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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 Jan 28 2019
Journal Name
Iraqi Journal Of Science
Relation Between Aerobic Bacteria, IFN-γ, TNF-α and Miscarriage in Sample of Iraqi Women
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Pregnancy   is one of the cases that lead to immune compression, therefore the women are exposed to different types of infections and may sequel to miscarriage. Toxoplasma gondii and urinary tract infection (UTI) are the most prevalent infectious agents in human and  have a worldwide distribution. IFN-γ and TNF-α are pro inflammatory cytokine play important role in miscarriage. This study focuses on the determination, type of aerobic bacteria , concentration of IFN-γ and TNF-α among (75) abortive women and  their relation with miscarriages  . The results indicated that S.aures was the most prevalence bacteria isolated from  aborted women infected with UTI or  compensation with toxo

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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
A comparison between Trichomoniasis Infection and other Vaginal Infection among Females in Baghdad Governorate- Iraq
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Trichomoniasis is a parasitic disease caused by the protozoan Trichomonas vaginalis. It is the most common sexually transmitted protozoal infection. There is no estimated of infection intensity among reproductive-age females. Further studies of the infection intensity of trichomoniasis and other vaginal infection will highlight the importance of this pathogen as a public health problem. A total of 614 females from Baghdad city were screened for T. vaginalis from March 2015 to September 2015. Females aged 13–61 years old provided vaginal swab specimens. The vaginal fluids extracted from these swabs were checked for the presence of T. vaginalis and other vaginal infection using microscopic examination. Overall, 525 (85.5%) of 614 was scr

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Expressive Topics in Plastic Art Achievement A comparative study between Gustav Klimt and Star Kauusch
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 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

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Publication Date
Sun Oct 23 2022
Journal Name
Baghdad Science Journal
Comparison Between Deterministic and Stochastic Model for Interaction (COVID-19) With Host Cells in Humans
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In this paper, the deterministic and the stochastic models are proposed to study the interaction of the Coronavirus (COVID-19) with host cells inside the human body. In the deterministic model, the value of the basic reproduction number   determines the persistence or extinction of the COVID-19. If   , one infected cell will transmit the virus to less than one cell, as a result,  the person carrying the Coronavirus will get rid of the disease .If   the infected cell  will be able to infect  all  cells that contain ACE receptors. The stochastic model proves that if  are sufficiently large then maybe  give  us ultimate disease extinction although ,  and this  facts also proved by computer simulation.

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Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Correlation between paraoxonase-1 arylesterase activities and clopidogrel drug in patients with coronary artery disease
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Background: Coronary artery disease (CAD) is one of the leading causes of death worldwide. Clopidogrel, antiplatelet drug, has been widely used for management of CAD. Arylesterase, the activity of Paraoxonase-1 (PON-1), is mainly contributed in the biotransformation of clopidogrel to its active thiol form. The purpose of this study was to investigate the effect of receiving clopidogrel drug on the arylesterase activities in CAD patients. The effect of receiving clopidogrel drug on the antioxidant activity of arylesterase was also monitored by determination of malondialdehyde (MDA) level. Methods: One hundred CAD patients, who were followed-up for 5 days after reciving clopidogrel, and 50 healthy volunteers were included in our study

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Publication Date
Sun Apr 03 2011
Journal Name
لمؤتمر العلمي الرابع لكلية التربية/ جامعة سامراء
A comparison between alanine aminopeptidase (AAP) activity in type 2 diabetes and diabetic cardiac patients.
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Publication Date
Sat Jun 28 2014
Journal Name
Iraqi Postgraduate Medical Journal
Comparism Between Transvaginal Cervical Length Measurement and Digital Examination in Prediction of Imminent preterm Delivery
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BACKGROUND: Preterm labour is a major cause of perinatal morbidity and mortality, so it is important to predict preterm delivery using the clinical examination of the cervix and uterine contraction frequency. New markers for the prediction of preterm birth have been developed such as transvaginal ultrasound measurement of cervical length as this method is widely available. OBJECTIVE: To determine, whether transvaginal cervical length measurement predicts imminent preterm delivery better than digital cervical length measurement in women presented with preterm labour and intact membranes. PATIENTS AND METHODS: Two hundred women presented with preterm labour between 24 and 36+6 weeks of gestation were included in this study. All women subjecte

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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Rhythm As Creative System In Houses Architecture Comparative Application Study Between Heritage And Contemporary Houses
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Rhythm is considered one of the creative concepts in the recent architectural thought; it has emerged clearly as a mean of creating the highest levels of creativity in architecture, especially in contemporary architectural movements. The importance of rhythm has  emerged, especially, when the architecture , its beginnings concentrated on the principle of the links with poetic structures. Many architectural studies deal with concept of rhythm in architecture with different ways various according to the trend of each study, this show the importance of studying the concept of rhythm in the architectural field in general. This study try to focus on the utilization of rhythm as creative system in architecture of heritage and contemporary

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Photoinduced Electron Transfer Between Metalloporphyrin Complex Dihydroxy Antimony ( v) Tetrapbenylporphine and Halide in Acetonitrile Solution
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:Electron transfer (El) through molecular frameworks is. ce.ntral

to  a wide  range  of  chemical,  physical  ,  an   biological   processes. Atheoretical  calculation  Â·investigation   of  (ED  between  dihydroxy antimony  (V)   tetraP.henylporphine cation  (Sb''(TP.P)(04)2] and halid cr,Br·,r ,and SCN- is presented . These Calculations &re  is fiting on experrnental  studies  Showing  that the rate of Electron Transfer. The theoretical  Calculation   are   based  Â·an   a   eontinm: m   theory.   The tran:sferr ng &nbsp

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Publication Date
Tue Oct 01 2024
Journal Name
Medical Journal Of Babylon
Association between Single Nucleotide Polymorphisms rs3757318 and Vitamin D Deficiency in Iraqi Breast Cancer Patients
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Abstract<sec> <title>Background:

Multiple single-nucleotide polymorphisms (SNPs) located in the intergenic region between estrogen receptor 1 and CCDC170 (especially at rs3757318) are thought to be associated with breast cancer risk. additionally, the serum level of vitamin D is believed to be linked to different aspects of breast carcinogenesis.

Objectives:

To assess the potential association between rs3757318 SNP and breast cancer pathogenicity, specifically in relation to serum vitam

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