Al-Kut University College Journal

The economic arena has witnessed very large developments in recent decades, perhaps the most prominent of which is the emergence of electronic commerce, which has become a huge and growing volume and is expected to exceed the volume of traditional trade, and that this trade in developing countries in general and in Iraq in particular is far from the sight of the tax administration. Therefore, the importance of the study stems in highlighting a very important topic, which is access to the tax base in the e-commerce environment for the purpose of tax accounting for it . The researcher tried, through the questionnaire form, to survey the opinion of the employees of the General Tax Authority, Wasit Branch, regarding setting up a mechanism or proposing an accounting approach to tax accountability in light of the e-commerce environment by reviewing a set of procedures and requirements necessary for the purposes of this accounting, as well as proposals regarding amendments to legislative frameworks. And accounting, conceptual, operational and procedural.

Evaluating the performance of educational institutions is one of the important processes and procedures that must be completed in order to know what the efforts exerted during the academic year have ended and whether the educational institution has achieved its objectives in a manner that is consistent with the efforts and funds spent during the school year. This research relied on determining the academic year (2016-2017) as the basis year for developing indicators to compare performance in light of the outputs of the scientific departments based on the rates of students graduating for the year (2018-2019). This research is considered a statistical traceability study that has not been conducted in any Iraqi university other than the University of Technology. This is a fundamental problem that there is no real qualitative evaluation in Iraqi universities and there are no standard indicators that can be referred to for comparison.Hence, the importance of the current research lies in its reliance on qualitative evaluation methods in accordance with the standards of experimental statistics to study the outputs of the University of Technology. The objectives of the current research are to know whether there are significant differences in student performance for the years (2016-2017) and the academic year (2018-2019) as well as comparing performance in light of the general average of students ’performance in the two years, as well as the amount of dispersion in the distribution of students’ grades. In light of the general standard deviation, as well as between the scientific departments for the two years covered by the research. The research was based on the data available in the Registration and Student Affairs Department through the graduation rates of students in light of university orders issued to graduates for the years covered by the research.And after conducting the statistical analysis, Calculation the results and discussing them, the current research reached the achievement of the predetermined goals and reached a set of recommendations, the most important of which is for the Ministry of Higher Education and Scientific Research to work on spreading the concept of qualitative evaluation of its outputs in universities, colleges and scientific departments in it.

The genetic algorithm is defined as a smart genetic algorithm that can be used to find and improve complex problems, as the study touched on the application of the concept of the Genetic Algorithm (GA) to reduce the waiting time of the auditors and improve the quality of performance at the Radiology Department / Al-Wasiti Teaching Hospital, as the work is divided according to a sequence The references and their arrival time to the radiology department, where data were collected for (arrival time, service time, departure time) for each reviewer in minutes, and the one-channel waiting-line model according to the nature of the aforementioned section MM1. Where the data was tested and found It distributes the appropriate statistical distribution for the nature of the data, and when tested, it was found that the probability distribution of access units is Poisson, while the probability distribution of service units is an exponential distribution, and it was found to find performance measures or operating characteristics and their interpretation and using the MATLAB program and the Win QSB program to obtain the required results. The genetic algorithm has been applied, its properties and the content of its steps have been applied. The results showed that it gave acceptable and high-accuracy solutions on which the researcher relies in making his decision and building what is commensurate with the health reality and its advancement.

This research includes the use of the Genetic Algorithm (GA) in analyzing the quality of health services for the Radiology Department / Al-Wasiti Teaching Hospital, with the aim of reducing the waiting times of the auditors and improving the service provided to them, as the work is divided according to the sequence of references and the time of their arrival to the radiology department, where a collection of Data for each of (arrival time, service time, departure time) for each reference in minutes.After implementing the genetic algorithm and taking advantage of its properties and the content of its steps, the results showed that it gave acceptable and high-accuracy solutions on which the researcher relies in making his decision and building what is commensurate with the health reality and its advancement.

The study aims to use the artificial neural network technology to classify women patients with osteoporosis and to identify the most important factors affecting the disease. Classification is considered as one of the important methods because of the necessary and repeated need to know which community among a group of communities to which a particular an observation or an individual may belong, according to the measurements or criteria obtained from observations or individuals. The research sample was concerned with women who underwent a bone density test in Baghdad Teaching Hospital for the years 2019 and 2020 and the sample size was 309 observations, 144 observations the size of the first community sample (women who underwent a bone density test and the result was not suffering from osteoporosis) and 165 observations the sample size of the second community (women who underwent a bone density test and the result was suffering from osteoporosis). These two communities represent the dependent variable where the symbol (0) was given to the first community and the symbol (1) to the second community. The number of explanatory variables was five variables, namely age and the number of years that have passed since the age menopause, weight, height and qualitative variable (was menopause early?). After inserting all the variables into the artificial neural network (the multi-layered perceptron network with feed forward) and using the ready-made program (SPSS.23), the most important results were obtained, the total correct classification rate is 78.6%, and that the two most important variables in distinguishing and classifying women with osteoporosis are: Weight variable, number of years since menopause, height, age, and qualitative variable (was the menopause early?) respectively.

The research aims to identify the concept of value flow maps and to identify the costing of products under the method of value flow costs, which represents one of the tools of agile accounting and to shed light on the concept of value provided to the customer. And changing the customers’ tastes that affect the value of the product offered by the economic unit to its customers, as well as the problem of traditional cost systems and their inability to provide appropriate data and information for the management of the economic unit in order to make sound decisions, especially decisions related to the product and reduce its cost and attic while maintaining the good quality of the product requires Economic units should realize the importance of applying modern management accounting techniques, which have a significant role in reducing costs, preventing waste and improving product value, the most important of which is the value-flow mapping (VSM) technique, as this technique is one of the most important techniques that have succeeded in a competitive business environment for its role in improving the value of the product And reduce its cost, as this technique was applied in the practical aspect of research and how to transform the winding wire plant into Productive cells and then prepare a value flow in the form of successive steps, and cancel the two stages of requesting the raw material and the arrival of the raw material and merging it into one stage for the purpose of reducing the handling time and reducing the number of workers in application of the value flow technique. In production and loss in accounting treatments, as it is an effective and efficient tool that provides the ability to diagnose waste and work to make the necessary improvements, and in the light of these conclusions, many recommendations have been put in place, the most important of which is the interest of the Ur company’s management in general images and the winding wire lab in particular by applying modern techniques in cost accounting and administrative ones (such as value flow maps) to benefit from the information provided by this technology on activities that do not add value, thus reducing costs, improving product value, achieving customer satisfaction and achieving profits.

The absorption and fluorescence spectra of anthracene and (9,9`- bianthracene, BA) or (9, 9'- dianthryl) were measured in several polar and nonpolar solvents. It was found that the absorption spectra of BA are decomposed into several bands that are similar to the absorption bands of anthracene, while it observed the loss of decomposition in the fluorescence spectra of BA and seems a broad widely as well as shifting towards the longer wavelength region (redshift) with a significant decrease in intensity especially in polar solvents which indicates the appearance of intra-molecular Exciplex characteristics of BA and occurrence of charge transfer- CT at the Franck Condon locally excited state BA molecule becomes a pair of anthracene ions، cation، and anion, then the resulting fluorescence is from the CT-state, and as a consequence, it observed the decrease in the value of the quantum efficiency and increasing in neutral fluorescence lifetime in polar solvents, such as in ethanol equals (〖 q〗_FM=0.13,τ_M= 182.75 nsec). Furthermore, it was observed that the dissolved oxygen molecules in solutions are constituting an influential quencher factor for the fluorescence intensity in all solvents and especially at polar solvents due to the increasing fluorescence lifetime at CT- state where the intensity and〖 q〗_FM are decreased significantly in this state.

The study aimed to analyze the effects of structural reform programs on Economic growth in Jordan during the period from 1980 to 2018. Using the (PMG / ARDL) model, the effect of a set of variables explaining structural reform programs on economic growth was highlighted. The ECM appeared to us significantly and with a negative sign (-0.15), which confirmed the existence of a long-term causal relationship (a relationship between an event called a cause and an event called an effect) between the dependent variable and the independent variables, and that the imbalance occurring in the short term in the study group will be corrected / adjusted at 15%, respectively, in order to reach To an equilibrium value in the long run. The study concluded that there is a direct significant relationship between the consumer price index, domestic investment and secondary school enrollment with the gross domestic product, and a negative non-significant relationship between; net indirect taxes and trade openness with the gross domestic product. It recommended the importance of pushing forward in enhancing the investment climate and adopting advanced policies in infrastructure and institutions while supporting education programs, governance, in parallel with adopting social policies that enhance the social safety net and combat poverty, to capture the effects associated with engaging in reform programs.

The research sought to test the interactive role of organizational agility in the relationship between strategic renewal and the strategic position in the Iraqi General Cement Company. The company’s need to renew its operations and activities, get rid of obsolescence in its practice, and adopt organizational agility practices that support the company’s capabilities to adapt to environmental changes to enhance its strategic position. The questionnaire was adopted as a main tool for collecting data and information that was distributed to an intentional sample of (58) individuals, managers, heads of departments and people in the company. The data were processed using a set of descriptive and inferential statistics methods, including (arithmetic mean, standard deviation, relative importance, confirmatory factor analysis, Pearson correlation coefficient, and path analysis). The research reached a number of conclusions, the most important of which is the increasing impact of strategic renewal in enhancing the strategic position with the presence of the interactive variable (organizational agility), The research recommended the necessity of taking advantage of the nature of the relationship between the research variables in enhancing the practices of the strategic position of the company and establishing independent departments and units concerned with studying the external and internal environment of the company to know the latest developments and changes that occur in it for the purpose of taking advantage of the opportunities that are available to it quickly or alerting the company in the event of threats for the purpose of Treat it and reduce its effects.

It is the flowing water above the surface of the earth in the form of thin surface covers of water and it consists of surface flood water when the amount of rainfall exceeds the filtration capacity of the soil, so the water collects on the surface of the earth and small depressions and then begins to flow from it, but for short distances as it connects with each other to form the main river courses, Running water works to form the river channel that is supplied with water from the Tigris River, which supplies the Gharraf River with water, which in turn supplies all irrigation projects to eliminate water, whether the projects are syrian projects or by means and the accompanying difficulties, which negatively affects the agricultural reality and projects in the study area, it can be accepted The results of the tests and counting the water of the river Al-Gharraf is suitable for cultivation with a slight effect that may obtain the characteristics of the soil of the study area, and all the results fall within the permissible according to the Wasit Environment Directorate as shown in Table (2,3,4), after comparing the results with the international standard for the validity Irrigation Water.

This study aimed to identify the reality of the use of electronic information sources in scientific research by graduate students at The University of Shaqra, where the applied descriptive curriculum was used through a questionnaire distributed to the sample of the study, The study concluded with a range of findings: that the degree of use of electronic information sources in scientific research by graduate students at The University of Shaqra is high, while the most common sources of electronic information used in scientific research are the sites of local journals court, while the most reliable areas were the source of information Electronic for graduate students at The University of Shaqra: choosing the subject of the study, it was also found that there are no statistically significant differences between the opinions of the study sample in the degree of use of electronic sources of information in scientific research according to the sex changer. While there are statistically significant differences for the variable computer and internet courses for students with one course and more.The study recommended the need to add courses at university levels related to the sources of electronic information and how to use it in scientific research, and to prepare a detailed guide to the most important electronic sources that can be used in scientific research by graduate students.

This study examines the use of G.I.S and Remote Sensing in monitoring vegetation growth and Health Problems in part of Baghdad between 1972 and 2021 and to determine whether there has been any degradation in this state between these periods. In this study Landsat Satellites sensors MSS, TM, ETM+, OLI /TIRS were used for NDVI classification combined with RGB images. The results produced from the NDVI images gave a good indication of vegetation degradation through the period (2001 – 2021). The study illustrates that a decrease in Healthy vegetation, with a high drought ratio in (2021). The final result was that the NDVI Landsat image gives an assessment for classifying vegetation health and growth, which give a good indication of healthy vegetation areas and those under risk of unhealthy, climate change, water pollution, air pollution, with many other factors get in the way of limiting growth and development of vegetation in Baghdad. GIS and remote sensing data were used. to monitor the changes of vegetation Health over large areas of Baghdad the capital of Iraq.

Through this research, we discussed the Survival analysis, and knowing the variables affecting the survival function, we reviewed the Kaplan-Meier method to find out the differences between the two groups of treatment for prostate cancer patients.The sample taken was 38, The survival probability of the patients was estimated according to the type of treatment, and significant differences were found between them. And, then, we took other data to predict the regression line equation for the survival time through the Cox regression method, data were processed and results were extracted by the SPSS program. A sample of size 30 was taken and the regression line equation was estimated with the presence of two variables, They are the method of treatment and marital status (married - unmarried), and the extent of their influence on the equation was concluded.

We investigated the impacts of Cu doping on the optical, structural, and gas sensitivity related to oxide carbon for CdSe semiconductors in this paper. CdSe and CdSe: Cu thin films that have been deposited on a glass substrate with the vacuum thermal evaporation. The X-ray diffraction (XRD) has been utilized in order to analyze samples, and XRD data has been utilized for the quantification of crystalline size regarding the CdSe thin film. Cu doping also leads to a reduction in crystalline size. In the spectral range 250-850 nm, changes in optical characteristics (absorption coefficient and optical band gap) after Cu doping were evaluated. After doping thin films, optical band gap is observed to be reduced. By using gas sensor system, gas sensitivity of oxide carbon has been investigated. Also, it was discovered that when the Cu doping pair was used; the sensitivity increased while thin film resistance has been reduced.