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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
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Comparison between Reference Infliximab (Remicade) and its Biosimilar (Remsima) in Patients with Ankylosing Spondylitis: A Field-based Pharmacoeconomic Study
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Background: Ankylosing spondylitis is a chronic inflammatory disease that mostly involves the spine and sacroiliac joints. It is associated with a decreased quality of life. Biological medicines such as infliximab and its biosimilar are the mainstay treatments for active ankylosing spondylitis.

Objective: The study objective was to conduct a pharmacoeconomic study comparing the cost-effectiveness of the reference infliximab with its biosimilar in ankylosing spondylitis patients visiting public hospitals.

Subjects and Method: This is a two-center pharmacoeconomic study performed at two large teaching governmental hospitals in Baghdad, Iraq, which s

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
A Reconnaissance Study of Rare Earth Elements Systematic in Phosphate Coprolites: Comparison between Continental Shelf and Intracontinental Basin Deposits
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     The behavior of rare earth elements (REE) in phosphate coprolites; deposited in marine upwelling shelf system (Iraq) and a condensed section of the intracontinental basin (Czech Republic) is compared and discussed in the present study. The eight coprolite samples show that the REE incorporated in the apatite of these phosphatized faecal trace fossils have significantly different behavior in the two sedimentary regimes and hold the REE source’s signature in the local sedimentary conditions. The behavior of heavy REE, light REE, Ce-anomaly and shale-normalized ratios of Ce/La, Sm/Yb and Pr/Ce can be mainly attributed to REE fractionation at the source. In contrast, middle REE enrichment may be attributed to local fractionation b

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Publication Date
Mon Jul 01 2024
Journal Name
The Iranian Journal Of Medical Sciences
Association between Methylenetetrahydrofolate Reductase (MTHFR( and 5-Methyltetrahydrofolate- Homocysteine Methyltransferase Reductase (MTRR) Polymorphisms in Iraqi Patients with COVID-19
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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Polia Strategy in the Achievement and Retention of the Grammar of the Arabic Language
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ABSTRACT
Threw this research to the following:
1 - Know the impact of strategy Puglia in the collection of the rules of the Arabic language
students at the Institute of preparation parameters .
2 - Know the impact of the retention strategy in Puglia collection rules Arabic language
students at the Institute of preparation parameters .
To verify the status Mmermaa Find researcher Elsafreeten following two hypotheses :
1 - There is no statistically significant difference between the average score for the collection
of the fourth grade students at the Institute for the preparation of material parameters who
were studying grammar strategy Puglia and average grades collectible fourth grade
students at the Institu

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Constant and the Variable in the Aesthetic Image of the Theatrical Direction: حازم عبد المجيد إسماعيل
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The theatre is one of the main pillars of the human aesthetic thinking as it contains logical explanations for the public human life aspects outside time and environment. When we find that the directive philosophical thinking moving away from the stylistic constants and the virtual laws in taboos that control the accomplishment in terms of the traditional shapes, the employment and the theatrical reception. Some directors moved in post-modernism concepts in a perceptive that liberates thought from its natural context in thinking into an innovative perceptive. The aesthetic images are the basic premise in the prohibition of the philosophical thinking interpretation in order to move the directive thinking and this movement depends on the v

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Reading in the thought of Imam Ali The philosophy of dialogue and the unity of the nation,
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This study is taken from the doctoral thesis that I prepared in the year 2000 at the University of Bordeaux in France under the title “ Ali bin Abi Talib Imam and Calif “. This thesis was prepared as a continuation of what the French orientalism Louis Massignon wrote about Islam and his student Henry Corbin, who introduced Europeans to Shiism. This study represents the philosophy of dialogue and the unity of the Islamic Emma as one of the most important methods used by Imam Ali.

Imam Ali established the most beautiful, creative, and most complete rules of human dialogue that preserve the unity of the nation’s fabric and preserves human dignity. Imam Ali referred to basic principles foundations to reach this goals, including

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Shortcomings mentioned by the Torah about the prophet Lot in the prophecies and the respond of Quran
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Praise be to Allah , and peace and blessings of God sent mercy to the worlds Muhammad
Amin and his family and his friends and followers to the Day of Judgement .
Savants Jews worked to distort the Torah calamity on the Prophet Moses ( peace be upon
him ) to achieve their goals and objectives , which are decorating sin to their followers , and
spreading corruption on earth, through the charge prophets Bmvassad , morality, as the
example and the example that emulate the human in the book of the Lord of the worlds and
their Prophet Lot, described the weak, and cheese, and lack of modesty, and disobedience ,
drinking alcohol , and his failure to raise his two daughters , Jews are corrupt in the ground .
Koran , which

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Publication Date
Wed Mar 30 2022
Journal Name
World Economics & Finance Bulletin (wefb)
ANALYSIS AND MEASUREMENT THE CONCURRENT FINANCIAL AND ECONOMIC CYCLE IN THE IRAQI ECONOMY FOR THE PERIOD 1990-2018
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The research aims to verify the presence of correlation between the financial cycle and the economic cycle in the Iraqi economy. During the research period, the Iraqi economy witnessed a crisis cycle due to the permanent deviations in the state budget and the occurrence of sustainable deficits during the period of the economic blockade with the coincidence of an inflationary economic cycle due to the cheap money policy and the occurrence of Negative supply shocks due to the blockade and the madly high general level of prices, in addition to the weak financial planning of the state budget during the post-economic blockade and the entry of the economy into a stagnant economic cycle due to security and political instability, low levels of priv

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Publication Date
Sat Apr 13 2024
Journal Name
مجلة واسط للعلوم الریاضیة
The development of the leading Arab scouting movements and their role in the development of youth and society
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the history of the Scouting movement reflects the global social cultural and technological change over more than a century. scouting aims to develop young people worldwide through educational programs based on specific principles and values. in arab countries, the scouting movement is considered one of the most important platforms contributing to developing young people and enhancing their rule. positive in society, began with the establishment of the first Scout camp in the region and witnessed great growth and prosperity over the decades the research reveals the historical roots and development of the scout movement in the leading arab countries and analyzes the positive impact of scout movement in the leading arab countries on the develo

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
What agreed word and differed from        Fundamentalist terms        Between my school of speakers and jurists
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In his study, the researcher highlighted the most important methods of authorship in the fundamentals of jurisprudence and speech. Fundamentalist rules and extraction and access method; they also distinct from each other that each has special divisions of the subjects of jurisprudence.

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