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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 Mar 12 2017
Journal Name
Al-academy
Polarization and the mechanism of communication in the form of industrial products (green)
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Our research which is under the name "Polarization and Communication mechanism in the formation of green industrial products " The problem of the research focuses in identifying what is polarization and its function mechanisms , by displaying the inventive and creative cases of the designer in how to exploit the industrial products and its recycling process to attract the user and recipient by asserting on the values of beauty of the appearance of the industrial product with the attraction Of the user and the recipient with the new function of that product and how its different from the function achieved by the old product , with consideration of nature and its preservation . The results of the research were as following : The designer e

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Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The Relationship of Aesthetics in the Art of Interior Architecture and Architectural Criticism
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The concept of aesthetics is one of the postmodern propositions, and it is one of the branches of philosophy that examines beauty, its standards and theories, and it is a holistic concept that includes several concepts, including the beautiful, the ugly, and the sublime.
The concept of aesthetics dealt with several studies in general (and in the field of architecture in particular), and the problem of aesthetics is in the blurring of the relationship between aesthetics and architectural criticism, based on the research hypothesis which states that there is a relationship between aesthetics and architectural criticism. The importance of the research in accommodating aesthetic standards and bases of evaluation that increases the possi

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT: FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT
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The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

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Publication Date
Wed Aug 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Phototoxic effect of visible blue light on Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis in patients with chronic periodontitis (An in-vitro study)
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Background: The aim of this study was to determine phototoxic effect of visible blue light on anaerobic periodontal pathogens namely Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis. Materials and methods: Strains of Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis were isolated from pockets of systemically healthy patients aged between 35-55 years old with pocket depths of 5-6 mm, the bacteria cultured on special blood Agar plates solid media, then subjected to visible blue light emitted from commercially available light cure devise (LED curing light); that emits blue light (400-500nm) of 1000mw energy at different periods of time exposures, then the CFU of each plate was measured by direct colony count

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Fabrication of PbxS1-x Detector and Studying the Effect of x Content on its some Physical Properties
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A polycrystalline PbxS1-x alloys with various Pb content ( 0.54 and 0.55) has been prepared successfully. The structure and composition of alloys are determined by X-ray diffraction (XRD), atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF) respectively. The X-ray diffraction results shows that the structure is polycrystalline with cubic structure, and there are strong peaks at the direction (200) and (111), the grain size varies between 20 and 82 nm. From AAS and XRF result, the concentrations of Pb content for these alloys were determined. The results show high accuracy and very close to the theoretical values. A photoconductive detector as a bulk has been fabricated by taking pieces of prepared alloys and polished chemic

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Shorthand the representative performance in the theatrical festival performances of the education teams for teachers in primary schools , in secondary schools and artistic supervisors 2019 AD: خضر عبد خضير
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Arts acts to reduce and exclude everything that is not necessary in the delivery of meaning, especially representative performance, which is based on the intensification of the physical and vocal actions, and in drawing the dimensions of the character. And because that, the artistic staff, among others in the ministry of education, are considered the cornerstone, in the development of theatrical activities in schools, this research came to find out the extent to which teachers in primary schools, in secondary schools and artistic supervisors rely on shorthand mechanisms in the representative performance.
The current research relied on the descriptive approach, in analyzing his sample, which was deliberately chosen, Among the most imp

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Crossref
Publication Date
Wed Dec 27 2017
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Restriction Shape On Laminar Natural Convection Heat Transfer In A Vertical Circular Tube
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Natural convection heat transfer is experimentally investigated for laminar air flow in a vertical circular tube by using the boundary condition of constant wall heat flux in the ranges of (RaL) from (1.1*109) to (4.7*109). The experimental set-up was designed for determining the effect of different types of restrictions placed at entry of heated tube in bottom position, on the surface temperature distribution and on the local and average heat transfer coefficients. The apparatus was made with an electrically heated cylinder of a length (900mm) and diameter (30mm). The entry restrictions were included a circular tube of same diameter as the heated cylinder but with lengths of (60cm, 120cm), sharp-edge and

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Publication Date
Tue Dec 31 2024
Journal Name
International Area Studies Review
Sub-National Governments’ Interactions in International Affairs: An Arab Perspective on Paradiplomacy
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In the last years of the twentieth century, scholars solidly focused on paradiplomacy as a study subject, linking it to federalism and decentralised systems. In the Arab world, which has 22 countries, a few states have adopted federalism or decentralisation. Only five countries, i.e., 22.7%, have adopted federalism and decentralised experience. Therefore, limited research and academic work has been conducted regarding paradiplomacy. This paper aims to research the relationship between federalism and paradiplomacy conceptually and practically and then analyse the Arab experiences in federalism and whether they applied paradiplomacy and succeeded in doing so. To explore that, the paper studies and compares the related articles of constitution

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Publication Date
Fri Mar 28 2025
Journal Name
Journal Of Physical Education
Special exercises using tools and their effect on teaching the skill of a front shoulder circle on the rings apparatus in artistic gymnastics for students
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Sports skills in some individual games require physical and motor qualities to facilitate the process of skill performance and also require the instructor or trainer to use more than one strategy, method and way to bring the performance to the level of mastery and avoid injury. The aim of the research is to know the effect of using special exercises using tools and their effect on teaching the skill of a front shoulder circle. The research hypothesis is that using special exercises with tools has a positive effect on teaching the skill of a front shoulder circle on the rings apparatus. Research method: - The researchers used the experimental method by designing two equal groups, the control and the experimental, to suit the research

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Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Estimate the risk of runoff for six basins in the western plateau
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The research risk of flooding on six water basins located in the eastern part of the western plateau, reached total area of the basin (22,998.9 km 2), has reached all the Basin area (basin to time 7056.1 km2 basin by 3585 km 2, Bath Alheiazi 6404 km 2, Abu beasts 544.1 km2 basin Abu Shannan 144.6 km 2, Bath Valley Faraj 5265.1 km 2), where it was specifically spatial degree of this risk by studying some of the hydrological basin transactions directly related to operations spate runoff study area and the occurrence of flood risks on the surface of ponds.

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