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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 Mar 28 2018
Journal Name
Iraqi Journal Of Science
Spectroscopic study of AL nitrogen plasma produced by DC glow discharge
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The work done in this paper to study properties for nitrogen plasma generated by method electrical discharge when the aluminum was a target. Experimental study on the effect electrodes material, applied voltages on spectroscopic parameter for DC discharge plasma in Nitrogen gas using planner electrodes were done.

     The electron temperature, increase with increasing applied voltage from (700 to 1100) V. While the plasma density, calculate by Stark broadening effect, which increase with it.

     The peaks intensities for N2 transition (λ= 336.6 nm and 391.4 nm) increase with increasing applied voltage. The vibrational energy (TVib) for N2 molecular increase from 0.165 to 0.185 eV

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Numerical Approximations of a One-Dimensional Time-Fractional Semilinear Parabolic Equation
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     The time fractional order differential equations are fundamental tools that are used for modeling neuronal dynamics. These equations are obtained by substituting the time derivative of order  where , in the standard equation with the Caputo fractional formula. In this paper, two implicit difference schemes: the linearly Euler implicit and the Crank-Nicolson (CN) finite difference schemes, are employed in solving a one-dimensional time-fractional semilinear equation with Dirichlet boundary conditions. Moreover, the consistency, stability and convergence of the proposed schemes are investigated. We prove that the IEM is unconditionally stable, while CNM is conditionally stable. Furthermore, a comparative study between these two s

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Publication Date
Wed Aug 12 2020
Journal Name
International Journal On Advanced Science, Engineering And Information Technology
Developing of a 3D Printer to Produce Parts Using Powder Metal
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Publication Date
Sun May 01 2016
Journal Name
International Journal Of Computer Applications
Lossless Image Compression using Adaptive Predictive Coding of Selected Seed Values
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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Study of Rod-Plate DC Discharge Plasma Characteristics at Atmospheric-Pressure
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     The characteristics of atmospheric-pressure glow discharge (APGD) produced by rod-plate electrodes are experimentally determined. APGD is sustained by applying a high DC voltage between the electrodes. At atmospheric pressure, the shift from corona discharge to glow discharge is investigated. A rod-plate discharges configuration's volt–ampere properties show the existence of three discharge regimes: corona, glow, and spark. The variations in the electrical field distribution in the various regimes are mirrored in the discharge luminosity. The rod-plate patterns are created under a dark region, and are visible mainly due to the effect of electrons heated by the local enhanced electric field at the interface, according to the op

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Publication Date
Sat Apr 01 2017
Journal Name
Image & Video Processing
Enhancement of LBP-based face identification system by adopting preprocessing techniques
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Face Identification system is an active research area in these years. However, the accuracy and its dependency in real life systems are still questionable. Earlier research in face identification systems demonstrated that LBP based face recognition systems are preferred than others and give adequate accuracy. It is robust against illumination changes and considered as a high-speed algorithm. Performance metrics for such systems are calculated from time delay and accuracy. This paper introduces an improved face recognition system that is build using C++ programming language with the help of OpenCV library. Accuracy can be increased if a filter or combinations of filters are applied to the images. The accuracy increases from 95.5% (without ap

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Publication Date
Mon May 01 2023
Journal Name
Clinical And Experimental Dental Research
Atypical clinical features of post COVID‐19 mucormycosis: A case series
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Abstract<sec><title>Objectives

This case series aims to evaluate patients affected with post COVID‐19 mucormycosis from clinical presentation to surgical and pharmacological treatment to improve the disease prognosis.

Material and Methods

This case series was conducted at a specialized surgery hospital in Baghdad Medical City for over 10 months. Fifteen cases who had mild to severe COVID‐19 infections followed by symptoms similar to aggressive periodontitis, such as mobility and bone resorption around the multiple maxillary teeth, were included in this case series.

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Publication Date
Wed Mar 01 2023
Journal Name
Iranian Journal Of Materials Science And Engineering
First-Principles Analysis of Cr-Doped SrTiO3 Perovskite as Optoelectronic Materials
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The influence of Cr3+ doping on the ground state properties of SrTiO3 perovskite was evaluated using GGA-PBE approximation. Computational modeling results infered an agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ introducing into SrTiO3 were investigated. Structural parameters assumed that Cr3+ doping alters the electronic structures of SrTiO3 by shifting the conduction band through lower energies for the Sr and Ti sites. Besides, results showed that the band gap was reduced by approximately 50% when presenting one Cr3+ atom into the SrTiO3 system and particularly positioned at Sr sites. Interestingly, substituting Ti site by Cr3+ led to eliminating the band ga

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Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Water Quality Index of Euphrates River Near Al- Musayyab Power Plant
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This research deals with analyzing samples of water from the Euphrates River before and after (50m, 200m, 500m, and 1000m from the outflow)the power plant of AL-Musayyab. A Water Quality Index (WQI) analysis was performed, which is a helpful tool for rapid estimation of the quality of any water resource.. Water quality of  the river was classified into good, poor, very poor, and unsuitable for drinking, based on physico-chemical parameters such as pH, total hardness (TH), and concentrations of the major ions of calcium (Ca+2), sodium (Na+), magnesium (Mg+2), potassium (K+), nitrate (NO3-2), sulphate (SO4-2), phosphate (PO4-2), and Chloride (Cl-),

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Development of Sinusitis After Sinus Floor Elevation Surgery: A Systematic Review
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Background: Maxillary sinusitis can arise after sinus floor elevation surgery and should be treated immediately to prevent further complications which included dental implants failure, graft lost, and oro-antral fistula. This is the first systematic review to assess the incidence, causes, and treatment of sinusitis after sinus lift surgery. Materials and methods: An electronic search included MEDLINE (PUBMED) data base site was carried out for articles involving development of sinusitis after sinus lift surgery from September 1997 up to April, 8, 2017. The search was done and reviewed by two independent authors. Results: The total results of electronic search were (182) abstracts and articles, the extracted articles which involved develo

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