JOURNAL OF MADENAT ALELEM COLLEGE

This research was conducted to evaluate the radiation activity of cement and raw materials used in the Kirkuk cement plant by taking samples of cement production stages. The qualitative radiation activity of Ra226, Thorium Th232 and Potassium K40 were measured. The concentration of the gamma spectrometry(HPGE) using the sophisticated Genie 2000 software.
The concentration of isotopes was as follows: (0.16 ± 0.88 ± 0.73) Bq / Kg for Ra226, (4.88 ± 0.72 - 53.48 ± 6.49) Bq / Kg for Th232, (128.20 ± 9.18 - 289.55 ± 12.15) Bq / Kg for K40
The Raeq, I gamma, Hex, Hin, indoor D intake and Iα in cement samples and raw materials to assess potential radiological risks to human health were also calculated to determine the radioactivity content of the buildings and radiological hazards associated with these buildings.

The results of the research presented showed that the concentration of the specific radiological activity of Ra226, Th332 and K40 thorium was the concentration of radioisotopes in the resulting cement and raw materials within the permissible range according to scientific recommendations of UNSCEAR 1 and radiation indicators such as Raeq All samples are in the range of globally determined values. The average of Raeq values ​​for the measured samples from Bq / kg (117 - 31), which is below the internationally permissible values ​​(370 Bq kg-1), the I gamma index is less than 1, Of 1 and the dose rate absorbed in indoor air intake Alpha index is relatively Iα less than 1.

The study shows that cement is not a dangerous source of radiation and is safe for use in housing construction. When compared with concentrations of cement in some countries, it is found to be less or close to the radiation activity of those countries.

By observing the concentration of radionuclides in the raw materials, additives and final output, most radionuclides are released with alkali materials, which are an accidental product, disposed of as waste.

The research aims to highlight the extent to which educational investment can be used to attract funding from outside the budget of higher education institutions through the transition from central to mixed financial support (part of the budget is partially independent) by funding activities. The acquisition and disbursement of funds became a new mechanism adopted in the countries of the world, which will be the best solution for the welfare of material in universities. In order to achieve the objectives of the study, the researchers used the descriptive analytical method by preparing the questionnaire list prepared scientifically by some professors of the Faculty of Management and Economics at Al-Muthanna University. This questionnaire was distributed to some employees at Al-Muthanna University In the College of Management and Economics, the directors of the scientific and administrative departments at the university presidency, in addition to the accountants and auditors at the University of Muthanna. 75 forms were distributed and 70 samples were retrieved (93%). Statistical analyzes were conducted to achieve hypotheses to study, Therefore, the researchers reached a number of conclusions. The most important of which is the absence of a systematic framework within the state's financial policy to regulate the investment process and the insufficient level of financial planning in the preparation of the general budget for investment financing, which caused the lack of continuous funding for public investment programs. The financial policy of the state, especially in the issue of investment and the preparation of a strategic plan within the general budget to support the investment process from the establishment of investment funds within all government sectors or funds within the local administrations of the provinces to support investment there.

The study aims to study the effect of the accounting information system on the relationship between the application of fair value accounting and the characteristics of accounting information (Relevance, Representation, and Comparability) produced by the system and included in the financial statements for the listed companies in the Iraqi Stock Exchange. The finding of study indicated the important role that (IFRS9) and the accounting information system play in achieving high levels of appropriateness.

The development of accounting from the mere keeping of records and the preparation of financial statements that explain the fairness of the financial center to the analysis of this information to reach conclusions not only on the reality and future of the accounting unit but also the interrelationship between those units and the environment and society in which it operates. The goal of the research is to define the concept of auditing. The extent of its application by the external auditor in Iraq and as a result of the broad scope of the auditor's work in achieving the social responsibility requirements of the economic units. To achieve the objectives of the research, a questionnaire was prepared and distributed to the external auditors The researchers have found that the auditor in Iraq is aware of the social audit, but they do not apply and do not prepare a social responsibility audit program when examining the financial statements of their clients. The researchers recommended that the external auditor develops an action plan and audit program to audit the social responsibility and to disclose the social activities of the unit.

The aim of the research is to use green processing activities (green design, green procurement, green manufacturing, green storage, green marketing) to manage environmental quality costs in such a way as to reduce internal and external failure costs by giving importance to prevention and evaluation costs. The conclusions are that the adoption of the Green Processing Series activities leads to the creation of a competitive advantage for the company and the proper management of environmental costs.

Electricity is vital to the daily functioning of modern societies. Its supply is a key factor in boosting production, achieving stability and growth, thus providing employment opportunities and contributing to improving living standards and reducing poverty. It is one of the pillars of sustainable development and its four dimensions (economic, social The research problem was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to achieve sustainable development. The researchers sought to employ indicators of sustainable development in auditing the performance of the electricity sector as well as performance audit indicators issued by the Federal Audit Bureau in accordance with the dimensions of sustainable development, through the preparation of a model "proposed to audit the performance of the electricity sector to achieve sustainable development. A set of conclusions, the most important of which is the absence of a performance audit program of public electricity institutions that contributes to ensuring the achievement of sustainable development. The study came out with a set of recommendations, the most important of which is the need for an audit program that includes auditing the performance of public electricity institutions to ensure the achievement of sustainable development, for the purpose of the advancement of the activity of electricity to serve the current and future generations

Training programs are one of the foundations on which scientific and professional competencies are built in accounting disciplines to be able to measure and communicate economic events and provide appropriate information for decision making. Therefore, the international education standards board (IEASB) of the international federation of accountants (IFAC) has issued international standards combining the most important aspects of building the capacity of accountants and providing them with the requisite knowledge and skills, which results in the end result in the accounting and auditing professions qualified and trained scientifically and practically to lead the economic units efficiently and effectively, ensuring the achievement of quality and upgrading in the development of training programs implemented by institutions dealing with accounting education.

The research has reached a range of conclusions, the most important of which is that the training programs applied at the institute for the four stages of study are fully applied and (65%) requirements of the international accounting education standard (IES 5) experience and practical training, while partially applied (23%) not applicable (12%).

The research was presented to a set of recommendations, the most important of which is the need to rely on the paragraphs of the international accounting education standard (ies 5) experience and practical training and to benefit from it in the preparation and development of training programs for specialization of charted accounting and to ensure the efficiency in the scientific and practical qualification of students and achieve compatibility between theoretical study and practical application.

The supervisory work is a sophisticated and advanced method that has evolved with the passage of times and times to cope with the financial crises facing countries. It is also the safety valve that guarantees the implementation of the business and the achievement of the goals set for the countries and institutions and has become consistent with them to reduce the mistakes and deviations and the possibility of correcting these errors The supervisory bodies are the most important bodies that carry out this work because they have the right to carry out financial, administrative and legal control over the work of the executive body and to report to the highest authority in the state represented by parliaments or The executive authority.

This research aims at measuring the compliance of the Federal Audit Bureau with applying the transparency and accountability standard for INTOSAI and identifying the gap in transparency and thus narrowing the gap. The research reached a number of conclusions, the most important of which is the failure of the SAI to publish the financial statements of the organization, including the use of the funds at its disposal, The financial statements and the reports of the Authority shall be subject to inspection by the legislative authority in accordance with the requirements of INTOSAI standards and poor communication with the media or any other concerned parties about its operations and the results of its supervision and to ensure that it is visible in the field. The research has reached a number of recommendations, the most important of which is the adoption of the international standards of the Supreme Audit Institutions (INTOSAI) from the Federal Audit Bureau in accordance with a predefined work plan. The Federal Audit Bureau is a member of INTOSAI, in addition to providing summaries of monitoring reports in a language In addition to its national languages ​​and work on translating summaries of reports into English.

The Importance of research as a contribution to diagnosis to reality of the application of the context of organization and operation in the central bank of Iraq within the standard ISO9001: 2015, Which is most needed to apply because the minimum standard of work, while the problem of research is focused on difficulty of application of the standard by taken a sample by the researchers, Which is (The Context of Organization and the operation) to be applied in the Central Bank of Iraq using checklists. The Researchers concluded a set of conclusions. Most notably the fact that the standard ISO9001: 2015 is the first limit for beginning of the work, and is adopted by the organization in order to distinguish its services from competitors and start work for excellence.

The research aimed at clarifying the role of cost accounting in banking and providing competitive advantage through the pricing of banking services and shedding light on the necessary data to calculate the cost of banking services. The research adopted a descriptive approach to prove its hypothesis. This led to the calculation of the cost of service accurately. The sample of the research was The Rasheed Bank branch of the Doraa. The research concluded that although there are good financial accounting document and records information that represents the inputs of the cost system, as it is found that there are no accurate details of the expenses and revenues in the accounting records. Therefore the following recommendation was drawn that the cost accounting system should be applied based on (ABC) activities in the bank to accurately determine the cost of banking service and to keep pace with developments in the competitive environment.

The research aims at identifying the relationship between increasing insurance companies' spending on insurance services and achieving customer satisfaction by analyzing the amount of marketing expenses for marketing activities and their role in increasing revenues.

In order to achieve this objective, the researcher used a sample of Iraqi insurance companies published their financial lists in the Iraqi market for securities for the financial years (2015-2016) through analyzing the expenditure data for marketing expenses and revenue achievement. In addition, the research was enhanced by a three- Distributed to the research sample and after analyzing the answers, the research objectives are achieved.

The most important finding is that there is a strong correlation between increasing marketing spending and increasing revenue in insurance companies, which is an important indicator of increasing customer satisfaction in these companies. And the most important recommendation is the need for Iraqi insurance companies to increase attention to marketing activities for the purpose of showing insurance services in a manner appropriate to the requesting parties and to achieve the desire of the customer to obtain them.

The health situation in Iraq has many problems which are represented mainly by level providing health care by health institutions. The health service is considered one of the most important services needed by human because of their association with their life and this service is closely related to human performance and the extent to which the beneficiary accepts the performance level of the health service provided. So many international health organizations have begun to develop reliable standards for health institutions. This focused on the beneficiary of the health service (patient) in addition to the technological, technical and administrative aspects related to health care. Through this research, we seek to explain the differences and similarities between the standards of accreditation of basic hospitals issued by the Health Care Accreditation Council (HCAC) and indicators for measuring the health performance of hospitals in the Iraqi Ministry of Health accredited and indicators for measuring the health performance of the Federal Financial Control Bureau and a statement of shortcomings in those indicators.

The study examined the components of intellectual capital and its impact on the performance of employees in the educational institution by analyzing the relationship between the dimensions of intellectual capital represented by the human (structural relations) and the performance of the workers.

In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of Madenat AlElem University College (the research sample) to arrive at a hypothesis is there a relationship of significant statistical significance to the effect of capital and the conclusion was reached that there is a significant moral effect of the components of intellectual capital on the performance of workers

The rapid development in the world of Internet networks led to the emergence of Internet of things and Web of things which in turn requires speed and self-management for the success of the transmission of information and self-interaction between request and response to the latest event. In this research we clarify the similarity main points between the workflow of the immune system in humans, Artificial Immune Systems which work to protect the body from the strange things that enter the body and which require self-management and the Internet of things as an interconnected network consisting of a combination of things which permits communications between objects, machines and anything else with each other. IoT can be defined as a system comprised of things in the real world, these things are attached to sensors which are connected to the Internet through wired or wireless connection structure that requires self-management.

The concentration effect of multi-walled carbon nanotubes (MWCNTs) dispersed in polyvinyl alcohol (PVA) polymer matrix has experimentally investigated as a saturable absorber (SA) to stabilize the Q-switching performance of ring cavity erbium-doped fiber laser (EDFL). The output pulse width was reduced from 4.6 to 4.4 down to 4 µs corresponding to an increase in MWCNTs’ SA concentration from 0.25 to 0.5 up to 0.75 wt%. The Q-switched EDFL output was very stable as the MWCNTs’ concentration increased from 0.5 to 0.75 wt%, while the lowest MWCNTs concentration 0.25% showed a noticeable instability.

(schauder) an (IFMS) under using the ideas of four , such that by (OWC) self _mapping, As an application the existence schauder and illustrative by some example of (OWC) an (IFMS) usage one process of theories will be studied using implicit relations. This work may be considered as a general statement of (FMS) and to show another sort from theories in (OWC) which are studied by other researchers and unify many results in the topic for .