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 research aims to reveal the professional self and the school climate among the educational counselors. The research problem is crystallized in the following:
1-Identifying the professional level of the educational counselors.
2- Knowing the level of the school climate with the educational counselors.
3- Are there statistically significant differences in the professional self and the school climate between the educational counselors of different gender (male / female)?
4- Is there a relationship between the professional self and the school climate of the research sample?
To answer these questions, the research was conducted on educational counselors in secondary schools in the district of Falluj
... Show MoreThis research aim to recognize
satisfy of life in the university's student and balance in satisfy of life
according to two type aveirable sex specific and find type and
relationship's director between satisfy of life and character big factors.
and known hom much that Factors in satisfy of life, the research sample
consist of (401) student male and female and from both specified in
Baghdad's University, researcher bult scale of Costa &McCrae Fore the
fire big Factors to Personality, research result That the university's
student low level of satisfy of life and there are no different statically if
they are scientific or human in their study. And there is positive and there
is positive and indicate relation
The Risks Faced by Britain in their Areas of Influence at the Beginning of the Twentieth Century Drove her to the Alliance with the State of European such as France, and Contributed to the Tireless and made by the British and French Politicians in the Consolidation of Friendly Relations between the two Countries Efforts and Strengthened Cooperation in a Positive Way to Visit the king of Britain's Edward VII to France, Offset by Visit French President Loubet to Britain in the Same Year, those Negotiations Bore Fruit between the two Countries for Reaching a Contract Arbitration and Decisiveness between Britain and France Treaty on the Fourteenth of November 1903, Promised that Treaty First Step that Paved the Way for a General Agreement be
... Show Morein the present article, we present the peristaltic motion of “Hyperbolic Tangent nanofluid” by a porous area in a two dimensional non-regular a symmetric channel with an inclination under the impact of inclination angle under the impact of inclined magnetic force, the convection conditions of “heat and mass transfer” will be showed. The matter of the paper will be further simplified with the assumptions of long wave length and less “Reynolds number”. we are solved the coupled non-linear equations by using technical analysis of “Regular perturbation method” of series solutions. We are worked out the basic equations of continuity, motion, temperature, and volume fraction
This research deals with one scene from the movie Romeo and Juliet, which is the balcony scene, due to the importance of this scene in the formation of the construction of the subsequent events of the movie.
The first chapter contained the methodological framework of the research, where the research problem was identified in how Zeffirelli dealt with the balcony scene in the play Romeo and Juliet and enriched it in the cinematic language with a comparison with the original text of the scene. In the balcony scene with comparative parts between the film and the text and the limits of the research that was limited to the film Zeffirelli and the translated text by Munis Taha Hussein.
The second chapter contained the theoretic
... Show Moreforty-six patients with asthma were tested for the scrum levels of total sialic and diffrental the results reveled a significant increased in the scra of asthmatic patients
Background: The insertion torque (IT) values and implant stability quotient (ISQ) values are the measurements most used to assess primary implant stability. This study aimed to assess the relationship between ISQ values and IT. Materials and methods: This study included 24 patients with a mean (SD) age of 47.9 (13.64) years (range 25-75 years). The patients received 42 dental implants (DI), 33 in the mandible and 9 in the maxilla. The DI were installed using the motorized method with 35 Ncm torque, When DI could not be inserted to the requisite depth by the motorized method, a hand ratchet was used and the IT was recorded as ˃ 35 Ncm. Implant stability was measured utilizing Osstell® ISQ. The secondary stability was measured after 16
... Show MoreB aa cc kk gg r oo uu nn dd : Very low birth weight (VLBW) neonates constitute approximately 4–7 percent of all live births and their mortality is very high. O bb j ee cc t i vv ee: to find out if there is a relationship between Very Low Birth Weight Neonates and increased neonatal mortality for age 0 to 7 days. M ee t hh oo dd ss A retrospective study of VLBW neonates admitted to NICU at Ibn Al- Baladi Pediatrics and Maternity hospital over one year (2012)were studied, study period was from April till August 2013. Exclusion criteria were: (1) neonates weighing less than 700 g and with gestational age less than 24 weeks (abortion) (2) death in the delivery room (3) neonates weighing more than 1500 g. (4) Postnatal age more than 7 days.
... Show MoreBackground: Very low birth weight (VLBW) neonates constitute approximately 4–7 percent of all live births and their mortality is very high.
Objective: to find out if there is a relationship between Very Low Birth Weight Neonates and increased neonatal mortality for age 0 to 7 days.
Methods: A retrospective study of VLBW neonates admitted to NICU at Ibn Al- Baladi Pediatrics and Maternity hospital over one year (2012)were studied, The study period was from April till August 2013. Exclusion criteria were: (1) neonates weighing less than 700 g and with gestational age less than 24 weeks (abortion) (2) death in the delivery room (3) neonates weighing more than 1500 g. (4) Postnatal age more than 7 days. The outcome measure was in-hos