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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The subject of this research is the study of the formal alienation of contemporary English sculpture, by comparing the most important sculptors of the new contemporary generation. This research problem is to look for the important factors in the formation of the contemporary sculptural structure of the exotic, and what is the mechanism of formation and output of these forms. The research seeks to explore (Alienation in contemporary sculpture between the works of Anthony Caro and Tony Cragg) in a comparative study. The importance of the research is to identify the concept of alien forms in contemporary British sculpture, especially in the cases of Anthony Caro and Tony Cragg that this research is considered a know
The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.
The issue of peaceful coexistence between societies is the topic of the hour, as it is one of the important issues in this era, especially in days when conflicts and conflicts abound, and even wars in the name of religion, gender, race, language, and the like. The world, so that single-mindedness and adherence to one opinion and intolerance to it became the method of dialogue in our world today, as writing in the field of peaceful coexistence, peace-building, tolerance, pluralism, and acceptance of the other is one of the new fields of knowledge in Iraq in general and in Nineveh Governorate in particular, as peaceful coexistence is one of the basic needs And necessary for the presence of individuals in societies, and it requires the achi
... Show MoreObjectives of this project were to study the effect of 60% crude alcoholic extract of the seeds of cyperus esculentuson induced endometritis in the mice . The plant of cyperus esculentuswas extracted by preparing Alcoholic extract 60% . One hundred microliters of saline containing Escherichia coli (104cfu) was used to induce endometritis, by a single intracervicallyinjection, and endometritis developed after 2 days from injection. The mice were divided into five groups, The first group were treated with alcoholic extract of cyperus esculentusextract 150mg/kg body weight, the second group was treated with a daily 3mg per kg body weight of gentamicin given intra peritoneal,The third group was treated by 75mg/kg of cyperus esculentusextract an
... Show MoreThe main objective of the research is to identify the role of strategic training and its effect on enhancing the self-growth of the individual. Stratigic training represents a contemporary tendency. that is adopted by business organizations in carrying out their activities and tasks.
It is worth to mention, that self-growth of the individual is one of the indictors used to determine the ability of organization to a achieve its goals.
The problem of the research has pointed out to the minimum awareness of the important role played by training strategy in enhancing the self-growth of the individual. The researcher has adopted an analytical approach, in collecting and analyses
... Show MoreThis study aims to explore the relationship between the degree of application of digital leadership and the development of administrative work at the University of Tabuk. It further aims to examine the presence of statistically significant differences between the average responses of faculty members and employees at the University of Tabuk regarding the study axes that are attributed to the following variables: (scientific rank, gender, and job), the study used the descriptive approach in its correlative style, and the questionnaire was used as a tool for data collection, as it was applied to a simple random of (310) members of the faculty and staff. University of Tabuk. The results showed that the degree of digital leadership applicatio
... Show MoreThe method of analysis is one of the tools the coach to identify strengths andweaknesses of each player, and how to avoid mistakes that in the course ofperformance on the other hand, Voslob analysis is important for the player, as throughthe analysis will determine the capacity enjoyed by both the coach and player, as wellas being the possibility of progress in a scientific manner thoughtful, and also helps inthe evaluation of physical and skill level and tactical, psychological and trainingcapacity of the coach in order to avoid obstacles and make the coach is movingtowards the right track to improve the good level, and then an investigation tocomplete higher education.Hence the importance of research in the analysis of simple attack and n
... Show MoreThe aim of the current research was to examine the correlation between neuromuscular coordination and setting and spiking skills of football tennis players. The researcher used the descriptive approach in investigating the relationship between neuromuscular coordination and setting and spiking skills. The sample of the research was selective and composed of 45 youth players of the Specialized Football Tennis School in Baghdad Province with age of 16 years and above. The research sample was subjected to the relevant tests and the results obtained analyzed statistically to establish whether there is a relationship between neuromuscular coordination and setting skill on the one hand and neuromuscular coordination and spiking skill on t
... Show MoreComparative Study Between Glimepiride and Glibenclamide in the Treatment of Type 2 Diabetic Patients in Al-Yarmouk Hospital