Preferred Language
Articles
/
RxePTo4BVTCNdQwCgkHy
The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Mon Jan 01 2024
Journal Name
Polski Merkuriusz Lekarski
Design, synthesis, insilco study and biological evaluation of new isatin-sulfonamide derivatives by using mono amide linker as possible as histone deacetylase inhibitors
...Show More Authors

Aim: To evaluate the cytotoxic activity of newly synthesized a series of novel HDAC inhibitors comprising sulfonamide as zinc binding group and Isatin derivatives as cap group joined by mono amide linker as required to act as HDAC inhibitors. Materials and Methods: The utilization of sulfonamide as zinc binding group joined by N-alkylation reaction with ethyl-bromo hexanoate as linker group that joined by amide reaction with Isatin derivatives as cap groups which known to possess antitumor activity in the designed of new histone deacetylase inhibitors and using the docking and MTT assay to evaluate the compounds. Results: Four compounds have been synthesized and characterized successfully by ART-FTIR, NMR and ESI-Ms. the compounds w

... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Detection of Anti-Helicopacter pylori IgG Antibody, Anti-GAD antibody, Anti-Beta islets cell in a sample of serum with type-2 Diabetes mellitus patients
...Show More Authors

We have investigated twenty five patients with type-2 diabetes mellitus aged (35-60) years and fifteen healthy persons as control group to detect Anti-Helicobacter pylori IgG antibody. All studied groups were carried out to measure fasting blood sugar, anti- Glutamic acid decarboxylase (GAD), anti-? islets cells antibody by IFAT, Anti-H. pylori IgG antibody by ELISA technique. There was significant elevation in the concentration of fasting blood sugar than in control group (P < 0.05), the patients had negative results for anti-GAD antibody and anti- ? islets cells antibody, there were significant differences (P < 0.05) of anti-H. pylori IgG antibody in 28 % of patients had type-2 diabetes than control group. This lead to suggestion that typ

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional Program on Patientsꞌ Knowledge about Home Safety While Receiving Anti -Cancer Medications at Al- Karama Teaching Hospital in Al-Kut City
...Show More Authors

Objectives: To determine the effectiveness of the instructional program on patients’ knowledge about home safety while receiving anti-cancer treatment at  Al- Karama Teaching Hospital in Al-Kut City.

Methodology:   A quasi-experimental design is conducted through the application of a pre-test and post-test approach for the study and control groups from February 5th, 2020 to April 25th, 2020. A non–probability (purposive) sample of (50) patients treated at the Blood Disease and Oncology Center is selected and divided into two groups. Each group contains (25) patients as control and study groups. An instrument is constructed that is comprised of two parts; t

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 16 2022
Journal Name
Res Militaris
Public Relations Employment of Foreign Oil Corporate Social Responsibility Programs Operating in Iraq Analytical Study of Programs from 1/1/2013 to 31/12/2021
...Show More Authors

This research addresses the employment of public relations for foreign oil corporate social responsibility programs operating in Iraq. It is a study of the programmes of six petroleum companies operating in Basra Governorate, which were selected for research as the highest production of Iraqi oil, as well as its enjoyment of strategic oil stores in Iraq.It contains the largest oil fields operatedby major international companies. This study aims at a number of objectives, notably the following:1)Recognize the most prominent corporate social responsibility projects and initiatives the companies have introduced to the local public.2)Investigate the extent to which the Iraqi publ

... Show More
View Publication
Scopus
Publication Date
Wed Jun 21 2006
Journal Name
College Of Languages
A Semantico-Syntactic Study of Verbs of Eating in English with Reference to Arabic دراسة دلالية نحوية لأفعال الاكل باللغة الانكليزية مع الاشارة الى العربية
...Show More Authors

This study is an attempt to investigate the semantic and syntactic features of English and Arabic verbs of eating. After surveying the literature on the meaning of verbs in both languages, three chapters address the major issues in this subject. The problem to be investigated in this study can be summarized in the following points: 1. The overlapping of semantic and syntactic features within the category of verbs of eating in English and Arabic. 2. Which semantic classification is more accurate and through which method? 3. Which classification, the semantic or the syntactic, is more important? This study hypothesized the following: 1. The semantic features are more influential in analyzing the category of verbs of eating than the syntactic

... Show More
Publication Date
Fri May 03 2019
Journal Name
Journal Of Physical Education
Effect Special Exercises &amp; Electrical Muscle Stimulation In Maximum Strength Balance by indication Electrical Activity for Muscles on Both Sides of Body For Disabled Weightlifters
...Show More Authors

MJ Abbas, AK Hussein, Journal of Physical Education, 2019

View Publication
Publication Date
Tue Jan 01 2019
Journal Name
Biochem. Cell. Arch.
External morphology study of female genus Hauptidia Dworaowska, 1970 of sub-family typhlocybinae Kirschbaum, 1868, order hemiptera collected from Al-Kafal area in Babylon, Iraq
...Show More Authors

Scopus (1)
Scopus
Publication Date
Tue Jul 01 2008
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW RECORD OF GOSH HAWK (BAZ) ACCIPITER GENTILIS (AVES-FALCONIFORMES) WITH SHORT NOTES ON DISTRIBUTION OF LAUGHING DOVE SLREPTOPELIA SENEGALENSIS (AVES. COLUMBIFORMES) IN IRAQ
...Show More Authors

The present paper is very important for study of biodiversity of Iraq , to know how the
changes going and how the laughing dove S. senegalensis was a rare species in Iraq and now
is common and also the (baz) gosh hawk A. gentilis is common and the most famous 6rd of
pray in Iraq, till now missing from ornithologist and bird watcher to record it

View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Metaphor in Political Discourse Press Articles By Louis Bassets As A Model: La metáfora en el discurso político. Los artículos de Lluís Bassets como ejemplo
...Show More Authors

       The present paper focuses on studying a rhetorical form often used in Spanish linguistic discourse .It also examines the study two sides (theoretical and practical), the concept of metaphor, the most important modern school that deals with this issue, the development of this technique and its relationship with other intellectual ideologies, and the role metaphor plays in interpreting the meaning of the linguistic discourse especially in conveying political message. The study allows the formulation and the creation of a conceptual picture for the purposes of metaphor in the linguistic discourse used in Spanish press. It investigates discursive models from the Spanish press,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Localization of Maxillary Impacted Canine Using Cone Beam Computed Tomography for Assessmentof Angulation, Distance From Occlusal Plane, Alveolar Width and Proximity to Adjacent Teeth
...Show More Authors

ABSTRACT Backgrounds: Maxillary canine impaction is complicated and time consuming to treat, for being highly diverse in inclination and location; it may be a companied by root resorption of the neighboring teeth. CBCT has been used for its' diagnostic reliability in localization of impacted canine and revealing its' serious local complications. Objectives: Localization of maxillary impacted canine using cone beam computed tomography for assessment of angulation, distance from occlusal plane, alveolar width and proximity to adjacent teeth. Subjects and Methods: The study sample was 33 subjects 16 females and 17 males attended to Al-Wasitti general hospital in Baghdad city-Oral and maxillofacial radiology department for CBCT scan investigati

... Show More
View Publication Preview PDF
Crossref (2)
Crossref