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.
Covid-19 is a respiratory disease similar to pneumonia that results from an infection with SARS-CoV-2, a recently identified virus that became a global pandemic in 2020. The severe cases of the disease show a cytokine storm, which is excessive, uncontrolled production of pro inflammatory cytokines. MicroRNA-155 is an epigenetic microRNA that has the ability to control pro-inflammatory responses in many diseases. We aim to determine the relationship between microRNA-155 expression and some cytokines (interleukin-6, interleukin-8, and interleukin-1β) in severe covid-19 cases. A case-control study of 235 samples was collected from 120 patients with severe covid-19 and 115 of mild c
... Show MoreLow salinity (LS) water flooding is a promising EOR method which has been examined by many experimental studies and field pilots for a variety of reservoirs and oils. This paper investigates applying LS flooding to a heavy oil. Increasing the LS water temperature improves heavy oil recovery by achieving higher sweep efficiency and improving oil mobility by lowering its viscosity. Steam flooding projects have reported many problems such as steam gravity override, but override can be lessened if the steam is is alternated with hot LS water. In this study, a series of reservoir sandstone cores were obtained from Bartlesville Sandstone (in Eastern Kansas) and aged with heavy crude oil (from the same reservoir) at 95°C for 45 days. Five reservo
... Show MoreBackground: Coronary Artery Disease (CAD) is one of the largest causes of mortality worldwide. Clopidogrel, antiplatelet drug, has been widely used for management of CAD. The current study aimed to investigate the effect of clopidogrel on the oxidative stress in CAD patients. Methods: One hundred CAD patients, who were followed-up for 5 days after receiving clopidogrel, and 50 healthy volunteers were included in this study. Parameters include catalase (CAT), total antioxidant capacity (TAC), total oxidant capacity (TOC), total protein, albumin, and globulins were determined before and after treatment with clopidogrel. Results: CAT, TAC, and Tp were significantly decreased (P<0.0001) in CAD patients compared to healthy control and
... Show MoreBackground: Stroke is an acute neurologic injury and represents the 2nd leading cause of mortality worldwide, and also the most leading cause of acquired disability and morbidity in adults.
Objective: Effect and association between stroke and risk factors.
Type of the study: A retrospective study.
Methods: The study conducted on 312 patients in 2016, all data were collected from patients’ files from the emergency unit, which included basic demographic and disease characteristic, co morbid diseases, risk factors, final diagnosis.
Results: both previous stroke, ischemic heart disease was strong predictor of new
... Show MoreBackground: lip lengthening procedure is one of the surgical options for the correction of gummy smile in patients with short upper lip. Methods: A comparative clinical study was conducted on 15 patients requiring lip lengthening procedure for the esthetic correction of excessive gingival exposure with gummy smile. Scalpel was used in seven patients and diode laser in the remaining eight patients. Under infiltration anesthesia, about one cm strip of mucosa was excised at the vestibular depth and the mucosa of the lip was sutured to the alveolar mucosa. Results: The diode laser group demonstrated less postoperative pain and swelling. Regarding postoperative ecchymosis, three patients in the scalpel group developed ecchymosis and no cases
... Show MoreBackground: 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
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Background: Drawing blood to measure total serum bilirubin is painful & time consuming. Transcutaneous bilirubinometer working by multiwavelength spectral reflectance from the skin surface on forehead or upper sternum is a quick & painless technique. Objectives: to compare the effectiveness of transcutaneous (over the upper sternum and forehead) and serum bilirubin measurement of neonate with jaundice. Subjects and Methods: This is a cross sectional prospective study. It enrolled 175 jaundiced neonates & excluded those exposed to phototherapy. It was conducted at Child Central Teaching Hospi |
Human cytomegalovirus (CMV) is the globally highly prevalent herpesvirus worldwide. CMV infects populations of all ages according to the Center for Disease Control and Prevention (CDC) and World Health Organization (WHO). CMV infections remain the most common viral complication potentially multiple in humans and are a major cause of congenital normality in women, which is why they are critical for diagnosis in several times when it happens during pregnancy. Pregnant women with CMV infection can be in charge of abortion or congenital expandaedby. This study involves the collection a total of (90) samples taken from each aborted and pregnant woman (70 with abortion cases and 20 of pregnant without history of abortion as control subjects) r
... Show MoreIn this paper, the theoretical cross section in pre-equilibrium nuclear reaction has been studied for the reaction at energy 22.4 MeV. Ericson’s formula of partial level density PLD and their corrections (William’s correction and spin correction) have been substituted in the theoretical cross section and compared with the experimental data for nucleus. It has been found that the theoretical cross section with one-component PLD from Ericson’s formula when doesn’t agree with the experimental value and when . There is little agreement only at the high value of energy range with the experimental cross section. The theoretical cross section that depends on the one-component William's formula and on-component corrected to spi
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