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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
Wed Dec 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Control of Omni-Directional Mobile Robot Motion
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This paper presents the motion programming and control of omni-directional mobile robot through the process of building and programming a small robotic platform with secondary design criteria of modularity and simplified control. This is accomplished by combining the positive aspects of several different robotics platform ideas. The platform is shaped like an equilateral triangle with a servo motor, sensors, and omni-wheel, controlled by a PIC microcontroller.

      In this work the kinematics, inverse kinematics and dynamic module for the platform is derived. Two search algorithms (the wall-following search and the “most-open-area” search) is designed, tested, and analyzed experimentally.

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Ranitidine Using Chlorella Sorokiniana MH923013
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The frequent and widespread use of medicines and personal care products, particularly in the residential environment, tends to raise concerns about environmental and human health impacts. On the other hand, carbon dioxide accumulation in the atmosphere is a problem with numerous environmental consequences. Microalgae are being used to bioremediate toxins and capture CO2. The current study aimed to confirm the possibility of removing pharmaceutical contaminant (Ranitidine) at different concentrations by using the Chlorella Sorokiniana MH923013 microalgae strain during the growth time. As part of the experiment, carbon dioxide was added to the culture medium three times per week. Explanatory results revealed that gas doses directly affect

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Publication Date
Wed Oct 01 2008
Journal Name
Saudi Medical Journal
Bacille Calmette-Guerin immunotherapy of viral warts.
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KE Sharquie, JR Al-Rawi, AA Al-Nuaimy, SH Radhy, Saudi medical journal, 2008 - Cited by 78

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Publication Date
Fri May 15 2015
Journal Name
Journal Of Chemical, Biological And Physical Sciences
Electrical Properties of Tin Sulphide Thin Films
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In this study, SnS thin films were deposited onto glass substrate by thermal evaporation technique at 300K temperature. The SnS films have been prepared with different thicknesses (100,200 &300) nm. The crystallographic analysis, film thickness, electrical conductivity, carrier concentration, and carrier mobility were characterized. Measurements showed that depending on film thickness. The D.C. conductivity increased with increase in film thickness from 3.720x10-5 (Ω.cm)-1 for 100 nm thickness to 9.442x10-4 (Ω.cm)-1 for 300 nm thicknesses, and the behavior of activation energies, hall mobility, and carrier concentration were also studied.

Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Design of Step-Index Multimode Optical Fiber
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Abstract<p>In this paper, a step-index fiber with core index 1.445 5 1 7 and cladding index 1.443 1 5 7 has been designed and studied. Multimode operation is achieved by using a fiber with core radius 25 μm operating at a wavelength of 1.3 μm. The mode parameters (effective refractive index, phase constant, fractional modal power in the core and cutoff wavelength) were calculated using RP fiber calculator (PRO version 2020). The shapes of the intensity and amplitude distribution of linearly polarized guided modes were shown.</p>
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Publication Date
Tue Nov 05 2024
Journal Name
Journal Of Medical And Health Studies
New Dosage Form of Insulin: Review Article
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Many patients with advanced type 2 diabetes mellitus (T2DM) and all patients with T1DM require insulin to keep blood glucose levels in the target range. The most common route of insulin administration is subcutaneous insulin injections. There are many ways to deliver insulin subcutaneously, such as vials and syringes, insulin pens, and insulin pumps. Though subcutaneous insulin delivery is the standard route of insulin administration, it is associated with injection pain, needle phobia, lipodystrophy, noncompliance, and peripheral hyperinsulinemia. Therefore, the need exists to deliver insulin in a minimally invasive or noninvasive way and in the most physiological way. Inhaled insulin was the first approved noninvasive and alternative way

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Publication Date
Tue Nov 01 2011
Journal Name
Journal Of The Saudi Society Of Dermatology & Dermatologic Surgery
Outbreak of thallium poisoning among Iraqi patients
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KE Sharquie, GA Ibrahim, AA Noaimi, HK Hamudy, Journal of the Saudi Society of Dermatology & Dermatologic Surgery, 2011 - Cited by 16

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of New N-Substituted Phenoxazine Derivatives
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This work comprises the synthesis of new phenoxazine derivatives containing N-substituted phenoxazine starting from phenoxazine (1). Synthesis of ethyl acetate phenoxazine (2) through the reaction of phenoxazine with ethylchloroacetate, which reacted with hydrazine hydrate to give 10-aceto hydrazide phenoxazine (3), then reacted with formic acid to give 10-[N-formyl acetohydrazide] phenoxazine (4). Reaction of compound (4) with phosphorous pentaoxide or phosphorus pentasulphide to gave 10-[N-methylene-1,3,4-oxadiazole] phenoxazine (5) and 10-[N-methylene-1,3,4-thiadiazole] phenoxazine (6).

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Publication Date
Sun Jan 01 2017
Journal Name
Research Journal Of Applied Sciences
interaction of alpha particles with Overy tissue
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Nuclear medicine is important for both diagnosis and treatment. The most common treatment for diseases is radiation therapy used against cancer. The radiation intensity of the treatment is often less than its ability to cause damage, so radiation must be carefully controlled. The interactions of alpha particle with matter were studied and the stopping powers of alpha particle with ovary tissue were calculated using Beth-Bloch equation, Zeigler’s formula and SRIM Software also the range and Liner Energy Transfer (LET) and ovary thickness as well as dose and dose equivalent for this particle were calculated by using Matlab language for (0.01-200) MeV alpha energy.

Publication Date
Mon Mar 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Nonlinear Adaptive Control of a pH Process
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In this paper a nonlinear adaptive control method is presented for a pH process, which is difficult to control due to the nonlinear and uncertainties. A theoretical and experimental investigation was conducted of the dynamic behavior of neutralization process in a continuous stirred tank reactor (CSTR). The process control was implemented using different control strategies, velocity form of PI control and nonlinear adaptive control. Through simulation studies it has been shown that the estimated parameters are in good agreement with the actual values and that the proposed adaptive controller has excellent tracking and regulation performance.

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