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

Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

Abstract:

    The achievement of agricultural development provide food security and to form a basis for economic growth and comprehensive social, requires a number of actions to overcome the obstacles and problems facing the development of this economic sector, to make it able to achieve food security and operation of the workforce, and reduce dependence on the outside in the provision of food peripherals, and so it is only available through the highest degree of efficiency and economic mobilization of resources, so most of the developed and developing countries alike seek to achieve sustainable agricultural development tobacco meet the food requirements and good jobs for c

Singapore has invested its human resources for the development of the country since earlier times, so it has directed attention to the education sector. Education and development complement each other, as investment in education has contributed over several years to the development of Singapore economy and has made it one of the strongest economies in Asia and the world. Despite the obstacles that faced educational policies in Singapore, the presence of a wise leadership capable of overcoming difficulties and solving them, and providing the appropriate atmosphere for the development of education has contributed significantly to making it one of the most advanced educational systems in the world, and making this system the main pillar for

The problem of poverty and deprivation constitute a humanitarian tragedy and its continuation may threaten the political achievements reached by the State. Iraq, in particular, and although he is one of the very rich countries due to availability of huge economic wealth, poverty indicators are still high. In addition, the main factor in the decline in the standard of living due to the weakness of the government's performance in the delivery of public services of water, electricity and sanitation. Thus, the guide for human development has been addressed which express the achievements that the state can be achieved both on a physical level or on the human level, so in order to put appropriate strategies and policies aimed at elimin

Background: Neonatal Septicemia (NNS) is generalized microbial symptomatic infection during the first 28 days of life.It>s the most serious complication in Neonatal Intensive Care Units (NICU) that demand urgent diagnosis and accurate treatment.Objective: To reveal the relationship of neonatal septicemia with birth weight (one of the neonatal risk factors).Patients and Methods: Blood sample was obtained from 76 neonates aged 1 hour-28 days who were diagnosed clinically (poor feeding, respiratory distress, fever, hypothermia, gastrointestinal and/or central nervous system symptoms)and bacteriologically to have neonatal septicemia.Results:One of the most important neonatal factor predisposing to infection is low birth weight, signi

The research aims to explain the stage of recording Qur’anic readings in the blogs and writings of other sciences until it reached an independent, integrated science based on its principles, for which separate books were devoted to it, because of the necessity of highlighting that stage in which the science of Qur’anic readings overlapped with the blogs of other sciences. Because it relates to the gradual maturity of this science and its historical paths, the goal of the research is achieved by answering questions, the most important of which are: What are the science records in which Quranic readings were found, and what are the books that were unique to writing about this science. The researcher followed the inductive and desc

Background: Obesity and diabetes mellitus are the common health problems,and obesity is common cause of the insulin resistance. Aim of studv: Aim of the study is to find any correlation between obesity (insulin resistance) and type I diabetes in children. Patients and methods: This study included (40) children with type I diabetes, in addition to (40) children as control.The age of all studied groups ranged from (8-18) years.This study was attemted from Ibn AlBalady Hospital during from 20 August to 9 Novembar,2008. The subjects wrer divided into (4) groups according to their BMI:- * Obese children,diabetes,n=2O,BMI>30. * Non obese children, diabetes, n=20,BMI<25. Obese children, non diabetes, n=20,BMI>30. * Non obese children,non diabetes

Objectives: In order to highlight the TSH and thyroid hormones levels in preeclamptic and healthy pregnant
women.
Methodology: Ninety patients with preeclampsia were divided into two groups according to the severity of
disease; those with mild disease (37 patients) and those with a severe form (53 patients). A separate group of 30
normal women were included as a normal control group. Venus blood samples were collected from all groups
and the serum was obtained for hormone analysis by ELISA test. Results are expressed using SPSS for window
version 11.0.
Results: Mean serum TSH levels were significantly increased in both of mild and severe preeclampsia compared
with normal pregnancy, and T3 serum level showed a sign

This study sheds light on the syndromes (grammatical pairs) in the section of sympathy, especially the affection and sympathy according to the normative rule governed by the synthetic correlation of the elements of the Arabic sentence and their structural composition, which leads to a verbal presumption governing their association with each other (called).
One of the syndromes of the grammarians is that which is between the emotion and his income, so they follow their functional and structural conditions, and they have also noticed a phenomenon that leads to their incompatibility and prevents their direct contact through the occurrence of a separation between them resulting in their separation, which is called separation. Grammar).