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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
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Solvent Extraction of Light Lubricating Oil on Viscosity Index and Chemical Composition
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An investigation was conducted for the improvement of viscosity index of light lubricating oil fraction (40 stock)
obtained from vacuum distillation unit of lube oil plant of Daura Refinery, using solvent extraction process.
In this study furfural solvent was used to extract the undesirable materials which reduce the viscosity index of raw
lubricating oil fraction.
The studied effecting variables of extraction were extraction temperature range from 70 to 110°C, and solvent to oil
ratio range from 1:1 to 4:1 (wt/wt).
The n-d-M method was used for calculation of carbon distribution and structural group analysis of the raffinate
produced from furfural extraction.
Also the three component phase diagram for a mixed-ba

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Publication Date
Wed Jul 23 2025
Journal Name
Tikrit Journal Of Administrative And Economic sciences
Determination of competency levels and auditor evaluation procedures to the international standard (ISO19011: 2018) A case study at the Ministry of Construction, Housing and General Municipalities/Audit Directorate
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The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of stand

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Publication Date
Thu Feb 20 2025
Journal Name
Experimental Oncology
The Potential Role of HDAC1 and HDAC3 Immunoexpression in P53 Downregulation and Tumor Aggressiveness of Colon and Rectum Carcinomas Patients
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Background. Colorectal cancer, ranking second place in global cancer mortality, arises from diverse causes. There is growing recognition of the substantial involvement of the epigenetic modifications of histones at the DNA level in the occurrence of CRC. Aim. To assess the expression of p53, HDAC1, and HDAC3 proteins in a cohort of CRC patients and to analyze potential relationship between their expression and the stages of CRC progression. Materials and Methods. The retrospective investigation was carried out on 95 paraffin-embedded CRC tissue samples. The expression of p53, HDAC1, and HDAC3 was assessed immunohistochemically. Results. Notably, the expression of the p53 protein in CRC tissue samples exhibited a prominent correlatio

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Color diversity and its aesthetic value in the designs of children's fashion fabrics
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Fabric design is one of the arts in which humans participate functionally and aesthetically. Researching its design aspects is an important goal, especially after taking technical developments to cover many of its fields. Modern designs emphasize the importance of preparing designs and implementing them according to the child’s ability, inclinations and desires (mental, psychological and emotional). ), as the child is the real focus of the design idea, and the designer has paid most of his attention to the requirements and needs of this stage (childhood stage) because of its importance in the life of society, as he focused his attention on implementing designs that could achieve stability and stability in the child’s psyche through s

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Kinetic diversity and its effectiveness in the formal variables of industrial product design
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The formal diversity in designs is achieved by creating shapes and lines with a distinct movement pattern, which are preceded by mental processes. The greatest source of diversity in design in general and industrial design in particular is the creation of multiple directions for the completion of designs and the diversification of intellectual proposals for the design idea. The human activity that takes place around us in various fields of life takes place due to the diversity of movement in the form of the design product and its effectiveness through the dynamic diversity in the form, which differs in the methods of designing and showing it. He invents material value as a distinct artistic product that he owns A specific form or system

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Structural Imbalances and their impact on Sectoral Growth and Employment in Iraqi Economy for the period 2003-2015: Analytical study.
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Abstract:

     The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory.

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Publication Date
Thu Nov 09 2023
Journal Name
Journal Of Global Scientific Research In Business Management And Economics
The profitability index and its role in evaluating the performance of specialized banks in Iraq.
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Central banks around the world typically use various financial indicators to evaluate performance. In Iraq, the indicators used by central banks to evaluate the performance of banks are of great importance to ensure that the banks operating within the Iraqi banking system comply with the regulatory and legal requirements issued by the Central Bank of Iraq or the Ministry of Finance. Given the need to study the profitability indicator to ensure its ability to evaluate the performance of specialized banks in Iraq, these banks carry out their banking activities and businesses through capital funded by the government. The use of profitability indicators in evaluating the performance of specialized banks provides information about the profitabil

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Learning Style for distinguished students and their ordinary mates in the secondary stage in accordance to some variables
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The current problem is summarized in what is called the development failing experience
in comprehencing the studying materials , so the students will feel worry of repeating failure
in he future , so he would seek blind keeping on heart for the studying material bond this isbad due to the forgetting in the future , one side of thesis research problem is that there is
many contradictory researches result in relation to the learning styles which impose the
nessicity to find results lessen this contradiction . the importance of the research is
summarized in the importance of the subject under the study , in that the researcher ( as in
her knowledge ) did not find a thesrs tackling the subject of the distinguished students

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Publication Date
Wed Nov 25 2020
Journal Name
Plos One
Impact of the COVID-19 pandemic on medical education: Medical students’ knowledge, attitudes, and practices regarding electronic learning
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The Coronavirus Disease 2019 (COVID-19) pandemic has caused an unprecedented disruption in medical education and healthcare systems worldwide. The disease can cause life-threatening conditions and it presents challenges for medical education, as instructors must deliver lectures safely, while ensuring the integrity and continuity of the medical education process. It is therefore important to assess the usability of online learning methods, and to determine their feasibility and adequacy for medical students. We aimed to provide an overview of the situation experienced by medical students during the COVID-19 pandemic, and to determine the knowledge, attitudes, and practices of medical students regarding electronic medical education.

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Sufian Symbol and its significance in Abd Allah Hamadi's Poetry
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This research paper looks to put its hands on sufi symbols which are applied by the algerian poet د abdallah hammadi د in his poetical works . the symbols it relies on are : ( symbolisme of wine . symbolisme of light . symbolisme of night . sufisme and nature , femal symbols ) .
From these symbols we try to show its range of ability to apply it , with trying to determine its meaningful , dimensions .

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