Preferred Language
Articles
/
jpgiafs-1236
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
...Show More Authors

                 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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Solution of Second Kind Volterra Integral Equations Using Non-Polynomial Spline Functions
...Show More Authors

In this paper we use non-polynomial spline functions to develop numerical methods to approximate the solution of 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of these method, and to compare the computed results with other known methods.

View Publication Preview PDF
Crossref
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Structural Behavior of Reinforced Concrete Hollow Beams under Partial Uniformly Distributed Load
...Show More Authors

A Longitudinal opening is used to construct hollow core beam is a cast in site or precast or pre stressed concrete member with continuous voids provided to reduce weight, cost and, as a side benefit, to use for concealed electrical or mechanical runs. Primarily is used as floor beams or roof deck systems. This study investigate the behavior of six beams (solid or with opening) of dimension (length 1000 x height 180 x width120mm) simply support under partial uniformly distributed load, four of these beam contain long opening of varied section (40x40mm) or (80x40mm). The effect of vertical steel reinforcing, opening size and orientations are investigated to evaluate the response of beams. The experimental behavior based on load-deflection

... Show More
View Publication Preview PDF
Crossref (13)
Crossref
Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Approximation Solution of Fuzzy Singular Volterra Integral Equation by Non-Polynomial Spline
...Show More Authors

A non-polynomial spline (NPS) is an approximation method that relies on the triangular and polynomial parts, so the method has infinite derivatives of the triangular part of the NPS to compensate for the loss of smoothness inherited by the polynomial. In this paper, we propose polynomial-free linear and quadratic spline types to solve fuzzy Volterra integral equations (FVIE) of the 2nd kind with the weakly singular kernel (FVIEWSK) and Abel's type kernel. The linear type algorithm gives four parameters to form a linear spline. In comparison, the quadratic type algorithm gives five parameters to create a quadratic spline, which is more of a credit for the exact solution. These algorithms process kernel singularities with a simple techniqu

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Oct 09 2019
Journal Name
Engineering, Technology & Applied Science Research
Serviceability of Reinforced Concrete Gable Roof Beams with Openings under Static Loads
...Show More Authors

This paper presents an analytical study on the serviceability of reinforced concrete gable roof beams with openings of different sizes, based on an experimental study which includes 13 concrete gable roof beams with openings under static loading. For deflection and crack widths under static loading at service stage, a developed unified calculation procedure has been submitted, which includes prismatic beams with one opening subjected to flexure concentrated force. The deflection has been calculated with two methods: the first method calculated deflections via relevant equations and the second was Direct Stiffness Method in which the beam is treated as a structural member with several segments constituting the portions with solid sec

... Show More
View Publication Preview PDF
Crossref (15)
Crossref
Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Assessment of Lipid Profile among Sudanese patients with Type 2 Diabetes Mellitus
...Show More Authors

Background: Diabetes mellitus is a major health issue that is one of the leading causes of cardiovascular disease. Recent studies have found a link between uncontrolled diabetes and cardiovascular disease, with dyslipidaemia predicting glycated-hemoglobin (HbA1c), which could be a major contributor to type 2 diabetes complications and etiology.

Objectives: The objective of present study was estimate lipid profiles among control and uncontrolled type 2 diabetic patients.

Subjects and Methods: Analytical case control based study, One hundred twenty participate were included in study, 70 patients with DM  as case group  refer to Abuagala Center and difference follow up diabetic center  and 50 non diabetic subjects taken as

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Numerical Study of Composite Concrete Castellated Double Channel Beams with Strengthening Techniques
...Show More Authors

Current numerical research was devoted to investigating the effect of castellated steel beams without and with strengthening. The composite concrete asymmetrical double hot rolled steel channels bolted back to back to obtain a built-up I-shape form are used in this study. The top half part of the steel is smaller than the bottom half part, and the two parts were connected by bolting and welding. The ABAQUS/2019 program employed the same length and conditions of loading for four models: The first model is the reference without castellated and strengthening; the second model was castellated without strengthened; the third model was castellated and strengthened with reactive powder concrete encased in the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Surface Modification of Ti-6Al-4V Alloy by Glow Discharge-Plasma Nitriding
...Show More Authors

Titanium alloy (Ti-6Al-4V) samples were nitrided in low pressure (1.3, 3 mbar) dc-glow discharge plasmas of nitrogen. The treating time was 5, 10 and 15 hour and the temperatures range of the samples during the nitriding process was close to 800oC. The obtained microstructures of the nitride layers were studied by x-ray diffraction and optical microscopy. The ε –Ti2N, ζ-Ti3N3-x and η-Ti3N2-x.phases were formed and addition to the solid solution of nitrogen in titanium, α (Ti,N). Micro hardness measurements exhibit an increment for the Ti-alloy specimens which nitrided at 800oC for 10 and 15h.Corrosion measurements were obtained for the Ti-6Al-4V alloy in Ringer solution after plasma nitriding. The clear improving in the corrosion r

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Nonlinear optical properties of synthesized porous nanostructures PMMA via template-directed methods
...Show More Authors

Colloidal crystals (opals) made of close-packed polymethylmethacrylate (PMMA) were fabricated and grown by Template-Directed methods to obtain porous materials with well-ordered periodicity and interconnected pore systems to manufacture photonic crystals. Opals were made from aqueous suspensions of monodisperse PMMA spheres with diameters between 280 and 415 nm. SEM confirmed the PMMA spheres crystallized uniformly in a face-centered cubic (FCC) array. Optical properties of synthesized pores PMMA were characterized by UV–Visible spectroscopy. It shows that the colloidal crystals possess pseudo photonic band gaps in the visible region. A combination of Bragg’s law of diffraction and Snell’s law of refraction were used to calculate t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Characterization of silver polyaniline nanocomposite thin films prepared by microwave induced plasma
...Show More Authors

Polyaniline (PANI) and Ag/PANI nanocomposite thin films have prepared by microwave induced plasma. The Ag powder of average particle size of 50 nm, were used to prepare Ag/PANI nanocomposite thin films. The Ag/PANI nanocomposite thin films prepared by polymerization in plasma and characterized by UV-VIS, FTIR, AFM and SEM to study the effect of silver nanoparticles on the optical properties, morphology and structure of the thin films. The optical properties studies showed that the energy band gap of the Ag/PANI (5%wt silver) decreased from 3.6 to 3.2 eV, where the substrate location varied from 4.4 to 3.4 cm from the axis of the cylindrical plasma chamber. Also the optical energy gap decreased systematically from 3.3 to 3 eV with increas

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Applied Mathematical Modelling
Identification of a multi-dimensional space-dependent heat source from boundary data
...Show More Authors

View Publication
Scopus (15)
Crossref (9)
Scopus Clarivate Crossref