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

The study aimed to identify the E-leadership practice at Princess Nora Bint Abdul Rahman University and to explore the obstacles that are facing the leaders in the implementation of E-leadership, in addition to find mechanisms to improve the practice of electronic driving at the university in light of the Corona pandemic. A descriptive analytical approach was used by depending on a questionnaire to collect the needed data. The study sample consisted of (139) heads of departments, attorneys' colleges and support Deanships universities. The study results showed that E-leadership employment recorded a medium to high degree. Especially at university, that publishing decisions electronically and uses technical means in providing its services.

The inelastic C2 form factors and the charge density distribution (CDD) for ^58,60,62Ni and ^64,66,68Zn nuclei has been investigated by employing the Skyrme-Hartree-Fock method with (Sk35-Skzs*) parametrization. The inelastic C2 form factor is calculated by using the shape of Tassie and Bohr-Mottelson models with appropriate proton and neutron effective charges to account for the core-polarization effects contribution. The comparison of the predicted theoretical values was conducted with the available measured data for C2 and CDD form factors and showed very good agreement.

Abstract

This study aims to identify the repercussions of the Corona pandemic (Covid 19) and its impact on the educational and psychological functions of the Omani family from the point of view of a number of fathers and mothers. Drive for a group of fathers and mothers, some of whom work in the government sector and others are mothers enrolled in graduate studies programs at the university, their ages range between (30-50 years) totally (28) mothers and fathers: 22 mothers and 6 fathers. The results showed that the repercussions of the transformation of e-learning, home quarantine, social distancing, and the challenges associated with them were among the most frequent responses that posed a real challenge to the

The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan

 Abstract

Basra province is known for its logistic location for trading activity and oil industry. By geological point of view, Basra areas are believed to consist mainly of alternation of (clay, silty clay, clayey silt, silt and sand) type of soil. Any development of industry in this area should be affected by the occurrence of the clay soil. That is why the investigation to the soil is more than necessary. In this case, a vast testing program was carried out by the author to evaluate the various formations constituting the of some Basra soils. An attempt to characterize and discuss the nature, minerals, engineering behavior and field properties of soil samples extracted from more than one thousand and one

study aims to examine education and the challenges of globalization in light of Corona pandemic. The examination involves surveying a randomly selected sample from the University of Baghdad’s professors, particularly from the colleges of Education for Women, Arts, and Sciences. The purpose of this examination is to learn about the dimensions of globalization, its effects on the educational process, and the importance of distance education during the spread of Corona virus quarantine. To achieve this, the researcher followed a descriptive and analytical approach by applying a questionnaire to a sample of 70 teachers who were randomly selected electronically. Results have shown that 78.6% emphasized the contribution of globalization duri

Objectives:  The present study aimed to assess the compulsion among health care providers during the pandemic of COVID-19.

Methodology:  a descriptive design was used in the present study.  This study was conducted from October 10th, 2020 through May 20th, 2021.  The study was conducted on a probability (convenient) sample of 248 physicians and nurses who work at Baghdad Teaching hospital in Baghdad city.  The instrument was used in this study is the COVID Stress Scale-Arabic version (CSS).

 Results:  The result of this study showed that 42 % of HCPs had moderate symptoms and 36% of them had mild compulsive symptoms, and

This dissertation depends on study of the topological structure in graph theory as well as introduce some concerning concepts, and generalization them into new topological spaces constructed using elements of graph. Thus, it is required presenting some theorems, propositions, and corollaries that are available in resources and proof which are not available. Moreover, studying some relationships between many concepts and examining their equivalence property like locally connectedness, convexity, intervals, and compactness. In addition, introducing the concepts of weaker separation axioms in α-topological spaces than the standard once like, α-feebly Hausdorff, α-feebly regular, and α-feebly normal and studying their properties. Furthermor

The research is the realization of a manuscript of Abdul Baqi al-Omari nicknamed (Farouk) relative to Al-Faruq Omar bin al-Khattab (Radha) and (Mosli) relative to the city of Mosul in Iraq and (immediate) to improvisation of poetry immediately lived during the era of the Ottomans. Entitled (Picture written by the whole secret sea embroidered crown literary style genius with wisdom poetry and magical prose Hazrat Abdul Baqi Effendi Omari comforting and congratulated to Sheikh Ali Talabani dear) and the manuscript in two versions, the subject of my brothers, in which congratulations and condolences Sheikh Ali Talabani, an administrative position in the Ottoman Empire, And the importance of the manuscript Baha The twist on the hair of Abdul