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Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: . Applied research in the National Insurance Company
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                 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 in the financial statements and are disclosed only as contingent liabilities.

The study aims to identify the basic elements necessary for the disclosure of potential liabilities and contingent liabilities and its trends in the financial reports of the National Insurance Company.

 The research problem is represented in the difficulty of accounting disclosure of potential liabilities and contingent liabilities for insurance activities, which affected the reliability of the financial statements. A question arises about how to estimate potential liabilities and contingent liabilities in insurance companies and whether they are disclosed in the financial statements.

The researchers recommend that it is necessary to hold training courses for employees of insurance companies and employees of auditing companies and offices to familiarize them with international accounting standards in general and financial reporting standard (17) for the insurance industry to develop

Applications of accounting disclosure of potential liabilities and contingent liabilities for insurance activities.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Justice and its Effect in Tax Compliance
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Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice,

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Pedagogy and its applications in art education curricula
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               The research aims to (identify the applications of pedagogy in art education), the research community included, art education for the primary stage, so the community consisted of (8) main areas in art education, either the research sample was chosen, two main areas (objectives, and content), and included the research methodology (descriptive and analytical), the researcher built the research tool represented (the validity form of the tool) and presented to a group of experts to indicate its validity as well as to measure its stability,  To show the results, the researcher used the percentage, and the researcher recommended - modifying the curriculum every period of time, such as every four years, others

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Inclusion of Citizenship Values in English Language Textbooks “We Can Series” for the Elementary Education in the Kingdom of Saudi Arabia
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Abstract

The study aims to reveal the level of inclusion of citizenship values in the English language textbooks (We Can) series for elementary education in the Kingdom of Saudi Arabia. To achieve this objective, the "content analysis" methodology was used. A content analysis card was designed to include (6) main areas of citizenship values, it consisted of (28) sub-indicators of citizenship values that were supposed to be included in the English language textbook series (We Can) for elementary education. The study sample consisted of all the English language textbooks (We Can) series for elementary education, which consisted of (6) textbooks, two for each class. The results of the study indicated that there is a

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law
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What is the contract of cultivating the land of the waqf in Islamic jurisprudence and the Algerian Awqaf law

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The Jews of the East in the journey of Benjamin and the Andalusian Alttali (d. 586 AH): (دراسة تحليلية)
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Because of the diverse circumstances in Andalusia, the Jews lost much of the atmosphere of freedom and coexistence, which they enjoyed under Islamic rule there, to leave more Jews in the sixth century AH, under Spanish rule abolishing the existence of the other. And to impose his negativity with unjust domination. What motivated the people of Judaism; to turn their faces on the Islamic East; according to the coexistence climates that glorified various religions. It has emerged in this regard Benjamin Title (d. 685 e), who made a long journey to the east, recorded in the texts of the traveler, what will be shown research, God willing.

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Publication Date
Thu Dec 20 2018
Journal Name
مجلة العلوم الاجتماعية والتربوية (ريس)
The acquisition of the concepts of nanotechnology by the students of chemistry in the college of Education for pure Sciences/ibn Al-Haytham and it`s relation to their technological
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One of the scientific education aims, preparing a student able to keep up with the scientific developments and innovations around him and make him contribute, adapt, investment and continue development. The concepts of nanotechnology from scientific innovation open up an important area of thinking and intervention in the field of chemistry applications in daily life, the technological changes lead to social, political and economic changes which result that the students to have the knowledge, understanding, awareness, appreciation and sense in applications of modern technology for their use optimally, in order to cope with these scientific and technological changes. The research aims at finding out the correlation between the acquisi

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Baska Style in Achievement and Creative Thinking among Students in the Fifth Grade Literary Material and Application Rhetoric
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The current research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Caroll’s Pattern on the Second Intermediate Class Pupils' Achievement in Geography
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The present study aims at finding out the (effect of the Caroll’s pattern on the second intermediate class pupils' achievement in geography)

The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (74) female pupils. The sample is divided into two groups (38) experimental group and (36) control one. The sample is selected from first intermediate  class pupils    ( Am Salama Secondary School for girls) \ Baghdad\ Al-karkh-1, for academic year 2015-2016.

The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scor

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Social Dimension of the Phenomenon of Suicide in Iraq: Reasons and Proposals "Field Study in Baghdad Police Stations
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There have been many negative phenomena in Iraqi society, especially after the political crises over the last years, such as the spread of violence, the deterioration of the economic situation, the spread of unemployment and poverty, and the disintegration of social ties, divorce, and the entry of the scourge of drugs. Among the most dangerous of these emergent phenomena, the phenomenon of suicide among young people of both sex, which has grown and increased in an unprecedented manner, surpassing all known social norms in Iraqi society and the prevailing religious values. Suicide in Iraqi society has transformed from a simple case to a visible presence in all Iraqi provinces. Suicides cases have registered in all cities of Iraq and of bo

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The reality of Figure and content in the design of logos, civil society organizations
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Civil society organizations in Iraq have become a community hard case dispensable as the link between the state institutions and their leaders, and between citizens of different orientations and age groups, as it represents the diversity of the terms of reference and understanding of the laws and standards of Universal Declaration of Human Rights, which requires governments to provide supplies president of its citizens to live in dignity, direct and Msasha in the life of society and the dictates we scientific our role in achieving scientific benefit and transfer of expertise to the community has become imperative for the researcher to campaign in the midst of the scientific research of the slogans of those or

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