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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
Wed Dec 01 2010
Journal Name
Journal Of Engineering
CORRELATIONS BETWEEN PHYSICAL AND MECHANICAL PROPERTIES OF AL-AMMARAH SOIL IN MESSAN GOVERNORATE
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This paper describes the geotechnical properties of Al-Ammarah soil of Ammarah city in Messan Governorate-southern parts of Iraq. Data and other information taken from numbers of geotechnical reports that performed under the supervision of Consulting Engineering Bureau of Baghdad University. This research is devoted to study the correlation between different physical properties such as (LL, PI, LI, n,t, e) with different mechanical properties such as (qu, cc, cs, SPT). The correlation is verified using simple regression analysis. From the regression results it was found that there is direct correlation between different parameters. By using the correlation-with some information- preliminary investigation stages and studies of any s

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Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Hydrogeologic Conditions of Mulussa Aquifer Between Rutba and Dhabaa in Al-Anbar Governorate
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     Rutba area is located in Al-Anbar Governorate - West of Iraq. Hydrogeological investigation calculation of Mulussa aquifer between Rutba and Dhabaa is carried out. The groundwater moves in directions of (NE, E and SE) influenced by depletion process in the amount of hydraulic gradient ranged between (0.0000416 - 0.008036). The groundwater flux (V) and groundwater pore velocity (U) are reached (0.00451) m/day and (25.02) m/day, respectively.  Mulussa aquifer is carbonate beds, where represents confined aquifer conditions. The values of transmissivity, permeability and storage coefficient are ranged between (0.507 – 250) m2/day, (0.00547 - 3.05) m/day and (9.65 x 10-5 - 2.64 x 10-4

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Clinical and Histopathological Features of Breast Cancer in Iraqi Patients between 2018-2021
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     Breast cancer (BC) is the most common malignancy in women worldwide and a major cause of cancer-related deaths for women in Iraq. This assignment was created to investigate the characteristics of BC diagnosed in Baghdad from 2018 to 2021. A total of eighty-nine of paraffin embedded tissue blocks of different breast tissue tumors (71 females and 18 males) with their data, were collected from archive of Histopathology Department, Teaching Laboratories of Medical City, Al-Yarmouk Teaching Hospital, and a private laboratory in Baghdad-Iraq. The clinical information regarding age, gender, tumor size, tumor stage and grade, lymph nodes metastasis, in addition to the findings of estrogen receptor (ER), progesterone receptor (PR), human

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Publication Date
Sat Feb 08 2025
Journal Name
Journal Of Physical Education
Academic Achievement Level and Its Relationship with Some Fundamental Skills in Fencing for Third Year College Students
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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Ethical Behavior and its Relationship to Social Media Uses among Female Students at Preparatory Schools in Baghdad
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The current study aims to assess the ethical behavior among female students who are using a social media network in addition to describe the variables of interest (social media use and ethical behavior) among participants, in which to find out the effects of social media on the ethical behavior of high school female students. A quantitative approach was adopted to collect the relevant data for the study, six schools included in this study from the six directorates of education in Baghdad city. Subsequently, SPSS software was applied to analyze the relevant data of the study. To achieve the research objectives, a questionnaire was composed of three sections: Part I: deals with the student's demographic information. Part II: deals with inf

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Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
A relationship study of coronavirus (COVID-19) infection, blood groups, and some related factors in Iraqi patients
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Many studies of the relationship between COVID-19 and different factors have been conducted since the beginning of the corona pandemic. The relationship between COVID-19 and different biomarkers including ABO blood groups, D-dimer, Ferritin and CRP, was examined. Six hundred (600) patients, were included in this trial among them, 324 (56%) females and the rest 276 (46%) were males. The frequencies of blood types A, B, AB, and O were 25.33, 38.00, 31.33, and 5.33%, respectively, in the case group. Association analysis between the ABO blood group and D-dimer, Ferritin and CRP of COVID-19 patients indicated that there was a statistically significant difference for Ferritin (P≤0.01), but no-significant differences for both D-dimer and CRP.

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Publication Date
Fri Apr 16 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Effective reading skills and their relationship to deep understanding of chemistry among middle school students in Iraq
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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Suspended Sediment Concentration and Stream Discharge Relationship During Storm Events in Tributaries of Smaquli Stream, Erbil, Iraq
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The primary objective of this study is to monitor and collect data from the main
tributaries of Smaquli stream during rainfall storm events, which can be used to
establish relationship between suspended sediment concentration and discharge. The
Smaquli catchment is divided into two sub-catchments namely Sarwchawa and
Krosh with areas of 80.64 and 34.82 km2 respectively. Jali dam is built at watershed
outlet. Rainfall, stream discharge, and suspended sediment concentration are
monitored during ten rainfall storms in the water years (2012-2013) and (2013-
2014). Analysis of the data from the two sampling sites, shows two different
responses of suspended sediment concentrations. The Krosh sub-catchment reacts
rapi

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Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Effect of non-thermal plasma by FE-DBD scheme on lipids in blood in vivo study
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This study illustrates the impact of non-thermal plasma (Cold Atmospheric Plasma CAP) on the lipids blood, the study in vivo. The lipids are (cholesterol, HDL-Cholesterol, LDL-Cholesterol and triglyceride) are tested. (FE-DBD) scheme of probe diameter 4cm is used for this purpose, and the output voltage ranged from (0-20) kV with variable frequency (0-30) kHz. The effect of non-thermal atmospheric plasma on lipids were studied with different exposure durations (20,30) sec. As a result, the longer plasma exposure duration decreases more lipids in blood.

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Publication Date
Thu Apr 20 2017
Journal Name
International Journal Of Science And Research (ijsr)
Learning Styles according to the Model of Felder & Silverman and its Relationship with Mathematical Self-perceived Efficacy to Students of the College of Education for Pure Sciences-Ibn Al-Haitham
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This research aims toknow the learning styles according to the model of Felder and Silverman and its relationship to effectively self- perceived mathematicalamong students of the Faculty of Education Pure Sciences - Ibn al-Haytham. By answering the following questions: 1. What are the preferred methods of learning among students in the mathematics department according to the model Felder and Silverman? 2. What is the mathematicalself-perceived levelof the students at the Department of Mathematics effectiveness level? 3. What is the relationship between learning styles according to the Felder model and Silverman and the effectiveness of mathematical self-perceived of the students of the Department of Mathematics? The research sample consiste

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