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.
Годы, принадлежащие концу XIX – началу XX столетия, вошли в русскую литературу под красивым названием Серебряный век. В это время в стране появился целый ряд выдающихся поэтов, имена которых навсегда останутся в русской и мировой литературе. Это Ахматова, Гумилев, Блок, Маяковский и многие другие. Все эти люди творили в нелегкое для России время. Началом Серебряного века условно считают 189
... Show MoreThe effect of fiber volume fraction of the carbon fiber on the thermal conductivity of the polymer composite material was studied. Different percentages of carbon fibers were used (5%, 10%, 15%, 20%, and 25%). Specimens were made in two groups for unsaturated polyester as a matrix and carbon fibers, first group has parallel arrangement of fibers and the second group has perpendicular arrangement of fibers on the thermal flow, Lee's disk method was used for testing the specimens. This study showed that the values of the of thermal conductivity of the specimens when the fibers arranged in parallel direction was higher than that when the fibers arranged in the perpendicular direction
 
... Show MoreIn this paper, the dynamics of scavenger species predation of both susceptible and infected prey at different rates with prey refuge is mathematically proposed and studied. It is supposed that the disease was spread by direct contact between susceptible prey with infected prey described by Holling type-II infection function. The existence, uniqueness, and boundedness of the solution are investigated. The stability constraints of all equilibrium points are determined. In addition to establishing some sufficient conditions for global stability of them by using suitable Lyapunov functions. Finally, these theoretical results are shown and verified with numerical simulations.
The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV
... Show Moret: - Sports training in itself is a means, not an end. It is the core process that involves using exercises to provide an opportunity for athletes to perform their duties with the highest level of efficiency by developing and enhancing their capabilities and potential, using them to gain the greatest benefit for themselves and, consequently, for their team. This requires the selection of various methods and different means of training, focusing on specific physical and skill-related aspects. Therefore, training plans should take into account individual differences between players. Many researchers and experts in the field of sports in general, and combat sports in particular, emphasize the importance of having a holistic approach in the tra
... Show MoreThroughout this paper we study the properties of the composition operator
C
p1 o
p2 o…o
pn induced by the composition of finite numbers of special
automorphisms of U,
pi (z) i
i
p z
1 p z
Such that pi U, i 1, 2, …, n, and discuss the relation between the product of
finite numbers of automorphic composition operators on Hardy space H2 and some
classes of operators.
The semiconductor ZnO is one of II – VI compound group, it is prepare as thin films by using chemical spray pyrolysis technique; the films are deposited onto glass substrate at 450 °C by using aqueous zinc chloride as a spray solution of molar concentration 0.1 M/L. Sample of the prepared film is irradiating by Gamma ray using CS 137, other sample is annealed at 550°C. The structure of the irradiated and annealed films are analyzed with X-ray diffraction, the results show that the films are polycrystalline in nature with preferred (002) orientation. The general morphology of ZnO films are imaged by using the Atomic Force Microscope (AFM), it constructed from nanostructure with dimensions in order of 77 nm.
The optical properties o
Duration of each developmental stage of the house dust mite Dermatophagoides pteronyssinus together with the mortality percentage were observed at a combination of five different temperatures namely 20C°, 22.5C°, 25C°, 27.5C° and 30C° and four different humidities namely 55%, 75%, 85% and 95% r. h. Results showed that temperature had the greatest effect on the life cycle period. The higher the temperature the shorter the life cycle was aid versa verea. On the other hand, humidity seems to be less effectiveness, though at the higher temperature and humidity no development was occured. Mortality among all temperatures and humidities appeared nearly the same, but at higher temperature and higher humidity and because of mould g
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