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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 Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Intellectual Stress of Basic Education Faculty Professors
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   1-Identifying  the intellectual exertions have basic education faculty professors.

2-. Identifying the differences in intellectual exertions as a variable type (male-female) current research society is determined by the basic education college professors and both sexes Mustansiriyah University and academic year (2018-2019) and sample (200) textbook and teaching staff researcher has built a scale term This intellectual and extract his results showed statistical characteristics:-.  The College of basic education teachers suffer from stress. There were no differences between males and females in intellectual exertions.  Depending on the results, the researcher has developed a number of recommendations and

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Static Performance Characteristics Of Vortex Rate Sensor
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The vortex rate sensor is a fluidic gyroscope with no moving parts and can be used in very difficult conditions like radiation, high temperature and noise with minimum cost of manufacturing and maintenance. A vortex rate sensor made of wood has been designed and manufactured to study theoretically and experimentally its static performance .A rig has been built to carry out the study,
the test carried out with three different air flow rates (100, 150, and 200 l/min).The results show that the relation between the differential pressure taken from the sensor pickoff points and the angular velocity of the sensor was linear.The present work involved theoretical and experimental study of vortex rate sensor static characteristics .Vortex rat

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
A Pragmatic Study of English Honorific Forms
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         It is axiomatic that languages mirror  the world view of their users. Manipulating honorific forms  among people inevitably reflects this truth . Honorifics are conventionalized forms or expressions  manifested in all the world's languages and  are used to  express the social status of the participants in the verbal interaction and to convey indications like politeness and respect  . English is no exception. However the question is what exactly creates these forms and their meanings. Although  honorifics have been extensively researched from a grammatical and semantic  angle  , yet they haven’t received that significant  attention  i

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Mechanical Properties of Burnished Steel AISI 1008
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Burnishing improves fatigue strength, surface hardness and decrease surface roughness of metal because this process transforms tensile residual stresses into compressive residual stresses. Roller burnishing tool is used in the present work on low carbon steel (AISI 1008) specimens. In this work, different experiments were used to study the influence of feed parameter and speed parameter in burnishing process on fatigue strength, surface roughness and surface hardness of low carbon steel (AISI 1008) specimens. The first parameter used is feed values which were (0.6, 0.8, and 1) mm at constant speed (370) rpm, while the second parameter used is speed at values (540, 800 and 1200) rpm and at constant feed (1) mm. The results of the fatigue

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Facters affected trends of Contemporary Mosques Architecture
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Recently new trends of mosques’ architecture have appeared. These trends differed from those of traditional ones in charictaristics which include two and three dimentional level. The traditional mosques' architecture are affected by several factors, so the research problem is (lack of knoweledge about factors forming traditional mosques' architecture and its effect on contemporary trends of mosques' architecture).The hypotheses of research is (the functional, aesthetic and symbolic religious factors of style are the most active factors in forming contemporary trends of mosques' architecture than religious and environmental factor).The research conclusion is that the symbolic functional factor is most effective factor i

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis of some Heterocyclic Compounds Derived from
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The 4-(?-bromo acetyl)-4?-toluene sulfonanilide (2) was used as key intermediate to synthesize new heterocyclic compounds. This bromo compound was synthesized via sulfonation of amino group of p-amino acetophenone using Hinsburg method with 4-toluene sulfonyl chloride to form 4-acetyl-4?-toluene sulfonanilide (1) which is used as a starting material in this work. This compound was brominated to yield compound (2) which is used as a precursor to synthesize new five and seven membered heterocyclic compounds such as substituted 1,3-oxazoles (3,4), 1,3-thiazole derivatives (5-7), thiourea compounds (8a,b), 1,3-Thiazoline-2-thione compounds (9a-f) and 1,2,5-triazepine compounds (11a-d). The synthesized compounds were identified depending u

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Publication Date
Tue Dec 11 2018
Journal Name
Baghdad Science Journal
Thermoluminescence dosimetry of mixed neutron – gamma fields
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The method of measurement dosimetry in neutron – gamma field by using CaSo4 : Dy (PTFE) disc which has a diameter of 1.3mm and thickness of 0.2mm and using hydrogenated material as a converters of neutron to recoil protons (n-p) reaction, the discs were irradiated by neutron source (241Am-Be) with flux of 4.5?105 n/cm2s for different time to obtain different dose. The TL signals, which we have been obtained by using the converters, are increases to 71%. So we can resolve the neutron and gamma in mixed field.

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Herbal activation of mammary gland; a comparative
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Seventy five adult virgin female Norway rats (60 experimental and 15 controls) were used toevaluate the effect of seeds of three herbs (Fennel, Cumin and Garden cress) on their mammaryglands. Experimental animals were fed with these herbs (each type of herb seeds was given to twentyexperimental rats) for fourteen days. Rats were sacrificed and mammary gland sections wereobtained, stained then morphometrically assessed. Serum prolactin level was performed too.Results revealed that Garden cress seeds are the strongest lactogenic agent among the three. BothFennel and Cumin seeds were shown to be very weak galactagogues.

Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Nano composites of PAM Reinforced with Al2O3
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         The aim of this investigation is to determine how different weight percentages of alumina nanoparticles, including 0.02, 0.04, and 0.06 percent wt, affect the physical characteristics of Poly Acrylamide (PAAM). Using a hot plate magnetic stirrer, 10 g of poly acrylamide powder was dissolved in 90 g of di-ionized distillate water for 4 hours to produce PAAM with a concentration of 0.11 g/ml. Four sections of the resulting solution, each with a volume of 20 ml, were created. Each solution was added independently with alumina nanoparticles in different ratios 0.0, 0.02, 0.04, and 0.06 to create four nano fluid solutions with different alumina nanoparticle contents based on each weight percent. The hand casting process for n

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Mental-math level of intermediate school students
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The study seeks to explore the mental-math level among intermediate-school students. To this end, the researcher raised a question. What the level of mental math among students in the intermediate stage? Total of (576) male and female students were chosen from different schools at Al-karkh side \ general directorate of Baghdad education. So as to answer research question and hypothesis, a questionnaire of (30) items designed by the authors was administered to the study sample. T-test was used to analyze the collected data at the level of significance (0.05). Expectancy means (15) showed significant difference comparing to the achieved mean (10, 10) on mental-math test. The study concluded with students has a low level of mental math. The

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