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The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
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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.

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The smart phones and its relationship with some variables among middle school students
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             The study aims budget in grades use of smart phones to individuals (sample) according variable sex (males and females) and used researcher descriptive analytical method consisted sample of (300) students have chosen the way stratified random, and the study variables (academic achievement of students, sex and the use of Smart phones) resolution was adopted as a tool for data collection. The most important results of the study that females are more commonly used for smart phones, as well as the existence of a positive relationship between the inverse statistically significant use of smart phones and the rate of school for students and the use of smart phones h

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Family Violence Directed Against the Kindergarten Child and Its Relationship to Some Variables
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The research aims at identifying the level of family violence directed against the kindergarten child, as well as to identify the significance of the difference in family violence directed against the kindergarten child according to the gender variable

(male-female). It aims also to identify the significance of the difference in family violence directed against the kindergarten child according to the Stage variable (kindergarten-pre-primary). The researcher employed the descriptive correlative approach to conduct the study. The research sample was chosen in a simple random way, as the number of the participants was (130) boys and girls, with (70) males and (60) females, distributed according to the stage with (66) participants in

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Breakfast and its relationship to the curriculum daily diet of school-age children
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The breakfast key components of good nutrition and a large proportion of pupils to Ataatnol her breakfast at home and increase the failure rate breakfast increase the child's age research aims to study the importance of breakfast and emphasize the need to contain aggregates of basic food and its relationship to the curriculum daily diet and its impact on the balance of proteins, fats in food daily as well as the effect of some relevant factors such as the mother's level of education and the number of family members and summarized the most important results in that the percentage of 15.6% Neglected children eating breakfast as well as afternoon that Almaah percentages of calories coming from protein and fat at breakfast .....

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Test Wisdom of Postgraduates at the University of Samarra and Its Relationship to Learning and Psychological Tension: Test Wisdom of Postgraduates at the University of Samarra and Its Relationship to Learning and Psychological Tension
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Abstract

The aim of the present research is to identify the test wisdom and the preoccupation with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department,  gender,  age,  and employee or non-employee, and revealing the relationship between the test wisdom and the preoccupation with learning and psychological tension. The research sample consisted of (75) students randomly selected from postgraduate students at the college of Education. The researcher applies test –wisdom of (Mellman & Ebel) and measurement of preoccupation with learning prepared by (Al-zaabi 2013) also, the researcher used the scale of t

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Effect of Temperature and Alcohol on the Determination of Critical Micelle Concentration of Non- Ionic Surfactants in Magnetic Water
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The determination of critical micelle concentration of selected non-ionic surfactants (Tween 20,40 and 80) have been investigated using magnetic water(MW)as an aqueous medium.Conductometry technique is used to determine critical micelle concentration.The effect of alcohol addition and temperature variation at the range(293.15 -303.15K) are also pursued. It is concluded that the process of micellization is spontaneous and endothermic because of the observed free energy of micellization (ΔGom) , enthalpy change of micellization  (ΔHom), and entropy change of micellization (ΔSom) for the system was also studied.The properties of the non-ionic surfactants were studied, both in absence and presence of

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Reasons for Partial Compliance and Non-compliance to the Routine Childhood Vaccination Schedule in Al-Karkh District
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Abstract

      Objective (s): To evaluate reasons for partial compliance and non-compliance to the

                              routine childhood vaccination schedule in Al-Karkh district 

Methodology: Descriptive study , using the evaluation approach, is carried throughout the present study to determine the reasons for the Routine Childhood Vaccination at  health care sectors and primary health care centers at  Al-Karkh District in Baghdad City, Convenient, non-probability, sample of (90) mother who are recruited from health care sectors at Al-Karkh District in Baghdad City. All mothers, who ha

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Publication Date
Fri May 05 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
The Association Between -697C>G and -997G>A polymorphism of the HTR2C Gene and the Metabolic Syndrome in Iraqi Schizophrenic Patients
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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Relationship of Digital Skills with the Professional Competence of Kindergarten Teachers
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The current research aims to identify the level of digital skills of kindergarten teachers, identify the level of professional competence of kindergarten teachers, as well as to identify the relationship between digital skills and the professional competence of kindergarten teachers. The current research was determined by kindergarten teachers in the second Baghdad / Karkh Education Directorate for the academic year (2021-2022). The research sample consisted of (100) teachers chosen in a simple random way. To achieve the objectives of the research, the researcher developed a digital skills scale of (20) items and a scale of professional competence consisting of (22) items. The results revealed that kindergarten teachers have a high level

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Publication Date
Fri Sep 30 2022
Journal Name
International Journal Of Health Sciences
Relation of retinol binding protein4, visfatin and vitamin a in obese and non obese Iraqi patients with non alcoholic fatty liver disease
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One of the most common public liver diseases over the world is fatty liver which contain alcoholic and non-alcoholic fatty liver. One-fourth among general population are impact Non-Alcoholic Fatty Liver Disease (NAFLD) in the worldwide.Retinol binding protein 4 (RBP4) is known as an adipokine, mainly synthesized and secreted from the liver and form adipose tissues. RBP4 acts as a transporter and specifically bound to retinol from liver to others tissues. Visfatin is an adipocytokine and mainly produced from visceral fat tissue, skeletal muscles as well as liver. Vitamin A absorbed, transported as retinyl esters to the liver then hydrolyzed to the retinol form and storage in hepatic stellate cells (HSCs) after reesterified with rigly

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Publication Date
Fri May 17 2024
Journal Name
Annals Of Applied Sport Science
Psychological Well-being and Its Relationship with the Functional Creativity of Female Professors of Gymnastics in the Colleges of Physical Education and Sports Sciences in Iraq
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Background. Teaching quality in gymnastics is influenced by teachers' performance and attitudes, leading to increased functional creativity and psychological well-being. This, in turn, contributes to the success of the sports institution by enhancing the overall performance and overall well-being of the students. Objectives. The research aims to assess the psychological well-being and functional creativity of female gymnastics professors in Iraqi colleges of physical education and sports sciences, focusing on their level of well-being and the relationship between these factors. Methods. The researchers used a descriptive survey method to survey female gymnastics professors at 16 colleges in Iraq's physical education and sports science

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