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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 Apr 01 2009
Journal Name
6th.engineering Conference/college Of Eng. /university Of Baghdad
Comparison between analytical solution and experimental results for reinforced loose sand
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Presents here in the results of comparison between the theoretical equation stated by Huang and Menq and laboratory model tests used to study the bearing capacity of square footing on geogrid-reinforced loose sand by performing model tests. The effects of several parameters were studied in order to study the general behavior of improving the soil by using the geogrid. These parameters include depth of first layer of reinforcement, vertical spacing of reinforcement layers, number of reinforcement layers and types of reinforcement layers The results show that the theoretical equation can be used to estimate the bearing capacity of loose sand.

Publication Date
Thu Jan 01 2015
Journal Name
The International Journal Of Biotechnology,
LACTIC ACID AS SPACER BETWEEN POLY ACRYLIC ACID AND 4- AMINOANTIPYRINE
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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using simulation to compare between parametric and nonparametric transfer function model
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In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods  local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition t

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Publication Date
Wed Mar 29 2023
Journal Name
Journal Of The College Of Education For Women
Integration Routes Between Social Work and Voluntary Work: A Sociohistorical Perspective
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The research problem is to determine the nature of the historical relationship between the profession of social work and volunteer work. Consequently, the research aims to investigate the nature of this relationship from a socio-historical perspective. Three axes have been used to analyze this relationship: the role of voluntary work in the development of the social work as a profession, the efforts made by social work to reach professionism and to distinguish it from voluntary work, and the relationship between social work and voluntary work. The research is qualitative analytical research and adopts the Mixed Methods Research (MMR). It identifies some literature for the analysis and implementation of a scoping process. It represents a

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Publication Date
Sat Dec 01 2018
Journal Name
Annals Of Medicine And Surgery
Association between Entamoeba histolytica infection and human leukocyte antigen HLA- DRB1
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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Association between infant Feeding Practices and Insulin – Dependent Diabetes Mellitus (IDDM)
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Abstract The percent study aimed to determination the association between infant feeding practices and Insulin-Dependent Diabetes Mellitus (IDDM). The study was conducted at (he National Center of Diabetes in Baghdad City the Capital of Iraq throughout the period of January 2001 to January 2002. The sample was comprised of (200) mother of Insulin-Dependent Diabetes Mellitus (IDDM) of children under age of 12 years old. Data was collected through the use of a questionnaire that constructed by researcher and which were developed for the purpose of the present study. Reliability of the instruments was dete

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Publication Date
Wed Apr 01 2026
Journal Name
Atención Primaria
Association between smoking and chronic low back pain among medical students
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Resumen Introducción Debido a su exigente entorno académico, el dolor lumbar crónico (DLC) es un trastorno musculoesquelético común entre los estudiantes de medicina, lo cual es particularmente preocupante. El tabaquismo es un factor de riesgo conocido por causar diversos problemas de salud y se ha asociado con el DLC, pero la relación específica entre el tabaquismo y el DLC aún no ha sido bien explorada. Objetivo Este estudio tiene como objetivo investigar la asociación entre el tabaquismo y el DLC en estudiantes de medicina en Irak. Diseño Se empleó un diseño descriptivo transversal que involucró entrevistas cara a cara con 200 estudiantes de medicina de 18 años o más. Los datos sobre características demográficas, comport

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Publication Date
Tue Mar 01 2022
Journal Name
Asian Journal Of Applied Sciences
Comparison between Expert Systems, Machine Learning, and Big Data: An Overview
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Today, the science of artificial intelligence has become one of the most important sciences in creating intelligent computer programs that simulate the human mind. The goal of artificial intelligence in the medical field is to assist doctors and health care workers in diagnosing diseases and clinical treatment, reducing the rate of medical error, and saving lives of citizens. The main and widely used technologies are expert systems, machine learning and big data. In the article, a brief overview of the three mentioned techniques will be provided to make it easier for readers to understand these techniques and their importance.

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Engineering
Dowel Action Between Two Concretes
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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The protest movements in Sudan and their role in the political and social transformation
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This study investigates the factors that led to the outbreak of protest movements in Sudan, since Sudan’s independence in 1956 until December 2018. The study aims to identify the role of protests in bringing about political and social transformations in Sudan, besides identifying the factors that help in the success or failure of the governments that resulted from those protests, with special emphasis on the challenges of the government of the 2018 revolution. The main results of the study reveal that the December 2018 protests are the largest in term of numbers, and witness huge participation of youth and women, and the slogans raised were national and comprehensive. However, the challenges that the transitional government is going th

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