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Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: . Applied research in the National Insurance Company
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                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability in the financial statements and are disclosed only as contingent liabilities.

The study aims to identify the basic elements necessary for the disclosure of potential liabilities and contingent liabilities and its trends in the financial reports of the National Insurance Company.

 The research problem is represented in the difficulty of accounting disclosure of potential liabilities and contingent liabilities for insurance activities, which affected the reliability of the financial statements. A question arises about how to estimate potential liabilities and contingent liabilities in insurance companies and whether they are disclosed in the financial statements.

The researchers recommend that it is necessary to hold training courses for employees of insurance companies and employees of auditing companies and offices to familiarize them with international accounting standards in general and financial reporting standard (17) for the insurance industry to develop

Applications of accounting disclosure of potential liabilities and contingent liabilities for insurance activities.

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Publication Date
Sat Aug 21 2021
Journal Name
Digest Journal Of Nanomaterials And Biostructures
Hydrogen sulfide gas sensing properties of in2o3 – cdo nanoparticles(Article)
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Thin films of In2O3-CdO at various CdO contents (0.01, 0.02, 0.03, 0.04 and 0.05) were deposited on transparent substrate which is glass using chemical spray pyrolysis deposition method at substrate temperature 150oC. The structural properties was studied to characterize the prepared materials by XRD analysis. Surface morphology has been illustrated using scanning electron microscopy which proved the nanosize of prepared materials. This materials have been used as gas sensor for toxic gas which is hydrogen sulfide H2S. The sensitivity and response speed have been investigated with addition of CdO nanoparticles. © 2021, S.C. Virtual Company of Phisics S.R.L. All rights reserved.

Publication Date
Thu May 01 2025
Journal Name
Journal Of Engineering
Transient Response Investigation of Cross-Ply Plates Using Refined Theory
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Response of cross-ply plates subjected to transient load is obtained using five variables refined plate theory, and four variables plate theory. Equations of motion are derived through the principleof virtual work. Navier series used for simply supported laminated plates. The results of this work are presented for different parameters, such as the ply number, thickness, and modulus ratio with mechanical load (sinusoidal and step pulses), which are compared with those obtained using high-order shear plate theory. Five variables of refined plate theory give results that are considerably different from the four variables of refined plate theory and higher-order theory. The obtained results from the four variables theory have the same behavior

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation of polymer thin film using as NH3 gas Sensor
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Polyaniline organic Semiconductor polymer thin films have been prepared by oxidative polymerization at room temperature, this polymer was deposited on glass substrate with thickness 900nm, FTIR spectra was tested , the structural,optical and electrical properties were studied through XRD ,UV-Vis ,IR measurements ,the results was appeared that polymer thin film sensing to NH3 gas.

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Publication Date
Mon Apr 07 2025
Journal Name
Al-nahrain Journal For Engineering Sciences
Design of Reverse Osmosis Water Treatment Unit Using Lanxess Lewaplus2
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Basrah is the richest town and the economic capital of Iraq. It suffers from lack of drinking water. This project is a dream to supply drinking water to Basrah citizens within WHO standards. Water should pass sedimentation and filtration stages before interring reverse osmosis unit. The design is carried out using lewaplus2 software. Several parameters should be selected in the design step membrane type, number of stages, number per element in each stage, and the recovery percentage. An optimization is carried out using Minitab ver. 18 for the acceptable limit of TDS and minimum cost and it was found that the optimum conditions were 52% for first stage, the numbers of vessels are 20 for both the first and second stage. In addition,

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Threshold Current Density of Al0.1Ga0.9N/GaN Triple Quantum Well Laser
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Semiconductor laser is used in processing many issues related to the scientific, military, medical, industrial and agricultural fields due to its unique properties such as coherence and high strength where GaN-based components are the most efficient in this field. Current technological developments mention to the strong connection of GaN with sustainable electronic and optoelectronic devices which have high-efficiency. The threshold current density of Al0.1Ga0.9N/GaN triple quantum well laser structure was investigated to determine best values of the parameters affecting the threshold current density that are well width, average thickness of active region, cavity length, reflectivity of cavity mirrors and optical confinement factor. The opt

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Publication Date
Thu Dec 01 2022
Journal Name
Civil And Environmental Engineering
Performance of Prestressed Concrete Hunched Beams with Multi-Quadrilaterals Openings
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Abstract<p>A long-span Prestressed Concrete Hunched Beam with Multi-Quadrilateral Opening has been developed as an alternative to steel structural elements. An experimental program was created and evaluated utilizing a single mid-span monotonic static load on simply supported beams, which included six beams with openings and the solid control beam without openings, to investigate the performance of such beams. The number and height of the quadrilateral openings are the variables to consider. According to test results, the presence of openings in the prestressed concrete hunched beam with multi-quadrilateral opening did not considerably affect their ultimate load capacity with respect to a contro</p> ... Show More
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Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Microwave Pyrolysis of Albizia Branches Using Iraqi Bentonite Clays
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Catalytic microwave-assisted pyrolysis of biomass is gaining popularity as an alternative to fossil fuels due to health, environmental, climate, and economic issues. This study conducted a catalytic pyrolysis process of the Albizia plant's branches using an Iraqi clay catalyst (bentonite) focusing on the variables including the biomass-particle size, experimental time, microwave power level, and the catalyst-to-biomass ratio. The physical and chemical properties of the resulting biofuel were analyzed presented by HHV, acidity, density, viscosity, GC-MS, FTIR for bio-oil and SEM, EDX, BET, HHV, FTIR for biochar. The study revealed that addition of bentonite as a catalyst led to enhanced production of biogas produced from 5% to 45% an

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research &amp; Development
Maternal Attitude Toward Formula Feeding among Sample of Iraqi Mothers
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Publication Date
Sun Jan 01 2017
Journal Name
The Iraqi Journal Of Agricultural Science 48 (5), 1197-1205‏
Sex identification of date palm by using dna molecular markers
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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
BVR CCD Photometric observation analysis of spiral galaxy Ic 467
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The structure and composition of the stellar population in the surface brightness galaxy Ic 467 is studied using BVR CCD photometry. The observations were obtained on the 1.88m optical telescope of Kottamia Astronomical Observatory, KAO, Egypt. A two-dimensional decomposition of the galaxy bulge and disk components is carried out. A powerful star forming region is observed near the galactic center. Based on the positions of the various components of the galaxy in two color diagrams and the surface brightness of the eastern arms in V filter is brighter than the western arm. From the observations, the surface brightness profiles, Ellipticity profiles, position angle profiles and color indices profiles are described and studied.

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