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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 Mar 01 2009
Journal Name
Baghdad Science Journal
Wheat response to increase levels of Urea fertilizer
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Pots experiment was conducted in the green house of Biology Department, College of Education ( Ibn-AL-Haithum), University of Baghdad , during the growing season of 2005-2006 , to study the effect of five levels of urea fertilizer (0,50,100,150and 200) mg/pot in on vegetative growth of one wheat cultivar (Adanania) upon randomized complete block design with four replications. The results showed that significant difference between urea fertilizer levels above in vegetative growth characteristics ( plant height , leaf area , chlorophyll content, dry matter weight , relative efficiency and relative yield ) It was also showed that 200 mg/pot level was superior to urea fertilizer levels others in above charac

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Vibration Properties of ZnS nanostructure Wurtzoids: ADFT Study
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Microbiological studies of a new naphthoquinone semicarbazone derivatives
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The antimicrobial activity of two naphthoquinone semicarbazone derivatives (Two newly synthesized compounds) have been studied by using tube — diluation and disc plate technique. The effect of those derivatives upon pathogenic microorganism iso-lated from specimen(urine iwounds,stool, swabs, throat ....etc) have been studied also in comparison with the antibiotics (amikacin,ampicillin, carbencillin, cephalothin, cefoxitin,clindamycin ,erythromycin,gentamycin,penicillin,tetracylin and tri-methoprim. It was shown that derivative(1) had more effective against micro organ-ism than derivative(11).

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Publication Date
Mon Jan 07 2019
Journal Name
Drinking Water Engineering And Science Discussions
De-chlorination of drinking water by forced aeration
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Abstract. Shock chlorination is a well-known practice in swimming pools and domestic wells. One of the limitations for using this technique in drinking water purification facilities is the difficulty of quickly removing high chlorine concentrations in water distribution systems or production facilities. In order to use this method in the drinking water industry a shock de-chlorination method should be introduced for producing microorganism and biocide free water. De-chlorination using natural stagnant aeration (leaving the water to lose the chlorine naturally) is the safest known method if compared with chemical and charcoaling methods. Unfortunately, stagnant aeration is a slow process. Therefore, developing a process for accelerat

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Publication Date
Tue Aug 28 2018
Journal Name
Journal Of Pharmaceutical Sciences And Research
Schiff base complexes of some drug substances (Review)
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Schiff bases (SBs) represent multipurpose ligands that can be prepared from the concentration of prime amines with carbonyl clusters. Creation of SB transition metal compounds via as ligands has opportunity of attaining coordination complexes of abnormal arrangement and stability. These transition metal compounds have extraordinary attention as a consequence of their dynamic portion in metalloenzymes and as biomimetic prototypical complexes as a result of their proximity to usual enzymes and proteins. These complexes are imperative in medicinal disciplines owing to their widespread range of biological actions. They mostly exhibit organic actions involving antifungal, antibacterial, antitumor, antidiabetic, herbicidal, antiproliferative, ant

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Publication Date
Sat Mar 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Impact Energy of 100Cr6 under low different velocities
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This study has been undertaken to postulate the mechanism of impact test at low velocities. Thin-walled tubes of 100Cr6 were deformed under axial compression. In the present work there are seven velocities (4.429,4.652,5.240,5.600,5.942,6.264, 6.569) m\sec were applied to show how they effect the load, change in length, also the kinetic energy. However, the comparison between the obtained results and the other studies (Alexandar[3] , Abramowicz[4], Ayad[5]) was made the present work and Ayad data show good agreement. Load, change in length, kinetic energy were determined to understand the impact test.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Virulence surveillance of wheat black stem rust fungus
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General survey for wheat rust diseases in Iraqi fields was done during the seasons of 2010, 2011 and 2012. The survey covered different fields in southern, middle and northern regions. Results of the first season indicated that most of Iraqi cultivars such as Tmmoze2, IPA 99 and Mexipak showed different types of susceptibility to both yellow and leaf rust infection. Disease severity increased when the conditions were favorable for infections with using susceptible cultivars. The severity of leaf rust was less in the north region comparing with the middle and south regions. Most of the introduced cultivars such as Sham6 and Cimmyto showed susceptible reaction to yellow and leaf rust. Yellow rust was in epiphytotic form at the Iraqi-Syrian-Tu

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Publication Date
Mon Jun 22 2015
Journal Name
International Journal Of Industrial Management
Regression Factors of Small Businesses Performance: Conceptual Model
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This study represents an attempt to develop a model that demonstrates the relationship between HRM Practices, Governmental Support and Organizational performance of small businesses. Furthermore, this study assay to unfold the socalled “Black Box” to clarify the ambiguous relationship between HRM practices and organizational performance by considering the pathway of logical sequence influence. The model of this study consists two parts, the first part devoted to examining the causal relationships among HRM practices, employees’ outcomes, and organizational performance. The second part assesses the direct relationship between the governmental support and organizational performance. It is hypothesized that HRM practices positively influ

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Electrical Investigation of PSi/Si (n-type) structure
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In this work, porous Silicon structures are formed with photochemical etching process of n-type Silicon(111) wafers of resistivity (0.02.cm) in hydrofluoric acid (HF) of concentration (39%wt) under light source of tungeston halogen lamp of (100 Watt) power. Samples were anodized in a solution of 39%HF and ethanol at 1:1 for 15 minutes. The samples were realized on n-type Si substrates Porous Silicon layers of 100m thickness and 30% of porousity. Frequency dependence of conductivity for Al/PSi/Si/Al sandwich form was studied. A frequency range of 102-106Hz was used allowing an accurate determination of the impedance components. Their electronic transport parameters were determined using complex impedance measurements. These measu

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Publication Date
Thu Apr 03 2025
Journal Name
Engineering, Technology & Applied Science Research
Behavior of Glass Fiber Reinforced Polymer Concrete Panels
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Glass Fiber Reinforced Polymer (GFRP) bars have gained popularity as a corrosion-resistant alternative to traditional steel reinforcement in Reinforced Concrete (RC) elements. This study investigates the flexural behavior of PRC panels reinforced with GFRP bars. The study variables included the GFRP reinforcement ratio and the number of embedded steel section distributions. Six concrete panels were fabricated, each measuring 2500 mm in length, with a rectangular cross-section of 750 mm in width and 150 mm in thickness. All panels were reinforced with GFRP bars and divided into two groups based on the reinforcement ratios of 0.532% and 0.266%. For each group, one panel served as the control specimen, while the remaining two were inte

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