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

Let  be a commutative ring with 1 and  be left unitary  . In this paper we introduced and studied concept of semi-small compressible module (a     is said to be semi-small compressible module if  can be embedded in every nonzero semi-small submodule of . Equivalently,  is  semi-small compressible module if there exists a monomorphism  , ,     is said to be semi-small retractable module if  , for every non-zero  semi-small sub module in . Equivalently,  is semi-small retractable if there exists a homomorphism  whenever  .     In this paper we introduce and study the concept of semi-small compressible and semi-small retractable s as a generalization of compressible  and retractable  respectively and give some of their adv

Let  be a commutative ring with 1 and  be left unitary  . In this paper we introduced and studied concept of semi-small compressible module (a     is said to be semi-small compressible module if  can be embedded in every nonzero semi-small submodule of . Equivalently,  is  semi-small compressible module if there exists a monomorphism  , ,     is said to be semi-small retractable module if  , for every non-zero  semi-small sub module in . Equivalently,  is semi-small retractable if there exists a homomorphism  whenever  .

    In this paper we introduce and study the concept of semi-small compressible and semi-small retractable s as a generalization of compressible  and retractable  respectively and give some of

Let  be a commutative ring with 1 and  be left unitary  . In this papers we introduced and studied concept P-small compressible  (An     is said to be P-small compressible if  can be embedded in every of it is nonzero P-small submodule of . Equivalently,  is P-small compressible if there exists a monomorphism  , ,     is said to be P-small retractable if  , for every non-zero P-small submodule of . Equivalently,  is P-small retractable if there exists a homomorphism  whenever  as a generalization of compressible  and retractable  respectively and give some of their advantages characterizations and examples.

This study which was carried out from Jan /2010 to Jan/2011,evolution of the efficiency
of treatment unit of al-Ameen factory , a subsidiary of Vegetable Oils General Company in
al- Za
,
faraniya /Sa
,
idea district /South of Baghdad ,via examing the waters coming out of
treatment unit and the role of this unit in improving waters quality , especially in physical and
chemical characteristics to be main factors in studying water's quality, such as temperature
C°,pH,Ec,DO,BOD5,NO3,TDS,PO4
-3
.
The results showed that the characteristics of treated treated water excepte of the Ec
factor were within the acceptable limits,in spite of the high concentration entering the unit .
This confirms t

Rotaviruses, a major cause of gastroenteritis in children worldwide accounts for around half a million deaths annually. Vaccine against the virus has been recommended by the WHO to be involved in the national immunization program.To evaluate the genetic characterization of rotavirus among children with acute gastroenteritis in Babylon province is warranted. Children complained of diarrhea with rotavirus infection detected in their stool were involved in the study. The age range was 10 months to 60 months and with retrogradechecking of rotavirus vaccine history. Rotavirus genotypes were detected by reverse transcription-polymerase chain reaction (RT-PCR).A total number of 40 children with rotavirus gastroenteritis were used to examine the

     In front of the serious deterioration of the elements of the environment, new convictions arose the need to integrate into the global environmental concerns as being one and the issue of shared responsibility and the impact of this conviction, the evolution of the environment protection law in many countries, including Algeria. Due to the multiplicity of perceptions about the environmental result of multiple scientific disciplines, the legislative concept emerged to protect the environment, which includes prevention and rational management and conservation and restoration and repair.

    Environmental planning for the various governments and countries aims to avert disasters and achieve the