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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 Jul 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Proximal schemes by family of szl –widering mappings
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Abstract<p>in this paper, we give a concept of <italic>szl</italic> –widering mapping which is independent of nonspreading mappings, <italic>k</italic> – strictly pseudo nonspring mappings and nonexpansive mappings. Also we introduce a new proximal point schemes of resolvent and <italic>szl</italic> –widering mappings. On the other hand, we discuss that the weak and strong convergence for these proximal point schemes in real Hilbert space under different conditions to asymptotic common fixed point of <italic>szl</italic> –widering mappings.</p>
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Publication Date
Mon May 01 2017
Journal Name
Applied Mathematics And Computation
Reconstruction of time-dependent coefficients from heat moments
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Publication Date
Sun Mar 30 2025
Journal Name
Iraqi Journal Of Science
Segmentation of Aerial Images Using Different Clustering Techniques
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The segmentation of aerial images using different clustering techniques offers valuable insights into interpreting and analyzing such images. By partitioning the images into meaningful regions, clustering techniques help identify and differentiate various objects and areas of interest, facilitating various applications, including urban planning, environmental monitoring, and disaster management. This paper aims to segment color aerial images to provide a means of organizing and understanding the visual information contained within the image for various applications and research purposes. It is also important to look into and compare the basic workings of three popular clustering algorithms: K-Medoids, Fuzzy C-Mean (FCM), and Gaussia

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Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Analysis of a harvested discrete-time biological models
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This work aims to analyze a three-dimensional discrete-time biological system, a prey-predator model with a constant harvesting amount. The stage structure lies in the predator species. This analysis is done by finding all possible equilibria and investigating their stability. In order to get an optimal harvesting strategy, we suppose that harvesting is to be a non-constant rate. Finally, numerical simulations are given to confirm the outcome of mathematical analysis.

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Multidisciplinary Engineering Science Studies
Investigation of p-Ps Produced by Electrochemical Etching
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The nanocrystalline porous silicon (PS) films are prepared by electrochemical etching ECE of p -type silicon wafer with current density (10mA/cm ) and etching times on the formation nano -sized pore array with a dimension of around different etching time (10 and 20) min. The films were characterized by the measurement of XRD, atomic force microscopy properties (AFM). We have estimated crystallites size from X -Ray diffraction about nanoscale for PS and AFM confirms the nanometric size Chemical fictionalization during the electrochemical etching show on the surface chemical composition of PS. The atomic force microscopy investigation shows the rough silicon surface, with increasing etching process (current density and etching time) porous st

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Publication Date
Wed May 12 2010
Journal Name
Baghdad Science Journal
Structural characterization of gamma irradiated ZnS thin films
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The effects of gamma irradiation on the structure of ZnS films , which preparing by flash evaporation method, are studied using XRD. Two peaks of (111), (220) orientations are appeared in X ray chart indicating the cubic phase of the films .The lattice parameter, grain size, average internal stress, microstrain, dislocation density and degree of preferred orientation in the film are calculated and correlated with gamma irradiation.

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Publication Date
Sun Jun 03 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Investigations of Iraqi Abrus precatorius Linn. plant
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    The plant Abrus precatorius, which belong to Leguminosae (Fabaceae) family and known as Crab’s eyes, Rosary pea with characteristic red and black seeds. It was used in folk medicine in India, China and East Asian countries for treatment of various diseases.    The plant was extracted by '' general method of extraction'' (Harborne, 1973) using 80% aqueous ethanol as a solvent of extraction by soxhlet apparatus. Preliminary qualitative phytochemical screening were performed on the crude ethanolic extract  and revealed the presence of alkaloids, flavonoids ,terpenoids and phytosterols in Iraqi Abrus precatorius plant. Three different fractions were obtained from crude extract which are fraction one (chloroform fractio

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Publication Date
Fri Feb 28 2025
Journal Name
Gsc Biological And Pharmaceutical Sciences
Review of Echinococcus granulosus (Batsch ,1786), (Cyclophyllideai: Taeniidea)
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With the exception of Antarctica, all continents are home to Echinococcus species. These parasite infections are thought to be quite dangerous, causing high rates of morbidity and mortality as well as large financial losses for the cattle sector from a human and veterinary standpoint, the two primary species to consider are Echinococcus granulosus sensu lato (s.l.) and Echinococcus multilocularis, which cause cystic echinococcosis (CE) and alveolar echinococcosis (AE), respectively. The present state-of-the-art knowledge on these two parasites is compiled in this study in four major areas that are pertinent to both human and veterinary professionals: diagnosis, treatment and prevention, clinical symptoms and pathogenesis, and transm

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Synthesis of new Polyimides Derived from 4- minoantipyrine
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In the present study, new five polymers of acryloyl chloride have been synthesized by reaction 4-aminoantipyrine with many substituted acid chloride (A-E). Then condensation of polyacryloyl chloride with the product in one step (A-E), in a suitable solvent in the presence amount of (Et3N) to obtain new polyimides(A1-E5). The prepared compounds were characterized by UV. FT-IR, 1H-NMR and 13C-NMR spectroscopy and measuring of other physical properties such as softening point, melting point and solublities.

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Psychological Adjustment among Preparatory School Students
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Objectives: To assess the psychological adjustment of middle school students and to identify the relationship between differences in demographic characteristics and psychological adjustment.

Methodology: A descriptive correlation design was used. The study utilized a simple random sample to select (381) students using self-report to select students who will be recruited into the study for the period from November 26th, 2021 to April 1st, 2022. A scale approved in the study consisting of 40 items was chosen. It measures four trends which are personal, social, familial, and emotional adjustment. The data were analyzed by applying the descriptive statistical dat

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