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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
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Behavior of Strengthened RC Columns with CFRP under Biaxial Bending
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In this work, the behavior of reinforced concrete columns under biaxial bending is studied. This work aims at studying the strengthening of columns by using carbon fiber reinforced polymer (CFRP). The experimental work includes investigation of eight reinforced concrete columns (150*150*500mm) tested under several load conditions. Variables considered in the test program include; effect of eccentricity and effect of longitudinal reinforcement (Ø12mm or Ø6mm). Test results are discussed based on load – lateral deflection behavior, load –longitudinal deflection behavior, ultimate load and failure modes. The CFRP reinforcement permits
a complete change in the failure mode of the columns .The effect of longitudinal reinforcement in

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Improved Automatic Registration Adjustment of Multi-source Remote Sensing Datasets
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Registration techniques are still considered challenging tasks to remote sensing users, especially after enormous increase in the volume of remotely sensed data being acquired by an ever-growing number of earth observation sensors. This surge in use mandates the development of accurate and robust registration procedures that can handle these data with varying geometric and radiometric properties. This paper aims to develop the traditional registration scenarios to reduce discrepancies between registered datasets in two dimensions (2D) space for remote sensing images. This is achieved by designing a computer program written in Visual Basic language following two main stages: The first stage is a traditional registration p

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Preparation of Cu thin film by cylindrical magnetron sputtering device
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In the present work, a D.C. magnetron sputtering system was
designed and fabricated. This chamber of this system includes two
coaxial cylinders made from copper .the inner one used as a cathode
while the outer one used as a node. The magnetic coils located on
the outer cylinder (anode) .The profile of magnetic field for various
coil current (from 2Amp to 14Amp) are shown. The effect of
different magnetic field on the Cu thin films thickness at constant
pressure of 7x10-5mbar is investigated. The result shown that, the
electrical behavior of the discharge strongly depends on the values
of the magnetic field and shows an optimum value at which the
power absorbed by the plasma is maximum. Furthermore, the
pl

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Publication Date
Wed Aug 28 2019
Journal Name
Journal Of Engineering
Treatment of Simulated Carwash Wastewater by Electrocoagulation with Sonic Energy
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Oily carwash wastewater is a high organic and chemical wastewater. This paper targeted to investigate a treatment to decrease the water consumption and contaminants in car-washing stations. Electrocoagulation combined with ultrasonic energy (Sono-Electrocoagulation) was suggested so that the carwash wastewater is treated to be reused. The effect of both the voltage and time of treatment on the removal of COD, turbidity, conductivity, and total dissolved solids (TDS) were studied at constant initial pH 7 and electrode distance 2 cm. The results showed the best results of removal COD, turbidity, TDS, and reduce electrical conductivity is when the voltage was 30 V and a treatment time of 90 minutes.

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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biosorption of Methylene Blue from Aqueous Solution Using Mixed Algae
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A mixture of algae biomass (Chrysophyta, Cyanophyta, and Chlorophyte) has been investigated for its possible adsorption removal of cationic dyes (methylene blue, MB). Effect of pH (1-8), biosorbent dosage (0.2-2 g/100ml), agitated speed (100-300), particle size (1304-89μm), temperature (20-40˚C), initial dye concentration (20-300 mg/L), and sorption–desorption were investigated to assess the algal-dye sorption mechanism. Different pre-treatments, alkali, protonation, and CaCl2 have been experienced in order to enhance the adsorption capacity as well as the stability of the algal biomass. Equilibrium isotherm data were analyzed using Langmuir, Freundlich, and Temkin models. The maximum dye-sorption capacity was 26.65 mg/g at pH= 5, 25

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Publication Date
Tue Jun 01 2021
Journal Name
2021 Ieee/cvf Conference On Computer Vision And Pattern Recognition Workshops (cvprw)
Alps: Adaptive Quantization of Deep Neural Networks with GeneraLized PositS
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Publication Date
Fri Jan 01 2021
Journal Name
Latin American Journal Of Solids And Structures
Structural Behavior of Reinforced Hybrid Concrete Columns under Biaxial Loading
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Publication Date
Tue Jan 01 2019
Journal Name
Reviews In Medical Microbiology
Virulence factors genotyping of Klebsiella pneumoniae clinical isolates from Baghdad
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Seventy of Klebsiella pneumoniae isolates had been collected from some Hospitals in Baghdad city from October to December 2017. The 70 isolates were taken from diverse clinical specimens. All K. pneumoniae isolates were identified based on API 20 E and Vitek2 compact system. Antibiotics sensitivity test was carried out toward 10 antibiotics using discs diffusion method. The level of antibiotics resistance was 81.42% for Ceftriaxone, whereas the low level of antibiotics resistance was 37.14% for Piperacillin. K. pneumoniae isolates were typed genotypically by using two different methods of amplification, multiplex-PCR and enterobacterial repetitive intergenic consensus (ERIC)-PCR typing methods. Results showed that out of 70 isolates, there

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Simulation of Thermal-Hydrodynamic Behavior within Solar Air Collector
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Solar collectors, in general, are utilized to convert the solar energy into heat energy, where it is employed to generate electricity. The non-concentrating solar collector with a circular shape was adopted in the present study. Ambient air is heated under a translucent roof where buoyant air is drawn from outside periphery towards the collector center (tower base). The present study is aimed to predict and visualize the thermal-hydrodynamic behavior for airflow under inclined roof of the solar air collector, SAC. Three-dimensional of the SAC model using the re-normalization group, RNG, k−ε turbulence viscus model is simulated. The simulation was carried out by using ANSYS-FLUENT 14.5. The simulation

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Publication Date
Tue Aug 01 2017
Journal Name
International Journal Of Science And Research
Surface properties of different heat treated titanium alloy dental implants
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Titanium alloy surface properties have an essential role in the interaction of dental implants with bone, and alteration of the surface of the implant could improve osseointegration. This study was designed to investigate the effect of different heat treatment temperatures on titanium alloy surface properties for dental implants. The effect of different temperatures of heat treatment (750°C, 850°C, 950°C and 1050°C) were investigated on the surface topography, surface chemistry, titanium oxide layer thickness, blood contact angle, & blood drop diameter of titanium alloy. The disks were prepared from titanium alloy (Ti-6Al-4V) and the samples were divided into five groups depending on the different temperatures of heat treatment. The hea

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