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: The bone mineral density of the lumbar vertebra has been assessed according to the results of the Dual-Energy X-Ray Absorptiometry (DEXA). Although anemia is known to affect bone mineral density, at the present time, it is not clear which vertebra is more affected by this disease. Objective: To evaluate the effects of anemia on the bone mineral density of the lumbar vertebra in comparison with a normal subject and determine which part of the lumbar vertebra is more affected by anemia. Methods: All 205 participants in this study complained of bone pain (90 males and 105 females). 95 patients, including both sexes, suffered from anemia. Additionally, the study included 110 seemingly healthy volunteers as the control group

The leading causes of death, particularly among the elderly, are cardiovascular illnesses, which are frequently linked to altered lifestyle patterns. Numerous academic studies on health and disease have stressed the role of micronutrients like zinc. Furthermore, both healthy and unwell patients are increasingly consuming dietary supplements that contain micronutrients for wellbeing. Cardiovascular disease can be brought on by trace element deficiencies, particularly zinc insufficiency. This study's goal is to analyze current theories regarding the benefits of zinc supplementation for people with cardiovascular problems. We used reliable websites like Google Scholar, PubMed, and Research Gate to find the most recent papers. Preprints

This research is an initial attempt to explore the reality of reform and its concept in Islam, and to describe the presence of educational practices in the Arab-Islamic heritage. The importance of this research lies in addressing a number of important issues related to the contemporary Islamic reform system. The research showed the need for authentic educational reform values that draw their reference from the origins of Islam. The research also emphasized the analysis of the reality of education in the Muslim world and the identification of its problems and the search for solutions through a quick and comprehensive look at the diverse contributions of Muslim thinkers to Islamic educational reform thought, and their active role in addressin

Any person, regardless of his location in the air, whether he was kidnapped or trained, and then he performs a certain work, believes that his work is in vain, and by God, his deeds. I wonder if those who hold him in the first place will be safe in good form. He said that the essence of justice in the story is the story:

These are given the meaning we have fought in the fact that each group of. He went beyond creating a group of blocs, sects, and parties. If justice indicated one meaning, these relationships between people and peace would diminish. In fact, justice has only one concept, but there are several associations with it in the field of divorced one of these synonyms. However, the variation in racist drums in the encounte

African-American writers during the 19th century wrote in the shadow of the prominent romance, sentimental, and domestic fiction. Harriet Wilson’s Our Nig (1859) reflects an “alternative social character”, for the female protagonist suffers racism in the free North, because she is a mulatto child. Through depicting the life of free blacks, who supposedly lives a better life than Southern slaves, Wilson exposes how she has actually lived and sensed life in antebellum America. According to Raymond Williams (2011), there are two kinds of literary writings. The first represents the general tendency of the age, and he calls it “dominant social character”; representing the majority content of both the public writing and speaking. But, a

The current research aims to reveal the strength of education and the direction of the relationship between the formal thinking and learning methods of Kindergarten department students. To achieve this objective, the researcher developed a scale of formal thinking according to the theory of (Inhelder & Piaget 1958) consisting of (25) items in the form of declarative phrases derived from the analysis of formal thinking skills based on a professional situation that students are expected to interact with in a professional way. The research sample consisted of (100) female students selected randomly who were divided into four groups based on the academic stages, the results revealed that The level of formal thinking of the main sample is

      The goal of this research is to better understand the physical features of starburst galaxies. Radio and X-ray observations are good for exploring the stuff within the central regions of galaxies.  A galaxy that is undergoing a strong star formation, usually in its central area, is known as a starburst galaxy. This paper provides the results of a statistical analysis of a sample of starburst galaxies. The data used in this research have been collected from NASA Extragalactic Database (NED), and HYPERLEDA. Those data have been used to examine possible luminosity correlations of X-ray to a radio of a sample of starburst galaxies. In this research, statistical software, known as statistic-win-program, has been used to inves

The research aims to study the elements of attraction in television advertising and determine their relationship to consumer preferences, the extent to which the sample (250) watches television advertisements, and the motives for viewing. Males and females, and the statistical program spss was used to analyze the results using percentages, arithmetic mean, correlation coefficients ch2, Pearson’s coefficient and Alpha Cronbach for the stability of the test, and the research came to the conclusion that the percentage of watching television advertisements is good motivated by the identification of new goods and services in the market, as advertisements sometimes achieve consumer preferences, and the most prominent The forms that a