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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
Wed Jan 01 2020
Journal Name
2nd International Conference On Materials Engineering & Science (iconmeas 2019)
Viscosity reduction of Iraqi crude oil by different additives
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The high viscosity of heavy oil is a crucial factor that strongly affects its up-stream recovering, down-stream surface transporting and refining processes. Economical methods for recovering the heavy oil and reducing is very important and related to capital and/or operating cost. This research studies the treatment of Iraqi heavy crude oil, which characterize with high viscosity and low API which makes transportation of heavy crude oil a difficult mission, needs for treatment to reduce viscosity for facilitating transportation and processing. Iraqi heavy crude oil was used Sharqi Baghdad, which obtained from Baghdad east oil fields with API 22.2º.Many kinds of additives were used to reduce the viscosity, experiments were performed o

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Publication Date
Sun Nov 01 2020
Journal Name
Solid State Technology
Durability Of Gypsum Soil Treated By Using Polyurethane Polymer
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Gypseous soils represented one of the most complex salty soils that faced the geotechnical engineers. Structures that built on gypsum soil will undergo unexpected distortions that will eventually contribute to catastrophic failure. The purpose of this article is to understand the durability of gypsum soil against wetting drying cycles after improvement with polyurethane polymer especially investigate the effect of the wetting-drying cycle on collapsibility. The soil was brought from Sawa lake in AL-Muthanna Governorate in Iraq, with gypsum content 65.5%,  A set of Odometer tests were performed to determine the collapsibility potential (CP) for treated and untreated gypsum soil.  The result shows that adding a different per

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Publication Date
Fri Feb 04 2022
Journal Name
Neuroquantology
Studying Optical Properties of Quantum Dot Cylindrical Fresnel Lens
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An optical system including quantum dot cylindrical Fresnel lens (CFL) has been designed by using Zemax optical designing program. Quantum dot cylindrical Fresnel lens has a relatively small thickness compared to conventional lenses and high absorbance. It contains grooves in the form of parallel lines, and each groove represents an individual lens that works to change the path of light falling on it to a single focal line. (CFL) is characterized by its small focal length despite its large area and small thickness, due to the nature of its design that gives this feature, which is applied in many optical systems (imaging and non- imaging system). In this paper, the visual properties of the (CFL) were studied as it is one of the impor

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Publication Date
Thu Oct 01 2009
Journal Name
Baghdad University
Treatment of Cutaneous Leishmaniasis by Topical 25% Podophyllin Solution
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AG Al-Ghazzi, 2009

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Publication Date
Mon Jun 03 2024
Journal Name
Journal Of Pioneering Medical Science
Prevalence of Diabetic Hyperglycemia Among Patients With Rheumatoid Arthritis
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Introduction: Rheumatoid arthritis (RA) is one of the most prevalent systemic inflammatory diseases worldwide. Cardiac complications present the most common mortality cause among RA patients. One of the most important comorbid conditions with RA is diabetic hyperglycemia mainly type 2 diabetes mellitus (T2DM). Aim of the study: The present study was conducted to assess prevalence of T2DM among patients diagnosed with RA from Iraq. Methodology: We included a randomly selected 100 rheumatoid arthritis. All included patients were subjected to anthropometric measurements, diabetic profile assessment and ESR, CRP and rheumatoid factor measurement. Results: Among the included RA patients, 28 patients were diagnosed with new-onset DM. Our

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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Optimal characteristics of wind turbine to maximize capacity factor
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The capacity factor is the main factor in assessing the efficiency of wind Turbine. This paper presents a procedure to find the optimal wind turbine for five different locations in Iraq based on finding the highest capacity factor of wind turbine for different locations. The wind data for twelve successive years (2009-2020) of five locations in Iraq are collected and analyzed. The longitudes and latitudes of the candidate sites are (44.3661o E, 33.3152o N), (47.7738o E, 30.5258o N), (45.8160o E, 32.5165o N), (44.33265o E, 32.0107o N) and (46.25691o E, 31.0510o N) for Baghdad, Basrah, Al-Kut, Al-Najaf, and Al-Nasiriyah respectively. The average wind velocity, standard deviation, Weibull shape and scale factors, and probability density functi

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Publication Date
Sat Jun 06 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Vertical analysis of patients with late lower arch crowding
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Background: Because of many factors play a role in the developing of late lower arch crowding, therefore the objective of the current study is to do vertical analysis for subjects with late lower dental arch crowding. The conducted study is the first attempt to do vertical analysis for Iraqi subjects with late lower arch crowding to see if there is a vertical discrepancy in such patients. Subjects and methods: Eighty subjects were selected according to certain inclusion criteria from patients attending the Orthodontic Department in the College of Dentistry, Baghdad University, patients ranged between 18-25 years old. The 80 patients were divided into two groups (crowding and normal), 40 patients each (20 males and 20 females). A study cast

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Publication Date
Fri Sep 15 2017
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
Graph-Based Text Representation: A Survey of Current Approaches
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Publication Date
Fri Nov 08 2024
Journal Name
International Journal Of Language Testing
Validation of C-Test among Iraqi EFL University Students
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Implementation of Optical Coherent Communication System between Two Computers
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This work represents implementation and investigation of optical coherent communication system between two computers. A single mode optical fiber is selected as transmission medium. The data are sent via the RS-232 standard interface with a bit rate of 9.6 kbps from personal computer (PC1) by line receive to convert the data from electrical levels (-12/+12 V) into TTL level (0/5 V). The modulation of this data was accomplished by internal modulation using laser diode type (HFCT-5208M) 1310 nm wavelength. The optical D-coupler was used to combine the optical signal that come from laser source with optical signal of laser local oscillator (OTS-304XI) at 1310/1550 nm wavelength to obtain coherent (homodyne and heterodyne) detection respective

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