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 without any verification of the Reliability of the reserve estimation procedure. Originality/value: In addition to audit services, a scale has been developed to examine the auditors' non-audit actuarial services. The financial reporting rules for insurance contracts 17 and the examinations for acquiring an actuarial certificate in the United States of America are used to create this scale. Findings: The findings show that there is no substantial relationship between the two services supplied, and we recommend that the actuarial services be audited by specialist international companies that support the auditors' judgment on the computation of expected reserves in the financial accounts. Conducting specialist courses in the actuarial profession, and obtaining this credential is a requirement for auditing insurance companies.
The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top of the education`s pyramid which take part in developing the human resources and provide the human staff to raise the productive efficiency, and improve the social , economic level
In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expe
... Show MoreAutorías: Imad Kadhim Khlaif, Israa Gameel Hussein, Talib Faissal Shnawa. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.
This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its a
... Show MoreThis study attempts to address the importance of communicative digitization in the field of various arts for the sake of continuity of shopping and aesthetic, artistic and intellectual appreciation of artistic achievements by the recipient on various places of their residence in light of the COVID 19 crisis, and to highlight the importance of the plastic arts of the Iraqi painter exclusively and how it expresses in a contemporary way the environment or life reality in Iraq in light of this crisis. With all its implications affecting the life reality from various aspects and methods of its negative and positive employment. As for the research procedures, the researcher reviewed the research methodology represented by the descriptive ana
... Show MoreThe aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.
Warm dark matter (WDM) models offer an attractive alternative to the current cold dark matter (CDM) cosmological model. We present a novel method to differentiate between WDM and CDM cosmologies, namely, using weak lensing; this provides a unique probe as it is sensitive to all of the “matter in the beam,” not just dark matter haloes and the galaxies that reside in them, but also the diffuse material between haloes. We compare the weak lensing maps of CDM clusters to those in a WDM model corresponding to a thermally produced 0.5 keV dark matter particle. Our analysis clearly shows that the weak lensing magnification, convergence, and shear distributions can be used to distinguish
Allah Almighty has aggrandized the position of orphans and elevated their status in the society and has given the graces for those who sponsor the orphan and care for and protecting them, even those who rub their heads. The divine care is manifested in the verses of the Holy Bible and the Holy Quran. Therefore, the whole world cared for the orphan, and called for the rights of the orphans in the conferences and the channels. But all that was little effort that does not meet what the orphan need and some were only ink on paper that were not applied. All that mentioned above is necessary in dealing with the study (the rights of orphans in the Old Testament and Islam, a Comparative Study). The study was divided into a Preface and four inquirie
... Show MorePraise be to God, who created people from one soul, and made her husband, and prayers and peace be upon His Messenger, Mercy given and the grace given, and on a machine and companions pure. Divorce cases have increased in recent years in a worrying manner, especially since divorce has unforeseen consequences at the individual and social levels. The source of concern stems from the fact that the cohesion and integrity of society starts from a family as it is the cornerstone of the social structure, which is the foundation upon which the large society is based. Marital life may suffer from problems and obstacles that are difficult to solve, so the man presents the divorce of his wife and that the phenomenon of divorce is not a result of it, b
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All of us are indispensable for this rule (the most important and important) individuals, whether we were groups of leaders or followers of peoples or countries because the rule provides adequate guarantees for the correct positions and drawing the plan for successful decision-makers matching with the balances of Sharia without incompatibility between religious or worldly interests or legal positions and therefore in the framework of the most important appointment And distinguish it from the important from the interests or the appointment of the most important and distinguish from the important from the evils and through this rule we learn about the scientific and practical solutions t
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