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

This research aims at identifying the Iraqi EFL students' academic buoyancy in reading and listening skills and then finding out the difference between the two skills; Furthermore, finding out the five predictors differences of each of the two scales. Two academic buoyancy scales used to collect data. After achieving the scales' psychometric characteristics, they are submitted to the study sample. The sample of (100) female students selected according to the stratified random method from the second class at the Department of English\ College of Education for Women\ University of Baghdad. The results show that the students have academic reading buoyancy and have not academic listening buoyancy; the difference between the two abilities shows

                 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

Represent the current study and tagged (the credibility of digital image and its reflection on the process of cognitive picture releases) scientific effort is designed to detect realizing press releases and the extent affected the credibility of the digital image by selecting the relationship between digital photo and the extent of their credibility on the one hand and between the process of cognition and Press Photo of the hand Other than the consequent establishment researcher collects materials to serve the scientific research topic in three chaptersCombine the first one methodological framework for the search of the research problem and its significance and the desired objective be achieved together with the definition of the most im

The current research focuses on the extent to which the strategic orientation(entrepreneurial orientation, customer orientation, technology orientation, learning orientation, and investment orientation) affects the learning organization (building common vision, systemic thinking, personal dominance, mental models, team learning)The first hypothesis to test the connection relation between research variables and The second hypothesis was to test the relationship between these variables. In order to ascertain the validity of the hypotheses, the research was based on a questionnaire questionnaire prepared according to a number of In addition to building a fifth sub-variable for the strategic orientation (investment orientation) based

In this work the effect of choosing tri-circular tube section had been addressed to minimize the end effector’s error, a comparison had been made between the tri-tube section and the traditional square cross section for a robot arm, the study shows that for the same weight of square section and tri-tube section the error may be reduced by about 33%.

A program had been built up by the use of MathCAD software to calculate the minimum weight of a square section robot arm that could with stand a given pay load and gives a minimum deflection. The second part of the program makes an optimization process for the dimension of the cross section and gives the dimensions of the tri-circular tube cross section that have the same weight of

The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

This paper addresses some of the morphological views of Al-Seraphy in the matter of "altasqeer" (reduction) in his book, "shareh ketab Sibawayh" (the explanation of Sibawayh's book) linking between them (views of Al-Seraphy) and the data of the morphological theme, in ancient times, and recently. Through balancing between what we have learned from the views of Al-Seraphy and the views of other former linguists and grammarians and latecomers of him. In this research we have linguistically and idiomatically explained the definition of "altasqeer" (reduction), and it's standard morphological balancing and what has deviated from it, by the examples in both cases; then we has produced the views of the grammarians of that "the definition of "a

Praise be to God, and may blessings and peace be upon our master and Prophet Muhammad and those who follow him, and may God be pleased with him

Taha is my guardian and whoever follows their path until the Day of Judgment. And after... The book (The Treasure in the Ten Recitations), written by Abu Muhammad Abdullah bin Abd al-Wasiti, who died in the year 710 AH, is considered one of the important books in recitations: because it included the universal custom that it contained in the books Al-Taysir by Al-Dani and Al-Irshad by Al-Falanisi, as the first of them was specialized.

Satisfy the second with the ten readings

May God bless my time, through His grace and generosity, to achieve this treasure and to publish it