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

Background: asthma has an influence on craniofacial development. Recently evidences show that there is an association between oral health problems and chronic lung disease. The present study was designed to estimate the changes in arch dimension measurements among asthmatic children aged 12 years old who were collected from AL- Zahra Center Advisory for Allergy and Asthma and compare them with the non-asthmatic children of the same age and gender. Material and Methods: Fifty children (25 asthmatic and 25 non- asthmatic children) were included for the odontometric measurement. For both upper and lower study models, photographs were taken using special photographic apparatus for each child, and the statistical analysis were done by using SPSS

     The linear instability and nonlinear stability analyses are performed for the model of bidispersive local thermal non-equilibrium flow. The effect of local thermal non-equilibrium on the onset of convection in a bidispersive porous medium of Darcy type is investigated.  The temperatures in the macropores and micropores are allowed to be different. The effects of various interaction parameters on the stability of the system are discussed. In particular, the effects of the porosity modified conductivity ratio parameters,  and , with the int

Municipal solid waste generation in Babylon Governorate is often affected by changes in lifestyles, population growth, social and cultural habits and improved economic conditions. This effect will make it difficult to plan and draw up future plans for solid waste management.In this study, municipal solid waste was divided into residential and commercial solid wastes. Residential solid wastes were represented by household wastes, while commercial solid wastes included commercial, institutional and municipal services wastes.For residential solid wastes, the relational stratified random sampling was implemented, that is the total population should be divided into clusters (socio-income level), a random sample was taken in e

Knowledge of literature is an integral part of learning any spoken language. Learning literature expands the learner’s ability to understand the language studied. The field of literature is wide and cannot be limited to poems. It includes the etiquettes of a language and its environment, customs, and traditions etc. The Arabic language is among the languages with a centuries old history. It has achieved remarkable record accomplishments since the pre-Islamic era through to the present. This development is clear evidence of the great importance of literature in the revival of the Arabic language through different eras. As such, in Malaysia and other non-Arabic speaking countries, literature is taught in most schools, institutions and un

In this study, concentrations of radon and uranium were measured for twenty six samples of soil. The radon concentrations in soil samples measured by registrant alpha-emitting radon (²²²Rn) by using CR-39 track detector. The uranium concentrations in soil samples measured by using registrar fission fragments tracks in CR-39 track detector that caused by the bombardment of U with thermal neutrons from ²⁴¹ Am-Be neutron source that has flux of 5 ×10³n cm^-2 s^-1.
The concentrations values were calculated by a comparison with standard samples The results show that the radon concentrations are between (91.931-30.645Bq/m³).
The results show that also the uranium concentrat

Back ground : Fever is a common medical problem in children. parents have been shown unrealistic fears of harmful effects of fever in their children. Resulting in inappropriate management of fever in their children. Objective: the objective of this study was to survey parents about their knowledge andattitude concerning fever in their children. Methods : The study involved random selection of parents who brought their febrile children to emergency department or out-patient clinics of five teaching and non teaching hospitals in Baghdad from first of October to end of December 2002. Parents of 400 febrile children were interviewed using a standard questionnaire to obtain sociodemographic information and current knowledge of fever. Results: Ap

Back ground : Fever is a common medical problem in
children. parents have been shown unrealistic fears of
harmful effects of fever in their children. Resulting in
inappropriate management of fever in their children.
Objective: the objective of this study was to survey
parents about their knowledge andattitude concerning fever
in their children.
Methods : The study involved random selection of
parents who brought their febrile children to emergency
department or out-patient clinics of five teaching and non
teaching hospitals in Baghdad from first of October to end
of December 2002.
Parents of 400 febrile children were interviewed using a
standard questionnaire to obtain sociodemographic
informatio

Background: vomiting is a very common symptom of disease in childhood, it occurs both in gastrointestinal and non-gastrointestinal diseases.
Objectives: Our aim of the study was to find out the causes of vomiting in different age group, the improper management of vomiting in daily practice and to emphasis on the usefulness of imaging study in the diagnosis.
Methods: A prospective study was carried out on patients presented with vomiting admitted to Children Welfare Teaching Hospital from the first of Dec. 2001 to the end of April 2002 .The age ranged between early neonatal periods to 12 years of age.
Reults: A total of 100 child were included in this study,(65) male (35) female male to female ratio 

The meteorological data recorded in Al-Hilla station for the period (1984-2014) were used to describe the climatic condition of the Greater Musaiyab Project lies in Babylon Governorate, 90Km southern of Baghdad City, central of Iraq. This study found that the summation of rainfall is (112.323 mm), average of relative humidity (47.44%), temperature (25.55 C◦), sunshine (8.748 h/day) and the total of evaporation is (2268.463 mm). In this research, three classifications were applied to find the type of climate in the study area. The results of the climate classification show that, the climate of study area is characterized by dry and relatively hot in summer, and cold with low rain in winter. Thornthwiat equation was used to determine the