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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 Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Dilemmas in teaching human rights and democracy between the current realityand the difficulties in seeking to spread a culture of human rights
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In the age of information and communication revolution, education as one of life
aspects has influenced with that revolution by integrating technology in education, which
have become as an important learning tools of the whole educational process . Technology,
when used appropriately, can help make science classroom a site of active learning and
critical thinking, furthering student inquiry and connections with different materials. It is
necessary to develop human rights education programs and materials for discretionary and
extracurricular activities as it provide them with the skills and tools so that they are
empowered to take action to realize their rights. Human rights education is a critical means of
instill

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The impact of organizational learning in building intellectual capital in public organizations: comparative research between the universities of Baghdad and al-Mustansiriya
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   Organizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Semantic differences between the vocabulary of Quran
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Ceremony of the Koran vocabulary animate different connotations unique style patch on
smth not any method of Arabs, has been used used vocabulary and special Madza, he put
every single in place of installation so that if you do not put in place misfire meaning and
became Rkika method. Our goal in this research study a range of vocabulary in terms of the
implications and documenting the trial of the Hadith and sayings of the beneficiaries of Arab
scholars have different attitudes, linguists and interpreters and speakers and fundamentalists,
philosophers, and others.

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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Investigating the impact of non-nutritive sweeteners on the antifungal potential of alcoholic and aqueous Eucalyptus extracts against salivary candida albicans (An in-vitro study)
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Background: Eucalyptus extracts and derivatives are natural substances with potent antimicrobial properties. This study investigated the in- vitro effects of non-nutritive sweeteners on the antifungal activity of alcoholic and aqueous Eucalyptus extracts against Candida albicans, a common oral pathogen. Materials and Method: Ten isolates of Candida albicans were isolated from dental students’ salivary samples. The alcoholic and aqueous extracts were prepared from fresh Eucalyptus leaves using maceration. The sensitivity of Candida albicans isolates to various concentrations of Eucalyptus extracts ranging from 50 to 250 (mg/mL) was evaluated via agar well diffusion method, while the agar streaking method  was used to assess the minimum

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Coordination between real estate and income tax and its impact on the tax outcome: Applied research in the General Authority for Taxes
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The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

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Publication Date
Wed Feb 08 2023
Journal Name
Eneurologicalsci
Double encephalocele with an excellent outcome postoperatively: A case report from Iraq
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HTH Ali Tarik Abdulwahid , Ahmed Dheyaa Al-Obaidi , Mustafa Najah Al-Obaidi, eNeurologicalSci, 2023

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Publication Date
Mon Mar 08 2021
Journal Name
Surgical Neurology International
Ruptured giant aneurysm of a cortical middle cerebral artery: A case report
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Background:

Aneurysms of the cortical branches of the middle cerebral artery (MCA) are rare. They usually are secondary to traumatic or infectious etiologies and are rarely idiopathic. The specific characteristics of idiopathic aneurysms in such location are not well defined in the literature. The authors report a rare case of a ruptured giant idiopathic cortical MCA aneurysm with review of the available literature on this clinical entity.

Case Description:

A 24-year-old female presented with headache, disturbed level of consciousness, and right-sided weakness. Imaging studies showed a left frontoparietal intracer

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Coloproctology
Obesity and helicobacter pylori infection in adults with non specific colitis
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Abstract<p> Background Non specific colitis is defined as inflammatory condition of the colon that when examined microscopically lacks any characteristic features of any specific form of colitis and is commonly seen in reports of colonoscopy biopsies. There are many factors that cause it like obesity and H pylori.</p><p> Aim of the study To determine the association of obesity and H pylori as contributory factors to this disease.</p><p> Patients and methods This is a case-controlled study was carried out in Al-Kindy College of Medicine from January 2017 to June 2018. Sixty individuals were included; forty of them had non specific colitis. The rest were hea</p> ... Show More
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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages
Cultural Diversity in Native and Non-Native Speakers of English Communication
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With the advancement of technology ,the study of cross-cultural communication via on line has become an important and researchable topic in linguistic theory and its applications.The aims of this study are two- fold (a) exploring the influence of cultural diversity on on-line interaction between American native speakers (NSs) and Iraqi non-native speakers (NNSs) of English which, together with other factors might potentially lead to what Thomas(1983) calls "pragmatic failure" (PF), a main cause of communication breakdowns and (b) specifying which type of PF occurs more frequently between the two groups along with the reasons behind such failures. To achieve these objectives , a number of online chats conducted between

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Cultural Diversity in Native and Non-Native Speakers of English Communication
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With the advancement of technology ,the study of  cross-cultural communication via on line  has become  an important and researchable topic in linguistic theory and its applications.The  aims of  this study are two- fold (a)  exploring the influence of cultural diversity on on-line interaction between American  native  speakers (NSs) and  Iraqi non-native speakers (NNSs) of English which, together with other factors might potentially lead to what Thomas(1983) calls  "pragmatic failure" (PF), a main cause of communication breakdowns  and (b) specifying  which  type of PF  occurs more frequently between the two groups along with the reasons behind such failures. To achie

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