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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 Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
The Stories of Proverbs in the Holy Qur’an, Prophet’s Hadith, and Arabs’ Sayings: A Literary Study: مسلم عبيد فندي الرشيدي
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The Arab realized that proverbs and their stories had a great literary and linguistic significance, accordingly, they collected them from their sources and wrote them down. Thus, researchers went in studying them in different directions. The aim of the present research is thus to study the stories of proverbs in the Holy Qur’an, Prophet’s hadiths, and in the sayings of Arabs. Such a study helps to show the extent of the relevance of their stories to the proverbs, their literary values, the points of convergence between them and what they highlight, and the extent of their proximity to reality. It further helps to determine the factors that contributed to the transformation of Quranic verses, Prophet’s hadiths, and some phrases of s

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Publication Date
Wed Jan 01 2025
Journal Name
Aip Conference Proceedings
Histomorphometric and histochemical study of the adrenal gland in adult males of the Iraqi pin-tailed sandgrouse bird (Pterocles alchata)
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The adrenal gland is a vital endocrine gland that secretes many important hormones in the daily life of birds. It is located in the Iraqi Pterocles alchata bird on both sides of the aorta in the front and side of the cranial lobe of the kidney at the caudal end of the lungs, triangular shape with a creamy yellow color. The statistical analysis showed no significant differences between the weight and length of the right and left glands. Histologically the gland of the sandgrouse bird capsule contains autonomic nodes consisting of nerve cells and the average thickness of the capsule is 42.69±1.81μm, the parenchyma of the gland is divided into two areas; the cortex and medulla in addition to the blood sinuses. The cortex area is divided into

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Publication Date
Mon Dec 31 2012
Journal Name
College Of Islamic Sciences
The hadiths that al-Mazy cited in his book "Tuhfat al-Ashraf" from the Imam Ahmad Imam's collection and study
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This research seeks to attempt to reveal the intention of Al-Hafiz Al-Mazi from his market to hadiths from Imam Ahmad’s Musnad in his book “Masterpiece of Supervision in Knowing the Parties”, and researchers know that this book was classified by Al-Mazi to collect the parties to the six books: Sahih Al-Bukhari, Sahih Muslim, Sunan Abi Dawud, Jamea Al-Tirmidhi and Sunan Al-Nasa’i and Sunan Ibn Majah, in addition to some of the books ’authors’ books, and arranging them according to the Musnad, and it is not Musnad Ahmad from his condition, even if it is close to the arrangement of Mazi’s work, as he was a follower of that to the original owner Abu al-Qasim bin Asaker in his book “Supervising Knowledge of the Parties” in M

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Credit Structure Patterns And Their Reflection In The Value Bank Applied Research on a Sample of the Iraqi Private Banks
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The study seeks to determine the levels of credit structure (independent variable) depending on its components (loans, credit disseminate, other facilities) To get the eight patterns of the structure of bank credit for the purpose of assessing the relationship between changes in levels of each style of structure credit (increase or decrease) and reflected in maximizing the value of the Bank(The adopted a measured variable depending on the approximate equation of simple Tobin's Q) to determine the style that achieves the highest value of the Bank, to take advantage of it in management, planning and control by knowing the strengths and weaknesses of the historical distribution of the facilities . the sample of the

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
comparison Bennett's inequality and regression in determining the optimum sample size for estimating the Net Reclassification Index (NRI) using simulation
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 Researchers have increased interest in recent years in determining the optimum sample size to obtain sufficient accuracy and estimation and to obtain high-precision parameters in order to evaluate a large number of tests in the field of diagnosis at the same time. In this research, two methods were used to determine the optimum sample size to estimate the parameters of high-dimensional data. These methods are the Bennett inequality method and the regression method. The nonlinear logistic regression model is estimated by the size of each sampling method in high-dimensional data using artificial intelligence, which is the method of artificial neural network (ANN) as it gives a high-precision estimate commensurate with the dat

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
The Effect of Silybum marianum L. aquatic crude extracts on the cancer cell lines and normal cell line in vitro
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The aquatic crude extract of Silybum marianum dry grains prepared by melting them in distil water by the method of soak and shake. The effect of Silybum marianum crude extract studied in vitro on three tumor cell line the Hep-2, AMN-3 and RD for 24, 48 and 72 hours of exposure, and one cell line of normal cells REF for 72 hr exposure. The results showed that the prescence of toxic effect of the aquatic crude extract on the cell lines of Hep-2, AMN-3 and RD at 10 and 100 µg/ ml upto the higher concentrations when they exposed to the extract for 48 hr. as compared with the control treatment, and when the exposure period increased to 72 hr. the toxic effect started at low concentrations (5 and 10 µg/ ml) as compared with the control g

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Publication Date
Tue Nov 01 2022
Journal Name
Rimak International Journal Of Humanities And Social Sciences
THE PRESS TREATMENT OF THE VISIT OF "POPE FRANCIS" AND ITS REPERCUSSIONS ON COMMUNITY PEACE IN IRAQ... A SURVEY STUDY...
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The importance of the research from a practical point of view lies in the fact that it presents a set of statistics and data that give a clear picture of how the Iraqi newspapers (the subject of the study) deal with the visit of "Pope Francis" to Iraq ، and what are the most prominent indicators and manifestations of that visit in promoting societal peace among the Iraqi public. From a scientific point of view، the research provides another scientific addition to the media library، especially with regard to journalistic treatments and methods of framing the Arab international press for the subject of the visit، which could be a starting point for other researchers to complete qualitative research in this field. The research prob

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Craniofacial Surgery
Evaluation of the Trephine Method in Harvesting Bone Graft From the Anterior Iliac Crest for Oral and Maxillofacial Reconstructive Surgery
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Publication Date
Wed Jul 01 2020
Journal Name
Plant Archives
Effect of sedimentation source on the nature occurrence and distribution of the feldspar in some soil of Alluvial plain Iraq
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The current study was conducted to find out the effect of the sediment source (sedimentary of Iraqi-Iranian borderline and Tigris River) on the content and distribution of feldspar minerals and their effect on the optical properties of these minerals in some soils of Wasit and Maysan province. Eight pedons were chosen to represent the study area, five of them represented sediments coming from the borderline, which included pedons of (Badra, Taj Al-Din, Al-Shihabi, Jassan, and Galat), while two of them represent the sediments of the Tigris River (Essaouira, Al-Dabouni). Finally, the pedon of Ali Al-Gharbi represented the mixing area of sediments of all the torrents coming from borderline and the sediments of the Tigris River. The diagnostic

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Scopus
Publication Date
Tue Dec 30 2014
Journal Name
Modern Sport
The impact of the use of some teaching methods (self-examination and training) on learning some basic skills in volleyball
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The research aims to identify the impact of the teaching methods Breathe test and imperative training method in learning some basic skills in Volleyball. The sample included 30 students of the first intermediate level from Al-Tawaia for boys / the public directorate of the education of Baghdad province – Al-Rasafa /2 ( The second). The samples are chosen randomly and divided into three groups : The systematic (Imperative method), first experimentary (training method), second experimentary (training method). Ten students are chosen for each group . The syllabus of the ministry of education is adopted on the systematic group while educational unites, which are prepared by the researcher, are used for the first and second experimenting group

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