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 study aims to investigate the effect of the Six Thinking Hats Strategy on the achievement of essay writing skills among third-year students in Arabic Language and Literature who are Persian speakers enrolled in the course of Essay Writing (III) at Shiraz University for the academic year 2019-2020. The sample of the study consisted of (15) male and female students who were taught according to the pre-posttest, using the quasi-experimental approach. After applying the statistical analysis on the scores of the post-test, the results showed that there are statistically significant differences in the average of students' achievement in the skills of essay writing in terms of using the Six Thinking Hats Strategy. The results also proved th
... Show MoreAcinetobacter baumannii (A. baumannii) is a major opportunistic nosocomial pathogen, mostly resistant to several groups of antibiotics. Colistin is now used as a last-line treatment for isolates that are highly resistant. The purpose of this study is to identify the importance of LptD; which is involved in the translocation of LPS from the inner membrane to the outer membrane in compartment with LptA and LptC of A. baumannii and its indispensable role as a virulence factor, and the efficiency of colistin as a monotherapy. In the current research, two isolates of A.baumannii were used, the local isolate HHR1 isolated from urine sample and the global strain ATCC 17904, and three antibiot
... Show MoreThe aim of this research is to identify the role of strategic agility achieving organizational excellence in one of the formations of the Ministry of Municipalities (Dhi Qar Sewage Directorate), as important service organizations that have a key role in serving and developing the society which faced many administrative challenges and issues and as a result of the changes in the environment is continuing and accelerating, so the adoption of modern administrative concepts such as strategic Agility and knowledge of their role in achieving organizational excellence can help them in facing these changes and achieve what they aspire to. In order to achieve research objectives, two main hypotheses have been formulated. The first hypothe
... Show MoreThis paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .
The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.
The study believed that this situation would not be achieved unless the hotel industry will app
... Show MoreGalantamine was isolated from the bulb part of Narcissus jonquilla L. plant cultivated in Iraq. The compound was identified by different chemical analysis like: Fourier Transforms Infrared spectra (FTIR), High Performance Liquid Chromatography (HPLC) and mass spectroscopy and 1H-NMR.
The problem of the research lies in special motor abilities training programs like the balance that positively affect coordination between the nervous system and muscles. These training programs did not get enough attention from athletes especially young athletes; their training was restricted to physical abilities like strength, speed, and endurance instead. The research aimed at designing an apparatus for developing athletes’ balance in national centers for gifted/ ministry of youth and sport so as to provide a measurement for coached in this field. The results showed that the designed apparatus have a positive effect on developing the subjects’ balance in boxing and basketball athletes.
Curcumin is a yellow pigment produced from the rhizomes of the Curcuma longa plant and a primary chemo preventive component of turmeric is used as a spice and food coloring ingredient. Curcumin has a large number of pharmacological activities, such as anticancer, anti-diabetic, antioxidant, anti-infectious, and anti-inflammatory properties.Investigation of the geno-protective effect of curcumin on methotrexate induces chromosomal aberrations of spleen and bone marrow cells. In this study, 32 mice were used and divided into four groups (eight mice at each group) as follows: Group1 (negative control): Dimethyl sulfoxide was given intraperitoneally to mice every day for ten days.Group2 (positive control): Mice were received a single do
... Show MoreBackground: The individual differences in emotional and behavioral style can be examined through personality instruments. These differences may explain the health status of the individuals. The purpose of the present study was to assess the influence of Personality Types on gingival and periodontal health status among teachers in Baghdad city in relation to selected salivary hormone (Dehydroepiandrosterone). Materials and methods: Females teachers 534 of randomly selected schools were subjected to personality questionnaire using The Riso-Hudson Enneagram Type Indicator. Teachers were examined to estimate the periodontal status according to the Community Periodontal Index (CPI). A group of teachers were selected for salivary analysis of Dehy
... Show MoreThe research aims to study the effect of knowledge upgrade on business continuity in private colleges and universities in Baghdad. The research problem is summarized in the main question (were the academic leaders able to employ knowledge upgrading to enhance business continuity). The most important of this sector were the universities and the private college in the city of Baghdad as a field for this research, the researchers conducted a field visit to (10) universities or private colleges, the research sample consisted of (177) individuals from the deans of colleges and their assistants, as well as heads of scientific and administrative departments. The data was analyzed and the hypotheses were tested using the appropriate statistical
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