önsöz
Ali Şir Nevai’nin vücuda getirdiği edebi Çağatayca, edebi ve canlı bazı Türk şivelerinin işlenmesinden ve kaynaşmasından hasıl olmuştur. Bu gün bu dilin
fonetik bünyesi hakkında, en çok bilgi veren, yine Nevai’nin kendisidir. Onun―Muhakeemet-ül-luğateyn‖ adlı eseri, bu bakımından büyük bir değer taşımaktadır.Bu eserinde Nevai, bir taraftan Türk dilinin Farsçaya üstünlüğünü ispata kalkışken, bir taraftan da kendi Türkçesinin fonetik ve morfolojik özelliklerini belirtmiştir. O, Arab imlası kaidesi üzerine ayni şekilde yazılarak, semantik yönden başka başka manalarda kullanılan kelimeleri sıralarken, açık bir surette, edebi Çağataya şivesinin fonetik bünyesini d

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
دور دور الوزير الفاطمي اليازوري وسياسته الداخلية والخارجية في مصر
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Anhdralazuri of Yazour a village Ramle Palestine, from a religious family of Abu Mohammed Yazouri arrived in Egypt in the year (439 AH / 1036 AD), and was aimed from behind, returned him to his previous position to assume spend Ramle, Fasttaa a senior statesmen to provide Abu Muhammad Yazouri L. Caliph assuming start, Vtm him so, raising its standing and became MetwallyDiwan or caliph, in the year (441 AH / 1049 AD) was assigned the Chief Justice did not stop at that, but the era of his post of the ministry a year (442 AH / 1051 AD), having proven merit in every Matulah, The minister Yazouri of the powerful minister aspiring and employers pens won several titles did not collect it for one by the judiciary, advocacy and ministry granted C

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Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MOLECULAR CHARACTERIZATION OF ANISAKID NEMATODES HYSTEROTHYLACIUM SPECIES FROM JAPANESE THREADFIN BREAM NEMIPTERUS JAPONICUS (BLOCH, 1791) (PERCIFORMES, NEMIPERIDAE) FROM IRAQI MARINE WATER FISH
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The present study provides a new insight into valuable information on the diverse structure of the Anisakid population and discusses the limited species richness in the Nemipterus japonicus (Bloch,1791) (Perciformes, Nemiperidae). The fishing area consists of various locations in the Arabian Gulf (29°58 0 33 00 N48°28 0 20 E). A total of 315 marine fish were examined, (n=287) were infected. Larval stages (n= 763) encysted within the mesenteries peritoneum and viscera of fish organs were isolated, with a prevalence of 91.11% of infection and, the intensity was 2.65. Molecular analysis was carried out on thirty individuals who have examined the morphology and showed some appearance differences, by amplifying internal transcribed spacers

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Publication Date
Tue Nov 25 2025
Journal Name
Inorganic Chemistry Communications
Synthesis, spectroscopic and single-crystal analysis, and DFT studies of N₂O₂ diamine coordination complexes: solvent-driven geometry switching and NLO properties
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The design of coordination compounds with solvent-responsive optical properties remains a central challenge in molecular photonics. Here, we describe the synthesis and full characterisation of a symmetrical tetradentate diamine ligand, 3,3′-((1,2-phenylenebis(azanediyl))- bis(methanylylidene))bis(pentane-2,4-dione) (H₂L), and its neutral square-planar complexes [M(L)] (M(II) = Co, Ni, Cu). The Cu(II) complex crystallised as [Cu(L)]⋅0.5 (pyrazine), adopting a nearly square-planar geometry (τ₄ = 0.06) in the solid state, as confirmed by single-crystal X-ray diffraction. In DMSO solution, UV–Vis spectra revealed reversible axial coordination of two solvent molecules, driving a transformation to a distorted octahedral geometry. Struc

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Scopus
Publication Date
Thu Jul 14 2022
Journal Name
Egyptian Journal Of Medical Human Genetics
A single-nucleotide polymorphism of IL12A gene (rs582537 A/C/G) and susceptibility to chronic hepatitis B virus infection among Iraqi patients
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A case–control study (80 patients with chronic hepatitis B virus [HBV] infection and 96 controls) was performed to evaluate the association of an IL12A gene variant (rs582537 A/C/G) with HBV infection. Allele G showed a signifcantly lower frequency in patients compared to controls (31.2 vs. 46.9%; probability [p]=0.009; corrected p [pc]=0.027) and was associated with a lower risk of HBV infection (odds ratio [OR]=0.49; 95% confdence interval [CI]=0.29–0.83). A similar lower risk was associated with genotypes CG (17.5 vs. 29.2; OR=0.25; 95% CI=0.08–0.81; p=0.02) and GG (10.0 vs. 16.7; OR=0.25; 95% CI=0.07–0.91; p=0.036), but the pc value was not signifcant (0.12 and 0.126, respec‑ tively). Serum IL35 levels showed signifcant difere

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Publication Date
Mon Jan 01 2024
Journal Name
Lecture Notes In Mechanical Engineering
Development and Validation of a Free Piston Engine Linear Generator Simulation Model Including Cycle-To-Cycle Variation and Ignition Timing Sub-Models
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