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.
MS Elias, RGM AL-helfy, Plant Archives, 2019
This study deals with the Spatial and Periodical Variation of the Economical Activities for the
Population of Al – Anbar Province on the level of districts , according to the Population
Computation for the period 1987 and 1997 and the results of determinations and numberings
for the year of 2011 .
This study depends on the Details Classifications of the 17th Activities for 1997 and 2011
beside the Triple Classification of the Economical Activities for the three study years .
The study proves that there is a spatial and periodical variation on the level of study area , and
that’s because of many factors , one of the most important of them was the distribution of
economical siege, as well as the weakness of the
Design of experiments (DOE) was made by Minitab software for the study of three factors used in the precipitation process of the Sodium Aluminate solution prepared from digestion of α-Al2O3 to determine the optimum conditions to a produce Boehmite which is used in production of ɤ-Al2O3 during drying and calcination processes, the factors are; the temperature of the sodium aluminate solution, concentration of HCl acid added for the precipitation and the pH of the solution at which the precipitation was ended. The design of the experiments leads to 18 experiments.
The results show that the optimum conditions for the precipitation of the sodium aluminate solution which
... Show MoreAbstract:
This study is considerated one of many Studies above the standing of
the Islamic Arab nation which was chosen by God from other nations all over
the world . Some of these nations used to come to the Arab nation to take
whatever useful for them from the beginning of history till now . The
researcher deals in this study with a French artist who is well-know as
August Renoir . He traveled to Algeria and lived there . He was
influenced by the Islamic culture.
The study include. from chapter . chapter one deals with the framework of
programming (out line ) . Chapter two deals with the theoretical framework .
It includes five sections. Deals with the Islamic drawings(Arabesque) . section
three deals w
The research aimed to find the effectiveness of teaching impact of the reflex learning strategy on the fifth class female student achievement of the geography content material). The researcher adopted the null hypotheses (there are no statistically significant differences at (0,05) level between the women score mean of the experimental group student who has been taught by the cement material assigned by the reflex learning strategy, and that of the control group who have been taught by the traditional method on the achievement test. The researcher adopted the post-test experimental design to measure students’ achievement. The population of the present study has been limited to the fifth literary class female stud
... Show MoreIt is noted in the title that the paper studies the viewpoint in the novel The Dog and the Long Night by the Iranian novelist Shahranoush Parsi Pour and in the novel Alibaba's Sad Night by the Iraqi novelist Abdulkhaliq Ar-Rikabi. Both are well known novelists, and about whose stories and novels many critical books, MA theses, and Ph.D. dissertations have been written. Also, some of their literary works have won prizes. Here, the researcher shed light on the concept of viewpoint, its types, and its importance in novels in general. This was done along with tackling the two viewpoints in both novels, where similarities and differences were identified. For this end, the researcher has adopted the analytic-descriptive appro
... Show MoreThe subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to
... Show MoreThis study was conducted in order to statement the effect of ginger (Zingiber officinale) extracts in reducing the presence of the bacterium Salmonella typhimurium in some foods products.
Qualitative disclosures effective chemical compounds (alkaloids, flavonoids, phenols, tannins, terpenes) showed that the extracts of ginger an effective compounds as follows: oil extract and fresh juice> aqueous extract warm> aqueous extract cold. And studied the impact extract of fresh ginger juice, hot water ,cold water and oil rates extracts (1,2,3)% in bacteria test has shown that all s of extracts clear impact inhibition has oily extract of ginger recorded the highest value to inhibition zone reaching 35 mm when the concentration of 3%, f
ABSTRACT
This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that
... Show More