Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

Equilrium, kinetic  and mechanistic studies  for  thcoordination of

some amino acids  "'AA'1

glycine,  alanine, .a:ncl  histidine, to  Cr  (Ill)

center  of trans .[Cr(ox}2(B.2 0hr   {TJ'} cornplein monderarely  acidic

range ofpH=4.8-6-.7 ( p =Q.4M NaN03) are  reported.  The equili rium

c.onsta:nts   at  25°C   .were  found   logKequ.=4.95J ,5.206and5.128for glycine, alap.ine, md

Biosorption of lead, chromium, and cadmium ions from aqueous solution by dead anaerobic biomass (DAB) was studied in single, binary, and ternary systems with initial concentration of 50 mg/l. The metal-DAB affinity was the same for all systems. The main biosorption mechanisms were complexation and physical adsorption of metallic cations onto natural active functional groups on the cell wall matrix of the DAB. It was found that biosorption of the metallic cations onto DAB cell wall component was a surface process. The main functional groups involved in the metallic cation biosorption were apparently carboxyl, amino, hydroxyle, sulfhydryl, and sulfonate. These groups were part of the DAB cell wall structural polymers. Hydroxyle groups (–O

The Na Bop-Pu Sap Pb-Zn ore bodies represent a typical vein-type lead-zinc deposit situated in the Cho Don area and are currently being extracted for their lead and zinc resources. This deposit is characterized by its significant scale and quality and is considered one of the prominent lead-zinc deposits in the Cho Don area. Despite its significance, this deposit has not received adequate attention, resulting in limited knowledge of its geology, mineralization, and deposit genesis model. To address this knowledge gap, our study utilized several methodologies, including field surveying, ore mineral analysis under a microscope, and S and Pb isotopic geochemistry. By employing these approaches, we were able to obtain specific insights

This work involves the preparation of the ligand [KL] :-                    Â­Â­Â­Â­Â­Â­

K[4-(N-(5-methylisoxazol-3-yl) sulfamyl) phenylcarbamodithioate] from the reaction of sulfamethoxazole  with Carbon disulfide  in the presence of  potassium hydroxide under reflux (4 hours) using methanol as asolvent. The prepared ligand was characterized using FT-IR, UV-Vis, ¹H,¹³C–NMR spectroscopy, molar conductivity and melting point,  Complexes for the above ligand [KL] with some bivalent transition and non-transition metals (Mn ⁺², Co⁺²  , Ni⁺²  ,

Abstract: Thorough assessment of the Maxillary,Sinus is very important. Recently 3-dimensional imagewith Cone Beam Computed Tomography (CBCT) is very dependable in Maxillary Sinus diagnosis. The aim of this study is to: shade light on the role of (CBCT) diagnosis of the maxillary sinus anatomical variation and pathological finding among smokers and nonsmokers prior to maxillary sinus lift techniques. Materials and Method: In this study 60 males with age ranged between 20-50 years old, referred for (CBCT) assessment of maxillary sinus in the Specialist Health Center of AL-Sadder city. The scanning were performed using Kodak 9500 (CBCT), the KV was 90, mA10 and scanning time 10 s. Voxel size 0.3mm with( DICOM ) software on a multiplaner re

In this work, electrochemical process was presented to polymerized eugenol on Gr.2 and Gr.5 titanium alloys before and after treated by Micro Arc Oxidation (MAO), where Gr.2 is commercial pure titanium and Gr.5 is Ti-6Al-4V dental alloys. The deposited layers were characterized by scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FTIR). The adhesion strength of polymeric thin-film was estimation by using pull-off adhesion test and the result was the adhesion strength of PE was (1.23 MPa) on Gr.2 before MAO and increase to (1.98 MPa) on Gr.2 after MAO treatment. The corrosion behavior of Gr.2 and Gr.5 alloy in artificial saliva environment at

The added value of internal audit greatly contributes to adding value to the institution, but most departments of economic units in Iraq neglected the role of internal audit and the added value that can be achieved by those institutions, since the term added value of internal audit is a relatively vague term from the premise that what cannot be measured is difficult Determine it, and perhaps descriptive standards for it is the extent of compliance with international auditing standards (IIA).

The research aims to study the procedures and results of auditing to verify that they have given an added value to the audit with a positive impact, develop its aspects and research, identify deficiencies for the audi

The present study was designed to investigate the effects of VêO^® premium and vitamin C (Vit. C) supplementation on lipid profile before and during pregnancy in local Iraqi ewes during heat stress. The study was conducted in a private field in Fallujah city, west Iraq, during the period from 6/8/2019 to 8/2/2020. Twenty local Iraqi ewes were divided randomly into four equal groups (5 for each group) The first group (T₁) was given VêO^® premium (4 g/ ewe/ day), the second group (T₂) was given VêO^® premium (2 g/ ewe/ day), and the third group (T₃) was given Vit. C (40 mg/ ewe/ day), and the fourth group (T₄) was left without treatment, as a control group. Aft