Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou

Many studies mentioned that there is a decline in the a achievement of intermediate second class students in mathematics  . Parents and mathematics   teachers   had  emphasized   that  .  The  studies   related  this decline to the students weak attitude towards mathematics .

In spite  of the  importance  of this subject  , it has not been given enough attention  in research in our country . This research is an attempt to know  th e relationships  between  the  intermediate  second  class  students  , attitude and their achievement  in mathematics .

Also, to know the statistical sign

Objective: this search aims to test the correlation between job complexity and psychological detachment then stats how the burnout can affect in this relationship and dose the burnout can contribute in development of this relationship.   Theoretical framework: the research adopted some questions like how can psychological detachment can make the employee keeping away from work and isolates himself from work environment and how can the job complexity enhance this behavior for employee ,and how can the burnout increase the correlation between job complexity and psychological detachment ?, then trying to extraction some of recommendations may contributes in enhancing practicing and adopting these three variables (job complexity, psych

The study aims at knowing the relationship between retirement problems and psychological flexibility, besides identifying the difference of retirement problems and psychological flexibility due to the wok place variable and sex variable.

The study sample consists of 250 registered retirees in both associations of the government and the UNRWA. The researcher had prepared and used a retirement problems scale and  a psychological flexibility scale. The study findings show the following:

1. The economic problems were greatly common by a relative weight of 76.3 %.
2. The psychological compatibility was the most widespread domain in the psychological fl

We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM. The cu

Study was done in the period between (2015–2017) in biology department in college of Education for pure science/Ibn Al-Haitham at Baghdad University and in Pathology department/college of medicine at Al-Nahrain University. The study was retrospectively designed. The clinicopathological parameters were obtained from patients’ admission case sheets and pathology reports (age, gender). The presents study included 120 patients having thyroid nodules, classified according to results of histopathology into 4 groups, 30 patients within each; the first group included patients with follicular adenoma, the second group included patients with follicular carcinoma, the third group included patients with follicular variant of papillary carcinoma (FV

We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM. The cu

We can summarize the main risk factors for type 2 diabetes mellitus (T2DM) by looking at our nutrition, age, and lifestyle. β-cell dysfunction and insulin resistance (IR) are outcomes of the pathophysiology of type 2 diabetes. As an indirect result of IR on important metabolic enzymes, lipid and lipoprotein abnormalities are also a factor in T2DM patients. Recent research has indicated that lipid fluctuation may be the cause of poor glucose metabolism as well as one of its effects. Fatty acids (FAs) affect cell membrane fluidity and permeability, insulin receptor binding and signaling, and the translocation of glucose transporters. Therefore, it is suggested that FAs might play a crucial part in the emergence of IR and T2DM.

To determine the relationship between celiac disease and reproductive disorder, twenty two women with recurrent spontaneous abortion (18-35) years have been investigated from the period 2017/11/1 – 2018/2/1 and compared wih twenty two parentally healthy women. All studied groups were carried out to measure antitissue transglutaminase IgA and IgG antibodies by Enzyme linked immunosorbent assay (ELISA) technique, There were a highly significant differences (P < 0.01) in the concentration of anti TtG IgA and IgG Ab compared to control group, while there was non-significant differences (P > 0.05) in the concentration of anti TtG IgA according to the age group and there was a significant difference (P < 0.05) in the concentration of anti TtG I

The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.

The research  adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.

Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a