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

This research delves into the realm of asphalt technology, exploring the potential of nano-additives to enhance traditional asphalt binder properties. Focusing on Nano-Titanium Dioxide (NT), Nano-Aluminum Oxide (NA), and Nano-Silica Oxide (NS), this study investigates the effects of incorporating these nanomaterials at varying dosages, ranging from 0% to 8%, on the asphalt binder’s performance. This study employs a series of experimental tests, including consistency, storage stability, rotational viscosity, mass loss due to aging, and rheological properties, to assess the impact of nano-additives on asphalt binder characteristics. The findings indicate a substantial improvement in the consistency of the asphalt binder with the add

The objective of this research was to estimate the dose distribution delivered by radioactive gold nanoparticles (198 AuNPs or 199 AuNPs) to the tumor inside the human prostate as well as to normal tissues surrounding the tumor using the Monte-Carlo N-Particle code (MCNP-6.1. 1 code). Background Radioactive gold nanoparticles are emerging as promising agents for cancer therapy and are being investigated to treat prostate cancer in animals. In order to use them as a new therapeutic modality to treat human prostate cancer, accurate radiation dosimetry simulations are required to estimate the energy deposition in the tumor and surrounding tissue and to establish the course of therapy for the patient. Materials and methods A simple geometrical

Objective To detect the changes in serum Lipids among Iraqi patients with active Rheumatoid Arthritis (RA) and the effects of drug therapy.
Patients and methods Fifty Iraqi patients with untreated active Rheumatoid Arthritis and 50 matched healthy control were studied with concentration on estimation of fasting serum Lipid profile which is repeated after 3month treatment with different disease modifying anti Rheumatic drugs (DMARDs) regimens.
Results Fifty Iraqi patients were included in this prospective study 47 females (94%) and 3 males (6%). The mean age of patients was (45±3.20).
fifty healthy individuals were included in this study as a control group 45 females (90%) and 5 males (10%) the mean age of the control group was

Chlopheniramine maleate ( CPM ) , is  one  of   the  H- receptor antagonist  ,  widely used  in allergic  diseases ,like skin rash  and  pruritis .CPM 3%w/w was successfully  loaded in  2%w/w  sodium alginate (SA)    as a gel    base ,  and  to be considered   as  a  selected  formula .It was found  that  the diffusion   of  CPM    through   the  skin  of  albino  rat   was     increased   as  the concentration  of  CPM  increased from 2 %w/w sodium alginate  ,  More

The study aims at knowing the relationship between retirement problems and psychological flexibility, besides identifying the difference of retirement problems and psychological flexibility due to the wok place variable and sex variable.

The study sample consists of 250 registered retirees in both associations of the government and the UNRWA. The researcher had prepared and used a retirement problems scale and  a psychological flexibility scale. The study findings show the following:

1. The economic problems were greatly common by a relative weight of 76.3 %.
2. The psychological compatibility was the most widespread domain in the psychological fl

The evacuated tube solar collector ETC is studied intensively and extensively by experimental and
theoretical works, in order to investigate its performance and enhancement of heat transfer, for Baghdad climate
from April 2011 till the end of March 2012. Experimental work is carried out on a well instrumented collector
consists of 16 evacuated tubes of aspect ratio 38.6 and thermally insulated tank of volume 112L. The relation
between convective heat transfer and natural circulation inside the tube is estimated, collector efficiency, effect of
tube tilt angles, incidence angle modifier, The solar heating system is investigated under different loads pattern (i.e
closed and open flow) to evaluate the heat loss coefficient

Background: Orexin-A is an orexigenic hormone that plays an important role in the metabolism of blood glucose, insulin, and insulin resistance (IR). The pathogenesis of type 2 diabetes mellitus (T2DM) is related to the abnormality in insulin and IR. However, no sufficient studies to date have clearly shown the association of orexin-A with biochemical parameters related to T2DM.

Objectives: The aim of this study was to determine the relation of orexin-A with IR and how they associate with physiological changes in T2DM patients. Understanding this relation will offer some pharmacological tools to reduce some complications in diabetes.

Materials and Methods: A total of 41 T2