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 i

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

HCl is separated from HCl –H₂SO₄  solution by membrane distillation process(MD). The flat –sheet membranes made from polyvinylidene fluoride (PVDF) and polypropylene (pp.). Plate and frame these types of membrane where used in the process. The feed is a mixture of HCl and H₂SO₄ acids compositions depended on metals treated object.HCl concentration increased in the permeate during the process but sulfuric acid increased gradually in the feed .During the concentration of solution acids concentrations in the feed at the beginning were 50 g/dm³ of sulfuric acid and 50 g/dm³ of hydrochloric acid at 333K feed temperature the permeate flux was 71 dm

      In this article, a numerical study of compressible and weak compressible Newtonian flows is achieved for a time marching, Galerkin algorithm. A comparison between two numerical techniques for such flows, namely the artificial compressibility method (AC–method) and the fully artificial compressibility method (FAC–method) is performed. In the first artificial compressibility parameter (  is added to the continuity equation, while this parameter is added to both continuity and momentum equations in the second technique. This strategy is implemented to treat the governing equations of Newtonian flow in cylindrical coordinates (axisymmetric). Particularly, this study concerns with the effect of the artificial compressibility p

A new simple sensitive and selective spectrophotometric method has been developed for the analysis of vanadium(V) in three randomly chosen samples from river water at different locations by continuous flow injection analysis. The method based on the oxidation of pyrogallol by vanadium(V) in acidic solution to form color species and the same species was determined using homemade Ayah 6SX1-T-2D solar cell analyser . Chemical and physical parameters were investigated using the high intensity of snow white light emitted diode as a source. The linear dynamic range for the instrument response versus vanadium(V) concentration was 1-200 mg.L-1 with correlation coefficient r = 0.9920. The limit of detection (S/N=3) was 70 ng/ sample from the step

A new simple sensitive and selective spectrophotometric method has been
developed for the analysis of vanadium(V) in three randomly chosen samples from
river water at different locations by continuous flow injection analysis. The method
based on the oxidation of pyrogallol by vanadium(V) in acidic solution to form color
species and the same species was determined using homemade Ayah 6SX1-T-2D
solar cell analyser . Chemical and physical parameters were investigated using the
high intensity of snow white light emitted diode as a source. The linear dynamic
range for the instrument response versus vanadium(V) concentration was 1-200
mg.L-1 with correlation coefficient r = 0.9920. The limit of detection (S/N=3) was 70<

     In this study, carbon nanotubes were prepared using a pure chemical method modified similar to the Hummers method with simple changes in the work steps. The carbon nanotubes were then coated and reduced on copper and aluminum metals using the electrodeposition method (EDP) for corrosion protection application in seawater medium (NaCl 3.5%) at four different temperatures: 20, 30, 40, and 50 °C, which were studied using three electrode potentiostats. All corrosion measurements, thermodynamics, and kinetics parameters were nominated from Tafel plots. The films deposited by the carbon nanotubes were examined by the SEM technique, and this technique showed the formation of carbon nanotubes.

irrigation use at many stations along the Euphrates River inside the Iraqi lands and to try to correlate the results with the satellite image analyses for the purpose of making a colored model for the Euphrates that can be used to predict the quality classifications of the river for irrigation use at any point along the river. The Bhargava method was used to calculate the water quality index for irrigation use at sixteen stations along the river from its entrance to the Iraqi land at Al-Qaim in Anbar governorate to its union with the Tigris River at Qurna in Basrah governorate. Coordinates of the sixteen stations of the Euphrates River were projected at the mosaic of Iraq satellite image which was taken from LANDSAT satellite for bands 1, 2

Based on the systematic scientific investigation of artistic achievement, researchers (critics) adhere to mechanisms based on epistemology, through which it is envisaged to reveal the meaning of the achievement as the product of three actors: the effectiveness of an artistic sense, the effectiveness of an idea, and the arousal of taste according to systematic criticism procedures that investigate the new artistic achievement. Or, in a specific way, the possibility of meaning in all the accomplished from the aesthetics of artistic presentation and the character of the self-accomplished by the "artist" and the critic invokes his critical tools with certain cognitive foundations. In defining its nature from the rest of the other cultural ac