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

Experimental investigations had been done in this study to demonstrate the effect of natural particles used as a reinforcement material to unsaturated polyester resin. The tensile test and water absorption were investigated according to (ASTM D638) and (ASTM D570), respectively. The influence of sunflower husk and pomegranate husk particles, used as a reinforcement material, on the tensile strength, Young's modulus and water absorption with different weight fraction (3%, 7% and 10%) and particle grain size (50µm, 100 µm and 150 µm), has been investigated. The water absorption of polymer composites was studied by measuring the specimen weight before and after immersion in water for one hundred days. In the experiments of tensile test,

Abstract

The goal of this research is to know the quality of working life and its impact on the level of the organizational sense of alienation among a sample of teaching Anbar University in the center of Baghdad. Find and seek to achieve a number of cognitive and practical goals.

Where the quality of work life constitutes one of the main sources to enable organizations of excellence in light of the volatile environment, as is one of alienation regulatory organizations avoid the phenomena that occur because of their negative effects on performance and thus achieve their goals. The most research problem in question the existence of the main deficiencies in the application of the concepts of organiz

This study has contributed to identify convenience of the land Usifiya of Mahmudiya district baghdad province for the cultivation of sensitive and salt resisting crops and growing pasture .The nine pedons (tracks) of the study have spread over three transects to cover the whole area the north, middle and south .
Depending on Visual Space tupe (TM) for 2007 which is super classified, samples are distributed on all classes of land cover
It is detected the presence of nine series soils namely
MM5- MW96- DM 115 for 1st transect
MF12- DM46 - DM96 for 2nd transect
DM56- DF56 - MW5 for 3rd transect
Soils are classified to the level of sub great group according to (soil Survey Staff) to :
*Typic Torri Fluvents , Typic Haplos

                 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 search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g

Cohesion is well known as the study of the relationships, whether grammatical and/or lexical, between the different elements of a particular text by the use of what are commonly called 'cohesive devices'. These devices bring connectivity and bind a text together. Besides, the nature and the amount of such cohesive devices usually affect the understanding of that text in the sense of making it easier to comprehend.  The present study is intendedto examine the use of grammatical cohesive devicesin relation to narrative techniques. The story of Joseph from the Holy Quran has been selected to be examined by using Halliday and Hasan's Model of Cohesion (1976, 1989). The aim of the study is to comparatively examine to what extent the type

The study aimed to identify the importance of time in the Faculties of Physical Education and Sports Sciences atthe University of Baghdad, as well as to identify the relationship between time management and the level of staff functionalperformance. The research population consisted of the staff members who work in the Faculties of Physical Education andSports Sciences for Girls in Al-Jadriya for the academic year 2017-2018. A random sample of 50 staff members from eachfaculty were selected, that is the total number was (100) staff members. The researchers identified the concept of timemanagement and functional performance, after that a questionnaire consisting of (39) statements and (6) parts presented to aspecialized group of experts. The

The new liganed Schiff base named [(E)-3-hydroxy-4-((3,4,5- trimethoxybenzylidene)amino) naphthalene-1- sulfonic acid] was synthesized from 3,4,5-trimethoxybenzyldehyde and 1-amino-2-aphthol-4- sulfonic acid in equal molar ratio. A series of new metal complexes' of the common molecular formulation [M(L)2(H2O)2].H2O are synthesized and characterized by IR, UV–Vis spectra, mass spectra, atomic absorption, elemental analyses, chloride content, magnetic susceptibility and conductivity measurements as well as thermo gravimetric analysis (TGA, DSC). Consistent with results of the magnetic and spectral studies, the advised geometrical structures for all of the prepared complexes have been octahedral formula