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.
Al-Yaqubi was biased in favor of Shia. May be du to his choice of source, materials. All historians as with other human beings are biased in their attitudes and preconceptions in one degree or another as well as in one direction or another.
The choice of source materials, their nature and the use made of them is an important index for measuring the achievement of ang historian.
Several specific questions arise. What sources did author use that were either unknown to or were not employed by his predecessors and contemporaries for whatever reason?
What sources are common to al- Yaqubi and his colleagues among the early Arab historians and what evidence of tendentiousness can be ascert- ained in these? To what extent can the author
Praise be to Allaah Mahmoud every tongue, the idol of all time, which is not without
his knowledge everywhere, not occupied like for like, most of all likes and peer, and picnic
for wife and children, and carried out his reign in all the subjects, neither representative by the
brains to think, nor fancy hearts photography, (is not nothing like Him, He is the All-Seer),
and prayer and peace be upon the Messengers Muhammad and his family and companions
and followed them in truth until the Day of Judgment.
After…..
Has spoken in this search for The inheritance of women before and after Islam
legislative provisions which, because of its importance to show the right of women's rights,
which began Msluba before Isl
تستهدف هذه الدراسة وبشكل أساس، الكشف عن طبيعة وخصائص البعد السياسي لهندسة/صناعة الخصائص الاجتماعية والسياسية للإنسان والمجتمع، بوصفها العملية المسؤولة عن تصميم هذه الخصائص وصناعتها وتغييرها جزئيا أو كليا، دون أبعادها الأخرى المتعددة والمتنوعة، لا لمجرد الانسياق وراء دوافع الرغبة الذاتية، أو اعتبارات التخصص الدقيق وأحكامه، لأن معهما أيضا، بل وقبلهما أحيانا، دوافع واعتبارات أخرى موضوع
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Child's personality development in Islam, in fact, represents the building of the Islamic community and a step on the way for the establishment of life, state, law, and civilization in accordance with the blessed Islamic principles, in order to achieve the happiness of the human being and to protect the components of society and preserve human safety. Child is the issue of interest across many years. Paying heed to childhood issues is not a recent one. The faith of these communities in the child's rights and his education, which makes a man who cherishes himself and his language and homeland.
The success of Islamic goals, the happiness of the individual and the
... Show MoreThe concept of transitional justice is newly emerging, as it was mainly associated with addressing issues of serious breaches and abuses of human rights during conflicts and situations resulting from violence and the use of force in societies that are in the process of democratization, as transitional justice aims primarily to restore civil peace and rebuild institutions The state needs multidimensional justice: a judicial system that achieves the rule of law, corrective restoration of the wounds of the past, and a distributive characteristic of the redistribution of wealth.
The study aims to identify how to build the media message in an artistic design style (infographic) to reach the mechanism of building the media message by infographic in the researched news sites. For the survey method, which is one of the best methods used to study the subject of the research, the researcher used the method of content analysis, the employee of the research tool, a quantitative and qualitative content analysis form for the study of 74 infographics that appeared during the research period in the research sample sites. The study revealed a number of results, most notably 1. The surveyed sites employed the information in a manner based on images, shapes and data, that is, through the use of the visual element and the
... Show MoreWords worth and the Intention of AL. Sayyab Discourse