Al Kut Journal of Economics and Administrative Sciences

This study is necessary in achieving the dimensions of sustainable development in the field of solid waste recycling and shedding light on the accumulation of this solid waste in the environment and society
The process of waste recycling contributes significantly to achieving social and environmental balance and contributing to achieving economic resources. The advanced management of solid waste using scientific treatment and advanced technology for recycling, which affects the dimensions of sustainable development.

With modern manufacturing environment has become the achievement of quality is not expensive, but the taxpayer is not achieved, so it has become a quality necessary, and should be available in any company wishing to achieve the goals of growth, balance and stability in the market, has quality or quality gained great importance old and newly of those important and increased in With markets and competition international and global in today\\'s world, as is the quality one antecedents which seeks to achieve Director Almasraleom, a competitive weapon used by companies today to attract consumers and achieve excellence and leadership in the market, and for access to quality must bear the burdens associated with them called the cost of quality is defined as Costs arising for the purpose of preventing defects or treating a low-quality product. Quality costs consist of four elements, the costs of prevention, evaluation costs, internal failure costs, and the costs of total failure. The competitive target \\"P-stated\\" interested in organizations of different activities as the customer\\'s satisfaction and meet the needs of consumers represent a strategic goal for any organization that wants to find a place \\"continue and improve its position and the evolution of its activities and its diversity, this constitutes a quality entrance to one of the methods that seek to achieve organizations,

Abstract:
Reflected The technical developments taking place in the world in the economic system on the accounting and economic changes and developments in the business environment hav had their impact on accounting and on the appropriateness of the financial reports in its current form and the rules that are the on basis of achieving the objectives of dealing with users of those reports in terms of quality and the confidence of stakeholders. This study reached several conclusions and recommendations, the most important of which is that the members of the boards of directors of Iraqi banks are not familiar with the requirements and objectives of information governance, and there is no conviction by some administrators of the importance of governance and its effects. Work within the principles and rules of governance

Abstract
The current research aims to measure the correlation relationship between some personal and functional characteristics of faculty members at Kut University College with the components of blended learning. The researcher used the descriptive analytical method to achieve his intellectual and applied framework. The questionnaire was designed to collect data according to the orientations of the intended sample of research, consisting of (50) faculty members, about their personal characteristics, their attitudes towards the components of e-learning, and about the contributions of the faculty member and his role in the success of the application of the blended learning system in his educational institution. The Statistical Package for Social Sciences (SPSS) was employed to extract and analyze the results of the research and to test hypotheses. The most important conclusions: - There are statistically significant differences between the averages of the research sample's orientations towards the components of the blended learning system due to the variables of education level and length of service - There is a positive direct correlation between the role of a faculty member and the components of blended learning.The most important recommendations: Creating an interactive educational and teaching environment in which the ingredients for the success of the application of the blended learning system are available in order to enrich the quality of the components of the educational process and its dimensions: knowledge, skill and emotional, traditionally and electronically to achieve the goals of community development to meet the needs of the labor market - The faculty member implements the instructions and controls and embodies Institutional culture, principles of professional ethics, social responsibility and national identity locally and globally.

Abstract
The impact of the technological transformation process on economic development has restructured the environment of the traditional economy based on the base of natural resources into the environment of the new knowledge economy based on the base of knowledge resources. The importance of research stems from the growing role of research, development and innovation in economic growth. The research problem is reflected in the varying levels of spending on research, development and innovation activities in the selected sample countries. The research aims to reveal and define the concepts of the knowledge economy and analyze its indicators with an approach to the efficiency of the performance of these indicators. The research assumes that the promotion of technological knowledge leads to stimulating the economic development of the selected Arab economies. The research follows a methodology that adopts the shift from deduction to extrapolation of perspectives and statistical data in order to come up with conclusions that support the design of development policies by activating the transformation process towards a knowledge economy environment. The spatial boundaries are centered around a sample of the selected Arab countries and the temporal boundaries cover the period 2010-2020. We conclude that the Arab countries are still witnessing the absence of techno-economic policies that involve common goals or joint cooperation that help them improve their productivity and increase competitiveness. We recommend the need for the private sector to participate directly and intensively with government agencies in developing and implementing a plan for the transition to a new economy based on technological knowledge by increasing private sector spending on research and development.

The research seeks to identify pilot projects, audit and employ the Key Indicators (KPI) model in auditing the performance of pilot projects in the Ministry of Higher Education and Scientific Research by applying to the project of using sand dunes as building materials - University of Baghdad to reach To conclusions about the extent to which the project achieved the desired goals. The research reached a set of conclusions, the most important of which is the failure to achieve the set goals represented by using the results of the research by the beneficiary authorities. It also did not achieve the desired benefits from the research, which were identified by the researchers for their pioneering research project, in addition to the deviation in Actual cost compared to estimated cost

The industrial environment has witnessed in the recent period radical developments in production methods and technology, in addition to changing the form and pattern of competition, which led to the need to develop and update some administrative or operational philosophies or methods to ensure that the facility is based on the maximum possible efficiency and effective utilization of the resources available to it. And then maximizing the firm’s total profit and its competitive ability, and then the continuity and growth of the facility, and this topic aims to study and analyze the theory of constraints and the possibility of developing it so that a new philosophy emerges from that development, which is the accounting of achievement as a new entrance to the development of quality cost systems to help the facility achieve many goals such as reducing manufacturing time Improving the quality of products and increasing profitability .... to other operational and strategic goals that the industrial facility seeks in the modern manufacturing environment.

Abstract
The research aims to prepare a proposed audit program in accordance with the laws, regulations and instructions in force, which the auditor must take into consideration when auditing the activity of business incubators and the Income-Generating Projects Support Fund to contribute to improving the audit process, as the audit program expresses the basic tool of the auditor’s work to achieve its goals and facilitate the task of the audit team as well as protect it from liability When followed because it is a proof of due professional care, and the research found that there is no audit program at the Federal Oversight Bureau to examine the activity of business incubators and the Income-Generating Projects Support Fund, as well as the existence of an efficient internal audit in the economic unit to audit the activity of business incubators and the Income-Generating Projects Support Fund Contributes to reducing the time and effort on the external auditor, and based on the above, the research presented a number of recommendations, including the need to adopt the proposed audit program for the purpose of examining the activity of business incubators and the Income-Generating Projects Support Fund by the Federal Financial Supervision Bureau, the need for cooperation and coordination between the internal and external auditors during the implementation of Audit and control work to ensure the achievement of audit objectives in general.

Abstract
In this paper, we discuss a new generated class of continuous distribution, named Truncated [0,1] Half logistic- Truncated logistic distribution ([0,1] THL-TLD). Some of properties of our distribution will be presented. Such as the rth moment function, the function of reliability, the function of hazard rate, the function of stress strength and the function of Shannon entropy.

Abstract
The Study depended on knowledge of transformational leadership practices to developing the performance of the workforces in organizations .To achieve the goal, the study population consisted of all managers or their representatives in insurance companies operating in Iraq, and the study sample included the community. In total, that is, all employees at all administrative levels in Iraqi insurance companies (133) individuals, (133) questionnaires were distributed, and the number of retrieved questionnaires reached (126) questionnaires. (7) questionnaires were excluded due to their inefficiency in the statistical analysis, thus the number of questionnaires that were subjected to statistical analysis became (126), at a rate of (94.7%). ) out of the total number of questionnaires that were subjected to statistical analysis distributed questionnaires, which is an acceptable percentage for conducting statistical analysis. In light of this, The study sample relied on statistical methods and tests in order to obtain real information that increases the strength of the scientific results obtained by the study sample: The importance of the basic dimensions of transformational leadership, which consists of five dimensions that were addressed in the study sample, was determined. Where the tests showed that there is a clear effect between the basic dimensions in the administrative levels in the work environment of the Iraqi insurance company. On the other hand, the concept of transformational leadership and its role was clear in improving and increasing the skill, experience, and efficiency of employees and how to tackle difficulties and challenges. The results of the study came clearly on the existence of an effect between all dimensions of the independent variable in the research (transformational leadership) on the dependent variable (motivation of workers). In addition, the results of the study showed that the level of effectiveness of the decision-making process in the Iraqi insurance companies was a high level of the efficiency of decision-making among the company's managers.
Keywords: transformational leadership (TL), administrative personnel (AP) , motivation, individual considerations (MIC), Inspiring motivation (IM).

Abstract:
The study aims to determine the factors affecting to apply international financial reporting standards from the viewpoint of accounting specialists in Iraq, using the hierarchical method. The data is based on a sample that includes all accountants, auditors and financial managers in various industries such as tourism, oil and gas and agriculture, who are active in the Iraq Stock Exchange, and also includes Iraqi academics in accounting and auditing. The data is collected using tools including the interview and questionnaire during the period ending in 2020. The factors that affect the necessity of application were identified in the views of a sample of professionals, as well as showing a percentage or the lack of proportionality of these factors in a whole or partial viewpoint, and the primary effective indicators were extracted by referring to specialists to identify the main indicators through opening questionnaire analysis and classification using the Friedman method. Then the results of the hypothesis testing were checked using SPSS26 software and the one-sample statistical method, T-test results indicate that economic factors, political factors, social factors, human resources and information technology are the main factors that effect to apply IFRS. Moreover, the order of priorities in Friedman's method categorized the indicators as follows: economic, political, social factors, and human resources, effective factors of information technology, and international factors in Iraq.

Projects play an important role in the development of the country; the development of projects depends on the quality of the projects. Therefore, this research aims at identifying the extent of Almansour state company for constructional contracts for the Fast traffic Building Project by implementing the project quality management according to the international standard (ISO 10006: 2003), Where projects in recent years in Iraq have gained importance, especially after the year (2003), Resulting in increased projects and because of the high profit margin of enterprises entered many companies in the market leading to increased competition, Which strongly imposes on Almansour to improve its operations by implementing the project quality management according to the international standard (ISO 10006: 2003), In order to obtain high quality and profitability. The quality results of these projects do not conform to the specifications specified in advance due to the lack of attention by the quality management company in its projects according to the international standard (ISO 10006: 2003), and this is the problem of the research. And that the importance of the research came to achieve the project of Almansour without deviating from the predefined quality specifications and the minimum number of resources possible.
This research reached a number of conclusions and recommendations, most notably the lack of concern to quality management in their projects in accordance with the international standard (ISO 10006: 2003), Therefore, appear the recommendations necessity to implement and improve quality management in their projects in accordance with the international standard (ISO 10006: 2003), in order to achieve the end of the project with the required quality by reducing time, cost and resources.

Abstract:
The agricultural sector is of great importance in most economies of countries, and is also considered one of the important sectors in any society because of its effective and significant role in their economies, and that agricultural production is gaining importance in general, as well as the production of dates in particular with great nutritional and economic importance, especially in many countries that It has a comparative advantage in the production of dates.
And that dates are a semi-complete food material and that sugars are one of the most important compounds, and palms are of economic value in general and agriculture in particular. Internal and external conditions and challenges negatively affected, in addition, a large number of palm trees were exposed to agricultural pests, and this affected the prices of dates at levels and costs that were not commensurate with production, which made farmers slow down as well as reluctance to develop them, and directed large numbers of labor to other, more profitable job opportunities. And less effort, which led to a higher cost, as well as a decline in the production of dates in Iraq.
The most important conclusions were that there are a number of problems and obstacles that prevented him from developing the agricultural sector, and this led to the weak return of the agricultural sector as well as a decrease in its contribution to the gross domestic product. The most important recommendations were as follows: the need to use modern scientific methods for soil reclamation, as well as increasing the size and varieties of palm trees, by following scientific methods in a manner that suits and serves the needs of the agricultural sector in Iraq, such as using methods of textile cultivation to ensure an increase in the quantities produced from crops, as well as establishment of agricultural laboratories that specialize in developing agricultural production in Iraq.

Abstract
The research aims to analyze the effect of transaction costs resulting from the purchase of harvesters by deferred payment method on the profitability of wheat and barley farmers in Baghdad Province. To achieve this goal, a stratified sample was selected that included 150 farmers of wheat and barley farmers in the governorate, and the data was collected through a questionnaire form prepared for this purpose. The research followed the descriptive and quantitative method in analyzing the data and extracting the required results. The results of the logistic regression analysis showed that some elements of the transaction cost, such as the time saving and the level of investment allocated to the harvesters, have an important role in choosing the futures market for agricultural crops. The results of the multiple regression of the estimated farm profit model for harvester services also showed that the purchase decision in terms of transaction costs had a significant effect on the farm profit of the studied sample. The research recommended the necessity of reducing the time required when conducting the transaction and signing a contract with the other party, because reducing the time will reduce the uncertainty of the other party's behavior in its credibility towards the processing of harvester services with the specifications required by the farmer.

Abstract:
The additive partial linear model (APLM) was used to estimate the effects of some linear and non-linear explanatory variables on the response variable represented in the market value of the Baghdad Soft Drinks Company. Four methods have been to choose and estimate the model, namely ALasso, SCAD, Elastic Net and Adaptive Elastic Net. The methods used were compared using comparison criteria represented by mean squares error and coefficient of determination. Through the results of the analysis, it has been noticed that the method Adaptive Elastic Net is more efficient than to other methods.

Research aims to present a Procedural Visualization for the integration of the Economic Order Quantity Model (EOQ), a model that adopts the mathematical approach to reducing inventory costs through mathematical analysis - with Just in time technique (JIT) - one of the most famous modern cost-effective techniques that has strove to reduce or zeroing inventory costs - by benefit from the same cost data by the two methods, Ready-Mixed Concrete plants at Al-Fao General company have been selected to build this visualization. researcher adopted the descriptive and analytical approaches in analyzing the data obtained from the records of a number of Ready-Mixed Concrete plants in the company to build the proposed visualization in order to develop a framework to test the hypothesis of research and achieve its objectives based on the data obtained, and the researcher reached a set of conclusions perhaps the most important of which confirms that the integration of the economic order quantity model (EOQ) with the Just in time technique (JIT) ) avoids costs that do not achieve value and thus reduce excess inventory costs, so one of the most important research recommendations was to emphasize the need to create the conditions for the integration of that model with that technique because of the importance of this in increasing and raising revenues by reducing inventory costs.