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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 Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Bayesian and non-Bayesian estimation of the lomax model based on upper record values under weighted LINEX loss function
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In this article, we developed a new loss function, as the simplification of linear exponential loss function (LINEX) by weighting LINEX function. We derive a scale parameter, reliability and the hazard functions in accordance with upper record values of the Lomax distribution (LD). To study a small sample behavior performance of the proposed loss function using a Monte Carlo simulation, we make a comparison among maximum likelihood estimator, Bayesian estimator by means of LINEX loss function and Bayesian estimator using square error loss (SE) function. The consequences have shown that a modified method is the finest for valuing a scale parameter, reliability and hazard functions.

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Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Experimental Determination of the Elastic and Viscous Behavior of Polycarbonate Melts at Different Temperatures and Their Relationship to the Steady State Viscosity via the Cox-Merz Rule
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Rheological instrument is one of the basic analytical measurements for diagnosing the properties of polymers fluids to be used in any industry. In this research polycarbonate was chosen because of its importance in many areas and possesses several distinct properties.
Two kinds of rheometers devices were used at different range of temperatures from 220 ˚C-300 ˚C to characterize the rheological technique of melted polycarbonate (Makrolon 2805) by a combination of different investigating techniques. We compared the results of the linear (oscillatory) method with the non-linear (steady-state) method; the former method provided the storage and the loss modulus of melted polycarbonate, and presented the Cox-Merz model as well. One of the

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Publication Date
Thu Aug 21 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 6, 2022, Págs. 391-395
A study of mental perception and sports confidence and their relationship to the motivation of sports achievement for the players of the Iraqi premier league football clubs
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Autorías: Nuha Mohsin Dhahi, Ahmed Thare Hani, Muwafaq Obayes Khudhair. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

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Scopus
Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The controversy of aesthetic interpretation between the sculptures and their titles Contemporary Iraqi Sculpture "Experiments in Contemporary Iraqi Sculpture Exhibition as a Model"
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The research tagged with the controversy of aesthetic interpretation between the sculptures and their titles in contemporary Iraqi sculpture, “Exhibition of Experiments in Contemporary Iraqi Sculpture as a Model”, and it is one of the new research that contributes to strengthening the critical path in the Iraqi fine movement, as the first chapter dealt with the research problem stemming from the question: What is the impact of the aesthetic hermeneutic controversy between the title and the title in contemporary Iraqi sculpture?, and do the titles of the sculptural works help to understand or enhance their contents?, The research objective included: To identify the controversy of the aesthetic interpretation of sculptures and their ti

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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Strain specificity in antimicrobial activity of non-thermal plasma
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Non-thermal (low-temperature) plasma may act as an alternative approach to control superficial wound and skin infections when the effectiveness of chemical agents is weak due to natural pathogen or biofilm resistance. In this paper an atmospheric pressure plasma needle jet device which generates a cold plasma jet is used to measure the effectiveness of plasma treatment against different pathogenic bacteria and to test the individual susceptibility of pathogenic bacteria to non-thermal argon plasma. It is found that, Gram-negative bacteria were more susceptible to plasma treatment than Gram-positive bacteria. For the Gram-negative bacteria Pseudomonas aeruginosa, there were no survivors among the initial 1x108C.F.U (Co

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Effect of Testosterone Enanthate Modeling of Polycystic Ovary on Liver Irs-2 mRNA Expression in Rats: A Brief Report
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There are many animal models for polycystic ovary (PCO); using exogenous testosterone enanthate is one of the methods of induction of these models. However, induction of insulin resistance should also be studied in the modeling technics. Therefore, the present study aims to investigate the expression of insulin receptor substrate (Irs)-2 mRNA in the liver tissue of rat PCO model. Nineteen Wistar rats were divided into three groups; (1) PCO modeling group (N =7) received daily 1.0 mg/100g testosterone enanthate solved in olive oil along with free access dextrose water 5%, (2) vehicle group (N =6), which handled like the PCO group, but did not receive testosterone enanthate, (3) control group (N =6) with standard care. Al

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Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Relationships between the Physical and Chemical Properties of Narrow Fractions Distilled From Mixed Kirkuk and Sharki-Baghdad Crude Oils
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Mixed Kirkuk and Sharki-Baghdad crude oils were distilled into narrow fractions. The range of these narrow fractions were 10oC, starting from IBP to 350oC. The total distillates from mixed Kirkuk and Sharki-Baghdad crude oils were 58.25 vol % and 44.65 vol %, respectively.The hydrocarbons compositions (paraffin, naphthene, aromatic) in light fractions starting from IBP to 250oC were determined by using PONA analysis method. The results show that the paraffin content decreases with increasing mid percent boiling point of the fraction, while the naphthene, and aromatic increase with the increase of mid percent boiling point of mixed Kirkuk and Sharki-Baghdad crude oils. Three groups of empirical equations were developed for the prediction

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of integration between the earned value management model and the value flow map in rationalizing the costs of construction projects: applied research in Al-Rasheed General Company for Construction Contracting
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The research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying

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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Trace Elements in Serum and Seminal Plasma and Their Relationship to Infertility in Iraqi Males
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Background: Environmental chemicals are thought to
adversely affect human reproductive function.
Objective : To estimate the concentration of cadmium(Cd)
, lead ( Pb ) and Zinc ( Zn ) in serum and seminal plasma
among infertile men .
Methods: A sample of 70 infertile men was investigated.
The relationship of trace elements concentration in serum and
seminal plasma was studied in relation to sperm density,
motility and sperm count.
Results: Except for Zinc the concentration of (Pb) and (Cd)
were generally higher in serum than in seminal plasma. The
mean concentration of (Zn) in seminal plasma was more than
25 times higher than in serum There were no statistical
significant differences observed in the

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Professional Development and its Relationship with some Variables in the Light of Sullivan Theory among Male and Female Teachers in the Basic Education Schools in Sultanate of Oman: سالم بن ناصر بن سعيد الكحالي
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The study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c

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