Preferred Language
Articles
/
jpgiafs-1236
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
...Show More Authors

                 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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon May 25 2020
Journal Name
Journal Of Xi'an University Of Architecture & Technology
Iraqi Virtual Science Library (IVSL)): A field study of Iraqi researcher’s viewpoint
...Show More Authors

The aim of the research is to shed light on the stages of developing the Iraqi virtual science Library(IVSL) project, and to define its distinctive role in providing all kinds of electronic resources to researchers from professors and graduate students, to identify its contents , the entry interfaces and applications of use, and provide them through electronic portals to publishing houses, research institutions and international universities, The research sample included the teaching staff and researchers participating in educational qualification courses at the Continuing Education Center at the University of Baghdad, The research population and its sample consisted of the category of (IVSL) users, and its sample (387) users. Analysis meth

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Ecological Engineering
Removal of Nitrate from Aqueous Solution by Bio-Calcium from Iraqi Eggshells
...Show More Authors

View Publication
Scopus (5)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Fri Jun 30 2017
Journal Name
Journal Of Engineering
Enhancing Performance of Self–Compacting Concrete with Internal Curing Using Thermostone Chips
...Show More Authors

This paper is devoted to investigate the effect of internal curing technique on the properties of self-compacting concrete (SCC). In this study, SCC is produced by using silica fume (SF) as partial replacement by weight of cement with percentage of (5%), sand is partially replaced by volume with saturated fine lightweight aggregate (LWA) which is thermostone chips as internal curing material in three percentages of (5%, 10% and 15%) for SCC, two external curing conditions water and air. The experimental work was divided into three parts: in the first part, the workability tests of fresh SCC were conducted. The second part included conducting compressive strength test and modulus of rupture test at ages of (7, 28 and 90). The third part i

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 12 2007
Journal Name
Iraqi Journal Of Laser
Nonlinear Optical Properties of CdS Thin Film Nanoparticles Using z-Scan Technique
...Show More Authors

In the present work, a z-scan technique was used to study the nonlinear optical properties, represented by the nonlinear refractive index and nonlinear absorption coefficients of nanoparticles cadmium sulfide thin film. The sample was prepared by the chemical bath deposition method. Several testing were done including, x-ray, transmission and thickness of thin film. z-Scan experiment was performed at two wavelengths (1064 nm and 532 nm) and different energies. The results showed the effect of self-focusing in the material at higher intensities, which evaluated n2 to be (0.11-0.16) cm2/GW. The effect of two-photon absorption was studied, which evaluated β to be (24-106) cm/GW. In addition, the optical limiting behavior has been studied.

... Show More
View Publication Preview PDF
Publication Date
Sat May 30 2026
Journal Name
Journal Of Engineering
Aerodynamic Characteristics of a Rectangular Wing Using Non-Linear Vortex Ring Method
...Show More Authors

The aerodynamic characteristics of general three-dimensional rectangular wings are considered using non-linear interaction between two-dimensional viscous-inviscid panel method and vortex ring method. The potential flow of a two-dimensional airfoil by the pioneering Hess & Smith method was used with viscous laminar, transition and turbulent boundary layer to solve flow about complex configuration of airfoils including stalling effect. Viterna method was used to extend the aerodynamic characteristics of the specified airfoil to high angles of attacks. A modified vortex ring method was used to find the circulation values along span wise direction of the wing and then interacted with sectional circulation obtained by Kutta-Joukowsky theorem of

... Show More
View Publication
Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Developing production techniques of copper powder less than 125 micron without grinding
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Numerical Approach of Linear Volterra Integro-Differential Equations Using Generalized Spline Functions
...Show More Authors

This paper is dealing with non-polynomial spline functions "generalized spline" to find the approximate solution of linear Volterra integro-differential equations of the second kind and extension of this work to solve system of linear Volterra integro-differential equations. The performance of generalized spline functions are illustrated in test examples

View Publication Preview PDF
Crossref
Publication Date
Sun May 11 2014
Journal Name
World Journal Of Experimental Biosciences
Detection of hydrolytic enzymes produced by Azospirillum brasiliense isolated from root soil
...Show More Authors

Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Board For Medical Specializations In Dermatology And Venereology
Treatment of Cutaneous Leishmaniasis by Topical 25% Podophyllin Solution (Case-Controlled Study)
...Show More Authors

KE Sharquie, AA Noaimi, AG Al-Ghazzi, 2010 - Cited by 2

View Publication
Publication Date
Wed Jul 01 2020
Journal Name
2020 42nd Annual International Conference Of The Ieee Engineering In Medicine & Biology Society (embc)
Recurrent Fusion of Time-Domain Descriptors Improves EMG-based Hand Movement Recognition
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref