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

The prophet said that it anybody burdened any of the people or the book more than they could endure he would ben his opponent until the day of judgment.

-under the rightly guided caliphs the Christians had much freedom .this is shown by a letter attributed to ishu-yab III. The Nestorian catholics.

-The third caliph,Uthman favoured the Christians either because of the spcial skills or abilities which they possessed or through the imfluence of his Christian wife Na'ila.

-Under the early Umayyade,the christiansins the Isalamic umma had as much freedom as they had previously enjoyed under the best of their Christians governments because they restorted their churches and appointed many Christians to the

Public relations have become vital functions in modern institutions in the complex business world. They play an important role in facilitating the process of communication between the institution and its audiences and achieve mutual understanding between the parties as public relations play this important role based on research and analysis, policy formulation and programming programs and communication with the public.

The significance of this research comes from the challenges faced by public relations in state institutions. Misunderstandings and ambiguities still plague most workers in this field, especially in defining the concept, objectives and basic functions of public rela

The study of images in the cognitive field receives considerable attention by researchers, whether in the field of media and public relations or in other humanities. Due to the great importance in shaping trends of public opinion, especially trends that individuals and the behaviors of people, institutions or ideas are determined by forming images that they hold in their minds towards these persons or institutions. Modern enterprises have realized, whether they are governmental ministries and official departments or non-governmental organizations as civil society organizations, the importance of studying the dominant image in the minds of the masses and make decisions and draw plans to configure this image as these institutions wishes.&n

The earthly music has a clear influence on the religious music in the musical culture to read and recite the Holy Quran in the city of Baghdad.   This research deals with this subject in an attempt to reveal the influence of the Iraqi maqam in the recitation of Hafiz Khalil Ismail. The methodological framework of the research included the problem of research and its importance as it is useful to the Iraqi schools concerned with the recitation of the Holy Quran in Iraq. The theoretical framework included three sections that serve the literature of its subject: the first is (Iraqi maqam), the second is (the recitation of the Holy Quran) and the third is (the biography of Hafez Khalil Ismail).

The most important procedures

Varied uses of international rivers in the past few decades dramatically, resulting in this multiplicity of uses and all associated with it for the occurrence of freshwater scarcity activities, and thus an increase in conflicts and disputes around on the rights of each of the riparian countries to benefit from the waters of the river at various purposes, particularly the establishment of dams on some of them as is the case (Renaissance Ethiopian) big impact on downstream countries Dam (Egypt and Sudan), due to the Oukuahma at the end of the Nile Valley made them vulnerable to environmental fluctuations, political crises facing the Nile basin countries, and any reduction in the proportion of water is not only the Nile River, but for all r

The present study is an attempt to throw light on the nature of the US policy regarding the Middle East region as portrayed by AI-Sabah, Al-Mashriq and Tariq Al-Shaab papers over a period of three months from 1st of July to 30th of September 2013.

In writing this study, a number of goals have been set by the researcher. These goals may include but in no way limited to the nature of the US image as carried by the above three papers, the nature of the topics tackled by them and the nature of the Arab countries which received more and extensive coverage than others.

A qualitative research approach is proposed for the study. This approach has allowed the researcher to arrive at definite answers for the possible questions rais

Public relations are amongst the social sciences that rely on scientific methods in achieving new knowledge or resolving existing problems by means of its scientific researches that are often applied and require a classification in terms of their results’ analysis. It also requires subtle statistical processes whether in constructing their material or in analyzing and interpreting their results.

This research seeks to identify the relation between public relations and statistics, and the significance a researcher or practitioner in the domain of public relations should assign to statistics being one of the important criteria in identifying the accuracy and object