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

The adsorption of Pb(II) ions onto bentonite and activated carbon was investigated. The effects of pH, initial adsorbent dosage, contact time and temperature were studied in batch experiments. The maximum adsorption capacities for bentonite and activated carbon were 0.0364 and 0.015 mg/mg, respectively. Thermodynamic parameters such as Gibbs free energy change, Enthalpy change and Entropy change have been calculated. These thermodynamic parameters indicated that the adsorption process was thermodynamically spontaneous under natural conditions and the adsorption was endothermic in nature. Experimental data were also tested in terms of adsorption kinetics, the results showed that the adsorption processes followed well pseudo second- order

This paper presents a newly developed method with new algorithms to find the numerical solution of nth-order state-space equations (SSE) of linear continuous-time control system by using block method. The algorithms have been written in Matlab language. The state-space equation is the modern representation to the analysis of continuous-time system. It was treated numerically to the single-input-single-output (SISO) systems as well as multiple-input-multiple-output (MIMO) systems by using fourth-order-six-steps block method. We show that it is possible to find the output values of the state-space method using block method. Comparison between the numerical and exact results has been given for some numerical examples for solving different type

Picasso ceramics represented illuminated sign in ceramic art and excelled in accord ceramic art dimension aesthetically, and put it in a new prospects, despite the simplicity of the forms turn into a magical images and multiple interpretations.
So the search deliberately to choose purposive (37) samples divided into four groups, as follows: -
A flat shapes / palets or saucers / the vases /modified vases .
benefiting from indicators were spawned from literature ,to analyzing samples within the totals for the identification systems act forming art work`s:-
(1)Picasso's ceramic work product of a deliberate process represented a capacity of technical experience, and formal
(2)The system configuration in the ceramic art works c

The tourism services provided in the hotel organizations are a set of material and moral elements that represent tourist attractions that are offered to the guests in order to satisfy their needs and desires are accommodation, food, drink and other facilities to reach the satisfaction and satisfaction of guests.Where these tourist services need a mechanism to ensure their quality by working to identify and calculate the costs of these services properly and accurately with the attempt to referendum and reduce the waste and loss to reduce these costs while providing the finest types of tourism services by calculating the cost of production and the administration seeks to reduce Non-essential activities through hotel activities that add val

Road traffic accidents (RTAs) are events that suddenly, inadvertently and unexpectedly occur under unforeseen circumstances that involve at least one moving vehicle and result in one or more road users being killed or injured. Unfortunately, Iraqi governorates suffer from higher rates of traffic accident casualties compared with the rates of casualties from terrorist attacks; this situation reveals a serious and growing problem. Road traffic accidents are not easy to eradicate. However, their prevalence can be reduced to the barest minimum via periodic assessments of traffic accident characteristics and the most important aspects for road authorities to consider when designing and evaluating the performance of a road to improve traf

The solution gas-oil ratio is an important measurement in reservoir engineering calculations. The correlations are used when experimental PVT data from particular field are missing. Additional advantages of the correlations are saving of cost and time.
This paper proposes a correlation to calculate the solution gas -oil ratio at pressures below bubble point pressure. It was obtained by multiple linear regression analysis of PVT data collected from many Iraqi fields.
In this study, the solution gas-oil ratio was taken as a function of bubble point pressure, stock tank oil gravity, reservoir pressure, reservoir temperature and relative gas density.
The construction of the new correlation is depending on thirty seven PVT reports th

The objective of an Optimal Power Flow (OPF) algorithm is to find steady state operation point which minimizes generation cost, loss etc. while maintaining an acceptable system performance in terms of limits on generators real and reactive powers, line flow limits etc. The OPF solution includes an objective function. A common objective function concerns the active power generation cost. A Linear programming method is proposed to solve the OPF problem. The Linear Programming (LP) approach transforms the nonlinear optimization problem into an iterative algorithm that in each iteration solves a linear optimization problem resulting from linearization both the objective function and constrains. A computer program, written in MATLAB environme

Use Almtafr Alcderan orange, one of the factors Hashr Alttafaria to study Alatjabh isolates elected on the basis of specifications so that was a positive response with mutagen record and system consisting of three isolates used Alcderan orange graded concentrations and under specific Trov similar conditions Alttafar Pal NTG compared