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 six Arab Gulf states (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, UAE) play a vital role, especially with its geographical location and natural resources (oil and gas) as well as other cultural and civilizational elements, in achieving global economic balance and more specifically global energy security, naturally because of these countries have a comparative advantage in the field of fossil energy (oil and gas), thus this sector becomes more attractive for local and international investments alike. Being the energy sector a leader sector in the economic development process, and the basic factor to achieve savings and financial surpluses in thes
... Show MoreThe research aims to enrich the subject of marketing deception, which is still in the concept stage at the level of the research sample and to allow future researchers to contribute to addressing the concept of marketing deception and linking it with other variables. The research problem is that is there a correlation between marketing deception and organizational reputation in Baghdad assets. What is the reflection of marketing deception on the organizational reputation in the assets of Baghdad? The research is concerned with shedding light on the reputation of the organization in terms of frequency of purchase, place of purchase, brand loyalty, and knowing the impact of marketing deception on these fact
... Show MoreThe study aims to display the scientific benefit offered by modern electronic programs for various scientific research methods, while determining the positive scientific role played by these programs in modernizing the methodologies and logic of scientific thinking, especially with the rapid development of the sciences and their curricula.
These programs link accurately with scientific results. The importance of the study is to provide practical mechanisms to highlight the scientific projection of the electronic programs in various steps of scientific research.
A case study was used for Tropes version 8.4, which analyzes written, audio and visual semantic texts and presents a set of statistical results that facilitate the difficult
Banks face different types of banking risks that limit the performance of its functions and achieve its objectives, including the financial risk that is based on current research into two types including a credit and liquidity risks. And established credit risk due to the possibility of delaying the borrowers to fulfill their obligations to the bank when due or non-payments on according to the terms agreed upon, while liquidity risk arises as a result of the inability of the bank to fund the financial needs, any inability to provide cash to pay its obligations short on credit without achieving tangible loss or the inability to employ the funds properly and show the liquidity risk in the event of inadequate cash inflows to the bank for an
... Show MoreA study conducted a laboratory experiment to measure the release of potassium and the dissolution of feldspar minerals in soils from different locations in Karbala Province (Ain Al-tamur, Qasr Al-Akhyar, Fadak Farm). The study involved the addition of organic acids (fulvic and humic) and mineral acids (sulfuric and phosphoric) at concentrations of 5% and 10% to sand-separated soil samples obtained through wet sieving. Feldspar minerals were identified using a polarized light microscope, and the percentage of each type of feldspar mineral was calculated. The results demonstrated that organic acids outperformed mineral acids in releasing potassium at both concentrations. Among the organ
Using watermarking techniques and digital signatures can better solve the problems of digital images transmitted on the Internet like forgery, tampering, altering, etc. In this paper we proposed invisible fragile watermark and MD-5 based algorithm for digital image authenticating and tampers detecting in the Discrete Wavelet Transform DWT domain. The digital image is decomposed using 2-level DWT and the middle and high frequency sub-bands are used for watermark and digital signature embedding. The authentication data are embedded in number of the coefficients of these sub-bands according to the adaptive threshold based on the watermark length and the coefficients of each DWT level. These sub-bands are used because they a
... Show MoreBackground: Cisplatin is one of the most
commonly used anti-cancer drugs , but its
clinical use was limited by its nephrotoxicity .
Methods: In this study we try to investigate the
renoprotective effect of captopril and
aminophylline against cisplatin induced
nephrotoxicity .For this purpose a 36 Sprague
Dawley rats was divided randomly to 6 groups ,
each group consist of 6 rats. The first group
given normal saline and act as control group,
while the other 5 groups given cisplatin ( 7.5
mg/kg ) , captopril ( 60 mg/kg ) , aminophylline
( 24 mg/kg ) , captopril with cisplatin and
aminophylline with cisplatin respectively. All
drugs are given as single dose through
intraperitonial route. After 6
Myelosuppression is a serious disease that is related to the malfunction of blood cells production that leads to cytopenia which is the most serious hematologic toxicity of cancer chemotherapies including cyclophosphamide, which is a strong oxazaphosphorine [a nitrogen mustard alkylating agent] that can be used alone or combined with other chemotherapeutic agents for the treatment of different malignant diseases. It induces severe bone marrow suppression by damaging hematopoietic stem cells through the generation of oxidative stress. Fisetin is a hydrophobic polyphenolic compound with a wide range of pharmacological properties such as antioxidant, anti-inflammatory, antimicrobial, osteoprotective, antidiabetic, and anti-carcinogenic
... Show MoreThe success of any media work in our contemporary life is based on proper planning. Television in Iraq is like any media outlet that adopts clear planning and programming in order to achieve the goals set in the news, entertainment, education. Iraq TV relies on four programming plans in one year (short term), but we often receive central instructions directly from the Minister of Information ordering to cancel the program plan and what was scheduled for broadcast to be finally replaced by alternative or emergency program associated with an incident, occasion or important news, these programs are all called (emergency programs).
In this present research we will be dealing with these programs as well as the extent of their impact o
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