Al-Kut University College Journal

Abstract Financial analysis is considered to be a diagnosis of a financial situation or function in the institution during a particular productive cycle or during several cycles. This is for those who are related to the institution such as businessmen, banks and investors in order to show all changes in the financial situation and thus to judge the fiscal policy and take corrective action And the subject of the budget analysis carried out by the institution at a certain time in a list to determine the assets of the assets, and the debts to determine their financial assets, and through this budget can identify the sources of activity of the institution and then draw their direction, and discover the reasons for success and failure that Caused The budget should be clear, accurate and real so that those familiar with it can easily draw conclusions during the analysis and judge the importance of the institution. In light of market economics, capital markets and the emergence of joint stock companies, through which the performance of enterprises can be assessed and judged on the results of their implementation and the information they provide used in the decision-making process, the diagnosis of any existing problem and the forecasting of the economic situation Therefore, we have decided to divide this research into four topics. In the first part, we will shed light on the nature of financial analysis by giving a historical view of financial analysis and clarifying its concept, while highlighting the tools and stages it undergoes. In the second section we will present the various functions and objectives of financial analysis. And in the third section we highlight the various financial indicators. In the fourth section we discussed the role of the financial analyst in the transition from the accounting budget to the financial budget through the study of various amendments to the transition, which is the mainstay of financial analysis.

This study aims at identifying the possibility of enhancing the work of internal auditing using information technology at the University of Maysan, The study reached a number of results, the most important of which is the urgent need for the auditors of the University of Maysan to use information technology in the audit process, The research has reached a number of recommendations, the most important of which is the work on the use of information technology for its obvious impact in controlling the quality of the audit process and facilitating the auditing services, as well as the importance of providing computer equipment and accessories In all the audit divisions to handle the evidence and prepare financial reports and the storage of data and information being considered a key part in the completion of external and internal processes and their importance in controlling the audit process, and linking all the people of accounts and auditing in the faculties of the Division of Accounts and control in the Presidency of the University.

The tremendous acceleration in all urban areas, especially in the developed countries. This has led to the developing cities taking these achievements and applying them as they are in most cases, in order to catch up and keep pace with the global trend in urbanization. As a result, overlapping negatives and positives emerged, which confused the public order and stability in taking appropriate decisions in the developing countries. Thus, the urban fabric of these cities became a stage for experiments, especially if these decisions were not taken selectively and deliberately.This has resulted in the suffering of our cities from the heterogeneous variation within the urban fabric and its details and the result of the direct effects and interactions among the changes and developments taking place in other societies as a result of the decisions that are not aware of our urban environment and its social nature. Since the interaction with urbanization is required for change and development, therefore this development should be selective imposed by the nature of society and its environment within the place and time. From here, the research problem crystallized, as the urban fabric of our Arab cities today suffers from the disappearance of personality and distinctive characteristics and a loss of ancient civil identity and our urban fabric has become a mixture of imported and exotic styles of our environment and culture Therefore, we will highlight in this research the stages of the influence of Western thought on Islamic cities in general and the most important causes and problems that the urban fabric suffers from and which most contemporary Islamic cities share. In addition to identifying the most important means that have strengthened our influence with Western thought, and as a result this will lead us to identify the negatives and positives resulting from this influence and thus avoiding negative results in the future when developing, designing and planning cities through taking into consideration our cultural and natural environment and thus enhancing the urban identity of our contemporary cities.

AbstractA lot of administrative processes or all of them are considered to be one of the most important means, most notably in sales management, which in particular need to be forecasted for sales and for the purpose of sales management so a method or method of forecasting must be used to give precise forecasts. The most prominent of these models are time series models and regression models This study is to find out which methods are better for predicting the volume of sales and which is better. Several criteria have been used to distinguish between the models and the accuracy of the prediction So the best model was determined ARIMA (0, 1, 3) among the several models selected to represent the time series data for being the best as shown in both (MS = 1350488 and AIC = 34.232). The results of the prediction accuracy measurements and the results of the future sales forecast showed that the best and most efficient way to predict is Box Genghis method of linear regression method to predict the sales volume of the General Company for Electrical Industries

This current research investigates the organizational culture as an independent variable and strategic distinction being the dependent variable since this research paper aims to diagnose and measure the level of impact between the organizational culture with its dimensions (team work, the importance of administrative development and training, innovation and renewal) and the strategic distinction in its dimensions (tolerance of risks, seizing opportunities, creativity). As-Safwa University College has been chosen as the field to test the hypotheses of the research study. This study consists of an introduction and two sections: the first section represents the theoretical framework which sheds light on the concept of both organizational culture and strategic distinction; while the second section represents the practical framework. The tool used in data collection is the questionnaire method. In view of analyzing the results reached at a number of conclusions and recommendations are provided.

The detection of novel intrusion types is the target of cyber security, therefore best secured network is become very necessary. The Network Intrusion Detection Systems (NIDS) must address the real-time data, since security attacks are expected to be increased substantially in the future with the Internet of Things (IoT).Intrusion detection approaches in this time, which depends on matching patterns of packet header information have decreased their effectiveness. This paper is focused on anomaly-based intrusion detection system, where NIDS detects normal and malicious behavior by analyzing network traffic, this analysis has the potential to detect novel attacks. Robust factors are used for evaluating these attacks by covering previous researches, these factors are: "high accuracy rate", "high detection rate"(DR) and "low false alarm report"(FAR), these factors influence on NIDS performance.

The research aims to estimate the impact of exports on the economic growth of Iraq, as previous studies are still controversial about the relationship between export performance and economic growth, especially in the analysis of time series, so this study used time series data for the period 2000-2018 to estimate the relationship . ARDL estimate is used To diagnose this relationship, the data series were chosen on the basis of data availability as the results of the investigation showed a positive long-term relationship between economic growth and export performance, this research confirms the use of the necessary measures to increase the export of products with added value to the Iraqi economy.