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.
Abstract:
The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year . The research examines the use of
... Show MoreThis paper aims at investigating the effect of postmodernism and technology on the social life in Don Delillo's novel The White Noise. In this novel, Don Delillo portrays the chaotic life by using modern technology which has been presented by three ways. The first way is by television as being a source of information and entertainment. The second way is by the toxic event whereas the third is by Dylar's episode and its destructive consequences. He depicts that through the atmosphere of Jack's family plus its effects on the life and thoughts of the elders and society. He proves that technology is leading humanity not to safety, but to death. He further highlights that by showing the impact of technology on the life of the main charac
... Show MoreThe study tries to answer several questions posed by the subject, one of the important: How the Internet promotes rumor? And what are the most Internet applications that promote rumor? And the practical ways to reduce these negative? Using the process of in vestige and reading theoretical heritage available in this field, and inferred the numbers and statistics marked the uses of the Internet and its applications over recent years, and the characteristics of each these tools in the field of collection, processing, and dissemination of information
The Lamiaceae L. family grows and widely distributed in Iraq. The study aimed to enumerate the species that has been preserved in several botanical herbariums: National Herbarium of Iraq- Ministry of Agriculture (BAG), University of Baghdad Herbarium (BUH), Iraq Natural History Research Center& Museum- University of Baghdad Herbarium (BUNH), College of Agricultural Engineering- University of Baghdad Herbarium (BUG), College of Agricultural Engineering Sciences- Duhok Province University Herbarium (DPUH) and College of Science - Salahddin University Herbarium (SUH). This family has not yet been registered in the Flora of Iraq. After examining more than 1000 herbarium specimens, the study found 139 species belonging to 33 genera h
... Show Moreشهد العالم مع بداية القرن الحادي والعشرين تدشين مرحلة جديدة من التطور شملت مختلف الميادين لاسيما في مجال التطورات العلمية والثورة المعلوماتية.. كما إن مسار الديمقراطية في بعض دول العالم يصبح سالكا خاصة في تركيا, فمنذ اواسط الثمانينيات من القرن الماضي فتح المجال السياسي امام قوى كانت مسحوقة ومهمشة, ويكاد ان لا يكون لها وجود في الحياة السياسية للنزول الى ساحة العمل السياسي اسوة ببقية القوى ا
... Show MoreThe current research dealt with the development of sciences and arts over the course of human history, and the development of sciences with their natural and human trends are important areas in developing the knowledge and application base for industrial product design and design in its various fields. Bionic science is one of the sciences that works on applying biological methods and systems found in nature to study and design engineering systems and modern technology, and for industrial products to be highly efficient, durable and resistant to natural variables in daily life for use. The transfer of technology between life forms and industrial products is desirable because the processes of development at the level of science in general
... Show MoreThis research deals with a unique and innovative topic, that is the study of complaint in the Quranic text. Despite its importance, it has never been studied before, because most of the complaint 's meanings in the Quranic text is: the in explicit complaint. The mentioned complaint's expressions in different contexts overlap with other purposes, in particular call method and its peripherals like mourn , ask for help , exclamation and others.
Moreover, expressions that reveal complaint are related to the complainant's emotional and psychological status, and the complaint's context.
This research deals with the topic into two sections: The first deals with the important expression of complaint such as: iff, ouah, mooing, crying. The
The parasite Alchammannia Aaúlan Ahdma backbone and the other for Avgari and moves them alternately Vafiqra is Alannsan and Allbaún and other either Allavgari is an insect Aharms or sand fly of the genus deployed in the ancient world is different form the parasite and installed Albayukimaaúa in each of the Family is so when transmitted from host to another passes stages growth
Euphemism is an important linguistic phenomenon that tends to soften written or oral expressions. Thus, when translators or interpreters face expressions including euphemism, they need to know how to deal with them. The problem of the current paper lies in the effect of rendering euphemistic expressions inaccurately, as such expressions represent the cultural and terminological sense of the original language. Thus, rendering them improperly will affect the sense of the interpreted speech. For this, it is essential for translators in general and simultaneous interpreters in particular to know the importance of utilizing euphemism in the simultaneous interpreting field, which is the main aim of this paper. To this end, a systematic review
... Show MoreA vital instrument to foster the long-term goal of high-quality education has developed in the form of digital technologies. The educational system has been found to be significantly impacted by these technologies. The recent COVID- Pandemic has strengthened the legitimacy of using digital tools in education. The entire educational system has undergone a paradigm shift as a result of these digital technologies. Along with sharing knowledge, it also serves as a mentor, an assessor, and a co-creator of information. Students' lives have been simpler as a result of educational technology advancements. Nowadays, students prepare presentations and projects utilizing a variety of software and tools rather than pen and paper. The weig
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