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.
Context has a significant impact on the interpretation of Qur'anic and literary texts, especially in ancient Arabic poetry since that language is no longer considered as a contemporary understandable language. Hence this research is entitled: (the impact of context on the morphological semantics in the Diwan of Abi Al-Aswad Al-Dau’ali) and the morphological meanings indicated by the morphological formula which lack the combination of other contextual clues. The researcher depended on the analytical approach to show the impact of pairing occurring between the contextual elements on determining the morphological meaning.
The most important findings reached at:
1- Context has a great impact in dispelling the possibilities arising fr
Aims of this research to determine asbestos fibers levels in surrounding air of some crowded sites of Baghdad city were monitored in summer 2020. Collection of samples was conducted by directing air flow to a mixed cellulose ester membrane filter mounted on an open‑faced filter holder using sniffer a low flow sampling pump, samples of air were collected from five studied areas selected in some heavy traffic areas of Baghdad city, (Al-Bayaa and Al-Shurta tunnel, Al-Jadriya, and Al-Meshin commercial complex, control), then analyzed to determine concentrations of asbestos fibers. Counting of asbestos on the filters was carried out through using both scanning electron microscope SEM and an energy dispersive X‑ray system EDS to count
... Show MoreThe financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is
... Show MoreThe research is Concerned the Relationship between Self Management which is a modern administrative term and its dimensions "Self Control, Trust, and Conscientiousness" with the Hardiness and its dimensions "Challenge, Commitment, and Control". And the impact of the first variable on the second in The Hospital of Alshaheed Gaze Alharery.
The Questionnaire used and distributed on sample (60) Persons, contain from (40) Doctor, and (20) Employees from the total society (103).
The statistical methods have been used for testing the hypothesis is the mean, standard deviation correlation coefficient.
The resea
... Show MoreThis research aims to explore the impact of strategic intelligence by his dimensions (Foresight , system thinking, vision, motivation and partnership) on decision making styles which represented by ( rational, intuitive, dependent, Spontaneous and Avoidant style) for a sample of the administrative leaders in the center of Reconstruction &Housing Ministry and Some its formations which are companies of (Sa'ad, Al Mansour, al Farouq, Assyria, al-Mu'tasim, al- Rasheed, and Public Authority for Housing). So to achieve the research objectives and to test hypotheses, it has been relying
... Show MoreIn this study, the results of the uranium concentrations and specific activity in 10 rice samples are described using a solid-state track detector (CR-39). Samples were collected from various local Iraqi markets with different origins (Iraq, India, America, and Thailand). Our findings found that the results of uranium concentration in all studied samples are ranging from (0.55 ± 0.28 to 1.74 ± 0.31) ppm with a weighted average of (1.24 ± 0.99) ppm. Also, results demonstrate that the specific activity values of the studied samples swing between values of (6.88 ± 3.52 and 21.49 ± 3.85) Bq/Kg. The obtained results of the studied rice samples are indicated that it is less than the acceptable limit of those studies established by ma
... Show MoreАннотация
В статье считается национально-культурная специфика и языковое изменчивость выражения заключений в художественном тексте. В настоящее время в изучении художественного текста существует множество взаимодополняющих подходов и концепций, которые способствуют лучшему пониманию его языковых и культурных аспектов. Художественный текст как «воспроизведение» и от
... Show MoreThe management of the exchange rate of the most important tools of economic policy because of its wide area in achieving stability and economic growth through the provision of stability in the exchange rate of the currency of the country concerned , as well as the impact and influence of money supply and then treat the economic crisis monetary and reduce the risk of currency exchange rate .For the management of the exchange rate in Iraq has passed through several stages , from installation to link to a basket of currencies to float freely , and we are dealing with in this research regard to the achievements of monetary policy , especially after the enjoyment of independence on according to the Iraqi Central Bank Law No. 56 of 2004 and Ma
... Show MoreThe tourism activity is one of the pillars on which the economy of any country is based , the importance of the tourism sector is reflected in its potential to become an effective development alternative in many countries, especially Iraq ,this has a direct impact on the national economy as an important source in attracting hard currency and eliminating unemployment. Adding the Iraqi Marshlands to the list of effects makes it contribute to diversification of sources of income and stimulating rest of the economic sectors, the potentials and qualifications possessed by Iraq in the field of tourism and monuments have a significant impact on the state budget if they were exploited optimally. The research aims at identifying the contr
... Show MoreCoronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.