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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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Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is complicated in insurance companies operating in environments suffering from the Corona pandemic and similar situations, which was negatively reflected in the auditor's neutral technical opinion. The researchers recommend that it is necessary to hold training courses for employees of insurance companies and for workers in 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 for auditing potential liabilities and contingent liabilities for insurance activities. The insurance company's commitment to the actuary's recommendations leads to support the company's financial capacity in the long term, and that the authority supervising the insurance sector is responsible for defining the procedures for appointing the actuary, his duties and responsibilities, which constitute an important element in measuring and analyzing future risks, pricing services, defining terms of reference and reserves, and achieving Balance between assets and liabilities.

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Digital public relations and its role in prioritizing the masses: An analytical study of the United Nations website : (A paper extracted from a PhD dissertation)
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This paper aims to identify how the United Nations works through its website in prioritizing audiences towards international issues، by identifying the digital PR mechanisms used in digital PR contents in prioritizing audiences towards the international issues they deal with. To achieve the objectives of this paper, the researcher used the survey method and content analysis tool with a view to identifying the ranking of international issues on the website of health، peace and security، humanitarian assistance، human rights، women، migrants، refugees and displaced persons، economic development، United Nations affairs، culture and education، environment and climate، sustainable development, and law and crime prevention. One of

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Publication Date
Fri May 20 2022
Journal Name
Al-kindy College Medical Journal
Potential Influence of Parasitic Diseases as Protective Agents from Infection with Pandemic COVID-19
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Parasitic diseases can affect infection with COVID-19 obviously, as protective agents, or by reducing severity of this viral infection. This current review mentions the common symptoms between human parasites and symptoms of COVID-19, and explains the mechanism actions of parasites, which may prevent or reduce severity of this viral infection. Pre-existing parasitic infections provide prohibition against pathogenicity of COVID-19, by altering the balance of gut microbiota that can vary the immune response to this virus infection.  

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
a base The origin of permissive things And its impact on Islamic law
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So I present in the hands of the honorable reader what God Almighty has made easy for me in terms of what I dealt with in the rule (the principle of permissive things) and what branches from it and what is related to it.
This research was divided into an introduction, a preface, three demands, and a conclusion.
The preamble is to explain the meaning of the rule in language and terminology and the definition of the legal rule and what is related to it. The first requirement is to explain the rule that we have in our hands and the words related to its text - and is it a fundamentalist or jurisprudential rule? .
As for the second requirement - in the difference of scholars and their opinions in whether the origin of things is permi

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analysis of the impact of public budget deficit on external debt in lraq with in the framework of joint integration of the period (1990 – 2016 )
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The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

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Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
The Trade War Between the United States and China and Its Impact On the World Economy2017-2019
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The trade war, of course, leads to a sharp tension in international relations because the economy is the lifeblood of the states. In the world of trade and economy, countries began to lean towards cooperation. Economic relations after World War II were more liberal, trade barriers were removed and global trade became more flexible and smooth

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Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
The strategy of spreading extremism and its impact on Egypt regional role
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ABSTRACT The importance and objectives of the study were an attempt to understand the methodology of disseminating radical thought and the reasons of social acceptability that make young people embrace this thought. It also sheds light on the impact of this phenomenon on the regional role of Egypt and examines the strategic means and standards that the Egyptian state focuses on in immunization and prevention of extremism.

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Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Strategic Management of Cost of Production Operations In the 0il Fields: بحث تطبيقي في شركة نفط الوسط (شركة عامة)
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The use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c

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Publication Date
Mon Mar 14 2022
Journal Name
Journal Of Craniofacial Surgery
The Effect of The Blue-Violet Light Emitting Diode (Led) Irradiation on the Bleeding and Pain Following Tooth Extraction
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Publication Date
Sun Jul 03 2011
Journal Name
Journal Of Educational And Psychological Researches
Effect of using the active learning in the achievement of third grade intermediate students in mathematics and them tendency towards the study of its
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Current research aims to find out:

  1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
  2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

  1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement

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Publication Date
Mon Feb 13 2023
Journal Name
International Journal Of Professional Business Review
The Reality of Local Investment in Iraq and Prospects for its Development: a Case Study in the Baghdad Investment Commission
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Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

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