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.
Abstract
The research Compared two methods for estimating fourparametersof the compound exponential Weibull - Poisson distribution which are the maximum likelihood method and the Downhill Simplex algorithm. Depending on two data cases, the first one assumed the original data (Non-polluting), while the second one assumeddata contamination. Simulation experimentswere conducted for different sample sizes and initial values of parameters and under different levels of contamination. Downhill Simplex algorithm was found to be the best method for in the estimation of the parameters, the probability function and the reliability function of the compound distribution in cases of natural and contaminateddata.
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In this paper, the impact of magnetic force, rotation, and nonlinear heat radiation on the peristaltic flow of a hybrid bio -nanofluids through a symmetric channel are investigated. Under the assumption of a low Reynolds number and a long wavelength, the exact solution of the expression for stream function, velocity, heat transfer coefficient, induced magnetic field, magnetic force, and temperature are obtained by using the Adomian decomposition method. The findings show that the magnetic force contours improve when the magnitude of the Hartmann number M is high and decreases when rotation increases. Lastly, the effects of essential parameters that appear in the problem are analyzed through a graph. Plotting all figures is done using the
... Show MoreAbstract ABSTRACT:BACKGROUND: Anterior cruciate ligament reconstruction (ACLR) is one of the most commonly performed orthopedic procedures. Technical factors especially correct tunnel placement play major role in its success. However its failure rate is still high (10%), and impingement of the graft on the posterior cruciate ligament (PCL) and the medial wall of the lateral femoral condyle is an important cause of failure. Wallplasty is a technique used to prevent graft impingement, but there is no consensus on its routine use.OBJECTIVE:Is to compare between the postoperative knee functional outcome and stability of arthroscopic ACLR performed with wallplasty versus those performed without wallplasty.PATIENTS AND METHODS: A prospective exp
... Show MoreIn this paper, we introduced some fact in 2-Banach space. Also, we define asymptotically non-expansive mappings in the setting of 2-normed spaces analogous to asymptotically non-expansive mappings in usual normed spaces. And then prove the existence of fixed points for this type of mappings in 2-Banach spaces.
Background: Abdominal symptoms are possibly the most frequent of all symptoms encountered in surgical practice. Pain is the most common of all abdominal symptoms. Causes of acute abdominal pain include both medical and surgical. Most symptoms arise from intra-abdominal organs or systems while some may originate extra abdominally and are then referred to the abdomen. Medical causes of abdominal pain are encountered more frequently.
Objective: To study the causes of acute abdominal pain in patients attending emergency department in Al- Imamain Al- Kadhimain Medical City.
Type of the study: A prospective cross sectional study
Meth
... Show MoreBackground: Humeral diaphyseal fracture usually
heals with closed methods but when nonunion
develops then it needs surgical intervention in the
form of plating and bone grafting, intramedulary
nailing (open or closed simple or interlocking nails)
and external fixators (circular or one plane fixator).
In our unit we treated non union humeral
diaphyseal fracture with plating and bone grafting
shortening of fracture ends up to 4 to 5cm when
needed. Methods: This study was conducted at
Orthopaedic Department of AL-Sadar General
Hospital from January 2004 till December2005 .
We included 20 cases with atrophic non-union in
12(60%) and hypertrophic non-union in 8 (40%)
patients. All atrophic non-union w
In this study the activities of alanine transaminase (ALT) and aspartate transaminase (AST) were evaluated, in addition to total protein and albumins in sera of sixty one subjects whose ages were ranged between(4-16) years. These subjects were, twenty eight major thalassemic patient (12 with splenectomy and 16 non splenectomy ) and fifteen with minor thalassemia. eighteen healty subjecte as control. The result revealed a significant elevation in the activities of both aminotransferases enzymes (AST and ALT) in the sera of all the alassmic patient groups compared with control. Also a significant increase in the activity of ALT in sera of non-splenectomy compared to splenectomy major thalassemic patient , which could be an indicative of th
... Show MoreA pioneering idea for increasing the thermal performance of heat transfer fluids was to use ultrafine solid particles suspended in the base fluid. Nanofluids, synthesized by mixing solid nanometer sized particles at low concentrations with the base fluid, were used as a new heat transfer fluid and developed a remarkable effect on the thermophysical properties and heat transfer coefficient. For any nanofluid to be usable in heat transfer applications, the main concern is its long-term stability. The aim of this research is to investigate the effect of using four different surfactants (sodium dodecyl benzene sulfonate (SDBS), sodium dodecyl sulfate (SDS), cetyl trimethylammonium bromide (CTAB), and gum Arabic (GA)), each with three different
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