The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .
The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .
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... Show MoreMalaysia will be an ageing population by 2030 as the number of those aged 60 years and above has increased drastically from 6.2 percent in 2000 and is expected to reach 13.6 percent by 2030. There are many challenges that will be faced due to the ageing population, one of which is the increasing cost of pensions in the future. In view of that, it is necessary to investigate the effect of actuarial assumptions on pension liabilities under the perspective of ageing. To estimate the pension liabilities, the Projected Unit Credit method is used in the study and commutation functions are employed in the process. Demographic risk and salary risk have been identified as major risks in analyzing pension liabilities in this study. The sensitivity
... Show MoreLanguage is an important means through which one can construct one's social world. Accordingly, the way we view ourselves and the world is basically formed by language use whereby identities, relations, and values are constructed and maintained. Most discourse analysts consider narrative not only the locus of construction and enactment of identity, but also a distinguished genre for its analysis.The present study is concerned with how identity can poetically be informed, hence exploring the way black poets use language when reflecting their identity and culture. The poem, right on: white america by the black American poetess Sonia Sanchez, is chosen to be analyzed based on Simpson's stylistic model (2004). In this model, the ana
... Show MoreThe purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).
The monogenean Gyrodactylus taimeni Ergens, 1971 was recorded in this study for the first time in Iraq from gills of the common carp Cyprinus carpio Linnaeus, 1758. The description and measurements of this parasite as well as illustration were given. In addition, a list of species of Gyrodactylus so far recorded from C. carpio in Iraq is also included together with a list of all other hosts recorded for each gyrodactylid species.
ABSTRACT Background: Color changes that are detectable to human eye can affect the esthetic appearance of ceramic veneers. The purpose of this study was to evaluate and compare the effect of artificial accelerated aging on the color of ceramic veneers cemented with different resin cements. Materials and Methods: Sixty discs were prepared with 0.5 mm thickness, 30 discs made from IPS e.max press (Ivoclar Vivadent) and 30 discs were made from VITA Enamic (VITA Zahnfabrik). The discs were cemented with three resin cements: Variolink Veneer MV 0 shade (Ivoclar Vivadent), Rely X veneer Translucent shade (3M ESPE) and NX3 Nexus Clear shade (Kerr Corporation) with 0.1 mm thickness. The spectrophotometer Easyshade Advance was used to measure the co
... Show MoreIn a world of limited space, the owners are always surrounded by others next to them, and, consequently, there is hardly any activity which the owner may exercise on his land which would not affect the other owners. If he builds a building, that building may block the sun's rays or the air from the buildings next to it and owned by other people. And if he runs a business, the lands adjacent to that business may be overburdened with the accompanying noise or traffic. If oil is prospected in a land, the neighboring lands may be deprived of oil or their owners may be exposed to toxic fumes. Hence the importance of researching the intention of harming others, as it is one of the most important forms of abuse in the use of the right (especially
... Show MoreThis dissertation studies the application of equivalence theory developed by Mona Baker in translating Persian to Arabic. Among various translation methodologies, Mona Baker’s bottom-up equivalency approach is unique in several ways. Baker’s translation approach is a multistep process. It starts with studying the smallest linguistic unit, “the word”, and then evolves above the level of words leading to the translation of the entire text. Equivalence at the word level, i.e., word for word method, is the core point of Baker’s approach.
This study evaluates the use of Baker’s approach in translation from Persian to Arabic, mainly because finding the correct equivalence is a major challenge in this translation. Additionall
... Show Moreيتعلق موضوع بحثنا في الصلة بين القانون والاخلاق، إذ تكمن جوهر فكرة القانون عموما والجنائي بشكل أخص فهذا الاخير انما يتعامل اساسا مع صور المساس الاكثر خطورة بالمعايير الاخلاقية والقيم التي تستند اليها. ويتعلق الامر بعد ذلك بالحقائق الاجتماعية التي تؤكد وجود تباين ملحوظ في مستويات الالتزام الفردي والجمعي بتلك المعايير نتيجة للتغير والتغيير الاجتماعي السلبي او الايجابي فإذا جمعنا ذلك مع ثبات القانون النسبي ك
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