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 effect of the aqueous extract of fig (Ficus carica) fruit was studied by using different concentrations of this fruit (15, 20 and 25 mg/kg of body weight) on some hematological parameters (hemoglobin concentration, packed cell volume, white blood cell count and platelets count) in female rabbits. Twenty female rabbits were randomly divided into four groups (five animals in each group). Three groups were dosed with the concentrations mentioned above, while the last was administered with distilled water and considered as control group. These animals were orally dosed by aqueous extract using a micropipette. The results showed that there was a significant (P<0.05) increase in hemoglobin concentration and packed cell volume means for all
... Show MoreIn the modern world, wind turbine (WT) has become the largest source of renewable energy. The horizontal-axis wind turbine (HAWT) has higher efficiency than the vertical-axis wind turbine (VAWT). The blade pitch angle (BPA) of WT is controlled to increase output power generation over the rated wind speed. This paper proposes an accurate controller for BPA in a 500-kw HAWT. Three types of controllers have been applied and compared to find the best controller: PID controller (PIDC), fuzzy logic type-2 controller (T2FLC), and hybrid type-2 fuzzy-PID controller (T2FPIDC). This paper has been used Mamdani and Sugeno fuzzy inference systems (FIS) to find the best inference system for WT controllers. Furthermore, genetic algorithm (GA) and particl
... Show MoreSurface Plasmon Resonance (SPR)-based plastic optical fiber sensor for estimating the concentration and refractive index of sugar in human blood serum. The sensor is fabricated by a small part (10mm) of optical fiber in the middle is embedded in a resin block and then the polishing process is done, after that it is deposited with about (40nm) thickness of gold metal. The blood serum is placed on gold coated core of an Optical grade plastic optical fiber of 980 µm core diameter.
In this work, an experimental research on a low voltage DC magnetron plasma sputtering (0-650) volt is used for coating gold on a glass substrate at a constant pressure of argon gas 0.2 mbar and deposition time of 30 seconds. We focused on the effects of operating conditions for the system such as, electrode separation and sputtering current on coated samples under the influence of magnetic flux. Electron temperature and electrons and ions densities are determined by a cylindrical single Langmuir probe. The results show the sensitivity of electrode separation lead to change the plasma parameters. Furthermore, the surface morphology of gold coated samples at different electrode separation and sputtering current were studied by atomic forc
... Show MoreStimulative effect of 10 mW He-Ne laser on the phagocytic activity of human polymorphonuclear leukocytes( PMNs) has been studied in vitro. Normal polymorphonuclear leucocytes were isolated from the human peripheral blood. A mixture of 0.25 ml of Hanks solution, 0.25 ml of serum, 0.25 ml of Candida albicans suspension and 0.25 ml of PMNs suspension was prepared. The samples of mixture of PMNs and Candida were subdivided in 1 ml ependrof tubes and irradiated to He-Ne laser for 1, 3, 5, 10 and 20 min. The diameter of the irradiated area was 0.8 cm. For calculation of Phagocytic index before and after irradiation, the samples were incubated (37°C) at 5, 15, 30, 60 min. The slides of samples were prepared and stained using Giemsa stain. The
... Show MoreObjective(s): The main aim of the study is to determine the level of burden on mothers toward children with anorectal malformation.
Methodology: A descriptive study was carried out at Welfare Pediatric Teaching Hospital and Central Pediatric Teaching Hospital in Baghdad City. From November 15th, 2017 to April 29th, 2018. Convenient sample comprised of (140) children mothers with anorectal malformation were interviewed for the study. The instrument of study is composed of six domains related mothers' burden toward psychosocial burden as a result of child with anorectal malformation. Validity of the study instrument was determined through a panel of experts and the reliability of the questionnaire is determined in a pilot study among (1
The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq
... Show MoreObjective: This study aims to determine the effectiveness of health education oriented program on parents' awareness
towards adolescents' violence control.
Methodology: A quasi-experimental study was carried out in Baghdad city form 1st of April, 2008 to 1st of September,
2009. A purposive "non-probability" sample of 60 parents who have adolescents' violence in their families who were
selected according to specific criteria. The researcher divided the samples into two equal groups; the study and control
groups. The health education program, as well as a questionnaire was constructed as tools for data collection by the
researcher for the purpose of the study. Content validity was determined by a panel of experts in diffe