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 withou

Background: Stroke is an acute neurologic injury and represents the 2^nd leading cause of mortality worldwide, and also the most leading cause of acquired disability and morbidity in adults.

Objective: Effect and association between stroke and risk factors.

Type of the study: A retrospective study.

Methods: The study conducted on 312 patients in 2016, all data were collected from patients’ files from the emergency unit, which included basic demographic and disease characteristic, co morbid diseases, risk factors, final diagnosis.

Results: both previous stroke, ischemic heart disease was strong predictor of new

A simple low-cost approach at various exposure times was utilized to generate cold plasma in the aim to fabricate AuNPs. UV-Visible spectra and X-ray diffraction were used to characterize the nanoparticles (XRD). Surface Plasmon resonance was observed in the synthesized AuNPs at 530, 540, and 533 nm. For all samples, the patterns of XRD show very intensive peaks implying the fcc crystalline structure of AuNPs. The average crystallite size of AuNPs is ranging between 20-30 nm. The observation of morphology by FESEM revealed the spherical formation of AuNPs. Doses of 100 and 200 ppm of AuNPs were adapted to investigate their effect on the blood-mixture with and without a 20-second of cold plasma exposure. The WBC components in the blood

the association between celiac disease and viral infection

In the current study, two sites were selected from the city of Adhamiya, central Baghdad. The first site is the Adhamiya Corniche, which includes a sample of river water and the second includes domestic sewage in the same area. The total density of benthic invertebrates was 775 ind/m2, which is divided into 15 taxa. Biological indices were found, such as the stability index, the abundance index, the biodiversity index (Shannon’s index), the homogeneity index, and the invader’s guide. The result showed an increase in the density of benthic invertebrates, as well as an increase in the diversity of these organisms.

Based on the theoretical review of researches and studies concerned with virtual teams in organizations, it was found that the role of virtual teams varies from case to another, and it may be positive or opposite. The purpose of the current research is to examine the role of virtual teams in the impact of cultural intelligence on the strategic excellence of Zain worldwide Group. An electronic questionnaire was designed through the (Google) and (Microsoft) forms, and distributed then on a sample of (146) participants with a high organizational level of the HRM departments within the group. The results showed that there was a positive moderator role of virtual teams in the relationship of cultural intelligence and strategic excellence

The negative impact of oral diseases on the function, economy, and general health of the population is well‐documented. In the last decades, evidence linking increased expression of depression and oral diseases/conditions has significantly increased. The aim of this study is to assess the association between oral disease/conditions and self‐reported symptoms of depression individuals.