Preferred Language
Articles
/
RxePTo4BVTCNdQwCgkHy
The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Effects of various analgesics on pain perception and rate of tooth movement: a randomized controlled clinical study
...Show More Authors

Background: Pain is one of the most reported side effects of orthodontic treatment despite the advanced technology in orthodontics. Many analgesics have been introduced to control orthodontic pain including acetaminophen and selective and nonselective nonsteroidal anti-inflammatory drugs. The great concern about these drugs is their adverse effect on rate of teeth movement. Aims: The purpose of this study was to evaluate and compare the effect of acetaminophen, ibuprofen and etoricoxib on pain perception and their influence on the rate of teeth movement during leveling and alignment stage. Methods: Forty patients were evenly and randomly distributed in a blinded way to one of four groups: placebo (starch capsules), acetaminophen 500mg th

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (7)
Scopus Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
An Experimental Assessment of Iraqi Local Cement and Cement Slurry Design for Iraqi Oil Wells Using Cemcade
...Show More Authors

This effort is related to describe and assess the performance of the Iraqi cement sample planned for oil well-cementing jobs in Iraq. In this paper, major cementing properties which are thickening time, compressive strength, and free water in addition to the rheological properties and filtration of cement slurry underneath definite circumstances are experimentally tested. The consequences point to that the Iraqi cement after special additives encounter the requests of the API standards and can consequently is used in cementing jobs for oil wells. At this research, there is a comparative investigation established on experimental work on the effectiveness of some additives that considered as waste materials which are silica fume, baux

... Show More
View Publication
Crossref
Publication Date
Fri Aug 06 2021
Journal Name
Research Journal Of Pharmacy And Technology
Synthesis, Antimicrobial evaluation and Docking study of new Schiff bases of benzo[d]oxazol-5-amine derivatives.
...Show More Authors

Objective: Benzoxazole derivatives have antifungal, anticancer, antibacterial, and anticonvulsant function. Encouraged by this comment, we agreed to synthesize new Benzoxazole compounds connected to the bases of Schiff's. Methods: 2,4-diaminophenol (1) was prepared by the reaction of 2,4-dinitrophenol and sodium dithionate. Compound (1) reacted with either acetic acid to afford compound (2) or with formic acid to afford compound (3). The Schiff bases were preparation from the reaction condensing reaction of compound (2) or (3) and aromatic aldehydes or ketone; [p-nitrobenzaldehyde, p-hydroxybenzaldehyde, p-chlorobenzaldehyde, p-bromoacetophenone and terephthaldehyde]. Results: FTIR and 1H-NMR spectroscopy characterized all of the pr

... Show More
View Publication
Scopus (8)
Crossref (6)
Scopus Crossref
Publication Date
Wed Nov 02 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Synthesis, Spectroscopic and Adsorption Studies of Cobalt (II) Complex for a ligand β-enaminone Derived from Sulfamethoxazole
...Show More Authors

This paper concerns is the preparation and characterization of a bidentate ligand [4-(5,5- dimethyl-3-oxocyclohex-1-enylamino)-N-(5-methylisoxazol-3-yl) benzene sulfonamide]. The ligand was prepared from fusing of sulfamethoxazole and dimedone at (140) ºC for half hour. The complex was prepared by refluxing the ligand with a bivalent cobalt ion using ethanol as a solvent. The prepared ligand and complex were identified using Spectroscopic methods. The proposed tetrahedral geometry around the metal ions studied were concluded from these measurements. Both molar ratio and continuous variation method were studied to determine metal to ligand ratio (M:L). The M to L ratio was found to be (1:1). The adsorption of cobalt complex was carried out

... Show More
Publication Date
Mon Jul 10 2023
Journal Name
Sustainability
Solar-Induced Photocatalytic Degradation of Reactive Red and Turquoise Dyes Using a Titanium Oxide/Xanthan Gum Composite
...Show More Authors

The present study explores the solar-induced photocatalytic degradation of reactive red (RR) and reactive turquoise (RT) dyes in a single system using TiO2 immobilized in xanthan gum (TiO2/XG), synthesized using the sol–gel dip-coating technique for direct precipitation. SEM-EDX, XRD, FTIR, and UV–Vis were used to assess the characteristics of the resulting catalyst. Moreover, the effects of different operating parameters, specifically pH, dye concentration, TiO2/XG concentration, H2O2 concentration, and contact time, were also investigated in a batch photocatalytic reactor. The immobilized TiO2/XG catalyst showed a slight adsorption degradation efficiency and then improved the RR and RT dye degradation activity (92.5 and 90.8%

... Show More
View Publication
Scopus (22)
Crossref (19)
Scopus Clarivate Crossref
Publication Date
Tue Jan 16 2018
Journal Name
Design And Manufacture An Automatic Knife For Date Palm Tree Frond Cutting Operates By Frequency Theory Cutting‏ Mra Abdulrazak A. Jasim‏
Design and manufacture an automatic knife for date palm tree frond cutting Operates by frequency theory Cutting‏
...Show More Authors

Publication Date
Tue Jul 17 2018
Journal Name
Journal Of Global Pharma Technology
Preparation, Characterization and Biological Activity Studies of Some Metal Complexes with New Schiff Base for Trimethoprim Ligand
...Show More Authors

A new ligand complexes have been synthesis from reaction of metal ions of MnII , CoII , NiII , CuII , ZnII , CdII and PdII with schiff base [(E)-1-((2-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin-4-ylimino) methyl) naphthalen-2-ol [HL)]. The prepared [HL] was characterized by FT-IR, UV-Vis spectroscopy, 1H13CNMR spectra Mass spectra and melting point. The compounds were characterized by techniques UV-Vis and FT-IR spectral studies, micro analysis (C.H.N), determination of atomic absorption, chloride content, molar conductivity measurements, magnetic susceptibility and melting point. The ligand acts as a monobasic tridentate, coordinating through deprotonated phenolic O and azomethine N atoms. The compounds are neutral electrolytic in dimeth

... Show More
Publication Date
Fri Jan 01 2010
Journal Name
Al-furat Journal For Agricultural Science
Effect of urea and superphosphate fertilizers on some growth characters of fenugreek plant (Trigonella foenum-graecum L.)
...Show More Authors

Publication Date
Thu Jan 13 2022
Journal Name
Jordan Journal Of Biological Sciences
Characterization, Biofilm and Plasmid Curing Effect of Silver Nanoparticles Synthesis by Aqueous Extract of Myristica fragrans Seeds
...Show More Authors

Nowadays nanoparticles are used in many fields of life all over the world, and there are numerous ways to obtain them: chemical, physical and biological processes. In recent times, the biological method for the synthesis of nanoparticles associated with using plant extract is widely spread. Optimal conditions for synthesis of silver nanoparticles using aqueous seeds extract of Myristica fragrance were highlighted in this research, such as type of plant extract, weight of extracted plant material, volume ratio of plant extract to AgNO3 and temperature of reaction. The study proved that the optimal status for AgNPs synthesis by using 10 g of M. fragrance seeds powder were added to 100 mL boiled distilled water, then homogenized and f

... Show More
Publication Date
Tue Jan 01 2019
Journal Name
Biochemical And Cellular Archives
Effect of cultar on growth and production of two cultivars of Ranunculus plant under different environmental conditions
...Show More Authors

Scopus