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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
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reduction of Sulfur Compounds from Petroleum Fraction Using Oxidation-Adsorption Technique
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Oxidation of sulfur compounds in fuel followed by an adsorption process were studied using two modes of operation, batch mode and continuous mode (fixed bed). In batch experiment oxidation process of kerosene with sulfur content 2360 ppm was achieved to study the effect of amount of hydrogen peroxide(2.5, 4, 6 and 10) ml at different temperature(40, 60 and 70)°C. Also the effect of amount acetic acid was studied  at the optimal conditions of the oxidation step(4ml H2O2 and 60 °C).Besides, the role of acetic acid different temperatures(40, 60, 70) °C and 4ml H2O2, effect of reaction time(5, 30, 60, 120, 300) minutes at temperatures(40,60) °C, 4ml H2O2 and 1 mlHAC)&

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Publication Date
Wed Aug 12 2020
Journal Name
International Journal On Advanced Science, Engineering And Information Technology
Developing of a 3D Printer to Produce Parts Using Powder Metal
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Publication Date
Fri Jan 20 2023
Journal Name
Iranian Journal Of Materials Science And Engineering
First-Principles Analysis of Cr-Doped SrTiO3 Perovskite as Optoelectronic Materials
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This contribution evaluates the influence of Cr doping on the ground state properties of SrTiO3 Perovskite using GGA-PBE approximation. Results of the simulated model infer agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ doping levels in SrTiO3 has been investigated. Structural parameters infer that Cr3+ doping alters the electronic structures of SrTiO3 by shifting the conduction band through lower energies for the Sr and Ti sites. Substituting Ti site by Cr3+ results the energy gap in being eliminated revealing a new electrical case of conducting material for the system. Furthermore, it has been noticed that Cr doping either at Sr or Ti positions could effectiv

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Publication Date
Mon Mar 03 2014
Journal Name
Journal Of Al-nahrain University
Adsorption of Ciprofloxacin Hydrochloride from Aqueous Solution by Iraqi Porcelinaite Adsorbent
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Pharmaceuticals are widely distributed in different applications and also released into the environment. Adsorption of Ciprofloxacin HCl (CIPH) on Porcelinaite was studied at ambient conditions. The adsorption isotherms can be well described using the Freundlich and Temkin equations. The pH of the solution influences significantly the adsorption capacity of Porcelinaite, the adsorption of CIPH increased from the initial pH 1.3 and then decreased over the pH rang of 3.8-9. The adsorption is sensitive to the change in ionic Strength, which indicate that electrostatic attraction is a significant mechanism for sorption process. The enthalpy change (ΔH) for the adsorption of CIPH onto Porcelinaite signifies an endothermic adsorption. The ΔG va

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Publication Date
Wed Feb 17 2016
Journal Name
International Journal Of Computer Applications
Aerodynamic Characteristics of CLARK-Y Smoothed Inverted Wing with Ground Effects
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A two-dimensional computational study had been performed regarding aerodynamic forces and pressures affecting a cambered inverted airfoil, CLARK-Y smoothed with ground effects by solving the Reynolds-averaged Navier-Stokes equations, using the commercial software COMSOL Multiphysics 5.0 solver. Turbulence effects are modeled using the Menter shear-stress transport (SST) two-equation model. The negative lift (down-force), drag forces and pressures surface were predicted through the simulation of wings over inverted wings in different parameters namely; varying incidences i.e. angles of attack of the airfoils, varying the ride hide from the ground covering various force regions, two-dimensional cross-section of the inverted front wings to be

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Publication Date
Mon Jan 18 2016
Journal Name
Publications Of The Astronomical Society Of The Pacific
Extreme Contrast Ratio Imaging of Sirius with a Charge Injection Device
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Advanced Research In Fluid Mechanics And Thermal Sciences
Aerodynamics of a Formula One car front cascade wing during cornering
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Publication Date
Sun Mar 31 2019
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Behavior of Plain Concrete Beam Analyzed Using Extended Finite Element Method
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In this study, plain concrete simply supported beams subjected to two points loading were analyzed for the flexure. The numerical model of the beam was constructed in the meso-scale representation of concrete as a two phasic material (aggregate, and mortar). The fracture process of the concrete beams under loading was investigated in the laboratory as well as by the numerical models. The Extended Finite Element Method (XFEM) was employed for the treatment of the discontinuities that appeared during the fracture process in concrete. Finite element method with the feature standard/explicitlywas utilized for the numerical analysis. Aggregate particles were assumedof elliptic shape. Other properties such as grading and sizes of the aggr

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Publication Date
Sat May 30 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Postoperative assessment of dental implants by using multi-slice computed tomography
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Background: Implantology is a fast growing area in dentistry. One of the most common issues encountered in dental implantation procedures is the lack of adequate preoperative planning. Conventional radiography may not be able to assess the true regional three-dimensional anatomical presentation. Multi Slice Computed Tomography provides data in 3-dimentional format offering information on craniofacial anatomy for diagnosis; this technology enables the virtual placement of implant in a 3-Dimensional model of the patient jaw (dental planning). Patients, Material and Methods: The sample consisted of (72) Iraqi patients indicated for dental implant (34 male and 38 female), age range between (20-70) years old. They were examined during a time p

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Publication Date
Thu Dec 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Smart internet of things kindergarten garbage observation system using Arduino uno
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<span lang="EN-US">Increase the in population and kindergarten number, especially in urban areas made it difficult to properly manage waste. Thus, this paper proposed a system dedicated to kindergartens to manage to dispose of waste, the system can be called smart garbage based on internet of things (SGI). To ensure a healthy environment and an intelligent waste in the kindergarten management system in an integrated manner and supported by the internet of things (IoT), we presented it in detail identification, the SGI system includes details like a display system, an automatic lid system, and a communication system. This system supplied capabilities to monitor the status of waste continuously and on IoT website can show the pe

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