Al-Kut University College Journal

The products of Iraqi industrial companies face severe competition in the market for several reasons, including its high cost compared to foreign products, as well as weak government support for national products, which led to its decline and inability to compete. The research leads to a basic hypothesis that: Target cost technology plays a key role in determining and reducing the cost of the product, and the most prominent finding of the research is that the work of the target cost technology helps reduce costs with one of its tools and develop the current product, which helps the economic unit to achieve a competitive advantage that enables it to compete and stay in the market.

The target cost technique is one of the modern techniques ofmanagerial accounting that works on managing costs and reducing them to the extent possible by employing its various tools and methods. The reputation of the economic unit within the markets and the enhancement of its competitive advantage and this progress witnessed by the economic unit in light of the developments in the business environment due to its reconsideration of the traditional accounting systems and the application of modern technologies that responded to these developments by producing products at the lowest costs and high quality that achieved a competitive advantage in market.

The research aims to know the interest of the Baghdad Company for Soft Drinks in the role played by the strategic renewal in achieving marketing leadership by adapting to the requirements of competition and knowing the desires of consumers. Which companies face, which requires them to react to the environmental changes and the intense competitive landscape they are experiencing, i.e., to strategically renew themselves, As well as constantly enhancing its ability to change and renew, making it able to adapt to various circumstances so that it can survive, grow and sustain its success, hence the importance of research in focusing on the Baghdad Soft Drinks Company and the contribution it makes to the process of economic development and building the national economy.The members of the research community reached (35) individuals, represented by (the managers and their assistants, heads of departments, and officials of divisions and units) in the company in question. A questionnaire was used to collect data and distributed to a sample of (30) individuals and was fully retrieved valid for analysis, two main hypotheses were formulated. A hypothetical chart was built showing the correlation and effect between the research variables, and the statistical analysis program (SPSS) was applied in using each of the statistical methods for analyzing and processing the data, which included (arithmetic mean, standard deviation, relative importance, alpha-Cronbach coefficient, Shapiro test Wilk, coefficient of determination R2, Spearman's rank correlation coefficient, F test) The research also reached a set of conclusions, the most important of which is the company’s lack of interest in granting incentives to employees, which reduces their enthusiasm to work in creative ways in completing the work entrusted to them. Achieving excellence and superiority over others.

The research aims to determine the role of marketing intelligence dimensions represented by (customer intelligence, market intelligence, competitor intelligence, product intelligence, supplier intelligence) in improving products represented by (superiority, satisfaction, simplicity, ability to examine and test), and the statistical program (( SPSS for the purpose of analyzing data related to the researched field, and showing the correlation and influence relationships between the variables, through several descriptive and analytical statistical methods, by distributing (96) questionnaires to a random sample of workers in the Green Fields Co. for Frankincense Production Ltd. in Salah al-Din Governorate, and it was retrieved ( 83) a valid form for statistical analysis, In the light of the statistical results, a number of conclusions were reached, the most prominent of which was the existence of a positive correlation and influence between marketing intelligence and product improvement. And a set of proposals that serve the research and achieve the greatest benefit from it.

The research aims to explain the possibility of explaining the reflection of the Corona's pandemic events on financial reports and the standard of international accounting 10 and the research problem focuses on the emergence of a global epidemic represented ( In the Korona Shory), as its appearance led to a great loss in the economies of countries for all economic units, some of them reached the announcement of their bankruptcy, and that the users of the financial statements need a diamond for reliable information that helps them in assessing the financial position of the economic unit. Therefore, the research problem is centered on the responsibility of the auditor for subsequent events in light of the Karena's pandem Impact on the date of preparing these reports, and the international accounting standard must be applied 10 due to its importance in decision -making and disclosure of transparent information with credibility and necessity.

The research studies government spending and its role in achieving Iraqi economic stability during the period (2004-2020), clarifying the concept of government spending, the nature of spending and its impact on inflation, as well as studying the volume of spending and the level of its impact on the Iraqi economy and the volume of investment and consumer spending.

TD-ABC technology is one of the important technologies, because it provides solutions to the problems that economic units suffer from, which is the high prices of local products compared to competing foreign products, which led to the creation of great pressure in front of economic units due to the low quality of production and its high costs and the research problem was the following question ( Does the use of TD-APC technology help to allocate its indirect industrial costs and distribute them more fairly between the products used by them and does it affect administrative decisions, and therefore the goal of researching to clarify the concept of TD-APC technology, and explain its role in rationalizing administrative decisions, and the study gained Its importance is that the role that modern accounting techniques play in addressing shortcomings in traditional systems by being the fact that most economic units need to be reviewed in their current reality because they use traditional cost systems that led to the exit of their products from competition, and in this regard the study recommended using modern technologies to confront The intense market competition and the most important of these technologies is the TD-APC technology that focuses on addressing indirect costs, taking the customers ’desire with an eye Considering, market competition, cost management and the allocation of indirect costs.

The study aims to know the impact of strategic information systems and their role in managing financial crises, through a field study on the Asia Cell Telecom Company, and to know the extent of the availability of infrastructure for information systems and to measure its effectiveness in the company under study. The study population consisted of all employees in the: senior, middle, and executive departments in Asia Cell Communications Company, as an intentional sample of eighty Asia Cell Communications employees was selected, and the study relied on a questionnaire for the purpose of collecting data and analyzing it statistically using the SPSS program, as the study concluded that there are Significant and statistical effect between n strategic n information n systems n in terms of operating n systems and financial crisis management in Asia Cell Telecom Company, and the presence of a significant and statistical effect between strategic information systems in terms of n control, organization and communication, and financial crisis management in Asia Cell Telecom Company, and the presence of an effect It is significant and statistically significant between strategic information systems in terms of strategic planning and financial crisis management in Asia Cell Telecom Company, in addition to the presence of a significant and statistical impact between strategic n information systems and financial crisis management n in terms of the use of information technology in Asia Cell Telecom Company.

The research aims to analyze and study the effects of changes in exchange rates in light of the international standard of accounting (21) and to explain the effects of changes in exchange rates on financial statements. As a group of conclusions was reached, the most important of which is that international accounting standards dealt with the issue of the effects of exchange rates from the issuance of the international accounting standard (21), which stated that these changes affect the final accounts, and the accounting standards, standards and principles must be reviewed that allows the use of alternatives Several in accounting treatments, that is, calculating allocations such as doubtful debts and emergency allocate, as well as a lack of disclosure and transparency of financial statements within economic units. The most important recommendations are the necessity of the Iraqi associations for accountants to activate the skills and expertise of accountants by organizing teaching courses for the stomachs of financial statements in order to help them in applying accounting standards, and restricting the work according to the accounting principles that affect the results of the accounting lists in order to rationalize administrative decisions.

In this research, a quantitative - descriptive economic analysis it conducted on a sample of grape orchards in Diyala Governorate - Iraq for the production season 2022. Through a questionnaire conducted with a stratified random sample that included (56) farmers from the study population of (563) farmers, In the quantitative analysis, the simple profit function consisting of profit as a dependent factor, selling price of production, input costs, and marketing costs it estimated as independent factors. The analysis showed the significance of the marketing costs and the insignificance of each of the sale price of the production and the costs of production inputs. Marketing efficiency was calculated as it reached (28%) by measuring it with the effect of the marketing margin. As for the descriptive analysis, it showed the high variable production costs, which constituted (72.8%) of the total cost of a marketed ton, while marketing costs and fixed costs accounted for (10.2%) and (17%), respectively, of the total average cost of a ton. The marketing environment of the farm was also analyzed, as it became clear that (54.7%) of the sample producers were affected by the factors of the internal marketing environment in their marketing, while (77.9%) of the sample producers were affected by the factors of the external marketing environment. The research recommendation was the need to regulate the marketing of grapes in the study region, as well as support the prices of production inputs in order to ensure profitable profits for the producer.

The Iraqi economy suffers from a deficit in its budgets due to the impact of revenues on global oil prices, and because of Iraq’s dependence on rentier revenues from oil revenues, with the aim of diversifying sources of income to enhance public budget revenues, and the need for rationalization in terms of expenditures and optimal exploitation of resources in an efficient manner. In this research, the proposed mechanisms for financing the budget were addressed. And ways to enhance it in order to achieve additional income to supplement the budget revenues to reduce the deficit between the scarcity of financial resources and the increase in public expenditures.

Regression analysis is an important and simple technique in machine learning, which entails determining the optimal line that intersects the original data points to determine the strength of the relationship between one or more independent variables and the dependent variable. Multiple linear regression analysis can be used to describe this relationship between variables based on their scores. There are a variety of algorithms used in supervised learning methods. In recent years, a large number of supervised learning methods have been introduced into machine learning. Supervised learning techniques have become a field of scientific research activities and are applied in processing and analyzing various data sets, which is called the regression approach. It has become one of the most critical features of supervised machine learning, with the ability to analyze available data and future predictions. The supervised machine learning method and the regression method of all kinds are the two basic techniques in which we will cover the basic aspects of the topic. Whereas, machine learning is concerned with the field of predictive modeling, reducing model error, or making predictions more accurate than they can be at the expense of interpretability. In machine learning applications, we will use algorithms and replicate their use in various other fields, including statistical science, and how to investigate them. In this field, linear regression has been studied and developed as a model to understand the multiple relationships between variables of inputs and outputs. It is a machine learning algorithm and a statistical algorithm.

Asthma is the hypersensitivity-reaction. Numerous elements were mentioned as being crucial in the pathogenicity of asthma. By using the ELISA technique on the sera of 100 asthmatics and 50 supposedly healthy controls, the amount of total IgE was measured, and the level of vitamin D3 was estimated using the same procedure on the subject sera (60 asthma-patient and 30 controls). According to this study, asthmatic patients' sera had significantly higher total IgE levels than control groups (P=0.001). Also, the study found that asthmatic patients' serum vitamin D levels declined significantly (P≤0.05) compared to the healthy control group. In addition, demonstrates decrease in vitamin D levels in severe asthma compared to moderate, mild asthma, and control at high significance (p= 0.001), helps to explain the relationship between vitamin d and asthma severity. Furthermore, Total IgE and Vit. D3 test found to be the ideal test for those with asthma.

Objective :"Prior to any restorative therapy, it is crucial to disinfect the dentin surface to ensure the treatment's durability.. This research was done to find out how different dentin cleaning techniques affected the shear bond strength (SBS) of resin-modified glass inomer cement both immediately and afterwards (RMGIC)..Material and Methods: "A smooth dentinal surface was obtained by trimming the occlusal surfaces of 60 extracted premolars, which were then randomly divided into three groups. 2% CHX gluconate in group II, ozonated water in group III, and group I distilled water (control). Subgroups 1 and 2 of each group were then examined for shear bond strength after 24 hours and three months, respectively (n = 10).Results: For 24 hr, the shear bond strength was higher in DW followed by Ozone while it was the lowest in CHX with significant difference while for 3 months, the shear bond strength was higher in CHX followed by Ozone while it was the lowest in DW with significant difference.Conclusions: According to the study's findings, it is advised to employ ozone as a disinfection agent to prolong the life of the GIC restoration and prevent bond strength deterioration.

Long Term Evolution (LTE) is one of the mobile systems that used in Fourth Generation (4thG) cellular networks. The LTE stream cipher algorithm is called Zu Chongzhi (ZUC) algorithm. The ZUC is a set of rules and is the core of the Confidentiality algorithm EEA3. This paper offers with improving the security of data transmission in 4G networks. Hence, an attempt to enhance the encryption and de-encryption times is done throughout this work. In this paper, the ZUC algorithm is upgraded by adding two 32-bit keys in the non-linear function layer. Upgraded ZUC (U-ZUC) is the core of the confidentiality algorithm EEA3 which is also upgraded. The obtained results show that the proposed algorithm exhibit good encryption and de-encryption times as compared with ZUC and U-EEA3 algorithms. All the algorithms presented in this work are simulated and tested by Matlab software ver. 2022b.