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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 Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Fabrication of Carbon Nanotube Reinforced Al2O3/Cr2O3 Nanocomposites by Coprecipitation Process
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In this research, the effect of multi-walled carbon nanotubes (MWCNTs) on the alumina/chromia (Al2O3/Cr2O3) nanocomposites has been investigated. Al2O3/Cr2O3-MWCNTs nanocomposites with variable contents of Cr2O3 and MWCNTs were fabricated using coprecipitation process and followed by spark plasma sintering. XRD analysis revealed a good crystallinity of sintered nanocomposites samples and there was only one phase presence of Al2O3-Cr2O3 solid solution. Density, Vickers microhardness, fracture toughness and fracture strength have been measured in the sintered samples. The results show tha

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Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering
Response of Laced Reinforced Concrete One Way Slab to Repeated Loading
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Test results of nine reinforced concrete one way slab with and without lacing reinforcement are reported. The tests were designed to study the effect of the lacing reinforcement on the flexural response of one way slabs. The test parameters were considered is the lacing steel ratios of (0, 0.0025, 0.0045, and 0.0065), flexural steel ratios of (0.0025, 0.0045, and 0.0065) and span to the effective depth ratios of (11, 13, and 16). Two specimens had no lacing reinforcement and the remaining seven specimens had the lacing reinforcement. Four point bending test were carried out, one of the specimens was tested under the static load applied gradually up to failure and the other specimens were tested under repeated load (5 cyc

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Improvement of Soil by Using Polymer Fiber Materials Underneath Square Footing
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The change in project cost, or cost growth, occurs from many factors, some of which are related to soil problem conditions that may occurs during construction and/or during site investigation period. This paper described a new soil improvement method with a minimum cost solution by using polymer fiber materials having a length of (3 cm) in both directions and (2.5 mm) in thickness, distributed in uniform medium dense .
sandy soil at different depths (B, 1.5B and 2B) below the footings. Three square footings has been used (5,7.5 and 10 cm) to carry the above investigation by using lever arm loading system design for such purposes.
These fibers were distributed from depth of (0.1B) below the footing base down to the investigated dep

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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
Modelling of electron trajectories inside SEM chamber concerning mirror effect phenomenon
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A computational investigation is carried out to describe the behaviour of reflected electrons upon a charged insulator sample and producing mirror effect images. A theoretical expression for the scanning electron path equation is derived concerning Rutherford scattering and some electrostatic aspects. The importance of the derived formula come from its correlation among some of the most important parameters that controls the mirror effect phenomena. These parameters, in fact, are the trapped charges, incident angle and the scanning potential which investigated by considering its influences on the incident electrons. A pervious experimental operation requirements are adopted for operating the introduced expression. However, the obtained r

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Publication Date
Sat Mar 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design of Electrostatic immersion Lens Accelerating Operated Under Zero Magnification Conditions
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 Theoretical study computerized has been carried out in electron optics field, to design electrostatic immersion lens , the inverse problem is important method in the design of electrostatic lenses by suggesting an axial electrostatic potential distribution using polynomial function. The paraxial –ray equation is solved to obtain the trajectory particles that satisfy the suggested potential function. In this research, designed immersed lens length L = 10mm operated under zero condition, as it was obtained the electrode shape of this lens solutions using the Laplace equation The results of the search showed low values of spherical and chromatic aberrations, which gives a good indication of the design of the lens.   It was

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Contemporary formation indicators of free zones cities -Public Free zones models-
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The free zone or the free economy cities are cities with classification and functional specificity, although the history of  the concept of these areas has been It dates back to distant eras, but the intellectual and philosophical construction with the support of intellectual approaches, the most important of which is globalization contributed to its rapid spread globally and taking a variety of forms and models. With the diversity of its formulas and objectives countries have competed in adopting the establishment of these areas, meanwhile The influence of related trends affected the contemporary formation of these sites. Therefore ,the research was directed focus on the importance of adopting a set of common indicators (collection

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Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Performance difficulties of Sharif Muhiyddin Haider’s musical works among Oud students
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This research focuses on the difficulties that face Oud's students' in the performance of Sharif Muheyddin Haider musical works. In addition, this research suggests solutions to overcome these difficulties for make it easier to play Haider's musical works. This research also addressed important topics of great relevance the title, problem and the research's aims. Moreover, Procedures of this research adopted the descriptive approach (content analysis) to attain the research's aims. Furthermore, results and discussions where covered, and conclusions of the appropriate academic solutions were achieved to overcome the performance difficulties of Haider's musical works among Oud's students'. At the end, the research presents a set of recomme

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Discharge Coefficient of Contracted Rectangular Sharp-Crested Weirs, an Experimental Study
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An experimental study is made here to investigate the discharge coefficient for contracted rectangular Sharp crested weirs. Three Models are used, each with different weir width to flume width ratios (0.333, 0.5, and 0.666). The experimental work is conducted in a standard flume with high-precision head and flow measuring devices. Results are used to find a dimensionless equation for the discharge coefficient variation with geometrical, flow, and fluid properties. These are the ratio of the total head to the weir height, the ratio of the contracted weir width to the flume width, the ratio of the total head to the contracted width, and Reynolds and Weber numbers. Results show that the relationship between the discharge co

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Publication Date
Wed Oct 31 2018
Journal Name
Al-kindy College Medical Journal
Leigh Syndrome: Report of a Rare Case with Late Onset Presentation
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Leigh's syndrome, or sub acute necrotizing encephalomyelopathy, is a rare inherited neurometabolic disease of infancy and early childhood with variable course and prognosis. Rarely, it occurs in juveniles and adults. The diagnosis is difficult and still remains to challenge the clinicians on the basis of history; hence the role of imaging is very essential. It is the neuroimaging, chiefly the Magnetic Resonance Imaging showing characteristic symmetrical necrotic lesions in the basal ganglia and/or brain stem that leads to the diagnosis. Late-onset varieties are rare and only few cases were reported all over the world. Here, I report a case of late onset (juvenile) Leigh syndrome presenting with an acute polyneuropathy. Neuroimaging confi

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Performance of reinforced concrete non-prismatic beams having multiple openings configurations
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Abstract<p>This experimental study demonstrates the gable-reinforced concrete beams’ behavior with several number of openings (six and eight) and posts’ inclination, aimed to find the strength reduction in this type of beam. The major results found are: for the openings extending over similar beam length it is better to increase the number of posts (openings), <italic>i.e.</italic>, increasing opening number led to decrease in opening area, which allows us to transmit stresses and act as lever arms between the upper and the lower chords. Also, findings revealed that the inclined posts have larger loading at the mid-point relative to vertical ones. For gables with vertical posts hav</p> ... Show More
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