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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
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment of Patients’ Knowledge Toward Total Hip Replacement Home – Care
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To assess the total hip replacement patients’ knowledge of home – care regarding pain management, medication therapy, wound care, mobility limitation and complications may occur in the post hip replacement surgery, and to assess relationship between some variables such as, age level of education, sex & marital status with home- care knowledge. A descriptive study was used to assess the hip-replacement patient home-knowledge, a purposive sampling of (60) hip-replaced –patients were selected from Gazy Alhariri Hospital  (central of surgical profession ) and Alwasity Hospital ( plastic surgery) , the questionnaire  obtains two parts , part one, which included socio-demographical characteristics of the samp

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Interdisciplinary Mathematics
Certain subclass of meromorphic univalent positive coefficients defined by q-difference operator
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This paper introduces a Certain Subclass of Meromorphic Univalent Positives Coefficients Defined by the q-Difference Operator. Coefficient estimates are investigated and obtained, and the upped bound is calculated.

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Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Applied Physics
Decoration of Zinc Oxide Nanoparticles with Aluminum Nanoparticles by Explosive Strips Method
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In this study, aluminum nanoparticles (Al NPs) were prepared using explosive strips method in double-distilled deionized water (DDDW), where the effect of five different currents (25, 50, 75, 100 and 125 A) on particle size and distribution was studied. Also, the explosive strips method was used to decorate zinc oxide particles with Al particles, where Al particles were prepared in suspended from zinc oxide with DDDW. Transmission electron microscopy (TEM), UV-visible absorption spectroscopy, and x-ray diffraction are used to characterize the nanoparticles. XRD pattern were examined for three samples of aluminum particles and DDDW prepared with three current values (25, 75 and 125 A) and three samples prepared with the same currents for zin

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Scopus
Publication Date
Thu May 14 2015
Journal Name
International Journal Of Computer Applications
Performance Evaluation of Zigbee Routing Protocol under Various Conditions using OPNET Modeler
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Zigbee, which has the standard IEEE 802.15.4. It is advisable method to build wireless personal area network (WPAN) which demands a low power consumption that can be produced by Zigbee technique. Our paper gives measuring efficiency of Zigbee involving the Physical Layer (PL) and Media Access Control (MAC) sub-layer , which allow a simple interaction between the sensors. We model and simulate two different scenarios, in the first one, we tested the topological characteristics and performance of the IEEE802.15.4 standard in terms of throughput, node to node delay and figure of routers for three network layouts (Star, Mesh and Cluster Tree) using OPNET simulator. The second scenario investigates the self-healing feature on a mesh

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
Nuclear Structure Investigation of Some Ni-Isotopes Using Skyrme-Hartree-Fock Method
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     The nuclear ground-state structure of some Nickel (58-66Ni) isotopes has been investigated within the framework of the mean field approach using the self-consist Hartree-Fock calculations (HF) including the effective interactions of Skyrme. The Skyrme parameterizations SKM, SKM*, SI, SIII, SKO, SKE, SLY4, SKxs15, SKxs20 and SKxs25 have been utilized with HF method to study the nuclear ground state charge, mass, neutron and proton densities with the corresponding root mean square radii, charge form factors, binding energies and neutron skin thickness. The deduced results led to specifying one set or more of Skyrme parameterizations that used to achieve the best agreement with the available experimental

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Biodegradation of Total Petroleum Hydrocarbon from Al-Daura Refinery Wastewater by Rhizobacteria
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Due to the deliberate disposal of industrial waste, a great amount of petroleum hydrocarbons pollute the soil and aquatic environments. Bioremediation that depends on the microorganisms in the removal of pollutants is more efficient and cost-effective technology. In this study, five rhizobacteria were isolated from Phragmites australis roots and exposed to real wastewater from Al-Daura refinery with 70 mg/L total petroleum hydrocarbons (TPH) concentration. The five selected rhizobacteria were examined in a biodegradation test for seven days to remove TPH. The results showed that 80% TPH degradation as the maximum value by Sphingomonas Paucimobilis as identified with Vitek® 2 Compact (France).

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Producing High Purity of Metal Oxide Nano Structural Using Simple Chemical Method
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Publication Date
Tue Jul 01 2025
Journal Name
Research J. Pharm. And Tech
Fortification of Meat Burger with Protein Isolate Extracted from Local Pumpkin Seeds
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ABSTRACT: Protein isolate was achieved from local peeled non soaked pumpkins seeds by using petroleum ether with protein percentage of 53.15%. Protein isolate was used in manufacturing meat burger with two substitution10 and 20%. The shrinkage percentage for burger diameter was decreased from 25.5 to 16.6%, the sample with 10% substitution was distinguished in water holding capacity (WHC) which was 54.52%. Sensitive evaluation for these samples showed that the burger with 10% substitution was similar to the control.

Publication Date
Tue Jun 12 2007
Journal Name
Iraqi Journal Of Laser
Nonlinear Optical Properties of CdS Thin Film Nanoparticles Using z-Scan Technique
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In the present work, a z-scan technique was used to study the nonlinear optical properties, represented by the nonlinear refractive index and nonlinear absorption coefficients of nanoparticles cadmium sulfide thin film. The sample was prepared by the chemical bath deposition method. Several testing were done including, x-ray, transmission and thickness of thin film. z-Scan experiment was performed at two wavelengths (1064 nm and 532 nm) and different energies. The results showed the effect of self-focusing in the material at higher intensities, which evaluated n2 to be (0.11-0.16) cm2/GW. The effect of two-photon absorption was studied, which evaluated β to be (24-106) cm/GW. In addition, the optical limiting behavior has been studied.

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Publication Date
Sun Mar 15 2020
Journal Name
Iraqi Journal Of Science
Specifying Quality of a Tight Oil Reservoir through 3-D Reservoir Modeling
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Increasing hydrocarbon recovery from tight reservoirs is an essential goal of oil industry in the recent years. Building real dynamic simulation models and selecting and designing suitable development strategies for such reservoirs need basically to construct accurate structural static model construction. The uncertainties in building 3-D reservoir models are a real challenge for such micro to nano pore scale structure. Based on data from 24 wells distributed throughout the Sadi tight formation. An application of building a 3-D static model for a tight limestone oil reservoir in Iraq is presented in this study. The most common uncertainties confronted while building the model were illustrated. Such as accurate estimations of cut-off permeab

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