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The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
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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 without any verification of the Reliability of the reserve estimation procedure. Originality/value: In addition to audit services, a scale has been developed to examine the auditors' non-audit actuarial services. The financial reporting rules for insurance contracts 17 and the examinations for acquiring an actuarial certificate in the United States of America are used to create this scale. Findings: The findings show that there is no substantial relationship between the two services supplied, and we recommend that the actuarial services be audited by specialist international companies that support the auditors' judgment on the computation of expected reserves in the financial accounts. Conducting specialist courses in the actuarial profession, and obtaining this credential is a requirement for auditing insurance companies.

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Publication Date
Tue Nov 11 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 6, 2022, Págs. 399-401
Aggressive Behavior And Its Relationship To The Phenomenon Of Bullying Among Young Football Players Aged (17-19) Years
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Autorías: Muwafaq Obayes Khudhair, Hayder Talib Jasim, Ahmed Thare Hani. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

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Publication Date
Wed Jan 31 2024
Journal Name
Iraqi Geological Journal
Estimation of Rock Mechanical Properties of the Hartha Formation and their Relationship to Porosity Using Well-Log Data
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The physical and elastic characteristics of rocks determine rock strengths in general. Rock strength is frequently assessed using porosity well logs such as neutron and sonic logs. The essential criteria for estimating rock mechanic parameters in petroleum engineering research are uniaxial compressive strength and elastic modulus. Indirect estimation using well-log data is necessary to measure these variables. This study attempts to create a single regression model that can accurately forecast rock mechanic characteristics for the Harth Carbonate Formation in the Fauqi oil field. According to the findings of this study, petrophysical parameters are reliable indexes for determining rock mechanical properties having good performance p

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Ventriculoperitonealshunt, Programmable or non-programmable
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Background:Hydrocephalus is dilatation of the ventricular system due to excessive production and/ or obstruction of cerebrospinal fluid (CSF) pathways. Different surgical procedure are used to treat this disease. Ventriculo peritoneal shunt is by far the most popular technique for CSF diversion..
Objective;To compare the programmable and non-programmable valves regarding the complications of both types
Methods:This study was conducted in the Neurosurgical hospital of Baghdad/Iraq over a period of 3 years from July 2008 to August 2011.
A special inclusion criteria has been tabulated for the selection of patients..
Results:.Fifty cases with hydrocephalus admitted and diagnosed by CT scan and treated by ventriculoperitoneal shun

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Yamanies Service to al- Haj between the 4 – up to 9 centuries A.H.
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The Yemen Kings and gaverners allered notable services to the pilgrims, who
were in their way to perform the pilgrimage to Mecca. Among them Al-Hysen Ibn
Salama (dead 384, Aih). The governer of Al- Zeadiea state, who concern about
pilgrimage route from its beginning at Hudrumot to its end at Mecca Al Makruma, the
distant was estimated by 60th days to pass the way he also eastablished asystem of
water “artesian wells” as long as the pilgrimage way also setting up large Mosqeses
and Marking out the way of the caravans of pilgrimage to save these caravans from
lossing the right way, he setting up under ground water chanal started from Arafat to
holy Mecca in order to ensure water supplies for the erea. This proje

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Publication Date
Wed Sep 16 2020
Journal Name
Al-kindy College Medical Journal
STUDY OF TINEA PEDIS IN DIABETIC VERSUS NON-DIABETIC PATIENTS
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Background : The aim of this work is to study the clinical features and causative fungi of tinea pedis in diabetic and non-diabetic patients. Result : Tinea pedis was estimated to be the second most common skin disease in the United States, after acne. Up to 15% of the U.S., population may have tinea pedis. Across Europe and East Asia, prevalence rates reach 20 %. Methods: The Complete history taking regarding: age, sex, occupation, residency, history of diabetes and diabetic profile (fasting blood sugar and post prandial).and Clinical examination of the feet Aim of the study : The aim of this work was to study the clinical features and causative fungi of tinea pedis in diabetic and non-diabetic patients Conclusion : Tinea pedis is more

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
THE METHOD OF EXPRESSION IN INNATE AND POPULAR IRAQI SCULPTURAL CONTEMPORARY STUDYING BETWEEN (Hadi KadhimNassif) and (Ibrahim al nakash): كفاح عبد المجيد
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The innate art,is a major tributary in the art world, It is a bold achievement, has a special flavor, With self-identity, linked to the origins and roots of human ,That goes back to the past and the history and culture of peoples. This business is not limited to only aesthetic side, but is loaded with religious and magical experience, and have social functions, This creations stayed live, breathe, grow, and change with the transformation of society, these processors emerged, from local people have not been trained academically.Their Elvis came from community culture,Which are, Mesopotamian thoroughbreds.This culture that we desperately need today, in order to increase ourselves Iraqi force, In the face of the modern world, which is locke

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The diagnosis and determine the level of balance between the time available for life and work: The case study of a sample of doctors hospitals City of Medicine
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Purpose: The diagnosis and determine the level of balance between the time available for life and work with the doctors in the hospitals of t the six hospitals in the City of Medicine.

Design / methodology / Approach: It has been relying on ready-scale, to make sure the diagnosis and determine the level of balance between the time available for life and work, where they were distributed on Form 42 doctors in the six hospitals in the City of Medicine, were analyzed by software (Nvivo and SPSS v.22).

Results: The results showed that there is a good level of balance between the time available for life and work with the doctors.

Research limitations: The diffi

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Publication Date
Sat Apr 01 2023
Journal Name
Alexandria Engineering Journal
Employing Sisko non-Newtonian model to investigate the thermal behavior of blood flow in a stenosis artery: Effects of heat flux, different severities of stenosis, and different radii of the artery
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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Political pluralism between rejection and acceptance Astrobiological study of the most prominent contemporary Islamic trends
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التعددية السياسية بين الرفلض والقبول دراسة نظرية لأبرز الاتجاهات الاسلامية المعاصرة

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Publication Date
Tue May 20 2008
Journal Name
Journal Of Planner And Development
The Slum areas between reality and aspiration Towards sustainable environment Case stady”Um AL-warid”
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One of the most enduring expressions of urban poverty in developing countries is the proliferation of slums and informal settlements .these settlements have the most deplorable living and environmental conditions within the city and are characterized by inadequate water supply, squalid conditions of environmental sanitation .overcrowded and dilapidated habitation, hazardous location .insecure tenure and vulnerability to serious health risks among many others .its in recognition of the of the development challenges to significantly improve the lives of at least 800000 people allover the country So our objectives in this research are the ensuring of a durable improvement of housing conditions and housing environment of poor people

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