Preferred Language
Articles
/
RxePTo4BVTCNdQwCgkHy
The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
The Degree of Application of Digital Leadership and its Relationship to the Development of Administrative Work at the University of Tabuk
...Show More Authors

This 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 More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 10 2026
Journal Name
Modern Sport
The reasons for the failure of simple assault and its relationship to the level of levelp performance skill players weapon sword
...Show More Authors

The 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 More
View Publication
Publication Date
Sun Mar 02 2025
Journal Name
Journal Of Environmental Health
Air Pollution and COVID-19: Exploring the Link Between Pandemic Spread and Pollutants
...Show More Authors

COVID-19 was declared a pandemic by the World Health Organization in March 2020, and the SARS-CoV-2 virus continues to be a global concern with new variants. Our research focused on the relationship between COVID-19 and air pollution, and we included findings from recently published research. In summary, there is a direct relationship between air pollution and COVID-19 infection and fatality rates. This relationship was evident after many parts of the world declared lockdowns. Research to understand the relationship between infection rates and air pollutants identified indirect factors that contributed to the spread of infection. In this article, we explore studies on air pollutants, the use of face masks, weather conditions, short-

... Show More
View Publication
Crossref
Publication Date
Wed Apr 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Child Punishment between Incentive and Aggression From the Viewpoint of Mothers and Teachers
...Show More Authors

Publication Date
Mon Aug 25 2025
Journal Name
Pubmedia Jurnal Pendidikan Olahraga
Neuromuscular Coordination and Its Relationship with the Skills of Setting and Spiking among Football Tennis Players
...Show More Authors

The 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 More
View Publication
Crossref
Publication Date
Sun Dec 01 2013
Journal Name
The Iraqi Postgraduate Medical Journal
Comparative Study Between Glimepiride and Glibenclamide in the Treatment of Type 2 Diabetic Patients in Al-Yarmouk Hospital
...Show More Authors

Comparative Study Between Glimepiride and Glibenclamide in the Treatment of Type 2 Diabetic Patients in Al-Yarmouk Hospital

View Publication
Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
A Study of the Relation between Human Cytomegalovirus and IL-35 in Rheumatoid Arthritis Disease Patients in Iraq
...Show More Authors

ackground An autoimmune and inflammatory illness called rheumatoid arthritis (RA) occurs when your immune system mistakenly attacks normal cells in your body. Interleukin-35 is a brand-new cytokine that belongs to the immunosuppressive and anti-inflammatory IL-12 family. β -herpesvirus that produces inflammation and stays dormant in its host for life is the human cytomegalovirus. Human herpesvirus (HCMV) has been at the core of several RA-related theories. Objective The current study looked at the association between RA and serum IL-35 levels as well as the association between RA and CMV. Patients and methods Blood samples were taken in the Baghdad Teaching Hospital and Typical Rheumatology Unit from January 2022 to Mars 2022 for the curre

... Show More
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Compare between simex and Quassi-likelihood methods in estimation of regression function in the presence of measurement error
...Show More Authors

       In recent years, the attention of researchers has increased of semi-parametric regression models, because it is possible to integrate the parametric and non-parametric regression models in one and then form a regression model has the potential to deal with the cruse of dimensionality in non-parametric models that occurs through the increasing of explanatory variables. Involved in the analysis and then decreasing the accuracy of the estimation. As well as the privilege of this type of model with flexibility in the application field compared to the parametric models which comply with certain conditions such as knowledge of the distribution of errors or the parametric models may

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat May 11 2024
Journal Name
Tech Hub Journal
The prevailing leadership Patterns and personal traits and their relationship to innovative thinking of female physical education teachers in middle schools in Baghdad
...Show More Authors

Teachers play a critical role in planning, organizing, coordinating, monitoring, and instructing, hence the topic of leadership styles receives a lot of attention. As a result, the physical education school is regarded as the most significant component of the educational process because it has the ability to weave together the teaching and educational skills, attitudes, and capacities that its students develop. Fits into their identities through her relationship with them. Teachers play a critical role in planning, organizing, coordinating, monitoring, and instructing, hence the topic of leadership styles receives a lot of attention. As a result, the physical education school is regarded the most significant aspect in the educational proces

... Show More
View Publication
Publication Date
Fri Aug 19 2022
Journal Name
International Journal Of Health Sciences
A study of the mechanical and electrical activities of the heart and their relationship to the phosphagenic and lactic energy systems of young basketball players
...Show More Authors

It was found that there was a significant correlation between all tests of the mechanical and electrical activity of the heart (systolic force FC, stroke volume SV, end-diastolic volume, EF volume, and left ventricular volume during diastole LVDD) with the test of the oxygen-phosphating energy system (Markaria). - As safe (Margaria-Kalamen( It was found that there is a significant correlation between all tests of the mechanical and electrical activity of the heart (myocardial systolic force FC, stroke volume SV, end-diastolic volume EDV, and the percentage of heart pumpingEF blood, and left ventricular volume during diastole (LVDD) with the Lactational Oxygen Energy System Test (Wingate Test 30 Second(

View Publication Preview PDF
Crossref