JOURNAL OF MADENAT ALELEM COLLEGE

Research aims to know what it are an audit, objectives, and its types in terms of the goal. And shed light on a set of INTOSAI standards, to ascertain the extent and manner of their application when preparing and submitting audit reports, whether a monitoring report Financial data or performance audit appraisal report the researcher also reached a set of conclusions that the process of auditing financial statements in the public sector goes beyond expressing neutral technical opinion for reasons that workers in the public sector. They are more vulnerable to fraud operations due to the availability of three conditions, incentives and pressures for being not independent, availability of opportunities, justification of fraud. The auditor in the public sector designs analytical procedures for the purpose of studying the data obtained, studying them and extrapolating information about the activities subject to auditing in order to achieve the objectives of auditing the financial statements. One of the most important recommendations is the need to activate the process of monitoring and auditing financial statements in the public sector, for reasons that workers in the public sector They are more vulnerable to fraud operations due to the availability of three conditions, incentives and pressures for being not independent, availability of opportunities, justification of fraud, giving sufficient importance by the auditor in the public sector to the analytical procedures for the purpose of studying the data obtained and extracting information about the activities subject to auditing in order to achieve the objectives of the audit financial data.

Prepared the general budget is the future financial plan or an estimated statement of the state’s expenditures and revenues that it uses to implement its various activities as well as directing the economy in order to achieve the goals and as a result of the expansion of the programs and activities of government institutions. The areas drawn and the achievement of the desired development goals, so the research aims to pay attention to the financial aspects and to identify the factors affecting the process of planning for current expenditures when preparing the state's federal balance sheet in order to achieve the required goals without wasting money in ill-considered ways One of the most important results of the research that it has reached is that the research sample in the validity of validity is based on the publications of the Ministry of Finance / Budget. The findings of the research are that the accounts of the university formations must take the original approvals for the changes that may occur after the distribution of sub-budgets to avoid the abuses that may occur in the future.

The aim of the research is to find out the role of the correlation between the cost system based on time-oriented activities (TD-ABC) and the target cost system in the development of production processes in the Iraqi industrial companies. In order to achieve this objective, the research was applied to a sample of Iraqi industrial companies, South / Samawah Cement Factory.

The main objective of the research is that the implementation of the target cost system gave a comprehensive explanation of the Samawah Cement Factory about the desired costs of spending and the actual costs and the extent of the company's ability to achieve abundance in order to reduce costs and achieve profits as well as contribute to the implementation of the system (TD-ABC) determination of the unused energy in the production sections of Samawah Cement Factory in order to achieve the low cost which is reflected in the profits due to the low cost.

The most important thing recommended by the research is the need to interest Iraqi industrial companies to apply fair systems in the distribution of costs and organization of activities in a manner that reduces costs and reduces the waste resources, as well as the need to adopt the Iraqi industrial companies to regulate the distribution of costs on activities to achieve accuracy in determining the cost of one unit.

The research aims to prepare a proposed program in accordance with auditing standards and international standards of INTOSAI and based on the laws and regulations and instructions in force and that the auditor to take into account when checking the territory of the municipalities to contribute to the improvement of the process of auditing the territory of the municipalities and assist auditors in completing audits of high underbody procedures and achieve audit efficiency and effectiveness of the goals, and will be reflected to give an opinion on the fairness of the financial statements of municipal institutionsResearch concluded that the Federal Office of financial supervision approved program of activity auditing the municipalities did not include a detailed audit procedures for the territory of the municipalities did my Consider international standards and INTOSAI standards, so researchers recommend the adoption of the proposed program.

The objective of the research is to determine the indirect quality costs based on the activities according to its four components: prevention (prevention), evaluation, internal and external failure, as well as to demonstrate the impact of quality costs on activity basis in reducing costs. The problem of research was no interest in determing indirect quality cost on activity based and the extent to which they can be measured according to its four elements and its impact on the quality of the product. It will benefit from it, as well as the information it provides to management for the purpose of making decisions, as well as to several recommendations. Reducing the costs of both failures (internal and external).

The research aims to identify lean operation and tools and how to apply them, as well as to get rid of all non-value-added activities of waste of time and resources, as well as to identify the practical results obtained after the application of lean operation techniques as well as the amount of financial savings that will be obtained in the case of application. Where the research problem was the result of major developments in the business environment and rapid changes in customer demands has become the need to provide modern systems to meet these requests as the traditional systems are not adapted to the current changing environment and must adopt modern systems appropriate to change quickly response to customers' requests, Where he reached many conclusions, the most important when applying the manufacturing efficiency cycle shows that the efficiency ratio in traditional systems is (40%) and this is a weakness indicator in the company because the amount (60%) represents activities that do not add any value to the product and borne by the company as it reaches searching for many recommendations, the most important of which is the need to implement lean operation , which helps to delete activities that are not value added to the product, which represents a burden borne by the company where the efficiency of manufacturing has become by (71%) when the application of lean operation techniques of just in time.

The aim of this research is to test the correlation and regression between the green human resource as an independent explanatory variable in its dimensions (analysis and design of green jobs, green human resource planning, green employment, green wages and incentives, green performance assessment, green training and development,) And sustainable development in accordance with the requirements of ISO20121: 2012 as a responsive variable in its main components which included the organization context, leadership, planning, support, operations, performance evaluation, improvement).

The problem of the study was the absence of sufficient environmental awareness in the human resources working in the organization under consideration, which negatively affects the achievement of sustainable development according to the requirements of the standard in research. The practical side of the study was completed in the Department of Medicine City / Center for Diseases and Kidney Transplantation. In order to obtain the necessary data and information, the search list was based on the collection of data and information on the indicators of green human resources and the provisions of( ISO 2012: 2012), The use of a set of statistical methods in the analysis of data represented by the weighted arithmetic mean, and the percentage of conformity to diagnose the gap between indicators of green human resources and the application of the provisions of the International Standard (ISO 20121: 2012) And the actual reality of each of them. The simple linear regression coefficient, correlation coefficient,

In order to test the hypotheses and their significance among the variables of the study, the research reached a number of conclusions. The most important of which is the existence of an essential correlation and the significant effect of the green human resource in achieving sustainable development in accordance with ISO 2012: 2012.

The objective of the research is to highlight the role of measuring performance in achieving the objective of sustainable development (the establishment of effective, transparent and accountable institutions at all levels) through the application of the performance measurement framework of the Supreme Audit Institutions of the Supreme Organization of Supreme Audit Institutions and accounting (2016) on the research sample (Federal Board of supreme Audit in the Republic of Iraq) and the research reached a set of conclusions and recommendations. The most important conclusions are the lack of criteria for evaluating the performance of the departments and departments of the SAI, as well as the failure of the Supreme Audit Institutions of Iraq (represented by the Federal Board of supreme Audit) the process of self-assessment of its performance because there is no legal legislation confirms this as well as the absence of a constitutional text refers to another regulatory body concerned with the evaluation The most important recommendations are the adoption of the framework criteria for measuring the performance of the SAIs in evaluating the performance of the departments and sections of the Bureau as well as supporting the legislative authority of the Office permanently as an auditing institution.To be able to carry out their tasks in a sustainable manne.

Since the beginning of the Islamic Sukuk as a financing tool that does not take advantage of the interest of the public and the local and international sectors, it has a clear role in providing financing to the private and public sectors of different types of projects, driven by the desire of a large segment of the public to invest in the tool which is not the basis of its interest and is in conformity with the provisions of the Islamic Shariah. It is not only used to finance projects of a purely economic nature, but has been used by governments and central banks to positively influence the social reality of local communities and to bridge deficits And also in the open market operations to control excess liquidity in Islamic banks by the Central Bank, as we will note in the Sudanese experience with the Islamic Sukuk. In Iraq, there is wide scope for using this financing formula due to the obvious lack of funding directed at various types of economic projects, The continued deficit in the public budget, which requires economic decision-makers in the country to use this tool to be complementary to the two instruments of financing recognized.

The phenomenon of money laundering is one of the most serious financial crimes whose effects are not confined to a specific area or environment, but extend to all political, social, moral and other negative effects of society. As banks are a major target for money launderers, Which are targeted by money launderers to conceal the sources of their money is illegal through the integration of these funds in the economy of the country or the smuggling of these funds outside the country through legal methods and here will be addressed to money laundering operations that are carried out through external remittance issued and received, N through the banking system.

The researcher reached a number of conclusions and the most important, targeting money launderers for foreign and domestic remittances, whether through currency auction or internal transfers in money laundering, than other banking operations.

The researcher also came up with a number of recommendations; the establishment of a department in the Office of AML / CFT, whose functions are to coordinate, follow up and supervise the entities that are in direct contact with the CBI in terms of the nature of the work such as customs and embassies, as foreign remittances are not carried out without the .presence of these entities.

The research problem is to determine the nature of the relationship between profitability and banking productivity in the shadow of the assessment of profitability, it is necessary in shadow of the multiplicity of commercial banks with the presence of government banks, to assess the financial performance of banks to find out the strengths and weaknesses and identify them in order to survive and continue in the competition market and achieve the highest profits in shadow of intense competition between these banks.

The research aims to clarify the concept of profitability and banking productivity and the metrics used in its evaluation, In addition to measuring and analyzing the banking profitability and productivity according to its own standards, and find out how important it is in the sustainability of banks, In addition to looking for the relationship between profitability ratios and banking productivity. Therefore the research starts from stems from the main hypothesis that "the use of profitability indicators and banking productivity scale Malmquist enables banks to evaluate their financial performance accurately and enable them to improve their profitability and productivity". The results of the research showed that Gulf Commercial Bank and United Bank for Investment recorded the highest profitability ratios, In addition that seventeen banks achieved an increase in total productivity according to the variable returns volume model, The banks that achieved a decline in total productivity during the research period amounted to eighteen banks, which means that most banks need to improve the level of productive performance through the exploitation of resources and possibilities available.

The research attempts to show role of corporate governance to limit earnings management according to theory of agency by using governance technics whether internal or external, also many corporate managements attempt to exploit powers given for it to show positive aspects about management of those corporates, and good appearance in front of the owners through manipulation of profits because result of the selection specific financial and accounting policies show the financial position of the corporate in the short term exploiting the flexibility in accounting standards to choose a particular method of accounting treatment and disclosure in the financial statements. To limit these actions, the owners should follow several technics to reduce conflicts of interest between managers and owners, the manipulation of financial and accounting policies, and the persistence of using these policies.

The present research aims to assess the quality of profits using the cash flow statement for the purpose of improving profit forecasting, the research used the quality of profits as an independent variable, and the prediction of profits as a dependent variable, and the research was applied in Iraq Stock Exchange for the period from 2008 to 2017 on a sample of companies in the sectors (Banks, Services, Industry and Agriculture), and the research relied on (SPSS) for regression analysis, (minitab-17) for time series and (R-3.2.3-2019) for Artificial Neural Network (ANN).

To achieve the research objectives, indicators were selected from the income statement and balance sheet (Accrued profitability indicators included: profit margin index, cost of sales index to net sales, total profit to sales index, return on total assets index, return on equity index), from the statement of cash flows (cash flow statement indicators included: operating cash index, operating cash flow index, operating cash flow adequacy index, cash flow index from operating activities for ordinary shares, return on assets from operating cash flows index, return on equity index from Operating cash flows).

The research reached a number of conclusions, the most important of which is that the monetary basis is the best in predicting profits in the sectors of (banking, industry and agriculture), and the same basis in the services sector.

The means and privilages vested in the financial authority in determining and collecting the tex dept are a means through which it aims to preserve the puplic interest, and these privileges exist and are not in line whith the provisions of tax laws. By submitting the tax declarations as well as the right to see everything related to determining the tax debt, corresponding to them with executive and reserve means to compel the taxpayer to pay tax dept.

The problem of environmental pollution emerged with the advent of the Industrial Revolution, affecting human and ecosystems. It has extended to the human, health, psychological and social fields. Internal audit of the environment is one of the important sources of compliance with environmental laws, regulations, and programs.

The research aims to: 1. Clarify the concept of internal audit of the environment. 2. Proposing a model that can be adopted in evaluation of environmental performance through policies and procedures. The research is based on the hypothesis that the research in the presentation and presentation of its concepts is based on the hypothesis that the internal audit of the environment is an integral part of financial and performance auditing within the framework of the comprehensive audit, which requires development and raise the level of professional performance. The research has reached a set of conclusions that can be summarized as follows: (1) There are weaknesses in measures to reduce environmental impacts. (2) There is little interest in providing people with environmental expertise and appropriate rehabilitation. (3) The Unit is not interested in informing external parties of new environmental measures. (4) There are preparations in the unit to prevent or inform potential incidents that have an impact on the environment, but these are not updated periodically.

Objectives: The purpose of the reseach is to apply the Taguchi quality loss function in Iraqi medical products factory to show the external failure costs and losses occure at the factory by identifying and addressing varincess in the production processes and helping the factory to produce products within the targeted value and quality to achieve a reduction in the cost of external failure.

Methodology: The research started from the problem of high external failure costs in the factory of medical products, low quality of medical products and inability of the factory to compete in the market, and directing customers to alternative products and competitive quality and higher price is lower.
Approach: The researcher adopted case study methodology as the appropriate method to reach the objectives of the research. A sample of the factory products was selected (The product of medical backpack) to represent the sample of the study, the statistical methods of their work (Taguchi function, quality control panels).

Style of analysis: The arithmetic mean and range maps were used in preparation for the application of the Taguchi function, to determine the value of losses for the medical backpack product (study sample).

Results: The research concluded a number of conclusions, the most important of which is that there are costs of external failure and losses borne by the medical products factory due to the disparity or away from the target quality, as the medical backpack product recorded significant losses annually in the factory and the reason is the deviation of the performance of the medical backpack product index (research sample) About value and quality targeted.

Concern for the environment is an important priority in different countries; Environmental pollution is the most important source of environmental threat. Pollution levels in the water, air and land environment have reached serious limits, requiring researchers in various sciences to take care of researches that reduce, monitor and reduce their causes within the limits allowed. Air pollution is one of the main threats to environmental pollution, which has a direct impact on human life. It is due to the increase in the temperature of the earth and the depletion of the ozone layer due to the dangerous emissions of gases directly into the atmosphere, mainly NO2 and SO2 .

Because of the great evolution in recording data through modern digital devices, as these data take the form of time series, and using these data suggested several mathematical models to model the behavior of many of the pollutants for use for control and prediction .

In this research, the use of the Box & Jenkins method, Auto Regressive Integrated Moving Average (ARIMA). The polluted letter included NO2 in Baghdad for the period 2015-2017 and a weekly average of 157 views.

This research showed that the time series of the variables is stable, Regressive Integrated Moving Average models. The appropriate model for the NO2 data is ARIMA (1.0.0).

Background: acute appendicitis remains the most common abdominal surgical emergency in both developing and developed countries, appendectomy considered as most frequent operation performed, the diagnosis of acute appendicitis still a surgical dilemma due to wide range of differential diagnosis, that’s why many diagnostic scores had been developed to reduce the rate of unnecessary appendectomy and to avoid post-operative complications of unnecessary surgery, also to reach accurate diagnosis and to avoid missed cases.

Aim of study: to evaluate sensitivity, specificity and accuracy of Alvarado score in pre-operative diagnosis of acute appendicitis.

Setting: Al-Yarmuk Teaching Hospital / Department of Surgery.

Patients and Methods: a prospective study of 225 patients whom were admitted to the department of surgery as emergency cases from Jan.2019 to Jan. 2020. Data were collected for each patient included age, gender, duration of pain, past medical and surgical history, temperature, leucocyte count, abdominal ultrasound, general urine examination, type of an aesthesia, intraoperative findings and post-operative complications, all data were analyzed by Alvarado score.

Results: the majority of cases were in the age group (11-20) 98 patients (43.6%), with accurate intra-operative diagnosis of acute appendicitis (88.89%) after using the Alvarado score in the diagnosis pre-operatively. The negative appendectomy rate was 27 cases (12.0%) which lies within the worldwide range of other studies.

Conclusion: the Alvarado score can be applied easily in a simple way by junior as well as senior doctors to reach accurate diagnosis of acute appendicitis in cases of right iliac fossa pain, to reduce the rate of unnecessary surgery.

Cement mortars are one of the popular composite materials that are used for various purposes in construction industries. Many investigations were conducted over the past few decades with the aim of enhancing its characteristics. Fire resistance is one of these important fields since fire is one of the most dangerous situations for buildings and it has many and different causes such as arson, electrical short circuit, lighting, etc. Therefore, the purpose of this paper is conducting a review of the previous studies on the mechanical properties of cement mortars subjected to elevated temperatures. These studies were examined and explained in a chronological narrative style. Researchers, in general, have inspected the influence of adding/replacing materials in cement mortars such as fly ash, superplasticizer, nanosilica, etc. Compressive and flexural strengths were the most examined parameters. In addition, cooling methods and their influence on fire resistance were also considered.