JOURNAL OF MADENAT ALELEM COLLEGE

Radioactive tracers are radiological technologies that are used in many fields, especially the medical fields and the oil and gas industry, as they reduce the cost of drilling and oil production and workers are exposed to ionizing radiation, which requires the existence of a radiation protection program for the purpose of protecting workers from the risks of radiation exposure and because radioactive materials are classified among the hazardous materials, it is necessary to establish work procedures for the purpose of protecting workers in normal situations and even in case of radiological emergency. This research discussed a scenario of radiation exposure to one of the workers, as it was assumed that the radiation dose is 50 cm away from 235 mSvh-1, which is greater than the internationally permitted and recommended limits. The amount of 10mSvh-1 which requires preventive measures to be taken to reduce the effect of external exposure to reduce the radiation dose by the radiation protection official.

The search aims to shed light on two modern methods of modern management accounting methods namely Kaizen and the value stream. identifying the concepts related to them and measuring the degree of adoption by the economic units researched of the two methods. And applying the Financial Failure Model( Springate) to some economic units and measuring their viability to continuity. And studying the potential relationship between the degree of economic units practicing these two methods and the continuity of those units according to the (Springate) model.

The problem of the research lies in the presence of deficiencies in using modern management accounting methods (KC, VS) and models of financial failure. neglecting their role and their impact on the continuity of economic units. The research was formulated with a number of hypotheses. including economic units using modern management accounting methods, including (VS, KC). The effect and correlation when using modern management accounting methods on the continuity of economic units and sub-hypotheses emerge from them. which is an effect relationship and the correlation between the use of the( KC, VS) method And its impact on the continuity of economic units. There is no statistically significant relationship between the use of modern management accounting methods (VS, KC) by economic units at the sect oral level and the continuity of those units and the occurrence of financial failure of the economic unit according to financial failure models. The research was applied in (7) economic units belonging to the industrial and agricultural sectors.
The research reached a set of conclusions, the most prominent of which was the reasonable use of KC and VS methods at different levels, where the relative weights ranged from 78.7% to 73.2. There is a weak correlation between the use of modern management accounting methods and the dimensions of the impact on the continuity of the economic unit, and that there is a positive effect between the use of modern accounting methods on the economic unit. There is no statistically significant relationship between the use of modern management accounting methods( KC, VS) by economic units at the sect oral level and the continuity of those units and the occurrence of financial failure of the economic unit according to financial failure Models.

External auditors can use the work of internal auditors to provide assistance regarding the subject matter of the audit. External auditors determine the nature and extent of the nature and extent of the work of internal auditors on the nature and scope of the work of external auditors. The effectiveness of coordination with the internal audit increases, for example, if meetings are held during the stages of the audit process. The internal audit provides assistance to the external audit, through knowledge of the economic unit matters, such as the internal control system, more than the external auditor.

The researcher reached a number of conclusions, the most important of which is that the extent of the influence of the work of internal auditors on the nature, timing and extent of the organ’s procedures as an external audit is not determined. As well as the failure of the Supreme Authority for Financial and Accounting Control to evaluate the objectivity of the internal audit function. The research concluded a number of recommendations, the most important of which is the need for the SAI to determine the extent of the influence of the work of internal auditors on the nature, timing, and extent of the supreme organ’s procedures, by exerting the necessary professional care to obtain a preliminary understanding and evaluation of the internal audit function and because due professional care is considered one of the factors affecting The quality of the audit, as well as the necessity for the SAI to evaluate the objectivity of the internal audit function in terms of the administrative situation, as well as the competing responsibilities of internal auditors, the obstacles and constraints facing internal auditing by management, as well as the objectivity is one of the elements of audit quality.

The main aspect of the research problem is represented in the lack of interest in building a methodology that determines how to deal with contracting risk by using what is provided by the indicators and tools of analytical procedures, as these indicators help in assessing that risk. The aim of the study is represented in the following: 1. Clarify the risk of contracting, and the approved indicators for estimating it. 2. Explain the role of analytical procedures in estimating contracting risk. 3. To propose a methodology for estimating contracting risks, using the indicators of analytical procedures. The research is based on the following hypothesis: "The indicators of analytical procedures help the auditor in assessing the risk of contracting, and choosing the means and tools that can be used to deal with and reduce these risks."

The researchers prepared the practical side of the research by conducting an analytical study in one of the Iraqi private banks, the "Iraqi Credit Bank", by adopting a model prepared for this purpose that helps the auditor use the indicators of analytical procedures to assess the risk of contracting, and make a decision to accept or reject the unit under review. The main findings of the research were the following: 1. There is a need for the auditor to take into account the risk of contracting by applying a set of indicators linked to the analytical procedures. 2. The auditor's understanding of the risk of contracting, through the indicators of the analytical procedures, helps in determining a methodology for dealing and reducing the risk by accepting or rejecting the unit subject to auditing. As well as determining the nature, time and extent of the audit procedures. As for the most prominent recommendations, they were as follows: 1. The need to take into account the risk of contracting to protect the auditor himself from accusations of negligence from external users as a result of the gap between what is expected of my audit performance and professional performance. 2. The necessity to develop an assessment of the risk of contracting through what has been applied in the research using the two indicators of the extent to which external users rely on the financial statements, and the likelihood that the bank will face financial difficulties and crises.

The paper aimed to find out the effect of implementing the Government Financial Information Management System (GFMIS) on the effectiveness of budget implementation. In order to reach the goal, the researcher designed a questionnaire that was distributed to a group of accountants, managers and employees in the departments of the Ministry of Finance, namely the Budget Department, the Accounting Department, the Administration Department, the Economic Department and the Information Technology Department, where the study sample consisted of (110) people. The researcher used the statistical package for studies. Seince (SPSS). data entry and analysis. Descriptive statistics and inferential statistics were used to reach the results of the study, the results showed that there is a positive impact of statistical significance for the application of the government financial information management system in improving government financial management systems (budget execution system, payments and receipts system), And in light of the results of the study that have been reached the study recommended the necessity of increasing the departments' interest and knowledge in applying the government financial information management system (GFMIS) because of its multiple functions for planning, control and decision-making in a wider manner, developing the Internet and data base and developing the computers used in the ministries and government departments that apply the government financial information management system. To improve the level of its performance and give it the required speed to keep pace with the development of the accounting environment and to serve the management in the areas of planning and control.

This study aimed to identify the main determinants of the performance of the Iraq Stock Exchange. A set of macroeconomic variables (foreign exchange rates, GDP, and crude oil prices) are studied, and their role in explaining the fluctuations in the market value of ordinary shares of companies listed on the Iraq Stock Exchange, and the study is based on a main hypothesis: “The value of ordinary shares is expected to respond. The determinants surrounding the Iraqi market for securities. "The study found a number of results, the most important of which are: The rise in crude oil prices and the increase in the value of the gross domestic product lead to an increase in the market value of the shares of some companies listed on the Iraq Stock Exchange. While the exchange rate has no effect on the market value of the shares of companies listed in the Iraqi market stock.

The research aimed to measure and analyses the effect of share ownership on its share prices in the Iraq Stock Exchange through a time series for the period from (2012-2020). The research sample consisted of twenty companies listed on the Iraq Stock Exchange that meet the requirements of the study. By sectors (the banking sector by eight banks, the agricultural sector by two companies, the tourism sector and hotels by three hotels, the industrial sector by four companies, the service sector by two companies, and the communications sector by one company) and statistical methods were used to test the normal distribution and test the correlation analysis and use the Pearson correlation coefficient. A number of results were reached, which showed the existence of a weak inverse relationship between the ownership of foreign shareholders and share prices, and showed the existence of a medium-strength inverse relationship between the ownership of Iraqi shareholders and share prices. Thus, the greater the ownership of Iraqi shareholders, the higher the share price and vice versa.

The research aims to identify the extent of the impact of financial flexibility on the value of banks listed on the Iraq Stock Exchange, as well as analyzing the indicators of the research variables, financial flexibility (leverage ratios, liquidity ratios) as an independent variable, and the value of companies (market value shares) as a dependent variable. The research community commercial banks listed on the Iraq Stock Exchange, has been chosen as the (10) ten commercial banks as a sample for the study research period was (10) ten years (2010-2019). Using the financial statements published on the Iraqi Stock Exchange website. It sought to test a main hypothesis. It sought to test a research hypotheses, The effect relationship between the study variables that was used to test the effect relationships between the study variables, and relations of influence between the variables of the study, in order to answer the questions related to the problem of the study and to reach the goals set.For processing the data, it was used many financial equations. The results were extracted using the Excel software.

The study reached a number of conclusions, including that the ability of banks to face external shocks and achieve acceptable levels, by maintaining liquidity and following a moderate financial raising policy that came as a result of their reliance on a flexible financial policy that made them better than other banks.

The research sought to discover the extent to which Iraqi private commercial banks apply quantitative and qualitative disclosures about risks in accordance with the seventh international standard. It proceeded from the problem that there are differences in the commitment of the Iraqi banking sector to abide by the disclosures for each type of banking risk (market risk, credit risk and liquidity risk). And in order to prove the hypothesis of the research, which stipulates that "banks are committed to the requirements of the seventh International Financial Reporting Standard (IFRS7), the requirements related to disclosures about banking risks." The descriptive approach was adopted by examining the bank reports of the research sample, which was selected by the cluster sampling method, and it was 6 Iraqi commercial banks. The research found that the Commercial Bank of Iraq and the Gulf Bank were the only ones who disclosed quantitative and qualitative disclosures about banking risks, and their disclosure began since 2016. The research recommended the need to work on applying disclosure according to the seventh international financial reporting standard accurately, as the standard is between quantitative and qualitative disclosure and the requirements for their disclosure, and that the lack of commitment of banks to this type of disclosure wastes the role of management and weakens its ability to deal with different types of banking risks.

The purpose of the research is to clarify how to use the hybrid manufacturing system in industrial units through its use of modern production and marketing technology, and to show the impact of using this system on reducing production costs, improving product quality and achieving customer requirements by offering products that meet all his current and future needs, where the problem was research into the dependence of industrial units on traditional production methods, which led to the accumulation of products in warehouses, which is an expensive matter because traditional production systems depend on the method of everything produced is sold, and this opinion does not coincide with the development taking place in the business world and the modern environment. It is necessary to find a new manufacturing system keeping pace with this development and the current competitive world. The research reached several conclusions, the most important of which is that the factory did not use modern methods of production and marketing and relied on the old traditional methods, which led to the production of products that did not meet the needs and requirements of customers and thus led to the accumulation of products in stores and the reluctance of customers to buy them, which led to high costs of these products and their obsolescence. The research reached many recommendations, the most important of which is the necessity of applying the hybrid manufacturing system in the laboratory. To study because of its positive results in improving its performance and reducing its costs significantly as a result of adopting modern methods of production, selling and marketing and adopting the method of withdrawal in production and producing products according to customer requirements, as well as deleting all activities and stages that do not add value to the product.

This research stems from the importance of the process of measuring and assessing the auditor's ability to continue in an abnormal situation, which is the situation of crises and the negative aspects they reflect on the economic unit that may prevent it from being able to perform its operations and practice its activity even if its ability to achieve profits and benefits before the occurrence the crisis does not suffer economic unity of any potential faltering Mali, explains research how can the crisis be reflected on the unit's ability economic to continue the need for the auditor to make such an assessment and quickly depending on available information and performing procedures for additional access to audit evidence is based upon a mechanism to evaluate verifier unit economic capacity to continue under the crisis, the most important findings of her research is to use verifier prediction models stalled and the failure of the units of economic assisted in identifying over the possibility of taking units of economic activity and sustainability performance of their work or not, and appointed auditors in learning about MCSE al Units of economic to continue under the crisis hit the economic unit, either the most important recommendations was the need for attention to accounting standards board and verifiability local and international reference for the auditor to work evaluation of the examination of the ability of the units of economic to continue to perform its activities in the event of any crisis hit the perimeter of the economic unit, the necessary modules governmental instruct and procedures for dealing with crises that surround units, economic, threatened and makes them fail to achieve their goals and put an end to the end of the economic, the need for all institutions and government departments and their associations and other organizations and units of economic add a new section to a structure called "crisis management" who diagnoses each risk affects the Doing economic unitary work and preventing it from continuing to practice its activity No, the country does not live through crises that strike it from time to time.

The developments that occurred in the industrial environment and the introduction of modern technology and automation in production processes, resulted in major shifts in production methods, which affected the competitiveness of the Iraqi industrial economic units, as most of these units suffer from weak ability to compete with imported products that invaded. The Iraqi market after 2003, due to its reliance on traditional systems in calculating costs and its lack of application of modern systems techniques that would reduce product costs to improve its competitive position, and among those systems is the Lean Manufacturing System, and that the adoption of the economic unit of this system contributes to reducing costs for what it has Techniques to achieve this.

The current research aims to show how employing the techniques of the Lean Manufacturing System through one of its techniques represented by (Cellular Manufacturing) contributes to achieving a competitive advantage. This technology has been applied to the research sample (Leather Factory / Laboratory No. (7)) of the General Company for Industries Textile and leather, and the research came to the conclusion that the application of Lean Manufacturing System techniques achieves the objectives of the economic unit in obtaining a competitive advantage, by eliminating the waste caused by excessive work completion time as well as the high costs resulting from the unjustified increase in the number of workers.

The significant increase in production after technological wealth and the use of high automation resulted in an increase in the volume of pollution, waste and excessive consumption of materials and energy, which led to a rise in the costs of resources and energy, and consequently its impact on the competitive position of local economic units that still operate with traditional systems and technologies, although companies (External) competition The use of modern systems and technologies, which improved the quality of their products, reduced their costs, and met the environmental requirements, which made it necessary for local economic units to take the same approach in applying modern systems and technologies competitive advantage.

The current research aims to employ the four cleaner production strategies (Reduce, Reuse, Remanufacture, Recycle) to reach an environmentally friendly product at low costs, which enhances the competitive advantage.
The research concluded that employing cleaner production strategies reduces pollution and waste, achieves a safe and sound work environment, reduces costs and enhances competitive advantage.

The aim of this study was to investigate at the effect of co enzyme CO 10, which acts as an antioxidant, on the male reproductive system of rats treated by cadmium chloride. (40) male rats were divided as follows: The control group received just drinking water, the T1 group received Q10 (10 mg/kg) for 60 days, the T2 group received cadmium chloride (25 mg/kg) for 60 days and the T3 group received cadmium chloride (25 mg/kg)+ Q10 (10 mg/kg) for 60 days. The results showed there were a significant increase (p≤0.05) in testosterone hormone level in T1 group compared with other groups (C,T2,T3). While there were a significant decrease in T2 group compared with control group. ICSH increased significantly in the T1 group as compared to the T2 group, but there were no significant differences between the other groups. GnRH levels were significantly increased in the T1 group compared to the other groups, but there were no significant differences between the C,T2, and T3 groups. Testicular sections from rats in the T2 group that were administered cadmium chloride revealed impairment in the function of the testes, epididymis, and vas deference, as well as a reduction in the number of sertoli cells .Testicular sections of rats in the T3 group that were administered cadmium chloride and treated with Q10 revealed full spermatogenesis with prominent sertoli cells. The epididymial duct has normal and high epithelial cells and stereo cilia, with a large amount of sperms in its lumen; the vas deference has high columnar epithelial cells, long and extended stereo cilia, and normal smooth muscle fiber. The present study shows that the antioxidant properties of CoQ10 the basis of the ameliorative role of male reproductive system. Evidence reveals that CoQ10 mainly improves male hormones and testicular function and protects it from oxidative damage by cadmium chloride.

Mass customization is one of the new models that lead to quick response to customer requests and participation in product or service design processes that meet their needs. This study aims to reduce the cost of quality in the economic units through mass customization and finish the external and internal failure costs.

The most important conclusion of the study is that the mass customization system of modern means will help the management of economic units to program their production according to the customer's desire. The most crucial conclusion, that study reached is the need to adopt high-tech systems and then eliminate all costs of external and internal failure.