Preferred Language
Articles
/
jpgiafs-1327
A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
...Show More Authors

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of conclusions, most notably that the adoption of IFRS16 in insurance companies plays a major role in enhancing the quality of financial reporting and disclosure, which naturally indicates the quality of accounting information. The changes in the classification of lease contracts when adopting the IFRS16 financial reporting standard from an expense to an asset necessitated the introduction of new procedures to keep pace with this fundamental change, which audits lease contracts in terms of calculation, presentation, and disclosure on both sides of the contract (lessor and lessee). Accordingly, the researchers proposed several recommendations, the most important of which is the need for the auditor to rely on an audit program that clarifies all procedures that contribute to reducing the risks of the lease contract auditing process, based on international auditing standards, to reach a reading of the financial statements that is more clear and transparent.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Kinetic Model for Solute Diffusion in Liquid Membrane Systems
...Show More Authors

In this study, a mathematical model for the kinetics of solute transport in liquid membrane systems (LMSs) has been formulated. This model merged the mechanisms of consecutive and reversible processes with a “semi-derived” diffusion expression, resulting in equations that describe solute concentrations in the three sections (donor, acceptor and membrane). These equations have been refined into linear forms, which are satisfying in the special conditions for simplification obtaining the important kinetic constants of the process experimentally.

View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Scholars' Press
Determination of Pollutants in Water Treatment for Petroleum Refinery
...Show More Authors

Dora petroleum refinery waste water is the one of the important source of pollution by priority pollutant aromatic compound discharged to Tigris river in Iraq. the station has waste water treatment unit contains many treatment subunits The most important sub units is :skimmer units ,physiochemical unit ,daf unit, biological unit. The aim of research project is to study the ability of unit to remove the priority pollutant aromatic compound and follow up these compounds in river to study ability of river to self removal. A solid phase extraction (SPE) followed by high performance liquid chromatography-ultra violet (HPLC-UV) technique is depicted for the quantitative estimation of benzidines and phenols. Experimental studies were performed to

... Show More
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Designing Interactive Educational Website for Highschool Students in Iraq
...Show More Authors

publishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find design The study, which included the problem of

... Show More
View Publication
Crossref
Publication Date
Thu Jun 29 2023
Journal Name
Wasit Journal For Pure Sciences
Suitable Methods for Solving COVID-19 Model in Iraq
...Show More Authors

Because the Coronavirus epidemic spread in Iraq, the COVID-19 epidemic of people quarantined due to infection is our application in this work. The numerical simulation methods used in this research are more suitable than other analytical and numerical methods because they solve random systems. Since the Covid-19 epidemic system has random variables coefficients, these methods are used. Suitable numerical simulation methods have been applied to solve the COVID-19 epidemic model in Iraq. The analytical results of the Variation iteration method (VIM) are executed to compare the results. One numerical method which is the Finite difference method (FD) has been used to solve the Coronavirus model and for comparison purposes. The numerical simulat

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Detection Of Candida Albicans Responsible For Vulvovaginitis In Women
...Show More Authors

Background: The vaginal microbial ecosystem stability preclude many other organisms but sometimes the vaginal micro biota is disturbed and this cause change in the normal

balance causing symptoms of vulvuvaginitis like abnormal or increased vaginal discharge, redness and itching.

Objective: To prove C. albicans presence in their vagina clinically and laboratory by culture of vaginal swab on two media.

Type of the study: This study is a case control study

Methods: This study is a case control study in which 100 clinically patient women admitted to maternity hospital in kalar city and khanaqin hospital during the pe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 14 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Mathematical simulation of memristive for classification in machine learning
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Spectroscopic study for plasma parameters in co-sputtering system
...Show More Authors

In this work the parameters of plasma (electron temperature Te,
electron density ne, electron velocity and ion velocity) have been
studied by using the spectrometer that collect the spectrum of
plasma. Two cathodes were used (Si:Si) P-type and deposited on
glass. In this research argon gas has been used at various values of
pressures (0.5, 0.4, 0.3, and 0.2 torr) with constant deposition time
4 hrs. The results of electron temperature were (31596.19, 31099.77,
26020.14 and 25372.64) kelvin, and electron density (7.60*1016,
8.16*1016, 6.82*1016 and 7.11*1016) m-3. Optical properties of Si
were determined through the optical transmission method using
ultraviolet visible spectrophotometer with in the range
(

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
مجلة الدراسات التربويو والعلمية
Effective reading skills in chemistry for middle school students
...Show More Authors

Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Computers, Materials & Continua
An Optimal Algorithm for Resource Allocation in D2D Communication
...Show More Authors

View Publication
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Thu May 28 2020
Journal Name
Applied Sciences
THz-TDS for Detecting Glycol Contamination in Engine Oil
...Show More Authors

There continues to be a need for an in-situ sensor system to monitor the engine oil of internal combustion engines. Engine oil needs to be monitored for contaminants and depletion of additives. While various sensor systems have been designed and evaluated, there is still a need to develop and evaluate new sensing technologies. This study evaluated Terahertz time-domain spectroscopy (THz-TDS) for the identification and estimation of the glycol contamination of automotive engine oil. Glycol contamination is a result of a gasket or seal leak allowing coolant to enter an engine and mix with the engine oil. An engine oil intended for use in both diesel and gasoline engines was obtained. Fresh engine oil samples were contaminated with fou

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (13)
Scopus Clarivate Crossref