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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 Nov 01 2020
Journal Name
Applied Surface Science
Sol-gel derived ITO-based bi-layer and tri-layer thin film coatings for organic solar cells applications
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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and characterization of Posaconazole as a Nano-micelles using d-α-Tocopheryl polyethylene glycol 1000 succinate (TPGS)
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It is important to note that Posaconazole (POCZ) is a newly developed extended-spectrum triazole that belongs to BCS class II and has a solubility of less than 1µg/ml. In patients with a weakened immune system, POCZ has been shown to be effective as an antifungal treatment for invasive infections caused by candida and aspergillus species. The nano-micelles technique can be used to increase POCZ solubility. In order to increase their apparent solubility in water, nano-micelles are made by combining macromolecules that self-assemble into ordered structures capable of entrapping hydrophobic drug molecules in the interior domain. Dispersed colloidal systems, of which nano-micelles are a subset, are a large and diverse group. Composed of a p

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Publication Date
Wed Jan 01 2025
Journal Name
Iv. International Rimar Congress Of Pure, Applied Sciences
A New Intrusion Detection Approach Based on RNA Encoding and K-Means Clustering Algorithm Using KDD-Cup99 Dataset
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Intrusion detection systems (IDS) are useful tools that help security administrators in the developing task to secure the network and alert in any possible harmful event. IDS can be classified either as misuse or anomaly, depending on the detection methodology. Where Misuse IDS can recognize the known attack based on their signatures, the main disadvantage of these systems is that they cannot detect new attacks. At the same time, the anomaly IDS depends on normal behaviour, where the main advantage of this system is its ability to discover new attacks. On the other hand, the main drawback of anomaly IDS is high false alarm rate results. Therefore, a hybrid IDS is a combination of misuse and anomaly and acts as a solution to overcome the dis

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Publication Date
Fri Sep 15 2023
Journal Name
Bionatura
Effect of adding different levels of Ganoderma lucidum to broiler diets on physiological traits and meat oxidation indicators.
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This study was conducted in the poultry field of the College of Agricultural Engineering Sciences / University of Baghdad for the period from 10/15/2021 to 11/25/2021 in order to show the effect of adding different levels of Ganoderma lucidum to broiler diets on physiological traits and indicators of fat oxidation in meat. In it, 200 unsexed (Ross 308) chicks of one-day-old breed were used, with a starting weight of (40) g. The chicks were distributed and randomly divided into four treatments, with 50 birds for each treatment. One treatment included five replicates (10 birds/repeat) and the experiment treatments were T1, T2, T3, and T4. The percentages of adding reishi mushrooms were 0, 0.5, 1, and 1.5 g/kg of feed, respectively. Th

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Publication Date
Fri Nov 29 2024
Journal Name
The Iraqi Geological Journal
Data Driven Approach for Predicting Pore Pressure of Oil and Gas Wells, Case Study of Iraq Southern Oilfields
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Precise forecasting of pore pressures is crucial for efficiently planning and drilling oil and gas wells. It reduces expenses and saves time while preventing drilling complications. Since direct measurement of pore pressure in wellbores is costly and time-intensive, the ability to estimate it using empirical or machine learning models is beneficial. The present study aims to predict pore pressure using artificial neural network. The building and testing of artificial neural network are based on the data from five oil fields and several formations. The artificial neural network model is built using a measured dataset consisting of 77 data points of Pore pressure obtained from the modular formation dynamics tester. The input variables

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF SPRAYING ORGANIC EMULSION (APPETIZER) AND NANO NPK WITH UREA ON SOME GROWTH CHARACTERISTICS OF THREE SYNTHETIC CULTIVARS OF MAIZE: EFFECT OF SPRAYING ORGANIC EMULSION (APPETIZER) AND NANO NPK WITH UREA ON SOME GROWTH CHARACTERISTICS OF THREE SYNTHETIC CULTIVARS OF MAIZE
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A field experiment was carried out at the research station of the College of Agriculture - Wasit University / Kut, during the fall season 2021 in soil with texture (sandy mixture) using the RCBD design in the arrangement of splintered plates and with three replications, to study the effect of spraying different combinations of organic emulsion (Appetizer) and NPK nano fertilizer with urea fertilizer on the growth of synthetic cultivars of yellow corn. The main panels included three synthetic varieties of yellow corn (Fajr1, Sumer and Baghdad3), which symbolized by (V1,V2,V3) in sequence, while the secondary panels included five fertilization treatments in which mineral fertilizer (urea) was used 46% nitrogen with the full recomme

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Engineering
Design and Implementation of a Generalized N-Digit Binary-To-Decimal Converter on an FPGA Seven-Segment Display Using Verilog Hdl Design and Implementation of a Generalized N-Digit Binary-To-Decimal Converter on an FPGA Seven-Segment Display Using Verilog Hdl
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It is often needed to have circuits that can display the decimal representation of a binary number and specifically in this paper on a 7-segment display. In this paper a circuit that can display the decimal equivalent of an n-bit binary number is designed and it’s behavior is described using Verilog Hardware Descriptive Language (HDL). This HDL program is then used to configure an FPGA to implement the designed circuit.

Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Education Program on Nurses- Midwives' knowledge toward Postpartum Hemorrhage at Delivery Room of Maternity Hospitals in Baghdad City
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 Objectives: To find out the effectiveness of education program application on nurses-midwives' knowledge toward prevention and management of postpartum hemorrhage in delivery room and some socio demographic characteristics Methodology: a quasi -experimental "test-retest"design has carried throughout the present study with the application of a pre –test and post- test for nurses-midwives' knowledge toward postpartum hemorrhage. The study was conducted in six hospitals in Baghdad: Fatima Al – Zahra for Maternity and Pediatric, Al -Elwia maternity, Baghdad Teaching, AL-Imamine Al - Kadhimin Teaching, Al-Karckh maternity and Al-Yarmouk Teaching hospital for the period from 27th May 

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Publication Date
Sat Dec 24 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Occurrence of Quinolone-Resistance Genes in Ciprofloxacin-Resistant Salmonella Enterica Serotype Typhi Isolated form Blood Sample of Patients with Typhoid Fever
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Salmonella is approved as a common foodborne pathogen, causing major health problems throughout the world particularly in low‐ and middle‐income countries. Low-level fluoroquinolone resistance is conferred by both chromosomal and plasmid-encoded resistance, this research was carried out look into the occurrence rate of qnrA,qnrB and qnrS genes  in  Salmonella enterica serotype Typhi Cipr  ofloxacin-resistant insulate from blood samples of patients with typhoid fever. Fifteen Salmonella enterica serotype Typhi isolated previously from patients with typhoid fever were included in this study. All bacterial isolates were confirmed to have ciprofloxacin

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Impact of Different H/D Ratio on Axial Gas Holdup Measured by Four-Tips Optical Fiber Probe in Slurry Bubble Column
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In wide range of chemical, petrochemical and energy processes, it is not possible to manage without slurry bubble column reactors. In this investigation, time average local gas holdup was recorded for three different height to diameter (H/D) ratios 3, 4 and 5 in 18" diameter slurry bubble column. Air-water-glass beads system was used with superficial velocity up to 0.24 m/s. the gas holdup was measured using 4-tips optical fiber probe technique. The results show that the axial gas holdup increases almost linearly with the superficial gas velocity in 0.08 m/s and levels off with a further increase of velocity. A comparison of the present data with those reported for other slurry bubble column having diameters larger than

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