Preferred Language
Articles
/
RxePTo4BVTCNdQwCgkHy
The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Engineering
Predicted Affinity Ratio between Asphalt Binder and Aggregate
...Show More Authors

Affinity is a term used to describe the amount of the adhesion bond between asphalt binder and aggregate. Adhesion force may be used as indicator to the amount of energy or work required to breakdown the adhesive bond between asphalt binder and aggregate. In order to study affinity between asphalt binder and aggregate, a modified device is manufacture locally similar to Rolling Bottle Test (RBT) to Predicted the degree of affinity between asphalt binder and aggregate; taking into consideration mineral composition with physical properties of asphalt binder to measure required force to separate asphalt binder from aggregate surface. In this study, suggest new parameters to represent the stripping or affinity phenomena (aff

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Aerodynamic Characteristics Comparison between Spiroid and Blended Winglets
...Show More Authors

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 30 2020
Journal Name
Al-kindy College Medical Journal
Association between gallbladder diseases and Helicobacter pylori infection
...Show More Authors

Background: Helicobacter pylorus is one of the most harmful human pathogens & carcinogen. Of the world's population, more than 50% has H. pylori in their upper gastrointestinal tracts. It has been linked to a variety of extra gastric disorders. In correlation to hepatobiliary diseases; recently, the bacterium has been implicated as a risk factor for various diseases ranging from chronic cholecystitis and primary biliary sclerosing cholangitis to gall bladder cancer and primary hepatic carcinomas. However, the association between Helicobacter pylori (H. pylori) and gallbladder diseases is still vague and is controversial.

Aim of study: To elucidate the association of H pylori and gallbladder diseases (calculu

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Nov 15 2023
Journal Name
Bionatura
Evaluation of frictional forces between aesthetic brackets and archwires in wet conditions (An in-vitro study)
...Show More Authors

Frictional resistance occurs whenever sliding happens, negatively impacting treatment outcomes and duration. It is a clinical challenge and must be dealt with efficiently to achieve the best orthodontic results. Aims of this study: compare and evaluate the static frictional forces under the wet condition to mimic the oral environment produced by using a polycrystalline ceramic bracket, monocrystalline ceramic bracket, 0.014 of an inch nickel-titanium (Rhodium coated archwires, and ilusio aesthetic archwires), and 0.019 x 0.025 of an inch stainless steel (Rhodium coated archwires, and ilusio aesthetic archwires). Ninety-six aesthetic brackets (48 monocrystalline and 48 polycrystalline brackets) were used and stored in different incub

... Show More
View Publication Preview PDF
Crossref (1)
Scopus Crossref
Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Comparative Study between RIPASA Scoring System and ALVARADO Scoring System in Diagnosing Acute Appendicitis in Adults
...Show More Authors

Background: Acute appendicitis is regarded as one of the most common inflammation that needs surgical intervention. Different scoring systems have been used for diagnosing of acute appendicitis. ALVARADO score is one of the most widely used score in diagnosing of acute appendicitis, but the accuracy of the latter is insufficiently low in Middle-East patients. Thus a new scoring system called RIPASA score has been designed for diagnosing of acute appendicitis in those patients. The aim of this study is to use RIPASA score and compare its result with ALVARADO score in diagnosing of acute appendicitis.

Subjects and Methods: The study includes 200 patients with symptoms and signs of

... Show More
View Publication Preview PDF
Scopus Crossref
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
...Show More Authors

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

... Show More
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Linguistic contast between bilateral and trilateral roots in Semitics languages (Arabic and Syriac as a model)
...Show More Authors

The present study investigates the relation between the biliteral and triliteral roots which is the introduction to comprehend the nature of the Semitic roots during its early stage of development being unconfirmed to a single pattern. The present research is not meant to decide on the question of the biliteral roots in the Semitic languages, rather it is meant to confirm the predominance of the triliteral roots on these languages which refers, partially, to analogy adopted by the majority of linguists. This tendency is frequently seen in the languages which incline to over generalize the triliteral phenomenon, i. e., to transfer the biliteral roots to the triliteral room, that is, to subject it to the predominant pattern regarding the r

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Al- Nahrain University-science
Correlation between Levels of Serum Prolactin and Total Sialic Acids Concentrations in Fertile and Infertile Women
...Show More Authors

The aim of this study was investigating the correlation between elevation of Prolactin levels and the increase of the concentrations of total sialic acids. The study was performed on 149 women consisted of 93 infertile hyperprolactinimic women (patients), age ranged16-38 years old, and 56 normoprolactinemic women as a control group, 18-37 years old. Serum prolactin (PRL) and gonadotroph hormones (Follicle stimulating hormone FSH and Luteinizing hormone LH) were measured using enzymatic immunoassay (EIA) method, resorcinol method for serum total sialic acids (SIA). Patients were divided into four groups, each group represented the level of prolactin of infertile women as follow: G1= (21-30), G2= (31-40), G3= (41-50), and G4= (51-60) ng/mL. S

... Show More
Preview PDF
Crossref
Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
The Adsorption of Some Trace Heavy Metals from Aqueous Solution Using Non Living Biomass of Sub Merged Aquatic Plant Ceratophyllum demersum
...Show More Authors

Heavy metals contamination in aquatic ecosystems is considered one of the most important threats of aquatic life. Submerge aquatic plants Ceratophyllum demersum in its non living form used for the removal of trace elements. This article studied the ability of the fine powder of C.demersum for the removal of some heavy metals (HM) like copper, cadmium, lead and chrome from aqueous solution with in variable experimental factors. The study occupy two treatments the first included different hydrogen ions pH within a range of 4, 5,6and 8 with a constant HM concentration (1000 ppm).While the second treatment represented by using variable HM concentrations within a range of (250,500,750and 1000 ppm) with a constant pH=7.In both treatments the a

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 24 2019
Journal Name
Al-kindy College Medical Journal
Role of MRI diffusion weighted imaging in differentiation between benign and malignant ovarian masses
...Show More Authors

Background: Characterization of the ovarian masses preoperatively is important to inform the surgeon about the possible management strategies. MRI may be of great help in identifying malignant lesion before surgery. Diffusion Weighted Imaging (DWI) is a sensitive method for changes in proton of water mobility caused by pathological alteration of tissue cellularity, cellular membrane integrity, extracellular space perfusion, and fluid viscosity.

Objective: to study the diagnostic accuracy of DWI in differentiation between benign and malignant ovarian masses.

Type of the study:Cross-sectional study.

Methods: this study included  53with complex

... Show More
View Publication Preview PDF
Crossref