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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
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Numerical Approach of Linear Volterra Integro-Differential Equations Using Generalized Spline Functions
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This paper is dealing with non-polynomial spline functions "generalized spline" to find the approximate solution of linear Volterra integro-differential equations of the second kind and extension of this work to solve system of linear Volterra integro-differential equations. The performance of generalized spline functions are illustrated in test examples

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Plasma Heating of Tokamak by Microwaves at Electron Cyclotron Resonance Heating (ECRH)
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The brief description to the theory of propagation of electromagnetic waves in plasma was done. The cutoff and resonance regions have been showed. The principles of plasma heating at electron cyclotron resonance (ECRH) method have been mentioned. The numerical simulation to three different station: Tosca station in United Kingdom, ISX-B station in USA and T-10 station in Russia had been done. The optical depth and the friction of energy absorbed A have been calculated. The simulation results indicate that both and A are increase with size of the tokamak and it is possible to obtain full absorption in large tokamak.

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Synthesis of Functionalized Silica from Rice Husks Containing C-I End Group
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In this paper, we have extracted Silica from rice husk ash (RHA) by sodium hydroxide to produce sodium silicate. 3-(chloropropyl)triethoxysilane (CPTES) functionalized with sodium silicate via a sol-gel method in one pot synthesis to prepare RHACCl. Chloro group in compound RHACCl replacement in iodo group to prepere RHACI. The FT-IR clearly showed absorption band of C-I at 580 cm-1. Functionalized silica RHACI has high surface area (410 m2/g) and average pore diameter (3.8 nm) within mesoporous range. X-ray diffraction pattern showed that functionalized silica RHACI has amorphous phase .Thermogravemitric analysis (TGA) showed two decomposition stages and SEM morphology of RHACI showed that the particles have irregu

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Publication Date
Tue Oct 01 2024
Journal Name
Mathematics For Applications
DIRICHLET PROCESS ANALYSIS USING BIORTHOGONAL WAVELET: A STATISTICAL STUDY OF FINANCIAL MARKET
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The Dirichlet process is an important fundamental object in nonparametric Bayesian modelling, applied to a wide range of problems in machine learning, statistics, and bioinformatics, among other fields. This flexible stochastic process models rich data structures with unknown or evolving number of clusters. It is a valuable tool for encoding the true complexity of real-world data in computer models. Our results show that the Dirichlet process improves, both in distribution density and in signal-to-noise ratio, with larger sample size; achieves slow decay rate to its base distribution; has improved convergence and stability; and thrives with a Gaussian base distribution, which is much better than the Gamma distribution. The performance depen

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Scopus
Publication Date
Thu May 30 2024
Journal Name
Journal Of Interdisciplinary Mathematics
Analytical approximate solutions of random integro differential equations with laplace decomposition method
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An efficient combination of Adomian Decomposition iterative technique coupled with Laplace transformation to solve non-linear Random Integro differential equation (NRIDE) is introduced in a novel way to get an accurate analytical solution. This technique is an elegant combination of theLaplace transform, and the Adomian polynomial. The suggested method will convert differential equations into iterative algebraic equations, thus reducing processing and analytical work. The technique solves the problem of calculating the Adomian polynomials. The method’s efficiency was investigated using some numerical instances, and the findings demonstrate that it is easier to use than many other numerical procedures. It has also been established that (LT

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Scopus
Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Theoretical study of electronic transfer current rate at dye-sensitized solar cells
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Publication Date
Sun Jan 11 2026
Journal Name
Journal Of Engineering
Aerodynamic Characteristics of a Rectangular Wing Using Non-Linear Vortex Ring Method
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The aerodynamic characteristics of general three-dimensional rectangular wings are considered using non-linear interaction between two-dimensional viscous-inviscid panel method and vortex ring method. The potential flow of a two-dimensional airfoil by the pioneering Hess & Smith method was used with viscous laminar, transition and turbulent boundary layer to solve flow about complex configuration of airfoils including stalling effect. Viterna method was used to extend the aerodynamic characteristics of the specified airfoil to high angles of attacks. A modified vortex ring method was used to find the circulation values along span wise direction of the wing and then interacted with sectional circulation obtained by Kutta-Joukowsky theorem of

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Publication Date
Mon Mar 27 2023
Journal Name
Iranian Journal Of Materials Science And Engineering
First-Principles Analysis of Cr-Doped SrTiO 3 Perovskite as Optoelectronic Materials
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The influence of Cr3+ doping on the ground state properties of SrTiO 3 perovskite was evaluated using GGA-PBE approximation. Computational modeling results infered an agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ introducing into SrTiO 3 were investigated. Structural parameters assumed that Cr3+ doping alters the electronic structures of SrTiO 3 by shifting the conduction band through lower energies for the Sr and Ti sites. Besides, results showed that the band gap was reduced by approximately 50% when presenting one Cr3+ atom into the SrTiO 3 system and particularly positioned at Sr sites. Interestingly, substituting Ti site by Cr3+ led to eliminating the ban

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Publication Date
Tue Dec 31 2024
Journal Name
Asia Pacific Journal Of Molecular Biology And Biotechnology
Molecular typing of multidrug resistant Klebsiella pneumoniae recovered from Iraqi burned patients
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Klebsiella pneumoniae causes lethal nosocomial infections, mostly affecting patients with severe burns. More than 80% of its isolates have shown resistance to routinely used antibiotics in parallel with increased infection rates. The study aimed to determine the molecular typing and genetic relatedness of K. pneumoniae. Therefore, 20 multidrug resistant (MDR) K. pneumoniae already isolated from infected burned wounds in two major hospitals of Al-Kut city east Iraq were subjected to genotyping analysis. The random amplified polymorphic DNA (RAPD)-based polymerase chain reaction (PCR) technique was used along with three oligonucleotide primers (P13, OPX-04, and OPY-01). The amplicons’ patterns of the electrophoresis-gel were analyzed by the

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Using Different Surfactants to Increase Oil Recovery of Rumaila Field (Experimental Work)
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Enhanced oil recovery is used in many mature oil reservoirs to increase the oil recovery factor. Surfactant flooding has recently gained interest again. To create micro emulsions at the interface between crude oil and water, surfactant flooding is the injection of surfactants (and co-surfactants) into the reservoir, thus achieving very low interfacial tension, which consequently assists mobilize the trapped oil.

In this study a flooding system, which has been  manufactured and described at high pressure. The flooding processes included oil, water and surfactants. 15 core holders has been prepared at first stage of the experiment and  filled with washed sand grains 80-500 mm and then packing the sand to obtain sand packs

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