Al-Kut University College Journal

The objective of the research is to determine the impact of the (COVlD-l9) on the quality of financial statements, and the study used the inferential approach to build the theoretical framework and the approach when the conduct of the applied study, and the research The sample included 17 banks listed on the Iraq Stock Exchange for the period 2018-2021. The Jones model was used to measure the quality of financial reports. The research reached a set of results, the most important of which is that the Corona COVlD-19 pandemic has a direct and indirect impact on the financial statements of the companies in the research sample. Companies in the research sample used earnings management to varying degrees during the study period, but the most prominent of these practices emerged during the Corona pandemic period.

The study aims to analyze and measure the impact of asset quality on profit management, as the quality of assets is an important factor to measure the strength of banks and is directly related to capital adequacy, because in most cases, risks are determined through the depreciation of assets, and the practice of profit management is the manipulation of information Accounting As long as there is a deliberate misleading of users of financial statements, and there are often multiple motives through which management seeks to implement management profits, and to achieve these goals, this study relies on a set of financial ratios for asset quality indicators and the (Jones) model for measuring profit management, as well as some Standard models and statistical analysis methods appropriate to the nature of the study to estimate the regression equation. Where the research community represents the commercial banks listed in the Iraqi Stock Exchange and the research sample was represented by (10) banks out of (40), commercial banks listed in the Iraqi Stock Exchange, in line with the variables of the research and for the period (2016-2020) and using annual data. The study concluded that there is a statistically significant inverse relationship between the quality of assets and the profit management of the research sample banks.

The aim of the current research is to identify the impact of human resource management strategies in its dimensions (employment, training, compensation and performance evaluation) as an independent variable in the quality of educational service in its dimensions (tangibility, efficiency, behavioral attitude, content (curricula), delivery and reliability) as a dependent variable at Sumer University In order to reach appropriate mechanisms and suggested recommendations to contribute to enhancing the quality of educational service in the above organization, and based on the importance of the subject in governmental organizations and the prominent role that the researched organization plays in society, the descriptive analytical approach was adopted in the completion of the research, and the research targeted the university leaders of Sumer University from (the president of the university And his assistants, deans of faculties and their assistants, heads of scientific departments), and data were collected from (33) respondents who are considered a community for research and by the method of intentional sampling (intentional or comprehensive), and the questionnaire was relied on in collecting data, which included (44) indicators, and it was also relied on Personal interviews in data collection, and the research was based on the program (SPSS V.23), (Excel 2010), as well as the adoption of descriptive statistics methods (arithmetic mean, linear regression) Simple, standard deviation coefficient of determination (R2), Pearson correlation coefficient and relative importance), and the most prominent results of the research were the validity of the main and subsidiary research hypotheses. Educational.

This research sheds light on the traffic crisis that Iraq suffers from in general, and the Baghdad governorate in particular, and warns all the competent authorities in the Iraqi government to the need to develop urgent solutions and strategies that contribute to controlling and managing this crisis to mitigate its severity, as well as preserving environmental health. The current crisis is characterized by health and environmental crises that are exacerbated daily in Iraq due to the gases emitted from vehicles, especially after the increase in the number of modern vehicles that entered the country compared to the absorptive capacity of roads that have not been developed or modernized, in addition to the economic losses it causes to citizens as well as the costs and damages incurred In terms of roads, lives, and psychological damage to citizens and employees who suffer from roads until they reach their destination. In light of this, the traffic crisis in Iraq in general, and the Baghdad governorate in particular, was chosen as the most governorate experiencing a traffic momentum is the subject of research due to its current importance. Where the most appropriate time series model will be adopted to predict the existing crisis to draw and analyze the crisis to clarify the situation and the damages resulting from it and to give indicators that show the seriousness of the crisis in the near future if the current government does not take some immediate and strategic solutions to reduce the crisis. The search results showed Traffic levels increase with the increase in the population and the limited spaces used for transportation. Weak coordination between all ministries in managing the crisis in order to reduce its severity from various aspects..Weak use of techniques to alleviate the traffic crisis, which is negatively reflected in the delay in completing work in some state institutions، The research recommended the need to issue clear instructions to all citizens, ministries and officials’ convoys in particular obligating them to implement the instructions issued by the General Traffic Directorate and to study the actual need for importing cars, and to set clear determinants that fit and balance the requirements of citizens and the absorptive capacities of the roads by following a clear and declared strategy, in addition to preventing Entering some types of cars with a poor facility and compulsory dropping of old models cars from the seventies of the last century until 1999 and compensating them with an exaggeration of money, with the need to take into account the environment and the health of the community and oblige everyone to preserve them and hold accountable every violation that causes damage to the environment.

The study aims to identify the criteria for Rankings (QS & THE) and the ranks reached by the universities of a number of Arab countries (Iraq, Saudi Arabia, Egypt, Qatar), as well as introduce Iraqi universities to the criteria for international Rankings (QS & THE) and to see the ranks that It was occupied by Arab universities (the research sample), and to achieve the objectives of the research, it relied on the analytical method, while the data was collected based on reports issued by the international Rankings (QS & THE) for the years (2019, 2020, 2021). The results of the research indicate that the largest number of universities that entered the international Rankings (QS & THE) were Egypt, followed by Saudi Arabia, then Iraq, and finally Qatar. The research recommended that Iraqi universities should pay attention to the international ranking criteria (QS & THE) and consider it a gateway to enter other international Rankings such as the Shanghai ranking and other internationally accredited international Rankings.

The study aims to improve the quality of university education using Quality Function Deployment (QFD) and Analysis Hierarchy Process (AHP).The research problem is possibility of application the quality in the field of university education, which the Ministry of Higher Education and Scientific Research seeks to access the international classifications and global competition with Arab and international universities.The importance of this research comes through clarifying how to apply quality of university education using Quality Function Deployment and Analysis Hierarchy Process in the field of university education quality and its development and proposing the results to decision makers in educational institutions to develop university education to find solutions and decisions making to adoption of new techniques and methods for developing the educational service.This research applied in University of Sumer/ College of Administration and Economics, the most results of the research is universities work in a changing and unstable environment today, and it becomes from necessary to analyze the internal environment to identify strengths, strengthen them, weaknesses and disposal to improve the quality of university education.The most important recommendations of the research urged decision-makers in the educational institution to depend on scientific methods in improving the quality of university education within its institutions, such as Quality Function Deployment and Analysis Hierarchy Process.

The research aims to address the poor efficiency in materials and energy flows during productive processes, as well as reduce the generation of waste and environmental effects during the productive processes, as the research problem was the lack of use of modern systems and technologies in most economic units, which led to waste of a large amount of natural resources as a result of weakness Efficiency in materials and energy flows, and the lack of interest in reducing waste and environmental effects, and then accounting for the costs of material flow is one of the best technologies through which efficiency can be achieved in materials and energy flows from inputs to access to outputs, as this technology enables to reduce losses The material that is generated during the entire productive processes, as well as its role in determining the places of defects and weakness that led to the waste of materials and energy and works to address them, and then the costs of the flow of materials will be held accountable to achieve many competitive advantages, including reducing the costs that economic unit bears, improving the quality of products and reducing Time factor while carrying out production operations, as MFCA will enable the feature of creativity while carrying out operations Productivity for economic unity, and then the application of the technology of accounting for the flow of materials will enable the improving the performance of the economic unit and enables the expansion of its share in the markets and acquires a distinctive reputation among customers in particular and in the markets in general.

Due to the lack of hydrogeological studies in Qalat Sukkar / Dhi Qar, it was selected for the study. Eight groundwater wells were selected as the second water source in areas that don't have liquefaction services or don't contain creek coming from Al-Gharraf River. Well water samples were collected on 3/28/2021. (1)liter of water was taken from each well and placed in (1)liter plastic bottles and kept in the refrigerator. Some physical and chemical properties (pH, turbidity, electrical conductivity, Cl- , TDS) of water were studied by analytical and electrical methods in the laboratories of the Department of Soil Sciences and Water Resources-College of Agriculture/University of Sumer. pH values recorded a significant change, the highest value was 8.223 in W6 and the lowest value was 7.713 in W3. EC ranged from 2.45 to 11.570 mmhos/cm. The lowest amount of TDS w was 1568ppm and the highest value was 7404ppm . Well water was classified as medium salinity according to Bouwer classification. The highest value of chlorine was 41.850meq/L and the lowest value was 3.5meq/L. Turbidity was between 2.18 and 101FTU. After comparing our results with the WHO standard specifications and the Iraqi specifications and the international physical specifications for drinking water and Altoviskig specifications for water for animal consumption and Ayers and Westocot classifications, and Scofield classification for the evaluation of water for irrigation purposes, it was found that the water is not suitable for human consumption for drinking purposes, It is also suitable for irrigation and animal consumption.