Al-Kut University College Journal

The research deals with a study to track the behavior of sticky costs, as this behavior varies in response to an increase in the volume of activity than in the case of decline, and thus costs may increase with an increase in the level of activity at a rate greater or less than its decrease in the case of a decrease in the level of activity, so that the so-called sticky behavior of costs appears. The opposite behavior of the sticky.This research aims to study, analyze and discuss the new approach to analyzing cost behavior, and its implications for the indicative results and effects of management forecasts for budget estimates and how this behavior interferes with the process of preparing budgets. Rationale for the budgets for the study years from 2015 to 2019 to find out the extent of the variance in budget estimates.

In this work, the technique of pulsed laser ablation in liquid (PLAL) was used to synthesize Zirconium oxide (ZrO2) colloidal Nanoparticles in Distilled Water (D.W.). The optical properties and The morphology of the Nanoparticles were characterized by (UV-Vis) spectrophotometer, X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FT-IR) and field emission scanning electron microscopy (FE-SEM) analysis. study have been the optical properties of the (ZrO2) Nanoparticles by (UV-Vis) analysis all colloidal samples have shown broad peak at wavelength of 289 nm for Zirconium oxide Nanoparticles produced by technology pulsed laser ablation in liquid. The structural analysis by X-ray diffraction (XRD) reveals the formation of mixture of monoclinic (m-ZrO2) and tetragonal (t-ZrO2) phases of nano crystalline Zirconium oxide Nanoparticles produced by technology pulsed laser ablation in Distilled Water. The Fourier transform infrared spectroscopy (FT-IR) study determined the functional groups of (ZrO2) Nanoparticles in Distilled Water. verified the nanostructure of produced materials confirmed by field emission scanning electron microscope (FE-SEM) analysis. Biocompatibility tested For zirconium oxide solutions prepared with pulse laser ablation technology in distilled water and using three different types from bacteria which includes gram-positive (Staphylococcus aureus) bacteria And gram-negative (Pseudomonas aeruginosa) and (E.coli) bacteria as the results showed that zirconium oxide nanoparticles it has biocompatibility Due to the absence of any toxicity to the tested bacteria.

The research aims to identify the importance of the environmental dimensions according to the secondary consumption standards CIIS - 9 (CN0501) and its role in improving the detailed report information provided to the higher departments to help them make sound decisions in light of the modern business environment, as the problem that Iraqi economic units suffer in The industrial sector in light of the contemporary competitive business environment suffers from the negligence of administrations to account for sustainability and the information they provide in accordance with the secondary consumption standards CIIS - 9 (CN0501), and in order to test the hypothesis of the research, the Wasit textile and weaving factory was chosen as a subject for the application, as the research concluded that there is Significant effect of environmental dimensions on the secondary consumption standards (CIIS-9 (CN0501) in light of sustainability accounting to achieve competitive advantage, as well as the apparent deficiency of Wasit textile and weaving factory by paying attention to environmental aspects and applying its own standards.

The research aims to verify the Going Concern by the external auditor using the (Springate) model and its effect on the external auditor's report. The model was applied to nine joint stock companies listed on the Iraq Stock Exchange within three different sectors and for a time series that spanned for a period of (5) years. From (2015-2019), the extent of the companies ’ability to continue to exist has been verified, and there are companies that are able to continue and others that are unable to continue according to the approved model, In contrast, the auditor’s lack of awareness of his responsibility towards the failure of the companies and not giving an opinion on the extent of the company's ability to continue as most of them hesitate, Inclusion of it to avoid being a cause. With drawing the money of the owners and stopping dealing with the company as it was positive for all companies of the research sample, and the need to not benefit from Sustainability for some companies, based on applied research results in the research uses Going Concern.

The function of international financial reporting represents an appropriate tool for the development of the global economy and supports the endeavor of economic units to diversify sources of financing and internationalize their investments, and that the standards of financial reporting stem from the conceptual framework of international financial accounting, the consensual joint between FASB-IASB.Iraq's quest to obtain external financing from the International Monetary Fund and the World Bank made it in front of the requirements of upgrading the accounting profession at the local level to rise to the international level by obligating economic units to apply international financial reporting standards. The quality of financial reporting and the reduction of earnings management practices.

Knowing how costs are spent in relation to changes in activity level is important information for managers to make decisions about planning and budgeting, product pricing, head-to-head, and more. According to the theories expressed about cost behaviour, cost changes depend only on the amount of change in the level of activity and these changes occur symmetrically. Evidence obtained from recent research has challenged this theory and the issue of cost constancy that it proves the meaning of unequal response to costs and variables in the firm's activities. One of the basic assumptions of management accounting is that changes in costs are proportional to the increase and decrease in activity. The purpose of this study is to study the impact of earnings management and its interaction with the independence of the board of directors on the stability of operating costs in the Iraqi stock exchange companies. Because of the importance of examining the behavior of costs for the future planning of companies, and the main purpose of this study is to answer these questions: Are administrative costs, overhead costs and sales costs in addition to the cost of goods sold fixed? Is there an important relationship between the independence of the board of directors and the stability of operating costs? How does it affect their operations? The results of this survey, based on information from companies listed on the Iraqi Stock Exchange, over a period of six years from 2011 to 2016. It appears that the independence of the board of directors and profit management has led to a decrease in the stability of operating costs, in the face of the compensation of managing increased profits, and other overhead costs and costs Sales other than advertising and research and development costs. We also sought to examine earnings management, the independence of the board of directors, and their interactive effects on the stability of operating costs in companies listed on the Iraqi Stock Exchange for use by private equity investors. Excel and Eviews programs were also used to analyze data and extract research results.

With the spread of the Corona virus in Iraq, schools and universities have been disrupted. This forced disruption for fear of increasing the spread of the virus increases the troubles of the educational sector, and makes the current school year the worst in terms of regular attendance, completion of the school curriculum and training sessions for students, but some universities and schools have not even had regular hours. Until the compulsory preventive Corona vacation came under it, something that makes the loss of an academic year a possible case, but the Ministry of Higher Education and Scientific Research has its emergency solutions, as it called for university professors to communicate electronically with students, and despite the advantages of electronic education, which is one of the solutions that countries resorted to to confront The spread of the "Corona" pandemic, and the failure to completely disrupt the educational process at the same time; However, there are challenges facing this process and to find out these challenges and difficulties, as a questionnaire was prepared that was designed with Google Form and was answered by the students of the Department of Management Information Systems / University of Mosul, which amounted to (302) students and stored the data in Excel, and Excel was linked with) a program (SQL Server)) to create the system database and the electronic system interfaces were designed using Visual basic.net. A number of conclusions and recommendations were reached.

The study aims to examine the relationship between the components of the ownership structure and the choice of accounting policies for commercial banks listed in the Iraq Stock Exchange. The research data consisted 11 commercial banks listed in the regular market and conducting a test on them for the two periods, before (from 2010 to 2014) and after (from 2015 to 2019) the Implementation of international financial reporting standards. This study, therefore, uses of the book value scale to the market value to measure the accounting policies expressed (with accounting conservatism), and multiple linear regression analysis was used to test hypotheses by relying on the statistical analysis program software (Eviews9) for the purpose of conducting hypothesis testing. The findings showed that the absence of a statistically significant relationship between institutional ownership and the choice of accounting policies, while there was a positive relationship and a statistical indication between major shareholders and the choice of accounting policies, as well as the existence of an inverse relationship and statistical significance between administrative ownership and the choice of accounting policies. In addition, the study found that there is no statistically significant relationship between institutional ownership and the choice of accounting policies, and major shareholders and the choice of accounting policies, while there was an inverse relationship and a statistical significance between administrative ownership and the choice of accounting policies.

Knowing the operating conditions of a gear system is important to its durability and longevity. When the maximum specified system load is exceeded during the operation, there is a possibility of a complete system breakdown. In this paper, a single spur gear system was used by applying three different loads to simulate changes in operating frequencies. Three loads and four rotational speeds have been applied to the gear system, representing three load levels, simple, medium, and high. Vibration is measured by a 3-axis sensor, "MPU-6050", via the Arduino connection, in which the acceleration is measured in the X, Y, and Z directions in two stages. The first stage is done by taking measurements of the frequency in normal operation and comparing them to the operation with the loads in the second stage. The FFT function converts the acceleration signals produced by the sensor in the time domain into Hz frequency signals with the software "SigView". The results clearly showed the direct effect of increased loads on the rotary gear system by increasing the operating frequency values. The increase in frequency resulting from the increased load applied to the system was associated with the increase in the rotational speed. The results showed that the frequencies are increased by about twenty percent when placing high loads with high rotational speed, which reflects negatively on the entire system.

Sexually transmitted diseases (STDs) indicates many types of clinical syndromes and infections caused by pathogens that can be acquired and passed by sexual contact. The current study which was conducted at privet clinics of Gynecology obstetrics doctors mainly, and at Al Kut hospital in Wasit Province. The samples of the current study consist of blood samples, urine sample from each patient. 100 patients with history of abortion. Urine samples were kept for later DNA extraction. Blood samples were analysed for the detection of Chlamydia trichomatis antibody. The results of the Chlamydia trichomatis antibody were positive in 7% in women with abortion. PCR results were more specific and accurate for the detection of the antigen DNA, 17% Chlamydia trichomatis.

There have been significant developments and achievements over recent years, linked with the utilization of wireless technology in the industry to provide versatility, scalability, and depressed cost. Wireless Networked Control Systems (WNCSs) depended on Wireless Sensor Networks (WSNs) combines three technologies: control engineering, wireless connection, and computer networks. WNCSs are networks of intelligent and wireless devices equipped with limited communication, computing, and sensing capacities to monitor and control the application. In this article, we build a wireless control system to monitor and control multiple DC motors. The XBee module is used as a wireless device to send and receive data wirelessly between the sender and receiver. Arduino is the microcontroller to control the plant (Dc motors).

Text detection in the videos is still considered an interesting and challenging problem for researchers in the field of computer vision and image processing. In this paper, we have been suggested a robust method for real-time text detection in the videos through determining the candidate text lines by using Laplacian edge detection and Morphological Dilation, then using an SVM classifier to eliminate the false candidate text lines. The experimental results for 6 different types of videos show that the proposed method able to detect text lines in real-time with a 98.2% recall rate and a 0.86% false alarm rate as well as it is able to detect different text line languages (English, Chinese, and Arabic ) with high accuracy of about 96.4%.