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.
Nowadays nanoparticles are used in many fields of life all over the world, and there are numerous ways to obtain them: chemical, physical and biological processes. In recent times, the biological method for the synthesis of nanoparticles associated with using plant extract is widely spread. Optimal conditions for synthesis of silver nanoparticles using aqueous seeds extract of Myristica fragrance were highlighted in this research, such as type of plant extract, weight of extracted plant material, volume ratio of plant extract to AgNO3 and temperature of reaction. The study proved that the optimal status for AgNPs synthesis by using 10 g of M. fragrance seeds powder were added to 100 mL boiled distilled water, then homogenized and f
... Show MoreFrom the sustainability point of view a combination of using water absorption polymer balls in concrete mix produce from Portland limestone cement (IL) is worth to be perceived. Compressive strength and drying shrinkage behavior for the mixes of concrete prepared by Ordinary Portland Cement (O.P.C) and Portland limestone cement (IL) were investigated in this research. Water absorbent polymer balls (WAPB) are innovative module in producing building materials due to the internal curing which eliminates autogenous shrinkage, enhances the strength at early age, improve the durability, give higher compressive strength at early age, and reduce the effect of insufficient external curing. Polymer balls (WAPB) had been used in the mixes of thi
... Show MoreEnvironmental pollution is experiencing an alarming surge within the global ecosystem, warranting urgent attention. Among the significant challenges that demand immediate resolution, effective treatment of industrial pollutants stands out prominently, which for decades has been the focus of most researchers for sustainable industrial development aiming to remove those pollutants and recover some of them. The liquid membrane (LM) method, specifically electromembrane extraction (EME), offers promise. EME deploys an electric field, reducing extraction time and energy use while staying eco-friendly. However, there's a crucial knowledge gap. Despite strides in understanding and applying EME, optimizing it for diverse industrial pollutant
... Show MoreError control schemes became a necessity in network-on-chip (NoC) to improve reliability as the on-chip interconnect errors increase with the continuous shrinking of geometry. Accordingly, many researchers are trying to present multi-bit error correction coding schemes that perform a high error correction capability with the simplest design possible to minimize area and power consumption. A recent work, Multi-bit Error Correcting Coding with Reduced Link Bandwidth (MECCRLB), showed a huge reduction in area and power consumption compared to a well-known scheme, namely, Hamming product code (HPC) with Type-II HARQ. Moreover, the authors showed that the proposed scheme can correct 11 random errors which is considered a high
... Show MoreThe study is concern on determine the effect of different temperatures (25, 28, 30 and 370C), and different pH values (4.5, 5.5, 6 and 8) on the radial growth (mm) of 15 dermatophyte isolates (Microsporum canis 7, Trichophyton rubrum 5, Trichophyton mentagropyhtes 3). The specimens for the current study were collected from nail infections in patients with different type of leukemia whom admitted at Baghdad Educational Hospital, 7th floor. The result revels that the optimum temperature for radial growth was 300C then 280C for all isolates, while the optimum pH for all isolates was 6.
In this work magnetite/geopolymer composite (MGP) were synthesized using a chemical co-precipitation technique. The synthesized materials were characterized using several techniques such as: “X-ray diffraction (XRD), Fourier-transform infrared spectroscopy (FTIR), vibrating sample-magnetometer (VSM), field-emission scanning electron microscopy (FE-SEM), energy dispersive X-ray spectroscopy (EDS), Brunauer–Emmett–Teller (BET) and Barrentt-Joyner-Halenda (BJH)” to determine the structure and morphology of the obtained material. The analysis indicated that metal oxide predominantly appeared at the shape of the spinel structure of magnetite, and that the presence of nano-magnetite had a substantial impact on the surface area and pore st
... Show MoreThe present study was conducted in order to focus on the effect of the addition of Carnitine and Niacin on some blood serum parameters of Common Carp Cyprinus Carpio. 48 fish carp mean weight 44.13 gm were distributed randomly on four feeding treatments (12 fish each) with replicates (6 fish each) in 8 glass aquaria. Treatments were as follows: fish were fed on basic diet without any addition and conducted as control (T1); addition of 200 mg Carnitine/ Kg diet, (T2) addition of 28 mg Niacin/Kg diet (T3), addition of a mixture of 200 mg Carnitine and 28 mg Niacin/ Kg diet as (T4). The experiment was conducted for 70 days and the results showed an increase in the Cholesterol concentration of T1 (187.6 mg/ 100 ml) and differed s
... Show MoreObjectives To compare the clinical efficacy of microvascular decompression surgery (MVD) and gamma knife radiosurgery (GKR) as a treatment for patients with primary trigeminal neuralgia (TN) and evaluate the outcome regarding pain relief, recurrence, and complications with both modalities of treatment. Patients and Methods A randomized prospective study conducted in SaadAlwitry Neurosciences Hospital, Baghdad, Iraq. Eighty-four patients with TN from January 2016 to January 2018, 45 patients had GKR while 39 patients treated with MVD. The pain evaluated pre-and post-operatively using the Barrow Neurological Institute Pain Intensity scale (BNIPI), visual analog scale (VAS) and Brief Pain Inventory Facial (BPI-Facial) scoring systems. In GKR p
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