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

                 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

Background. Material tribology has widely expanded in scope and depth and is extended from the mechanical field to the biomedical field. The present study aimed to characterize the nanocoating of highly pure (99.9%) niobium (Nb), tantalum (Ta), and vanadium (V) deposited on 316L stainless steel (SS) substrates which considered the most widely used alloys in the manufacturing of SS orthodontic components. To date, the coating of SS orthodontic archwires with Nb, Ta, and V using a plasma sputtering method has never been reported. Nanodeposition was performed using a DC plasma sputtering system with three different sputtering times (1, 2, and 3 hours). Results. Structural and elemental analyses were conducted on the deposited coating

Solar photovoltaic (PV) system has emerged as one of the most promising technology to generate clean energy. In this work, the performance of monocrystalline silicon photovoltaic module is studied through observing the effect of necessary parameters: solar irradiation and ambient temperature. The single diode model with series resistors is selected to find the characterization of current-voltage (I-V) and power-voltage (P-V) curves by determining the values of five parameters ( ). This model shows a high accuracy in modeling the solar PV module under various weather conditions. The modeling is simulated via using MATLAB/Simulink software. The performance of the selected solar PV module is tested experimentally for differ

A thin film of (SnSe) and SnSe:Cu with various Cu ratio (0,3,5 and 7)% have been prepared by thermal evaporation technique with thickness 400±20 nm on glass substrate at (R.T). The effect of Cu dopants concentration on the structural, morphological, optical and electrical properties of (SnSe) Nano crystalline thin films was explored by using X-ray diffraction (XRD), scanning electron microscopy (SEM), atomic force microscopy (AFM), energy dispersive spectroscopy (EDS), UV–Vis absorption spectroscopy and Hall Effect measurement respectively. X-ray diffraction analysis reveal the polycrystalline nature of the all films deposited with orthorhombic structure which possess a preferred orientation along the (111) plane. The crystalline sizes o

Two homopolymeric and three copolymeric additives for base oil were synthesized using octyl acrylate (OA) and tert-butyl acrylamide (TBA) monomers. The two additives named P1 and P2 are the homopolymers of TBA and OA, respectively, whereas copolymeric additives named Co1, Co2, and Co3 were synthesized by varying the ratios of TBA:OA as 1:3, 3:1 and 1:1, respectively. The prepared polymers were characterized by Fourier Transform Infrared (FTIR). Based on the solubility of synthesized polymers in base oil and reactivity ratios of TBA/OA copolymer (0.222, 0.434) calculated by Fineman-Ross method, P2, Co1, Co2 and Co3 were selected to evaluate their performance as pour point depressant (PPD), viscosity improver (VII), and anticorrosion addit

INFLUENCE OF SOME FACTOR ON SOMATIC EMBRYOS INDUCTION AND GERMINATION OF DATE PALM CV BARHI BY USING CELL SUSPENSION CULTURE TECHNIQUEe

INFLUENCE OF SOME FACTOR ON SOMATIC EMBRYOS INDUCTION AND GERMINATION OF DATE PALM BARHI C.V BY USING CELL SUSPENSION CULTURE TECHNIQUE