Preferred Language
Articles
/
RxePTo4BVTCNdQwCgkHy
The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
 Attribution to the verb between the grammatical rule and the linguistic reality
...Show More Authors

The research discusses the issue of attribution to the verb, because the Arab scholars are unanimous in preventing attribution of the verb, because it is always informed of it, and does not inform about it, but this consensus violates the linguistic use. The research discusses this matter.

View Publication Preview PDF
Publication Date
Wed Jan 09 2019
Journal Name
Journal Of The College Of Education For Women
Mental Strain and its Relationship with the Attitude towards the Immigration of the University Students
...Show More Authors

the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitud

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT: FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT
...Show More Authors

The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Advances In The Theory Of Nonlinear Analysis And Its Application
The Influence of the Magnetic Domain on The Peristaltic Motion of The Non-Newtonian Fluid in A Curved Tube
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sun Nov 03 2024
Journal Name
Journal Of The Iraqi University
Dialogue between souls in the world of Contemplations
...Show More Authors

The world of Contemplations is a controversial concept among scholars, writers, thinkers and the public. The theory of the dialogue of souls indicates that souls communicate and think with each other despite the distances. Islamic studies have researched this concept, and this research paper aims to explain the concept of the world of Contemplations and what is the dialogue between God Almighty and the souls that God brought forth from the back of Adam and took from them the covenant and pledge to unify Him, and its effects on human life in this world. The researcher found that scholars and writers differ in proving the existence of the world of Contemplations despite the existence of examples of it in verses of the Holy Quran, and that the

... Show More
View Publication Preview PDF
Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
The fundamentalist and news theory between the modernity and excessive modernization of the foreground
...Show More Authors

Conclusion :

The conflict between the fundamentalist and news theory in the methodology that each of the two schools pursued with the Twelver Shi'a Imamiyyah in deriving the legal rulings from the sources of legislation, especially in the second source, which is the noble hadith and narration after the Holy Qur’an, which is the first source has gone through multiple and complex stages that led This struggle to excess, stress, exaggeration, negligence, neglect and indulgence by each of the two schools in dealing with the noble hadith and narration and in the manufacture of rules and laws and fundamentalist and juristic theories of the process of jurisprudential development of legal rulings where every school believed and proceed

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 01 2022
Journal Name
Journal Of Engineering
The Behavior of Bond Strength between Rebar and Concrete in Rubberized Concrete : -
...Show More Authors

Through an experimental program of eighteen specimens presented in this paper, the bond strength between reinforcing bar and rubberized concrete was produced by adding waste tire rubber instead of natural aggregate. The fine and coarse aggregate was replaced in 0%, 25%, and 50% with the small pieces of a waste tire. Natural aggregate replacement ratio, rebar size, embedded rebar length, the rebar yield stress of rebar, cover, and concrete compressive strength were studied in this investigation. Ultimate bond stress, bond stress-slip response, and failure modes were presented. The experimental results reported that a reduction of 19% in bond strength was noticed in 50% replaced rubberized concrete compared with convention

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Legend between reality and its future Treatment in threatre analytics study
...Show More Authors

The Legend between reality and its future Treatment in threatre analytics study

View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The security environment in Northeast Asia between American authority and Chinese influence
...Show More Authors

The security environment for Northeast Asia is extremely important, as it includes most of the international actors (United States of America, China, Russian Federation and Japan), which gives the nature of the interactions of these forces a special importance for the region.

Because of the multiplicity of policies and interests of the active forces in the region, the result has been an unstable regional environment where the interests of the major powers often clash repeatedly on many related issues, which is coupled with the growing efforts of many powers to adopt policies that differ from what they did in the past This resulted in different patterns of relations, which were mainly characterized by competition over regional lea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 02 2016
Journal Name
Journal Of Nepal Paediatric Society
The Association Between Biliary Atresia and Cytomegalovirus Hepatitis
...Show More Authors

Introduction: Biliary atresia (BA) is a disease characterized by a biliary obstruction of unknown origin. Viral agents have been proposed in the aetiology of BA such as cytomegalovirus (CMV). This virus also considered as a one of agents that can infect the liver and cause hepatitis. The aim of this study was to determine the role of CMV in children with both chronic hepatitis (negative for hepatitis B and C) and have biliary atresia in the same time.Material and Methods: A retrospective study done on 13 liver tissue paraffin blocks of children with chronic hepatitis (negative for hepatitis B and C) and biliary atresia (extra and intra). The diagnosis was based on the presence of HCMV protein (pp65) by using immunohistochemistry.Res

... Show More
View Publication
Scopus (4)
Crossref (4)
Scopus Crossref