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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
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Determination of levels of interaction between urban land use and the adoption of spatial analysis techniques (study area, Najaf City)
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the student of the structure of the city and its constituent elements will clearly sense the invisible relationships that underlie the different forms of urban activity, which in turn are defined by the generality of the urban patterns in that city, which will vary clearly according to the location in the city. These relations will be embodied in their true form in the interactions between the different uses of the earth, and the change that will result from their regularity in the form of entities in independent groups, which may share with each other a component of it.
Therefore, the process of controlling the functional interactions between the uses of the urban land and the awareness of t

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Publication Date
Fri Apr 01 2022
Journal Name
International Journal Of Nanoscience
Study of the Interaction Between Reduced Graphene Oxide and NO<sub>2</sub>Gas Molecules via Density Functional Theory (DFT)
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Electronic properties such as density of state, energy gap, HOMO (the highest occupied molecular orbital) level, LUMO (the lowest unoccupied molecular orbital) level and density of bonds, as well as spectroscopic properties like infrared (IR), Raman scattering, force constant, and reduced masses for coronene C24, reduced graphene oxide (rGO) C24O5and interaction between C24O5and NO2gas molecules were investigated. Density functional theory (DFT) with the exchange hybrid function B3LYP with 6-311G** basis sets through the Gaussian 09 W software program was used to do these calculations. Gaussian view 05 was em

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Publication Date
Fri Jun 23 2023
Journal Name
Al-mustansiriyah Journal Of Science
Image Encryption Using New Non-Linear Stream Cipher Cryptosystem
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In this paper, we designed a new efficient stream cipher cryptosystem that depend on a chaotic map to encrypt (decrypt) different types of digital images. The designed encryption system passed all basic efficiency criteria (like Randomness, MSE, PSNR, Histogram Analysis, and Key Space) that were applied to the key extracted from the random generator as well as to the digital images after completing the encryption process.

Publication Date
Sun Sep 11 2022
Journal Name
Journal Of Petroleum Research And Studies
Non-Productive Time Reduction during Oil Wells Drilling Operations
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Often there is no well drilling without problems. The solution lies in managing and evaluating these problems and developing strategies to manage and scale them. Non-productive time (NPT) is one of the main causes of delayed drilling operations. Many events or possibilities can lead to a halt in drilling operations or a marginal decrease in the advancement of drilling, this is called (NPT). Reducing NPT has an important impact on the total expenditure, time and cost are considered one of the most important success factors in the oil industry. In other words, steps must be taken to investigate and eliminate loss of time, that is, unproductive time in the drilling rig in order to save time and cost and reduce wasted time. The data of

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Publication Date
Tue Dec 31 2019
Journal Name
Al-qadisiyah Journal For Engineering Sciences
Improving Gypseous Soil Properties by Using Non-Traditional Additives
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Gypseous soils are common in several regions in the world including Iraq, where more than 28.6% of its surface is covered with this type of soil. This soil, with high gypsum content, causes different problems for construction and strategic projects. As a result of water flow through the soil mass, the permeability and chemical arrangement of these soils varies with time due to the solubility and leaching of gypsum. In this study, the soil of 36% gypsum content, was taken from one location about 100 km southwest of Baghdad, where the samples were taken from depths (0.5 - 1) m below the natural ground and mixed with (3%, 6%, 9%) of Copolymer and Novolac polymer to improve the engineering properties that include: collapsibility, perm

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Revaluation of Student Failure Reasons Using Non-Additive Methods
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In this paper, An application of non-additive measures for re-evaluating the degree of importance of some student failure reasons has been discussed. We apply non-additive fuzzy integral model (Sugeno, Shilkret and Choquet) integrals for some expected factors which effect student examination performance for different students' cases.

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Non-Isothermal Crystallization Kinetics Model of PBT/ MWCNTs Nanocomposites
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The non-isothermal crystallization kinetics and crystalline properties of nanocomposites poly butyleneterephthalate, [PBT] /multiwalled-carbon nanotubes (MWCNTs) were tested by differential scanning calorimetry (DSC). PBT/(MWCNTs) nanocomposite was prepared by ultrasonicated of MWCNTs (0.5, 1, 2, 4 wt %) in dichloromethane (DCM) and after that the powdered PBT polymer was added to the MWCNTs solution. The non-isothermal crystallization results show that increasing the MWCNTs contents, decreased the melting temperature (Tm) of PBT/(MWCNTs) nanocomposite as compared with pure PBT, while resulting in improving the degree of crystallinity. These results indicated that a little amount of MWCNTs can be evident strong nucleating agent in PBT na

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Publication Date
Sat Aug 01 2015
Journal Name
International Journal Of Computer Science And Mobile Computing
Image Compression based on Non-Linear Polynomial Prediction Model
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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Non-deterministic Approach for Reliability Evaluation of Steel Beam
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This paper aims to evaluate the reliability analysis for steel beam which represented by the probability of Failure and reliability index. Monte Carlo Simulation Method (MCSM) and First Order Reliability Method (FORM) will be used to achieve this issue. These methods need two samples for each behavior that want to study; the first sample for resistance (carrying capacity R), and second for load effect (Q) which are parameters for a limit state function. Monte Carlo method has been adopted to generate these samples dependent on the randomness and uncertainties in variables. The variables that consider are beam cross-section dimensions, material property, beam length, yield stress, and applied loads. Matlab software has be

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Publication Date
Sat Jan 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Residual post fire strength of non-prismatic perforated beams
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Abstract<p>The main aim of this study is to assess the performance and residual strength of post-fire non-prismatic reinforced concrete beams (NPRC) with and without openings. To do this, nine beams were cast and divided into three major groupings. These groups were classified based on the degrees of heating exposure temperature chosen (ambient, 400, and 700°C), with each group containing three non-prismatic beams (solid, 8 trapezoidal openings, and 8 circular openings). Experimentally, given the same beam geometry, increasing burning temperature caused degradation in NPRC beams, which was reflected in increased mid-span deflection throughout the fire exposure period and also residual deflectio</p> ... Show More
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