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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
Fri Sep 01 2023
Journal Name
Journal Of Environmental Management
Treatment of vegetable oil refinery wastewater by sequential electrocoagulation-electrooxidation process
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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Spectroscopic analysis of magnesium-aluminum alloys by laser induced breakdown spectroscopy
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In this work, the spectra of plasma glow produced by Nd:YAG laser operated at 1.064 μm on Al-Mg alloys with same molar ratio samples in air were analyzed by comparing the atomic lines of aluminum and magnesium with that of strong standard lines. The effect of laser energies on spectral lines, produced by laser ablation, were investigated using optical spectroscopy, the electron density was measured utilizing the Stark broadening of magnesium-aluminum lines and the electron temperature was calculated from the standard Boltzmann plot method. The results that show the electron temperature increases in magnesium and aluminum targets but decreases in magnesium: aluminum alloy target, also show the electron density increase all the aluminum,

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Thermal Conductivity Enhancement of Iraqi Origin Paraffin Wax by Nano-Alumina
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Abstract

 

Paraffin wax is utilized for the heat storage applications taking advantage from the high stored latent heat during the phase change (from solid to fluid) period. What isn't right with this procedure is that the wax has a little heat transfer rate because of its low thermal conductivity. The thermal conductivity improvement of the paraffin wax has been examined utilizing nano-material with high thermal conductivity. In the recent study, (Al2O3) nanoparticles with weights of 1, 2, and 3% of the paraffin wax were added to the paraffin wax. The Iraqi paraffin wax accessible at the local markets was utilized as a phase change material (PCM).

Many properties of the

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Publication Date
Thu Mar 09 2023
Journal Name
Coatings
Nondestructive Evaluation of Fiber-Reinforced Polymer Using Microwave Techniques: A Review
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Carbon-fiber-reinforced polymer (CFRP) is widely acknowledged as a leading advanced material structure, offering superior properties compared to traditional materials, and has found diverse applications in several industrial sectors, such as that of automobiles, aircrafts, and power plants. However, the production of CFRP composites is prone to fabrication problems, leading to structural defects arising from cycling and aging processes. Identifying these defects at an early stage is crucial to prevent service issues that could result in catastrophic failures. Hence, routine inspection and maintenance are crucial to prevent system collapse. To achieve this objective, conventional nondestructive testing (NDT) methods are utilized to i

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering Science And Technology
THERMAL PERFORMANCE OF MULTIPLE- PASS SOLAR AIR HEATER WITH PIN FINS
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Publication Date
Mon Dec 02 2024
Journal Name
Engineering, Technology & Applied Science Research
An Artificial Neural Network Prediction Model of GFRP Residual Tensile Strength
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This study uses an Artificial Neural Network (ANN) to examine the constitutive relationships of the Glass Fiber Reinforced Polymer (GFRP) residual tensile strength at elevated temperatures. The objective is to develop an effective model and establish fire performance criteria for concrete structures in fire scenarios. Multilayer networks that employ reactive error distribution approaches can determine the residual tensile strength of GFRP using six input parameters, in contrast to previous mathematical models that utilized one or two inputs while disregarding the others. Multilayered networks employing reactive error distribution technology assign weights to each variable influencing the residual tensile strength of GFRP. Temperatur

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Publication Date
Tue Feb 01 2022
Journal Name
Methods And Objects Of Chemical Analysis
Spectrophotometric Analysis of Quaternary Drug Mixtures using Artificial Neural network model
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Novel artificial neural network (ANN) model was constructed for calibration of a multivariate model for simultaneously quantitative analysis of the quaternary mixture composed of carbamazepine, carvedilol, diazepam, and furosemide. An eighty-four mixing formula where prepared and analyzed spectrophotometrically. Each analyte was formulated in six samples at different concentrations thus twentyfour samples for the four analytes were tested. A neural network of 10 hidden neurons was capable to fit data 100%. The suggested model can be applied for the quantitative chemical analysis for the proposed quaternary mixture.

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Publication Date
Sun Oct 25 2020
Journal Name
المؤتمر العلمي الدولي الثالث لكلية التربية البدنية
دراسة مشكلات الاتصال بين طلبة الدراسات العليا وأعضاء هيئة التدريس في بعض كليات التربية البدنية وعلوم الرياضة العراقية من وجهة نظر الطلبة أنفسهم
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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
قال تعالى: (سنريهم ءايتنا في الافاق وفي انفسهم حتى يتبين لهم انه الحق اولم يكف بربك انه على كل شئ شهيد) -دراسة وتحليل-
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فقد تناولت في موضوعي هذه الآية الكريمة فقد جاء في هذه الآية تعليم من الله عز وجل لرسوله (ص) فلكل داع الى الله من أمته, اسلوباٌ يدعوا به الناس ومحاجة الكافرين بالقرآن, وفيها بيان من الله عز وجل بأنه سيري الناس في المستقبل بعض آياته في كونه, وهي آيات دالات على أن القران حق منزل من عند الله جل جلاله, وليس من وضع البشر, فالناس عاجز عن معرفة الآيات الباهرات التي سيريها الله عز وجل للناس في كونه , وقد أخبرهم عنها في القرآ

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
الخلفية التاريخية النسبية والمذهبية لبني يفرن واماكن وجودهم في المغرب والاندلس من الفتح الاسلامي الى القرن الخامس الهجري/الحادي عشر الميلادي دراسة تاريخية
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The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.

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