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The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
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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.

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Association between Emotional Intelligence and Academic Adaptation among a Sample of Gifted Students in the Intermediate and Secondary Schools in Jeddah
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This study aims to examine the relationship between emotional intelligence and academic adaptation among a sample of gifted students in intermediate and high schools in Jeddah, Saudi Arabia. The study also seeks to examine the differences between group means in emotional intelligence and academic adaptation due to demographic variables (gender and school level). In addition, the study aims to examine the role of emotional intelligence in predicting the level of academic adaptation. The researcher performed the descriptive, correlational, predictive, and comparative approaches to collect the data from a sample comprised of (309) gifted students using the emotional intelligence scale developed by Bar-on (2000), whi

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Publication Date
Wed Sep 20 2023
Journal Name
Journal Of Aeronautical Materials
Motor Response Speed And Its Relationship To The Performance Accuracy Of A Skills Of Passing From The Top And Smash Serve In Volleyball
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The game of volleyball requires the formation of new motor responses, which in turn requires special physical characteristics in the performance of that skill, and the correct and accurate performance during the performance of the skills of passing from the top and smash serve in volleyball cannot be developed or improved without a good level of accuracy and what is required to perform the movements in terms of responses to the defense and attack movements. Therefore, the researchers decided to identify the type of relationship between the motor response speed with the performance accuracy of the skills of passing from the top and the smash serve in volleyball. The research aims to: 1. Identifying the motor response speed of fourth-stage s

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Difficulties Facing the Schools of Challenge and Resilience and their Relationship to Motivation towards School Work for Its Workers in Hebron Governorate
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The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

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Publication Date
Thu Sep 01 2016
Journal Name
Radiology Case Reports
Intralobar pulmonary sequestration in elderly woman: a rare case report with emphasis on imaging findings
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Publication Date
Sun Jan 01 2017
Journal Name
Al–bahith Al–a'alami
Exposure Habits of Female College Students for women's Programs in the Satellite and its Relationship to the Promotion of Family Values
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The status of women in any society is one of the basic criteria for measuring the degree of progress that society and follow renaissance march side by sidewith men , and is no doubt that women are now of interest to the state , even if limited , which promotes public ideologies on the need for womens participation in economic infrastructure operations and social and the right to gain information and knowledge, entertainment and exercise its role in development through its president and actor in the family and raising the next generation configuration.

And affect the basic tributaries that draws them women information and ideas have a direct impact on the composition of cultural and cognitive entity woman comes satellite channels

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
University Students' Attitudes towards Reading and Its Relationship to Some Demographic Variables in the Sultanate of Oman
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Abstract

The current study aims to identify university students' attitudes towards reading and its relationship to some demographic variables in the universities of the Sultanate of Oman. The study sample consisted of (1434) male and female university students from various Omani public and private universities affiliated with the Ministry of Higher Education. The study covered all (11) governorates of Oman. The researcher adopted the descriptive analytical approach. The researcher employed a scale of reading attitudes to collect the needed data. The study results showed that university students' reading attitudes recorded a high degree. The results also showed there are statistically significant differences at th

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Publication Date
Fri Nov 07 2025
Journal Name
Journal Of Administration And Economics
Emotional intelligence and its relationship to leadership style Althoilahdrash field in the General Company for Cotton Industries
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Publication Date
Fri Nov 07 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 4, 2022, Págs. 183-190
Psychological Empowerment and its Relationship to Organizational Citizenship Behavior for Workers in the Olympic Committee Sports Federations
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Autorías: Suhair Meteab Munaf, Ali Abdulateef Ali, Mohannad Salman Dawood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2022. Artículo de Revista en Dialnet.

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Publication Date
Fri Jul 19 2024
Journal Name
Baghdad Science Journal
The correlation between micro-RNA 146a and IL-17 in the serum of Iraqi patients with cystic echinococcosis
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داء المشوكات الكيسي (CE) هو مرض وبائي يسبب مرضًا خطيرًا وخسائر اقتصادية في معظم بلدان العالم. MiRNAs هي عامل جيني ضروري لتنظيم الاستجابة المناعية من خلال قدرته على التدخل في التعبير الخلوي ؛ واحد هذه الحوامض النووية الدقيقة -146 أ. هدفت الدراسة الحالية تقييم إذا كان بإمكاننا استخدام microRNA 146a كمؤشر حيوي للكشف عن    CEو تحديد العلاقة بين التعبير الجيني microRNA 146a و IL-17 في مرضى CE.حيث اشتملت الدراسة على 50 مريضًا من CE تم إد

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Publication Date
Sat Mar 08 2025
Journal Name
European Journal Of Agricultural And Rural Education
THE ROLE OF BACTERIA IN REDUCING THE IMPACT OF ENVIRONMENTAL POLLUTION: BETWEEN RISKS AND BENEFITS / A REVIEW ARTICLE
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The objective of this article is to study the impact of environmental pollution on air, water, and soil quality with a focus on the role of environmental bacteria in bioremediation of pollutants. The research also addresses the ability of some strains of bacteria to remove heavy metals and petroleum hydrocarbons and degrade toxic substances, resulting in improved environmental quality. Outcomes: Empirical studies reveal that environmental pollution leads to significant health and environmental problems, such as a rise in respiratory disease as a result of air pollution, water pollution that affects aquatic life, and soil pollution that decreases crop output. Other bacterial strains such as Pseudomonas, Bacillus, and Streptomyces have also b

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