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.
Chemical bath deposition was used to synthesize ZnO nanorods (NRs) on glass and fluorine_doped tin oxide (FTO) substrates. X-ray diffraction was performed to examine the crystallinity of ZnO nanorod. Results showed that ZnO NRs had a wurtzite crystal structure. Field emission scanning electron microscopy images showed that glass sample had rod-like structure distribution with (50 nm) diameter and average length of approximately (700 nm), whereas the FTO-coated glass sample had 25 nm diameter and average length of approximately 950 nm. The direct optical transition band gaps of the glass and FTO_coated glass samples were( 4 and 4.43 eV), respectively. The structural and optical properties of the synthesized ZnO p
... Show MoreObjectives: The study objectives were to evaluate customer satisfaction with community pharmacy services and measure the relationships between customer satisfaction and pharmacy/pharmacist characteristics and customer quality of life. Methods: This was a cross-sectional survey of a convenience sample of customers at 20 community pharmacies in 10 different geographical areas in Baghdad city between May and September 2018. We used the satisfaction items which were developed by Paterson and colleagues in 2013. The survey also assessed customer quality of life (QoL) with 12 QoL items. Results: The study recruited 400 pharmacy customers. Overall, customers reported good satisfaction with community pharmacy services. The most
... Show MoreABSTRACT Objective: Cardiovascular diseases are the first ranked cause of death worldwide. Adhering to health promoting lifestyle behaviors will maintain an individual’s cardiovascular health and decrease the risk of cardiovascular diseases. Methods: In this descriptive study, 150 nursing faculty were surveyed via a non-probability (purposive) sampling method to assess their adherence to health promoting lifestyle in order to know the risk of cardiovascular diseases. The Arabic version of Health-Promoting Lifestyle Profile II (HPLP-II) was used to achieve this goal. Results: Seventy-two nursing faculty completed the survey. The results indicated that the study sample had moderate level of health promotion based on Health-Promot
... Show MoreThe purpose of this research is to investigate the impact of corrosive environment (corrosive ferric chloride of 1, 2, 5, 6% wt. at room temperature), immersion period of (48, 72, 96, 120, 144 hours), and surface roughness on pitting corrosion characteristics and use the data to build an artificial neural network and test its ability to predict the depth and intensity of pitting corrosion in a variety of conditions. Pit density and depth were calculated using a pitting corrosion test on carbon steel (C-4130). Pitting corrosion experimental tests were used to develop artificial neural network (ANN) models for predicting pitting corrosion characteristics. It was found that artificial neural network models were shown to be
... Show MoreForty five wound specimens were collected from patients suffering from wound infections and taken from various hospitals in Ibb city, Yemen. The study was to determine synergic antibacterial activity of between mountain honey and Argemone mexicana plant. Isolation, identification of bacterial isolates and antibiotic sensitivity test were done. Agar-disc and agar-well diffusion method were carried to determine antibacterial activity of honey, Argemone mexicana plant and a mixture of them against bacterial isolates. Out of 45 specimens, 29 (64.4%) gave positive cultures. Staphylococcus aureus was the predominant bacterial pathogens with percentage (72.4%) followed by Pseudomonas aeruginosa (17.2%) and Staphylococcus epidermidis (10.4%).
... Show MorePurpose This study investigated periodontal ligament (PDL) restoration in osseointegrated implants using stem cells. Methods Commercial pure titanium and zirconium oxide (zirconia) were coated with beta-tricalcium phosphate (β-TCP) using a long-pulse Nd:YAG laser (1,064 nm). Isolated bone marrow mesenchymal cells (BMMSCs) from rabbit tibia and femur, isolated PDL stem cells (PDLSCs) from the lower right incisor, and co-cultured BMMSCs and PDLSCs were tested for periostin markers using an immunofluorescent assay. Implants with 3D-engineered tissue were implanted into the lower right central incisors after extraction from rabbits. Forty implants (Ti or zirconia) were subdivided according to the duration of implantation (healing period: 45 o
... Show MoreErbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na+ Carbonate, Mg++ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg2+> Ca2+ > Na+ > K+. While the proportion of main
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