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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 Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Heavy Metals from Industrial Wastewater by Using RO Membrane
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Industrial wastewater containing nickel, lead, and copper can be produced by many industries. The reverse osmosis (RO) membrane technologies are very efficient for the treatment of industrial wastewater containing nickel, lead, and copper ions to reduce water consumption and preserving the environment. Synthetic industrial wastewater samples containing Ni(II), Pb(II), and Cu(II) ions at various concentrations (50 to 200 ppm), pressures (1 to 4 bar), temperatures (10 to 40 oC), pH (2 to 5.5), and flow rates (10 to 40 L/hr), were prepared and subjected to treatment by RO system in the laboratory. The results showed that high removal efficiency of the heavy metals could be achieved by RO process (98.5%, 97.5% and 96% for Ni(II),

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Publication Date
Sat Apr 01 2017
Journal Name
Image & Video Processing
Enhancement of LBP-based face identification system by adopting preprocessing techniques
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Face Identification system is an active research area in these years. However, the accuracy and its dependency in real life systems are still questionable. Earlier research in face identification systems demonstrated that LBP based face recognition systems are preferred than others and give adequate accuracy. It is robust against illumination changes and considered as a high-speed algorithm. Performance metrics for such systems are calculated from time delay and accuracy. This paper introduces an improved face recognition system that is build using C++ programming language with the help of OpenCV library. Accuracy can be increased if a filter or combinations of filters are applied to the images. The accuracy increases from 95.5% (without ap

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Heun Method Using to Solve System of NonLinear Functional Differential Equations
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In this paper Heun method has been used to find numerical solution for first order nonlinear functional differential equation. Moreover, this method has been modified in order to treat system of nonlinear functional differential equations .two numerical examples are given for conciliated the results of this method.

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Publication Date
Wed Feb 01 2012
Journal Name
International Review Of Physics (e-journal) (irephy)
Some structural properties studying of porous silicon preparing by photochemical etching
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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Wear rate of epoxy resin reinforced with multi walls carbon nanotubes
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In this study, nanocomposites have been prepared by adding
multiwall carbon nanotubes (MWCNTs) with weight ratios (0, 2, 3,
4, 5) wt% to epoxy resin. The samples were prepared by hand lay-up
method. Influence of an applied load before and after immersion in
sodium hydroxide (NaOH) of normality (0.3N) for (15 days) at
laboratory temperature on wear rate of Ep/MWCNTs
nanocomposites was studied. The results showed that wear rate
increases with increasing the applied load for the as prepared and
immersed samples and after immersion. It was also found that epoxy
resin reinforced with MWCNTs has wear rate less than neat epoxy.
The sample (Ep + 5wt% of MWCNTs) has lower wear rate. The
immersion effect in base so

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Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Active Vibration Control of Cantilever Beam by Using Optimal LQR Controller
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Many of mechanical systems are exposed to undesired vibrations, so designing an active vibration control (AVC) system is important in engineering decisions to reduce this vibration. Smart structure technology is used for vibration reduction. Therefore, the cantilever beam is embedded by a piezoelectric (PZT) as an actuator. The optimal LQR controller is designed that reduce the vibration of the smart beam by using a PZT element.  

In this study the main part is to change the length of the aluminum cantilever beam, so keep the control gains, the excitation, the actuation voltage, and mechanical properties of the aluminum beam for each length of the smart cantilever beam and observe the behavior and effec

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Bioremediation of Soil Contaminated with 2,4-D Herbicide Using Bioslurry Reactor
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Ex-situ bioremediation of 2,4-D herbicide-contaminated soil was studied using a slurry bioreactor operate at aerobic conditions. The performance of the slurry bioreactor was tested for three types of soil (sand, sandy loam and clay) contaminated with different concentration of 2,4-D, 200,300and500mg/kg soil. Sewage sludge was used as an inexpensive source of microorganisms which is available in large quantities in wastewater treatment plants. The results show that all biodegradation experiments demonstrated a significant decreases in 2,4-D concentration in the tested soils. The degradation efficiency in the slurry bioreactor decreases as the initial concentration of 2,4-D in the soils increases.A 100 % removal was achieved at initial con

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Development of Sinusitis After Sinus Floor Elevation Surgery: A Systematic Review
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Background: Maxillary sinusitis can arise after sinus floor elevation surgery and should be treated immediately to prevent further complications which included dental implants failure, graft lost, and oro-antral fistula. This is the first systematic review to assess the incidence, causes, and treatment of sinusitis after sinus lift surgery. Materials and methods: An electronic search included MEDLINE (PUBMED) data base site was carried out for articles involving development of sinusitis after sinus lift surgery from September 1997 up to April, 8, 2017. The search was done and reviewed by two independent authors. Results: The total results of electronic search were (182) abstracts and articles, the extracted articles which involved develo

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Publication Date
Thu Jul 05 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Methicillin-Resistant Staphylococcus epidermidis Isolated from Breast Tumors of Iraqi Patients
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Background: Globally, breast cancer is the second leading cause of death among women in Iraq. Several genetic and environmental factors are associated..

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Publication Date
Thu Mar 09 2023
Journal Name
Coatings
Nondestructive Evaluation of Fiber-Reinforced Polymer Using Microwave Techniques: A Review
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Carbon-fiber-reinforced polymer (CFRP) is widely acknowledged as a leading advanced material structure, offering superior properties compared to traditional materials, and has found diverse applications in several industrial sectors, such as that of automobiles, aircrafts, and power plants. However, the production of CFRP composites is prone to fabrication problems, leading to structural defects arising from cycling and aging processes. Identifying these defects at an early stage is crucial to prevent service issues that could result in catastrophic failures. Hence, routine inspection and maintenance are crucial to prevent system collapse. To achieve this objective, conventional nondestructive testing (NDT) methods are utilized to i

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