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: The need of the patient for a more reasonable esthetic orthodontic intervention has risen nowadays. Thus, orthodontists make use of esthetic orthodontic materials like brackets, ligature elastics, and arch wires. The esthetic brackets come as different forms of materials, such as ceramic brackets, which have their stainability remaining as the most important consideration for the patients and the orthodontists. This study aimed to compare the staining effects of various staining materials, including black tea, cigarette smoke and Pepsi, as well as the time effect on the color stability of sapphire ceramic brackets bonded with three kinds of light cure orthodontic adhesives: Transbond, Resilience and Enlight. Materials and Met

Shallow foundations are usually used for structures with light to moderate loads where the soil underneath can carry them. In some cases, soil strength and/or other properties are not adequate and require improvement using one of the ground improvement techniques. Stone column is one of the common improvement techniques in which a column of stone is installed vertically in clayey soils. Stone columns are usually used to increase soil strength and to accelerate soil consolidation by acting as vertical drains. Many researches have been done to estimate the behavior of the improved soil. However, none of them considered the effect of stone column geometry on the behavior of the circular footing. In this research, finite ele

تضمن هذا العمل تحضير ليكند قاعدة شيف جديدة مشتقة من مادة البولي أكريلاميد والكلوترالديهايد [(2S, 2'S) – N, N' - (pentane-1, 5-diylidene) bis (2- methylbutan amide)]  مع بعض المعادن الثقيلة (Cr + 3 Mn + 3 , Fe + 3 , ,Co + 2,  Ni + 2 ,Cu + 2  Zn + 2 , Cd + 2,) لتنتج المعقدات المقابلة. تم تشخيص قواعد شيف ومعقداتها المعدنية بأستخدام طيف الأشعة تحت الحمراء والأشعة المرئية وفوق البنفسجية، والتوصيلية ,وقيم المغناطيسية والتحليل الحراري الوزني وحيود الأشعة السينية ومجه

Ferric oxide nanoparticles Fe3O4NPs have been prepared by the coprecipitation method, which were used to functionalize the surface of electrospun nanofibers of polyacrylonitrile to increase their effectiveness in adsorption of Congo red (CR) dye from their aqueous solutions. The effect factors of adsorption were systematically investigated such as adsorbent mass, initial concentration, contact time, temperature, ionic strength and pH. The maximum adsorbed amount of the dye was at 0.003g of adsorbent. The adsorption of dye increased with increasing initial dye concentration and the system reaches to the equilibrium state at 150 min. The adsorbed dye capacity decreases with increasing temperature which indicates to the exothermic nature of ad

Abstract

  The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable.                                                                                  &nb

In this work, porous silicon (PS) are fabricated using electrochemical etching (ECE) process for p-type crystalline silicon (c-Si) wafers of (100) orientation. The structural, morphological and electrical properties of PS synthesized at etching current density of (10, 20, 30) mA/cm2 at constant etching time 10 min are studied. From X-ray diffraction (XRD) measurement, the value of FWHM is in general decreases with increasing current density for p-type porous silicon (p-PS). Atomic force microscope (AFM) showed that for p-PS the average pore diameter decreases at 20 mA. Porous silicon which formed on silicon will be a junction so I-V characteristics have been studied in the dark to calculate ideality factor (n), and saturation current (Is

There is no adopt in the importance of the optical communications in scientific civil and military applications because of it’s simplicity in manufacturing and it's low cost. The method of optical communication depends upon bearing the light beam the translated informations by a method called the light modulation. This method depends upon changing some light properties as frequency, amplitude and pulse duration according to the translating informations. The changes in the first two properties are concerned optically with the analog modulation while the third one concern at most with digital modulation. All past methods are expensive with low efficiency and needs electrical or magnetic fields. In this technique the source of voice used