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

In spite of the contemporary development over the world in pertaining of modernization and its differences about the transformation of the knowledge but, the important instrument to transfer the thoughts and information did not have change except the language. So the evolutionary process became as a torrent or fusillade above the cliff which drifted anything. So that the objective inquiry and impressed with varieties of development the casement to evaluate the linguistic or re - correction highlight article in order to preserve on the origins of the language and its sobriety.
Today, we have different correspondence and social media as

Foreign trade receives a good deal of economists' attention for its active contribution to economic growth, and imports of goods and services that could not be produced locally constitute an important share of the local economy.  Agricultural imports constitute an important share of the total imports due to their role in fulfilling the needs of local markets; however, the agricultural sector in Iraq contributes no more than a limited share of the country's need, which has encouraged the import of a variety of fruits, vegetables and strategic crops and different types of red and white meat. For the sake of identifying the factors affecting the demand on agricultural imports in Iraq, the following factors has been analyzed: th

The present study was used 20 adult male rats that distributed to four groups (each group consist 5 rats); control group that administrated normal saline, rats group that exposure to X ray for two weeks, rats group that exposure to X ray with 50ug of green silver nanoparticles for two weeks, rats group that exposure to X ray with 100ug of green silver nanoparticles for two weeks. The results show high significant increased (P < 0.01) in levels of malonedialdehyied (MDA), and high significant decreased (P < 0.01) in levels glutathione (GSH) and significant increased (P < 0.01) in levels of Alanine Aminotransferase (ALT), Aspartate Aminotransferase (AST), Alkaline Phosphatase (ALP), compared with control group. Histological sectio

Vegetable sold oils (fat of the plant) were studied spectroscopy to determine its properties when it heating more than once, in this study the number of heating was 20 times and show the fat of the plant has been greatly affected by the heat. Aluminum and stainless steel were adopted for heating purposes. It turns out that the quality of the heating pot affects the spectrum specification. Changing the registered spectrum specifications for vegetable fat means a change in the characteristics of the same substance, which makes cooking use a second time with risks. Results were re-examined after six months showing significant risk of storage after heating to 300 oC the study proved that the structure of heating the vegetable oils changes an

Osteoporosis is a common complication of ankylosing spondylitis (AS), and it is related to the high levels of biochemical markers such as tartrate-resistant acid phosphates (TRACP)-5b and other proinflammatory cytokines. In early AS, osteoporosis may appear due to the action proinflammatory cytokines, however spinal osteoporosis commonly observed in those patients with severe AS of long duration but it can occur as a result of ankylosis and lack of movement. Apelin is a new adipokine that has a negative impact on bone formation and can act as an anti-anabolic agent. The aim of this study is to evaluate serum (apelin and TRACP-5b) levels in ankylosing spondylitis (AS) male patients with and without osteoporosis and look for the relation b

Investigating the heavy metals in soil is important to the life of humans and living organisms. Diyala River Lower Reaches was chosen due to the changes in environmental characteristics that took place in recent years. Twelve sediment samples were collected from four different sites. The physical, and chemical properties and the concentrations of nine heavy metals were indicated. The results showed that the average concentrations of arsenic, copper, chromium, cobalt, iron, manganese, nickel, lead, and zinc are 8.5, 45.7, 538.5, 12.2, 5.07, 991.7, 183.5, 16.07, 136.5 ppm, respectively. They reflect contamination with arsenic, chromium, and nickel, while they are free of lead, and zinc contamination, according to the Environmental Pro