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.
The efficient behavior of a low-concentrating photovoltaic-thermal system with a micro-jet channel (LCPV/T-JET) and booster mirror reflector is experimentally evaluated here. Micro-jets promote the thermal management of PV solar cells by implementing jet water as active cooling, which is still in the early stages of development. The booster mirror reflector concentrates solar irradiance into solar cells and improves the thermal, electrical, and combined efficiencies of the LCPV/T-JET system. The LCPV/T-JET system was tested under ambient weather conditions in the city of Bangi, Selangor, Malaysia, and all data was recorded between 10:00 a.m. and 4:00 p.m. Parametric studies were conducted to compare the performance of the LCPV/T-JET system
... Show MoreThis work investigates the use of hydrogenated amorphous silicon (a-Si:H) as a high-refractive-index material for quarter-wave distributed Bragg reflectors (DBRs) in photonic applications. In comparison to Si3N4, a-Si:H enables enhanced optical confinement, broader omnidirectional reflectance, and improved figures of merit, including higher Purcell and quality factors, while minimizing mirror complexity. To evaluate the practical impact of these advantages, a theoretical comparison is conducted between Fabry–Pérot cavities based on a-Si:H/SiO2 and Si3N4/SiO2 DBRs, examining resonance shifts as functions of cavity refractive index (1.0–3.0) and temperature (0–250 °C). The numerical results indicate that Si3N4/SiO2 planar Bragg caviti
... Show MoreHybrid architecture of ZnO nanorods/graphene oxide ZnO-NRs@GO synthesized by electrostatic self-assembly methods. The morphological, optical and luminescence characteristics of ZnO-NRs@GO and ZnO-NRs thin films have been described by FESEM, TEM, HRTEM, and AFM, which refers to graphene oxide have been coated ZnO-NRs with five layers. Here we synthesis ZnO-NRs@GO by simple, cheap and environmentally friendly method, which made it favorable for huge -scale preparation in many applications such as photocatalyst. ZnO-NRs@GO was applied as a photocatalyst Rodamin 6 G (R6G) dye from water using 532 nm diode laser-induced photocatalytic process. Overall degradation of R6G/ ZnO-NRs@GO was achieved after 90 minutes of laser irradiation while it ne
... Show MoreIn this research, the Williamson-Hall method and of size-strain plot method was employed to analyze X- ray lines for evaluating the crystallite size and lattice strain and of cadmium oxide nanoparticles. the crystallite size value is (15.2 nm) and (93.1 nm) and lattice strain (4.2 x10−4 ) and (21x10−4) respectively. Also, other methods have been employed to evaluate the crystallite size. The current methods are (Sherrer and modified Sherrer methods ) and their results are (14.8 nm) and (13.9nm) respectively. Each method of analysis has a different result because the alteration in the crystallite size and lattice strain calculated according to the Williamson-Hall and size-strain plot methods shows that the non-uniform strain in nan
... Show MoreAcute Respiratory Distress Syndrome (ARDS) is triggered by a variety of insults, such as bacterial and viral infections, including SARS-CoV-2, leading to high mortality. In the murine model of ARDS induced by Staphylococcal enterotoxin-B (SEB), our previous studies showed that while SEB triggered 100% mortality, treatment with Resveratrol (RES) completely prevented such mortality by attenuating inflammation in the lungs. In the current study, we investigated the metabolic profile of SEB-activated immune cells in the lungs following treatment with RES. RES-treated mice had higher expression of miR-100 in the lung mononuclear cells (MNCs), which targeted mTOR, leading to its decreased expression. Also, Single-cell RNA-seq (scRNA seq)
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