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 deliberation and exchanged of power is a matter of political importance For the Iraqi political system after 2003, The deliberation of power and its democratic transition and electoral integrity Is a good indicator of political stability and progress In the Iraqi parliamentary political system , The transfer of authority in terms of adopting the deliberative approach represents a structural and institutional dimension of the political process , it led the power to become Authority of the Foundation Exercised in accordance with the Constitution and the law not real power , And lead to the recognition of the existence of an official parliamentary opposition and its right to take political power later through the ballot box Makes the pr

The Prophet Muhammed () is distinguished in the history of mankind by the fact that he came with a law that combined these two opposing sides, reality and ideals, a wonderful and amazing collection, and he created a wonderful composition between them, and they used together a wise comprehension to ensure the treatment of its ills, and the reform of their delusions together, and uses both Both of them are in the necessary position of the needs of life, and the contradictions and separation of this collection and the wise harness in this research from his law, may God bless him and grant him peace, which shows us this balance in the system of Islam, the most sincere representation, where it is one of the honors of morality, good appreci

To determine the relationship between hepatitis C virus infection and Diabetic mellitus type 2 , twenty patient's with diabetic mellitus type 2 aged (30-61) years old have been investigated from 01/11/2014 to 01/02/2015 and compared with fifteen parentally healthy individuals. All the studies groups were carried out to measure anti-HCV Abs by enzyme linked immunosorbent assay (ELISA), There was significant elevation (P≤0.05) in the HCV Abs compared with control groups .The percentage of HCV Abs was 15% and there was highly significant (P≤0.01) differences between studied group, while there was non-significant differences (P≥0.05) between patients groups according to age and gender compared with control groups. These results indicated

study aimed to recognize The relationship between Intrinsic Motivation Academy and Time Management among University students and measure Intrinsic Motivation Academy And Time Management for sample and Balancing Degrees of Basic Research on the two scales According to the Variable genders and Specialization, The sample consisted (350) students by (230) female (120) male , and the sample  responded scales of Intrinsic Motivation Academy for (Alwan & Attaat2009) and Time Management (Building tool), The Results of this study show that: There are statistically significant differences according to gender variable in Intrinsic Motivation Academy and Time Management in favor of the male, and there are statistica

Background: Neonatal septicemia is a significant cause of morbidity and mortality worldwide especially so in developing countries. To reduce the mortality caused by neonatal septicemia, it became vital to diagnose it as soon as possible and treat with administration of appropriate antibiotics.Objective: To study the relationship between themicroorganisms isolated from septicemic neonates with place of delivery.Patients and Methods: Blood sample was obtained from 76 neonates (50 of them are born in Baghdad teaching hospital (Inborn), 26 of the babies are born at home or in Al-Elwya teaching hospital (out born) ,the laboratory diagnosis for the out born patients done in the same hospital(Al-Elwya teaching hospital .The aged of the neo

One of the main significant purposes of learning the English language is the need to have an effective communication allowing for exchange and transmitting information. As a basic form of human communication that allows people to connect, communicate, and share experiences with one another is writing skill. Through practicing trainable abilities like speaking, and writing, adaptation skills are required to overcome issues that develop in unfamiliar environments. Learners must be cognitively flexible to reconstruct and adjust to these situations' demands. This study aims at looking into the level of cognitive flexibility and writing abilities of Iraqi EFL university students. It also seeks to determine how these two variables are related. It

Illiteracy has spread in the last years, although it was eliminated in the 1980s. The return of illiteracy brings ignorance, illness, backwardness and regression among nations. It has taken many types, mainly alphabetical, scientific and computer illiteracy. Hence, the increasing nature of illiteracy has attracted the attention of governments and societies alike. This may touch the reality of societies starting with their youth unless those, who are in charge, will find workable solutions for the existing problems. The results of the study revealed that there is a real disaster awaiting the next generation after years of stray, and ignorance of the people in charge who are too engaged in getting their privileges to care about this proble

The Islamic nation accuses these days of cruelty and extremism, and this is not strange. Every nation comes out
Including the hardline and the extremist, but the self-pity is that these charges have become
It went beyond the example and the mercy of the gift that the Almighty said (and you are to create great)
Al-Qalam: 4, and accusing him of not touching him in dealing with the people of the book and others, so try
It is our humble quest to urge our small speeches to clarify the position of Islam and its Prophet (peace and blessings of Allaah be upon him)
And deal with all human beings, and to show the low level of rights that our prophet has proved
Western laws are parts of his administration and adopted in the field