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 aim of the present study is to evaluate the change in the levels of glucagon, GLP-1 and GPCR in diabetic patient's and diabetic with dyslipidemia as metabolic syndrome. The study included 75 male aged ranged (30-50) years and with BMI (25-29) kg/m2 which divided into three groups as follows: group one (G1): consist of 25 subjects as healthy control group. Group two (G2): consist of 25 patient's with diabetes mellitus and group three (G3): consist of 25 patient's with diabetic and dyslipidemia as metabolic syndrome. Serum was used in determination of FBG, lipid profile, insulin, glucagon, GLP-1 and GPCR. Whole blood was determination of HbA1c. The results revealed significant elevation in FBG and HbA1c in G2 and G3 comparing to G1. While
... Show MoreIn this paper a prey-predator-scavenger food web model is proposed and studied. It is assumed that the model considered the effect of harvesting and all the species are infected by some toxicants released by some other species. The stability analysis of all possible equilibrium points is discussed. The persistence conditions of the system are established. The occurrence of local bifurcation around the equilibrium points is investigated. Numerical simulation is used and the obtained solution curves are drawn to illustrate the results of the model. Finally, the nonexistence of periodic dynamics is discussed analytically as well as numerically.
The electro-optic coefficient r63 and r41 are determined in congruent KDP crystals, using an experimental method based upon the direct measurement of material. Sénarmont system for electro-optic coefficient measurement and characterization of crystals was modified. This modification allowed us to obtain on the frequency dispersion dependence of the electro-optic coefficients within a frequency range up to 20 MHz and on a new version of modulation depth method. To the best of our knowledge, by using this system, the electro-optic coefficients r63 and r41 in different configurations (transverse and longitudinal) have been measured for the first time within a frequency range up to 20 MHz. The measurements have been investigated as a functi
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The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud
... Show MoreThe relation between anemia and inflammatory immune response has lately had much attention. This research was conducted from October 2018 until April 2019, including (110) children below 12 years from both gender in some Hospitals, Primary Health care centers, Public Primary Schools and Kindergarten in Baghdad, Iraq. The objective of this study is to determine the possible correlation between iron deficiency anemia and inflammatory immune response among children infected with Entamoeba histolytica or Giardia lamblia. Blood samples were taken from all groups to measure hemoglobin level, serum iron, total iron binding capacity (TIBC), mean corpuscular volume (MCV), and mean corpuscular hemoglobin concentration
... Show MoreBuilding Information Modeling (BIM) and Lean Construction (LC) are two quickly growing applied research areas in construction management. This study focuses on identifying the most essential benefits and analyzing the most affecting constraints on the construction sector that construction players face as they attempt to combine BIM-LC in Iraqi construction. Experts assessed 30 benefits and 28 constraints from examining the previous literature, and a two-round Delphi survey formed the responses. Expert consensus analysis was utilized to elaborate and validate responses after descriptive statistical checks had been used for data processing.
According to the study's findings, the benefits include ensuring the most ef
... Show MoreMost of the cinema and television production relies on the use of modern digital technologies, which today become the as ideal as the artistic expressive style that sends aesthetic values through the use of electronic elements of the language of cinema and television to achieve aesthetic dazzling, and design the digital production for the purpose of persuasion, as well as the use of digital effects and graphics to activate the aesthetic pleasure. The research tries to subject all these aspetcs to study and apply them to a modern sample in order to get the results that confirm this technical and artistic aesthetic synergy that leads to the emergence of a cinema and television achievement the leas
... Show MoreThe region of Kirkuk and its surrounding areas, including (Baba, Jambour, Qara Chuq, Qaiyarah, Demir Dagh, Bai Hassan, Taq Taq, Makhul, Gilabat as well as southern Mosul and the cities of Erbil and Sulymania, are known as one of the oldest discovered oil fields in northern Iraq. This area presents a significant opportunity for further organic geochemical analysis to describe maturation zones and estimate economically generated hydrocarbons with particular reference to the Sargelu formation, to enhance hydrocarbons productivity. To assess the potential of these oil fields, it is essential to perform correlation, comparisons, and geochemical analyses of the data collected from exploration wells in the surrounding area. This appro
... Show MorePectin is available in many plants and in this study, the peels of tomatoes and beet were used to be an economical source of pectin production instead of dumping it with waste or using it as animal feed. The pectin extracted from the peels using different solutions, namely citric acid (2 M), oxalic acid (2%) and hydrochloric acid (0.5 M) the outcome of the extraction methods, 7. 1%, 6% and 11% respectively for tomatoes peels, while the pectin of beet peels were 8%, 6.5%, and 8.3%, and the highest percentage obtained in the manner of hydrochloric acid adopted in the manufacture of yogurt.Yogurt was manufactured with four treatments, in the first treatment standard pectin was added and the second treatment in addition to the pectin extracted
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