JOURNAL OF MADENAT ALELEM COLLEGE

This study was conducted in the Department of Life Sciences, Balad Hospital, to see some physiological changes to high blood pressure Pregnancy by estimating hormone concentration and Aldosterone. The statistical results of the study showed a significant increase in both hormone (P <0.01) and the same was observed for urea concentrations observed. A significant increase at a significant level (P <0.01)) and this moral increase is in pregnant women with high blood pressure compared to pregnant women with blood pressure. The variables that did not notice a significant difference among pregnant women Hypertension compared to the control group, no difference was observed In creatinine results.

The past years have witnessed a remarkable development in bank credit activity, after the ‘expansion of various business activities and projects in a qualitative and geographical manner and increasing the need to finance them, leading to the achievement of expansion targets or the start of new projects. This research focuses ‘on highlighting the impact of financial risk auditing in the light of International Financial Reporting Standards on credit decisions. The problem lies in the absence of a financial risk audit program under the application of IFRS in Iraqi private commercial banks helps to provide sufficient information on financial risks that are accurate, reliable and Comparable and contribute to the improvement of the Department's credit decisions,

The aim of the study is to highlight the importance of audit financial risk disclosure in accordance with IFRS and to identify the types of credit risk faced by private commercial banks in the Iraqi environment (sample of which is Gulf Commercial Bank) The researchers reached a number of conclusions, most notably the application of some IFRS in private commercial banks listed on the Iraqi market for securities and also partial application, not full application. Accordingly, the researchers proposed a number of recommendations, most notably the full compliance with the application of IFRS when preparing the financial statements in the Iraqi private banks listed in the Iraqi Stock Exchange and follow up their application and the sectoral body overseeing the activity of private banks to help banks achieve a qualitative leap in the disclosure of Financial risks to raise the level of confidence in management decisions and provide banking services that attract investors to contribute to increase the chances of success and expansion

The aim of this research is to propose a guide that includes several axes to develop the audit process in accordance with the method of joint auditing in line with the international auditing standards, so that it can be applied in the auditing firms that conduct the joint audit.

The guide includes many axes related to the responsibilities of the joint auditors, distribution and allocation of process efforts, conclusions and differences of opinion, so as to provide a unified approach to the audit process. The main results of the research are the absence of an international audit guide or standard that regulates the auditing process conducted in the joint audit method and this leads to many problems, including the risk of an auditor's reliance on another as well as an unbalanced distribution of the work to be performed , while the main recommendations of the research are that it is necessary to adopt a guide related to the organization of the joint audit in the Iraqi environment by the Board of Audit profession in line with best practices recognized Internationally, in such a way as to improve the quality of external audit.

The research aims to prepare the General Budget Tables using the advanced tables application - Excel by designing a program which includes the Macro- automatic execution formulas. The inputs can be entered the specified mathematical equations and pre-prepared software formats to obtain the required data works with precision and high speed despite of the dense input data which reduces a lot of time and effort.

The internal audit system has an important position in the structure of economic units, The importance of this site comes from the importance of the role played by these devices as they represent the support body for the work of the administration through its advisory and advisory role and the guarantor to reduce the manipulation and waste of funds of economic unity as it represents an important stage of public money control. It is also a means of evaluating the effectiveness of operations and ensuring compliance with the standards.

The research aims to identify mechanisms to enhance the quality of the work of the internal auditing bodies(Weaknesses in the work of the internal audit services and a severe shortage of internal auditors).

The research concluded with a set of recommendations, the most important of which are (Confirmation of the adoption of mechanisms that achieve the quality of the work of the internal audit).

The success of the development of oil revenues and activation requires that there be a set of elements and the most prominent provide security and political and economic stability and clarity of political and economic vision of the Iraqi government and transparency in the management of economic resources, whether oil or non-oil revenues, the announcement of the allocations of each ministry and the aspects of this allocation and areas in addition to the formation of committees to oversee spending in the fields of investment or reconstruction or any other field, subject the work of these committees to oversee, control and audit and encourage oil investments in accordance with conditions that do not prejudice the sovereignty and interest of the country, such as tax exemptions total or partial, allow the transfer of profits realized outside the country according to agreed limits. It is also appropriate to follow Norway's model in establishing a sovereign fund which considered as leading development experience in oil revenue management taking into account that the Iraqi economy still needs to continue to build infrastructure, development human capital through education, health and job creation.

The product of the Iraqi industrial companies face sharp competition in the market for several reasons, the most important of which is its high cost compared to foreign products, as well as weak government support for national products, which led to its decline and its inability to compete. Therefore, the research aims to demonstrate the knowledge bases of target cost technique and competitive advantage, The main objective of the research is that the work of target cost technique helps to reduce costs, Ware current product in according to the requirements of customers, which helps the economic unit in achieving a competitive advantage to compete and survive in the market.

Concerns in the environmental issues of depletion of resources, reduction of biodiversity and the emergence of concerns among individuals in green management, despite concerns, are responsible for ensuring environmental sustainability and how to improve them. Therefore, the research problem is the extent to which the environmentally friendly human resource contributes to improving the environment and reducing costs. The research aims to achieve a number of objectives that highlight the concept of human resource objectives and functions in addition to the concept of human resource friendly to the environment and its importance and dimensions. The most important findings of the study that the human resource is two elements of the human resource Environment and the preservation of knowledge capital and is the cornerstone of any business, both on the level of sustainable business or financial and are responsible for the planning and implementation of environmentally friendly policies and without them will be sustainable and difficult green and difficult and based on the above, the most recommended by the study to adopt the policies and functions of the supplier Environment-friendly environment that works towards the sustainability of the environment by directing workers to use the resource available to the economic unit in a positive manner in addition to implementing policies and laws related to environmental safety.

This paper focuses on studying and analyzing information technology risks (ITRs) in an environment that depends on it to perform operation activities. The paper is based on a hypothesis which claims that " The efficient analysis of the quality of the economic unit information technology depends on the examination and evaluation of the unit's controls." The researcher accomplished the applied aspect of the study in a private Iraqi bank, throughout analyzing and assessing (ITRs). This is done by using an investigation form to collected field information about the bank, as a research sample, activities, procedures, and instructions used in the treatment of transactions. Interviews with officials involved in the subject of study also were done. The paper reached a number of conclusions; the most important of which are: A set of risks relate to using information technology (IT) exists. The most significant of these risks are protection weakness of hardware and software, weakening the ability to trace audit trail, increasing the risk of formal errors as opposed to a decreasing the risk of random errors, the risk of unauthorized access to data in master files and other records stored in electronic form and increasing risks of theft of assets in the absence of suitable segregation of duties within the IT environment. IT system controls are effective when they maintain the integration of the information with the security of data being processed. This requires obtaining suitable information, the availability of a variant set of controls carried out for the purpose of checking the accuracy, completeness, and delegation of authorities related to transactions.

Radioactive contamination occurred in different areas in several locations of the province of Thi Qar as a result of the use of the alliance ammunition depleted uranium forces shelled civilian targets and military during the 1991 Gulf War, as well as in 2003 and have been some of the sites to address during the year 2008 by the Ministry of Science and Technology and the Department of Environment Thi Qar and radiation protection center and through contaminated military pieces and packaged and transported to the quarry which was chosen in 2007 and the approval of the Directorate of Thi Qar province, environment and prevention center of radiation and were transferred amount of contaminated soil aggregation (estimated at up to 3 tons ) and cut the number of military scrap, which was taken at the time amounted to 31 pieces of various sizes and geometric shapes.

When a radiation survey in different areas of the province of Thi Qar, especially the areas that were the scene of military operations in 2003, it was revealed the presence of radioactive contamination at three sites for power plants, the Southwest and northern networks circle and rural stores in Thi Qar province due to shelling hardware to depleted uranium by the US bombing 2003 where contaminated by releases of depleted uranium, a number of electrical transformers and walls and columns of concrete and iron in addition to the contamination of the ground in the networking site due to decomposition releases depleted uranium that may have collided with columns of concrete or iron and fell on the land site, which accelerated in the process of degradation and the spread of depleted uranium in the soil of the site.

So, This research aims to identify contaminated areas and pieces the amount of contamination found in the military or civilian vehicles and put them on the radiological map of environmental for the purpose of developing and identifying appropriate methods for each site treatment by the size of the mechanisms and space pollution in order to protect the environment and the population in those areas of the health risks and to prevent the continued spread of this pollution and to ensure that these contaminated transmission mechanisms to other sites.

This study was carried out to isolate Salmonella species from Chicken meat, comparing the conventional method with rapid methods VIDAS ® -Up salmonella SPT (BioMérieux), 142 meat samples (Chicken) from the Local and Imported meat From local markets in the city of Baghdad within the period Septembers 2013 -march 2014. nineteen isolates were diagnosed as genus Salmonella and ensured by National center of Salmonella in Baghdad. nineteen Salmonella serotype (15.8 %) were diagnosed from chicken meat that includes S.typhimurium (% 31.5) S.braenderup, S. dublin S. antum, and S. hadar ( 10.5 % ) for each of them and finally S.entertidis , S.livingstone and S.give at 5.2 % for each of them . The study recorded the serotypes of S.give and S. living stone as the first time in Iraq from chicken meat These results showed high significant differences at (P <0.01) between food samples. The results revealed that the contamination of imported meat was more than local meat and recorded of Salmonella isolates from imported meat that higher compared with local meat , The results Sensitivity test eight antibiotics (Ampicillin , Amoxycillin , cefitizdime, Chloramphenicole ,Impinem, trimethprime, Ciprofloxacin and Ceftriaxone) were observed resistant of the serotypes isolated from food samples towards Trimethprime Cetazidime, Ampicillin, Chloromphenicol, Ceftriaxone, and Amoxicillin at (100 , 86.6 ,40,30 , 33.3 and 16.6 %) respectively, and showed that the sensitivity for each of Imipenem and Ciprofloxacin 100%. VIDAS ® UP Salmonella showed high values of specificity and accuracy. VIDAS ® significantly decreased the time to obtain results compared to the conventional method and this is an important factor in the selection of an analytical method.

Patients opinion mining is reflect patients' observations and perspectives on medical drugs or treatments in drug reviews. The Opinion Model used in this paper focuses on predicting the degree of drug satisfaction among patients. This work aims to apply social-web opinion mining machine learning methods to healthcare. This data set was collected from a web said UCI learning software repository with two sets of data: train and test (75-25%). Where divided the drug ranking into three general classes: positive (7-10), negative (1-4) or neutral (4-7).Where examine reviews of different drugs in this research, which were analyzed in text format and also assessed on a scale from 1 to 10. After that input the dataset to classification by two algorithms used the support vector machine and Logistic Regression algorithm, used this algorithm to improve the results of support vector machine algorithm. The support vector method with logistic regression yields better results in terms of accuracy.

The research idea is based on developing the printed product in a self-time manner and the emergence of four-dimensional printing using the use of reactive polymeric raw materials in manufacturing. It helped to change the product itself when needed automatically. Modern manufacturing techniques are distinguished from traditional ones by adopting engineering, design and computer-aided manufacturing systems through advanced software packages in the field of engineering. As it is considered a key component of the manufacturing add-on system as a whole through design, analysis, manufacturing, operations and reduces the production cycle with the ability to add any design modifications and improve performance with the help of (3D CAD) by creating a database on which the process of engineering is based Inversely, unlike manufacturing in traditional industries, production is from the first step. Upon the final inspection of the product, if it does not conform to the specifications, all the previous operations were mainly wrong and ineffective and a burden on the company as it takes advantage of its best efforts to achieve the advantages above, but it wastes resources and is considered environmentally friendly in the case of cutting industry. Similar with little waste and lighter and stronger than traditional methods of production compared to manufacturing techniques in addition to the entire computer-managed to achieve time saving, costs and high quality, the research concluded that the development of the two-dimensional printer helped in the physical development of the printer Industrial by adding the third dimension (height) and adding the fourth dimension of time to be able to make a product.

In this study, thermal evaporation method was used for coating CIGS thin film with about 1649 nm on a Mo layer of about 560.6 nm which in turn deposited by RF/DC sputtering method on a soda lime glass substrate. Then the samples were irradiated by an alpha neutron source 241AmBe for continuous five days irradiation to reach a neutron flux about 9×1010 n..cm-2.s-1 which is necessary to activate elements of the sample, then samples annealed at 200 ºC temperature in vacuum ambient at about 3×10-5 Torr. A structural, morphological and topographical analysis were conducted and accordingly the samples were characterized by means of XRD, SEM, EDS and AFM. As a result of thermal neutron irradiation, elemental constituent of CIGS slightly transmuted to new elements. Because of the impact energy of the neutrons the XRD peaks are changed and thin film surface average roughness factor increased to 7.97.