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

Plasma electrolytic oxidation and dip chemical coating as fabrication techniques are performed in ambient temperature and pressure, giving a competitive-edge in the commercial applicability. Thus, we proposed new compositions of flower-like hybrid materials, MgO-TiO2-HQ(8-hydroxyquinoline), MgOTiO2-HQ-APY(2-aminopyridine) and MgO-TiO2-HQ-APH(2-aminophenol), as photocatalysis with high corrosion resistance via a combination of plasma electrolytic oxidation and dip chemical coating in which 8-HQ, 2-APY, and 2-APH were used as the organic components. TiO2-HQ-APY and MgO-TiO2-HQ-APH exhibited improved simultaneous electrochemical and photocatalytic performance on photodecomposition of methylene blue (MB) in an aqueous solution in the presence o

Artificial intelligence has quickly invaded the realms of both creative and information-based writing, raising new questions about human originality, authorship and style. Despite its ability to produce writings that are coherent and stylistically varied, there are still concerns over the uniqueness and cultural neutrality of AI programs such as ChatGPT. This review covers significant recent advancements with artificial intelligence applications in both the literary and non-literary fields. It analyzes 35 recent studies contrasting authorship and creativity, or stylistic considerations and impressions, between human and AI texts. These studies range from poetic and fictional writing through essay, news article and academic publicati

This study included an analysis of three stations (Al Dora, Al Za'franiya, and Arab Ejbur) chosen to study the Physiochemical and microorganism (Fungi and Bacteria) loud of the Tigris River in the southern section of Baghdad city. The result of this research shows that the highest temperature recorded in summer in Al Za'franiya was 37Co, while the lowest temperature recorded in winter in Al Dora was 9Co. and the value of pH recorded the highest in summer it was 7.9 in Arab Ejbur, and the lowest value was in winter 7.1 in Al Dora regions, While Total Organic Carbon (TOC) shows the highest values found in the summer was 6.7 Mg L-1in Al Za'franiya Samples, and the lowest values were 2.0 Mg L-1in Arab Ejbur during the winter. The more f

Abstract

This study cares for the economic living conditions in Mosul City. Its importance lies in the critical period that has been covered
(2002-2007), which was dominated by far–reaching events at political economic and social levels. Among the main results that have been revealed are the following: the rate of economic growth in the City has been the lowest among major urban centers in Iraq. Besides, real income per capita in the City has stayed stagnant during the period of the study. However, the inequality in distribution of income has decreased. The main bulk of the city's population rely on their income from wages and salari

    As Albizia lebbeck is one of the important species in Iraq and the region, its wood has subjected to investigation through the assessment of differences in its element dimensions and specific gravity under Baghdad conditions. Variations of fiber length, fiber width, cell wall thickness, vessel diameter, and density of wood were examined along the stem and horizontally.  Results showed that fiber lengths were within the normal range, but their widths were narrower than common range of hardwoods. There were little increase in fiber length, width, wall thickness as the height position increased. Vessel diameter has been affected contrarily. No significant effects of  height on specific gravity could be