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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
Fri Jun 30 2006
Journal Name
Tikrit Journal Of Engineering Sciences
Curvature Ductility of Reinforced Concrete Column Sections Under Different strain Rates
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This paper presents theoretical parametric study of the curvature ductility capacity for reinforced concrete column sections. The study considers the behavior of concrete and reinforcing steel under different strain rates. A computer program has been written to compute the curvature ductility taking into account the spalling in concrete cover. Strain rate sensitive constitutive models of steel and concrete were used for predicting the moment-curvature relationship of reinforced concrete columns at different rate of straining. The study parameters are the yield strength of main reinforcement, yield strength of transverse reinforcement, compressive strength of concrete, spacing of ties and the axial load. The results indicated that hi

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Publication Date
Sun Jan 01 2017
Journal Name
Proceedings - European Metallurgical Conference, Emc 2017
Friction stir welding of aluminum alloy AA2024-T351 with OFHC copper
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Scopus
Publication Date
Tue Aug 01 2017
Journal Name
Catalysis Science & Technology
Decomposition of selected chlorinated volatile organic compounds by ceria (CeO 2)
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Chlorinated volatile organic compounds (CVOCs) are toxic chemical entities emitted invariably from stationary thermal operations when a trace of chlorine is present. Replacing the high-temperature destruction operations of these compounds with catalytic oxidation has led to the formulation of various potent metal oxides catalysts; among them are ceria-based materials. Guided by recent experimental measurements, this study theoretically investigates the initial steps operating in the interactions of ceria surface CeO2(111) with three CVOC model compounds, namely chloroethene (CE), chloroethane (CA) and chlorobenzene (CB). We find that, the CeO2(111) surface mediates fission of the carbon–chlorine bonds in the CE, CA and CB molecules via mo

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Publication Date
Mon Feb 02 2015
Journal Name
Al-khwarizmi Engineering Journal
Stabilizing Gap of Pole Electric Arc Furnace Using Smart Hydraulic System
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Publication Date
Sat Oct 01 2016
Journal Name
I-manager’s Journal On Communication Engineering And Systems
SOLVING NETWORK CONGESTION PROBLEM BY QUALITY OF SERVICE ANALYSIS USING OPNET
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Among many problems that reduced the performance of the network, especially Wide Area Network, congestion is one of these, which is caused when traffic request reaches or exceeds the available capacity of a route, resulting in blocking and less throughput per unit time. Congestion management attributes try to manage such cases. The work presented in this paper deals with an important issue that is the Quality of Service (QoS) techniques. QoS is the combination effect on service level, which locates the user's degree of contentment of the service. In this paper, packet schedulers (FIFO, WFQ, CQ and PQ) were implemented and evaluated under different applications with different priorities. The results show that WFQ scheduler gives acceptable r

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Publication Date
Sat Jun 01 2013
Journal Name
Diyala Journal Of Engineering Sciences
Generation of entangled photons by short coherence length violet diode laser
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Pumping a BBO crystal by a violet diode laser with a wavelength of (405 nm) output power of (24 mW) and a line width of (3nm) was employed to generate entangled photons with a wavelength of 810 nm by achieving type II phase matching conditions.The coincidence count rate obtained in this experiment was in the range of (18000) counts/s. Two BBO crystals with different thicknesses of (4 mm and 2 mm) were tested, where maximum count rates of about (18000) counts/s was obtained with a (5*5*2) mm BBO crystal where the short coherence time for the pumping source was tolerated by using shorter BBO crystals. Also, the effect of compensating crystal on the walk-off effect was studied. The coincidence count rates were increased by using these crystal

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Publication Date
Wed Dec 01 2021
Journal Name
International Journal Of Research In Social Sciences & Humanities. E-issn
CONCEPTS OF LITERATURE: COMPARATIVE LITERATURE BY HENRY GIFFORD (an Article REVIEW).
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BOOK REVIEW

Publication Date
Tue Aug 30 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities. E-issn
Black poetess, White poems: Phillis Wheatley A Case Study of Hybridity
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Publication Date
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW SPECIES OF GENUS TRIALEURODES COCKERE FORM IRAQ (HOMOPTERA, ALEYRODIDAE)
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Trialeurodes irakensis sp. n. is describe and illustrated from Iraq. T.vaporariorurn (westwood)
is reported and for the first time for the Iraqi fauna. A ke to species of Trialeurodes found in
Iraq is presented.

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Publication Date
Thu Jul 05 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Methicillin-Resistant Staphylococcus epidermidis Isolated from Breast Tumors of Iraqi Patients
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Background: Globally, breast cancer is the second leading cause of death among women in Iraq. Several genetic and environmental factors are associated..

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