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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
Sat Nov 11 2023
Journal Name
Journal Of Dental Research, Dental Clinics, Dental Prospects
Investigating the effect of Er,Cr:YSGG laser agitation of sodium hypochlorite on the removal of mature biofilm in the complex root canal systems using atomic force microscopy
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Background. Endodontic infections caused by remaining biofilm following disinfection with chemical fluids encourage secondary bacterial infection; hence, employing laser pulses to activate the fluids is advised to improve microbial biofilm clearance. This study investigated the performance of Er,Cr:YSGG laser in photon-induced photoacoustic streaming (PIPS) agitation of 5.25% sodium hypochlorite (NaOCl) to enhance the removal of mature Enterococcus faecalis (E. faecalis) biofilms in complex root canal systems. Methods. The mesial roots of the lower first and second molars were separated and inoculated with E. faecalis bacteria for 30 days. The roots were irrigated with 5.25% NaOCl, some of them were agitated with passive ultrasonic

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF TARGET COST MANAGEMENT APPROACH IN REDUCING COSTS FOR THE ACHIEVEMENT OF COMPETITIVE ADVANTAGE AS A MEDIATOR: AN APPLIED STUDY OF THE IRAQI ELECTRICAL INDUSTRY
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Scopus
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ELEMENTS OF MARKETING MIX AND THEIR ROLE IN CONSUMER PERCEPTION OF BRAND IMAGE: A SURVEY OF SAMPLE OPINIONS FROM CONSUMERS OF ENIEM BRAND IN THE ALGERIAN MARKET.: ELEMENTS OF MARKETING MIX AND THEIR ROLE IN CONSUMER PERCEPTION OF BRAND IMAGE: A SURVEY OF SAMPLE OPINIONS FROM CONSUMERS OF ENIEM BRAND IN THE ALGERIAN MARKET.
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The current research aimed to analyze the importance, correlation and the effect of independent variables represented by marketing variables on the dependent variable represented by local brand, through taking ENIEM as a model for this study, which represents a sensitive sector for the Algerian consumer. The results of the study evinced that the Algerian consumer has a positive image toward the brand ENIEM given marketing variables which has acquired considerable importance to this consumer. Also, the results of this study showed a statistically significant correlation between marketing variables and good perception toward the brand ENIEM, at the same time, the existence of a statistically significant effect for each of these variables o

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
(comparative analysis of phraseological units in the lexical-semantic field "on the material of Arabic and Russian languages"): (сопоставительный анализ фразеологических единиц лексико-семантического поля " на материале арабского и русского языков")
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Establishing the systemic character of vocabulary, its relationship with other language systems, their interdependence creates the possibility of a comprehensive scientific study and description of the lexical system of each language, as well as contrastive comparative studies of several languages, including their phraseological composition.

It is known that not all words-components of phraseological units are equivalent in their role in the formation of the semantic content of phraseological units. In this regard, it is necessary to introduce the concept of a lexical dominant. To this we include words, which are kind of centers around which the entire semantic complex of phraseological units, the entire set of its words-componen

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Publication Date
Wed Apr 01 2020
Journal Name
Al-rafidain Journal For Sport Sciences
The Effectiveness of UsingflippedclassroombyQuick Response Codes In Learning Someofskills In Artistic Gymnastics for men
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The study aimed to prepare quick response codes to learn some of the technical skills of the second graders in the Faculty of Physical Education and Sports Sciences. The experimental method was used in the design of the experimental and control experimental and control groups. The research sample was represented by second-graders in the College of Physical Education and Sports Sciences / University of Baghdad, and by lot, the second division (a) was chosen to represent the experimental group that applied the inverse method using the QR code, and the second division (g) to represent the control group and applied the traditional method. (10) Students per group. After the tribal tests, his main experiment was carried out for 10 weeks with one

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Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Determination of heavy metals in tattoo inks from the local market in Baghdad city
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Scopus
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Technological Change in Process Design Decisions (Applied study in an organization)
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Abstract:

     Due to the importance of technology and the accompanying changes of the environment affecting companies that use the technology mainly in their work, especially as most companies live in an unstable dynamic environment, which motivated the researchers to choose the International Company for smart card (Keycard) as a field of research and find ways to them to face Those changes.

     The problem of the study was "limited attention to the components of technological change", which included research and development, innovation and information technology, which had an impact on the design decisions of the process (process selection, cust

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Prevalence of Hepatitis B Virus in High Risk Groups in Nineveh Governorate / Iraq
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Hepatitis B is an inflammation of the liver that caused by Hepatitis B virus (HBV) which is DNA virus that infects the human and some kinds of animals such as chimpanzees and birds. This disease considered as the major disease of mankind and a serious global public health problem. HBsAg, HBeAg, HBcAb, HBeAb and HBsAb are markers used to detect the presence and the stage of infection. The current study included (181) individuals from both sexes, (137) males and (44) females. By ratio 3.11: 1.The mean age of patients 2.4033 ± 0.83519 (range 18-73) years as follows < 20 (11.6%), 21–40 (47.5%), 41–60 (29.8%) and > 60 (11.0%) . These patients are 73 (40.4%) Blood donors from Central Blood Bank, 88 (48.6%) Chronic kidney failure at Ibn –

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Publication Date
Mon Nov 03 2014
Journal Name
Iraqi Journal Of Physics
STVI calculating the changes in vegetable cover for a vegetated environment in west Iraq
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Publication Date
Sun Mar 15 2015
Journal Name
Al-adab Journal
The Platonic Meta-Imports in Luigi Pirandello's Six Characters in Search of an Author
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مع ان افلاطون في الفصلين  السابع والعاشر من جمهوريته يعري المسرح بوصفه عالما زائفا يعج بالأخيلة التي يتوجب على المرء ان ينبذها ويتمسك بعالم الحقيقة، الا إن هذا لا يعدم الأثر البالغ الذي تركتهُ أرائهُ على المسرح، قديمهُ وحديثهُ،تجربهً وتنظيرا .إن حكايته الإستعارية للكهف ،والتي تعد مسرحةً للأفكارِ، إن هي إلا وسيلة ينفذ من خلالها الى جوهر المسرح. لذا فان مسرحية ونظرية الكهف  قد اصبحت حجر الزاوية في ما قد اص

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