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.
Ultraviolet photodetectors have been widely utilized in several applications, such as advanced communication, ozone sensing, air purification, flame detection, etc. Gallium nitride and its compound semiconductors have been promising candidates in photodetection applications. Unlike polar gallium nitride-based optoelectronics, non-polar gallium nitride-based optoelectronics have gained huge attention due to the piezoelectric and spontaneous polarization effect–induced quantum confined-stark effect being eliminated. In turn, non-polar gallium nitride-based photodetectors portray higher efficiency and faster response compared to the polar growth direction. To date, however, a systematic literature review of non-polar gallium nitride-
... Show MoreThe current study was concerned to address these gaps in literature by identifying: first level and type of future visions among the next graduation student, second level and type of future visions among the sample according to gender (Male- Female), third level of the illegal immigration among the sample, fourth level of the illegal immigration according to gender (Male, Female), and finally the relationship between future visions and illegal immigration. To achieve the aims of the current study, the researchers created a questionnaire for the future visions. The psychometric properties (e.g. face validity, structure validity, and reliability) were tested. Base on the current sample, results showed that the questionnaire had sound psych
... Show MoreThe aim of the study is to assess the risk factors which lead to myocardial infarction and relation to some variables. The filed study was carried out from the 1st of April to the end of Sept. 2005. The Sample of the study consisted of (100) patients in lbn-Albeetar and Baghdad Teaching Hospital. The result of the study indicated the following; 45% of patients with age group (41-50) were more exposed to the disease and there is no significant difference was seen in the level of education, Martial status, weight and height. The result shows that there are significant difference in risk factors like hypertension, cholesterol level in blood and diabetes. When analyzed by T.test at level of P < 0.01 and there are significant difference in smoki
... Show MoreThis research aims to know the essence of the correlative relationship between tactical thinking and solving mathematical problems. The researchers followed the descriptive research method to analyze relations, as all students from the mathematics department in the morning study were part of the research group. The research sample of (100) male and female students has been chosen based on the arbitrators' views. The tools for studying the sample of research composed of (12) items of the multiple-choice test in its final form to measure tactical thinking and require establish-ing a test of (6) test-type paragraphs to solve mathematical problems. The findings showed that sample students' tactical thinking and their capacity to overcome mathem
... Show MoreThe dialogue considers a method and life curriculum help to solve many problems as well as the best way to build a healthy family setting supports the growth of children and leads to the formation sound, strong and positive character. It also supports the family relationship. many of family members needs may achieve through what prevails among them such as continuing a comprehensive and deep combines word, deed and feeling it enters the body and soul . So each part strengthens by the other part and exchanges effect The deep domestic dialogue opens hearts between parents and children Family increases more loving , intimacy , honesty and happiness. So the domestic dialogue became an urgent necessity in the light of many socia
... Show MoreThe current research aims to identify the level of parental treatment methods tolerance, hostility, strictness, and warmth, as well as the level of self-efficacy among middle school students. Moreover, it aims to identify the correlation relationship between the variables of parental treatment methods and self-efficacy among middle school students. The research sample included (150) middle school students. For achieving the objectives of the current research, the researchers adopted a scale of parental treatment methods prepared by (Zughair, 2006), and a scale of self-efficacy prepared by (Youssef, 2016), which were applied in their final form to the research sample. The research reached the following results: parents use a low-level hos
... Show MoreThe objective of this article is to delve into the intricate dynamics of marriage relationships, exploring the impact of emotions such as fear, love, financial considerations and likability. In our investigation, we adopt a perspective that acknowledges the nonlinear nature of interactions among individuals. Diverging from certain prior studies, we propose that the fear element within the context of marriage is not a singular, isolated factor but rather a manifestation resulting from the amalgamation of numerous social issues. This, in turn, contributes to the emergence of strained and unsuccessful relationships. Unlike conventional approaches, we extensively examine the conditions essential for the existence of all socially signifi
... Show More