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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
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF ELLAGIC ACID ACTIVITY WHEN MIXED WITH SOME TYPES OF CANDY AGAINST Streptococcus mutans ISOLATED FROM ADULT PATIENTS IN BAGHDAD CITY: ESTIMATION OF ELLAGIC ACID ACTIVITY WHEN MIXED WITH SOME TYPES OF CANDY AGAINST Streptococcus mutans ISOLATED FROM ADULT PATIENTS IN BAGHDAD CITY
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Microbial activity of Ellagic acid when mixed with some types of candy toward Streptococcus mutans microorganism was studied. The main purpose of carrying out this study is to produce a new type of candy that contains Ellagic acid in addition to xylitol instead of sucrose to prevent dental caries. The results show that the inhibitory action of Ellagic acid was more effective when mixed with this type of candy for the purpose of reducing Streptococcus mutans microorganisms, while sensory evaluation was applied in this study to 20 volunteers to that candy sample evaluated which contain (5 mg/ml) Ellagic acid with 100g xylitol to determine consumers acceptability of this sample of candy. The results were expressed as mean value, slandered d

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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
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
Sun Jul 08 2018
Journal Name
Journal Of Global Pharma Technology
Association of Insulin-Like Growth Factor 2 Apa 1 A820G (rs680) Polymorphism with Thyroid Dysfunction in a Sample Iraqi Patien
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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
OUTDATED VOCABULARY in A. I. HERZEN's NOVEL " who is to BLAME?": УСТАРЕВШАЯ ЛЕКСИКА В РОМАНЕ А. И. ГЕРЦЕНА «КТО ВИНОВАТ?»
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The article considers the main reason for A. I. Herzen's address to obsolete words, which is their ability to acquire a stylistic coloring in the context of speech, as well as the possibility of combining, in some cases, with neutral lexemes of various functional styles. A certain stylistic effect of such characteristics of this type of vocabulary is represented, as a result of which their stylistic coloring in syntagmatic terms does not coincide with stylistic coloring in terms of paradigmatics, that is, in speech they have a completely stylistic meaning. Attention is focused on the role of outdated vocabulary, which consists in the fact that they serve to implement such features of the artistic style as imagery, emotionality, and their

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Publication Date
Tue Jan 01 2019
Journal Name
Malaysian Journal Of Biochemistry And Molecular Biology
Efficiency of primer design tools in evaluation of two molecular methods to detect two single nucleotide polymorphisms related with atherosclerosis
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Scopus
Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Testing Different Properties of A Light-Cured Denture Base Material After Addition of Silicon Oxide Nanofiller (An in Vitro Study)
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ABSTRACT Background: Improving the properties of heat- cured and self-cured acrylic resin have been studied by many researchers. However, little studies concerned with visible light cured resin (VLCR) improved through addition of nanofiller are available. The purpose of this study was to evaluate some properties of (VLCR) after addition of SiO2 nanofiller. Materials and Methods: SiO2 nanofiller were added to (VLCR) tray material after being dissolved in tetrahydrofuran (THF) solvent. According to the pilot study 2% SiO2 nanofiller addition exhibited better properties than the other percentages (1%, 3%). The main study conducted involved (100) specimens divided into 5 groups according to the test included. (20) Specimens were selecte

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
A Qualitative Study of Epiphytic Algae (Diatom) on Some Aquatic Plants in Al-Auda Marshes Within Maysan Province / Southern Iraq
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The study conducted on the compositions of epiphytic diatoms on three taxa of aquatic plants were selected (Phragmites australis Trin ex stand , Ceratophyllum demersum L. and Typha domengensis Pers) in three sites within Al-Auda Marsh, from autumn 2013 to summer 2014 . The study was measured physical and chemical factors of all the study sites, such as: air temperature, power of hydrogen (pH), electrical conductivity (EC), salinity (S‰), total hardness(TH), dissolved oxygen (DO), and plant nutrient. The results showed that water of marsh was oxygenated and it was very hard. A total of 111 taxa of phytoplankton were identified, which belonged to 13 families and 26 genus (one family and two genus of centric diatoms, 12 families and 26 ge

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Oral Health Status, Salivary MMP-8& Secretory Leukocyte Peptidase Inhibitor (SLPI) Among Uncontrolled Type-I Diabetes Mellitus In Iraqi Patients
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Background: diabetes is a metabolic disease characterized by hyperglycemia that results in deficiency or absence of insulin production. The dental caries and gingivitis/periodontitis are widespread chronic diseases in diabetes. The aim of the present study was determined the salivary matrix metalloproteinase (MMP-8), Secretory Leukocyte Peptidase Inhibitor (SLPI) and oral health status among uncontrolled diabetic group in comparison with healthy control group. Materials and Methods: The total sample composed of 90 adults aged (18-35) years. Divided into 60 uncontrolled diabetic patients (HbA1c >7%) and 30 healthy control group. Unstimulated saliva was collected from each subject with type-I DM, BMI, duration of diabetes, HbA1c%, DMFT, gingi

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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Self-Regulation Fluid Program on Patients with Hemodialysis Self-Efficacy for Fluid Adherence in Al-Diwaniyah Teaching Hospital
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Objectives: to evaluate patient knowledge with hemodialysis and to determine the effectiveness of Self-regulation Fluid Program on Patients with hemodialysis self-efficacy for fluid adherence in Al-Diwaniyah Teaching Hospital.

Methodology: A quasi-experimental design (two group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from (15th of October 2018 to 20th of May 2019) on a non-probability (purposive) sample consisting of (60 patients) treatment in hemodialysis units. A questionnaire was built as a data collection tool and consisted of four parts:

First part: Demographic characteristics of the pati

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