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

     This article introduces the concept of finitely null-additive set function relative to the σ– ring and many properties of this concept have been discussed. Furthermore, to introduce and study the notion of finitely weakly null-additive set function relative to the σ– ring as a generalization of some concepts such as measure, countably additive, finitely additive, countably null-additive, countably weakly null-additive and finitely null-additive. As the first result, it has been proved that every finitely null-additive is a finitely weakly null-additive. Finally, the paper introduces a study of the concept of outer measure as a stronger form of finitely weakly null-additive.

In this paper, the computational method (CM) based on the standard polynomials has been implemented to solve some nonlinear differential equations arising in engineering and applied sciences. Moreover, novel computational methods have been developed in this study by orthogonal base functions, namely Hermite, Legendre, and Bernstein polynomials. The nonlinear problem is successfully converted into a nonlinear algebraic system of equations, which are then solved by Mathematica®12. The developed computational methods (D-CMs) have been applied to solve three applications involving well-known nonlinear problems: the Darcy-Brinkman-Forchheimer equation, the Blasius equation, and the Falkner-Skan equation, and a comparison between the met

Due to the remarkable progress in photovoltaic technology, enhancing efficiency and minimized the costs have emerged as global challenges for the solar industry. A crucial aspect of this advancement involves the creation of solar cell antireflection coating, which play a significant role in minimizing sunlight reflection on the cell surface. In this study, we report on the optimization of the characteristics of CeO2 films prepared by pulsed laser deposition through the variation of laser energy density. The deposited CeO2 nanostructure films have been used as an effective antireflection coating (ARC) and light-trapping morphology to improve the efficiency of silicon crystalline solar cell. The film’s thickness increases as laser fluence i

Citric acid is an essential ingredient for the manufacture of (12) key industrial chemicals. Citric acid use is increasing steadily with a high annual growth rate as a result of the development of ever more sophisticated applications. Citric acid is widely utilized in the food and pharmaceutical industries due to its low toxicity when compared to other acidulous. Other uses for citric acid can be found in cleaning supplies and detergents. Based on information from a review of the literature, Citric acid production substrates and methods for surface fermentation, submerged fermentation, solid-state fermentation, and international market expansion are all covered in the current review study. Finally, there is still much to learn about the

Diacerein (DCN) is a semi-synthetic anthraquinone derivative of Rhein that is indicated for the management of osteoarthritis. Diacerein exhibits poor dissolution in the GIT fluids and suffers from low bioavailability upon oral administration in addition to the laxative effect of Rhein metabolites. The aim of the present study was to develop novasomal vesicles with optimized entrapment efficiency and size to serve as a carrier for transdermal delivery of diacerein. Novasomal vesicles were prepared by thin film hydration method thin film hydration. The prepared vesicles were optimized utilizing different surfactant to cholesterol molar ration, sonication type, different sonication times and varying fatty acid level. The prepared vesicles were

In the recent years the research on the activated carbon preparation from agro-waste and byproducts have been increased due to their potency for agro-waste elimination. This paper presents a literature review on the synthesis of activated carbon from agro-waste using microwave irradiation method for heating. The applicable approach is highlighted, as well as the effects of activation conditions including carbonization temperature, retention period, and impregnation ratio. The review reveals that the agricultural wastes heated using a chemical process and microwave energy can produce activated carbon with a surface area that is significantly higher than that using the conventional heating method.