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 withou

Objective(s): To assess mothers’ knowledge about their children with sickle cell anemia and non-Pharmacological approaches to pain management and found some relationship between mothers knowledge and their demographic data of age, level of education, and occupation.
Methodology: A descriptive design used in the present study established was for a period from September 19th, 2020 to March 30th, 2021. The study was conducted on a non-probability (purposive) sample of (30) mother their children with sickle cell anemia was chosen. The data were analyzed through the application of descriptive and inferential statistical approaches which are applied by using SPSS version 22.0.
Results: The findings of the study indicated that moderate

The labor inspector may be exposed - while performing his duties that are legally assigned to him - to threats or attacks on him by employers, which makes it impossible for the inspector to perform these jobs.

This has prompted international and Arab labor inspection standards, as well as national labor laws, to emphasize the need to provide security support and legal protection for the labor inspector, and to punish employers' violators, with the aim of extending the authority and prestige of the state and ensuring the enforcement of laws and thus achieving the goals for which it was legislated.

Many researchers consider Homogeneous Charge Compression Ignition (HCCI) engine mode as a promising alternative to combustion in Spark Ignition and Compression Ignition Engines. The HCCI engine runs on lean mixtures of fuel and air, and the combustion is produced from the fuel autoignition instead of ignited by a spark. This combustion mode was investigated in this paper. A variable compression ratio, spark ignition engine type TD110 was used in the experiments. The tested fuel was Iraqi conventional gasoline (ON=82).

The results showed that HCCI engine can run in very lean equivalence ratios. The brake specific fuel consumption was reduced about 28% compared with a spark ignition engine. The experimental tests showed that the em

The research problem was to identify the impact of monetary policies on economic growth in the oil and non-oil countries. The researcher chose the Republic of Iraq as an example for the oil countries and the Arab Republic of Egypt as an example for the non-oil countries to hold a comparison on the impact of monetary policies.

The research found that the monetary policies and their tools in the Iraqi economy affect the rate of GDP growth by 73%, which shows the strong impact of monetary policies on the economic growth in the Iraqi economy as an example of an oil state. GDP growth rate of 61%, indicating the impact of monetary policies on economic growth in the

The study aims to identify the Traumatic Symptoms (physiological, emotional, and cognitive) of earthquakes among the targeted sample; it also aims to identify the significant differences between psychological, emotional, and cognitive traumatic symptoms of earthquakes according to the gender and age of participants. The study additionally seeks to identify thepsychological positive-negative reactions associated with earthquakes according to gender and age of the participants. To measure the traumatic symptoms of earthquakes, a 4-point Likert scale questionnaire with (20) items (questions) accompanied with a 4-point Likert scale questionnaire with (18) items (questions) were used to measure the Psychological positive-n

Background:  Acute appendicitis is the commonest non traumatic cause of acute abdominal pain that needs surgical management .Alvarado score and ultrasonographies are the most cost effective, easy and available aids for diagnosis. The aim of the study was determining   the reliability of Alvarado score and ultrasound in the diagnosis of acute appendicitis.

Results: The study was applied with 100 cases with different types of abdominal pain at presentation with 51 males and 49 females .The sensitivity was97.3% ,specificity 90%, and accuracy  89 of combined usage of Alvarado score and U/S findings preoperatively.

Patients and method:  A prospecti

The most important right parliamentary system features it is based on three key elements must be met in order for this system is characterized by Balbrlmana, and these features lie in cooperation and balance between the executive and legislative branches also lies in the equality between the two branches, and this can not be achieved unless there is a mutual understanding between them, and this understanding can only be achieved if all possessed the power of the media and the influence of pressure is what makes other power stands at a certain point

Therefore constitutional rules came in this system to decide the legislative authority of certain rights exercised in the face of the executive branch and check use effective on its wo