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.
Today, more than ever before, the business organizations’ initiatives should seek to design themselves and delivery them to the environment because of its change, and the increasing of uncertainties and the growing opportunities. What is required by the business organizations is that to adopt good approaches to stimulate the modern thinking and non traditional thinking and exploit the valued concepts and overcome the old thinking. Substantially, the scenario planning is the art of thinking about what is unexpected.
Therefore the research’s problem is reflected to answer the following questions:
- What
This study proposed using color components as artificial intelligence (AI) input to predict milk moisture and fat contents. In this sense, an adaptive neuro‐fuzzy inference system (ANFIS) was applied to milk processed by moderate electrical field‐based non‐thermal (NP) and conventional pasteurization (CP). The differences between predicted and experimental data were not significant (
The first section of this research discussed the manner of the research from many sides like the problem it faces, importance of it , its targets ,boundaries, the way to collect and get information's and its assumption.
When the second chapter discussed the press – manufacturing and the development ,importance and types of newspapers, also its merits and weaknesses.
The third chapter talked about the scientific side and how to choose an assumption for the research . as it talked also about the apparent honest and stability tests that help in analyzing the research until getting results and so the right assumption for the research will be chosen.
And finally, the fourth chapter put highlight on the be
... Show MoreThe dangerous and potentially blinding condition known as Acanthamoeba keratitis is caused by free-living amoebae of the genus Acanthamoeba. The prevalence of AIDS patients and contact lens wearers has increased in recent years, making cannaeba infections more significant. It's interesting to note that, depending on the parasite, host, and environmental conditions, the pathways linked to Acanthamoeba pathogenesis are frequently extremely complex. Notwithstanding our progress in antibiotic therapy and supportive care, the prevalence of Acanthamoeba keratitis has not decreased
Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders
Background: Recent advancements in molecular techniques have identified over 450 genotypes of Human Papillomavirus (HPV), classified into low- and high-oncogenic risk categories. The rise in high-oncogenic risk HPV genotypes has been linked to various cancers, including those affecting the oral, oropharyngeal, and nasopharyngeal regions in both pediatric and adult populations. Methods: In this study, a cohort of 102 tonsillar tissue samples was included. This comprised 40 specimens from pediatric patients aged 4 to 9 years with nasopharyngeal adenoid hypertrophies, and 42 specimens from pediatric patients aged 5 to 12 years with palatine tonsillar hypertrophies. Among the 82 tonsillar tissue samples analyzed, 38 were from pediatric patients
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Psoriasis is defined as a series of events that begins in its initial stage with dermatitis and then progresses to more widespread inflammation and increased oxidative stress. The aim of this study was to determine whether psoriasis and the levels of IL-15, IL-23, and TNF-α are related, the ELISA technique was used to detect the levels of inflammation in psoriasis patients and to compare them with healthy individuals. This study included 150 samples, including 90 patients with psoriasis and 60 healthy individuals, and the study was conducted from November 2021 to April 2022. The current study revealed that there was a significant difference in the level of TNF-α in the group of psoriasis patients compa
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