Kut University College Journal for Humanitarian Science

The research aims to identify the effect of integrated reporting on the value of economic units by addressing both the concept and the importance of value for economic units in light of a new approach to accounting disclosure. The importance of the research is that accounting disclosure is no longer limited to presenting objective financial information. Which is compatible with the capabilities of the average investor, but extends to include a wider range of information that needs extensive knowledge and know-how by investors, stakeholders and analysts in order to make appropriate financial decisions, and this new approach is what is known as integrated reports, and the case study was conducted on Wasit textile and weaving factory. Whose plants are located in Wasit Governorate, by relying on the financial statements for the year 2018-2019 The most important results indicated that the main goal of integrated reports is to identify how economic units add value and how to maintain it over time, by providing financial and non-financial information to all stakeholders, provided that this information is able to meet their needs and help them in making decisions. Appropriate and correct, as well as the creation of the value sought by economic units cannot be achieved through financial information only, but must take into account the external environmental influences and issues that include economic, environmental and social aspects and how to integrate them into the business model of the unit. The two researchers recommend vigorous and continuous efforts by departments in economic units in general and factory management in particular to improve the quality of their products and services in order to ensure their continued survival in the competition market, as well as increase awareness of the factory management and its employees of the importance of preparing integrated reports so as not to lose the benefits that have arisen For its sake and the importance it achieves in creating value as well as enhancing reputation and brand in the short, medium and long term.

This Deliberating aimed to activate the role of internal control in administering fraud risks in accordance with the international standards of internal auditing issued by the Institute of Internal Auditors (IIA), and the guides issued by the supervisory authorities in Iraq, which regulate the work of internal auditors towards the risks of fraud and corruption, considering that Internal audit is the main and important line of defense to reduce fraud and corruption, and for internal control to be effective, there must be an actual commitment to international auditing standards. Fraud is a scourge of corruption in government and private sector institutions. It is imperative to activate monitoring and evaluation tools for internal control to manage fraud risks to reduce fraud and treat its risks. Given the importance of control and its main role in assessing fraud risks, a mechanism was designed to manage fraud risks in government institutions in Iraq. This mechanism was designed in accordance with international standards for internal auditing, guidelines, and enterprise risk management (ERM). The work of this mechanism focuses on the role of internal auditing as a manager of a work team consisting of six categories of employees (staff to follow up on operational matters, employees to follow up on financial affairs, employees to follow up on the assets of the institution, employees to follow up on the work of stores, staff to follow up matters of fraud awareness, legal officer).

The research consists of three basic requirements: the definition of the term expansion of meaning, instances of expansion of meaning, rules of expansion of meaning, and after that the conclusion, results and a list of sources.The research deals with the phenomenon of expansion of meaning and instances of expansion in the Noble Quranic models in which words are used to denote more than one meaning, that is, they have more than one meaning.Expansion of meaning is a steady phenomenon in the Quran and in Arabic poetry, therefore, interpreters, grammarians, and rhetoricians have become fond of it, and have given it a great attention, and considered it a cornerstone of rhetorical expression, especially the Quranic expression.The expansion of meaning means a single expression that leads to several meanings for an intended purpose. The multiplicity of syntactic aspects has an effect on expansion of meaning, so expansion is a creative method.

Creativity appears when the author creates new connotations and suggestive that aim at a purpose according to what he plans for goals and messages that he passes on to the recipient, who in turn searches beyond the images that seem realistic. But it hides deeper meanings, the linguistic representation goes beyond the visual images, it is an infinite suggestion because it is an artistic image that is distinguished by being the fruit of selection and refinement to the tangible material taken from nature and human life and its goal is to stimulate aesthetic emotion, drawn with light and shadow, transgressing the limits of vision to the place with its physical dimensions to other intangible dimensions

The general budgeting systems followed after 2003 in Iraq are based on sections and items. It focuses on achieving revenue without any consideration for medium or long-term planning. Productivity and performance factors are not evaluated. Revenue realization focuses on rules, procedures and regulations more than Its focus is on economic efficiency. Public expenditures are determined in the light of their implications because of a lack of focus on the optimal use of these resources, resulting in a waste of these resources. This means that public budgets in Iraq are structured on the basis that public expenditures are classified administratively, i.e. General expenses are distributed to departments and ministries whose budgets are included in the general budget in the form of appropriations or annual allocations, then these annual amounts allocated to each administrative unit are classified in a qualitative form, according to the purpose of the expenditure, which are called expenditure items or items of expenditure and are often similar . The budgets are a replication of what has been the general budgets in Iraq since 2004, which differ from each other except in the estimated figures of public revenues and public expenditures, as they can be described as distributive budgets whose main task is to distribute Iraqi oil revenues at the exchange doors. Without leading to a qualitative or structural change in the structure of the Iraqi economy.

The South China Sea is of great strategic and economic importance because it is geographically located at the meeting point of the most intensive maritime transport routes in the world, as more than half of world trade passes through it. The South China Sea is surrounded by nine main countries, namely China, Vietnam, Cambodia, Malaysia, Thailand, Indonesia, Singapore, the Philippines and Brunei. These Asian countries have the sovereignty of several regions of the South China Sea, as China claimed sovereignty over large parts of this sea and has built artificial islands in it and is trying to militarize the region by deploying military bases in it, This led to the United States ’intervention for an alliance with other Asian countries bordering the South Sea, as the United States sent its warships and military aircraft to the nearby regions with the aim of keeping maritime and air navigation routes open to all international parties, and the Asian and Western parties fear that the region may gradually turn into It is a "real conflict" point, and the consequences of any clashes in that region may have dire consequences on the global scale.

The COVID-19 pandemic. has led to an economic downturn worldwide, low financial liquidity and a defect in financial stability, which has affected business enterprises and various sectors, and the banking sector is one of the sectors affected by this pandemic, and the research problem lies in asking what is the impact of pandemic. (COVID-19) in the indicators of banking performance and its impact in the auditor's opinion and what is the impact of the (COVID-19) pandemic and its impact on imposing continuity. Because of the importance of this problem, the research was based on a main hypothesis that the outbreak of the (COVID-19)a pandemic affects banking performance, and is reflected in the opinion of the auditor according to international auditing standards. The research aims to present the impact of the (COVID-19) pandemic on the performance in the banking sector, and its implications for imposing continuity. In light of the theoretical and practical study of the research, the researcher reached a set of conclusions, among which the (COVID-19) pandemic is likely to affect the ability of a large number of borrowers to fulfill their obligations in relation to loan agreements and the likelihood of default increases, which affects the evaluation or estimation of expected credit losses. And reducing the profits of banks, which leads to damage to the integrity of banks. Based on the conclusions reached, a set of recommendations were presented, among which banks should be encouraged to exercise the flexibility provided by the regulatory rules, and the terms of loans must be renegotiated and the guarantees and legal procedures imposed on customers when granting bank loans are to be granted to the largest possible number.

The oil sector and the major countries ’attempt to invest and control it in Iran is one of the most important drivers of Iranian history in the modern era since 1908, whether in internal or external developments, after Iran turned into an area of conflict and influence between the major countries, especially Britain and Russia in the first stage. Then Britain, America, and the rest of Europe in the second phase, and for that importance, we will study in this research "Iranian oil in the strategies of the super countries 1953-1962" and how this affected the Iranian interior.

Iraq suffered from problems and structural imbalances before 2003 due to the wars it has fought since 1980, which directly affected some economic indicators, including GDP and the general budget, based on the assumption that there is a relationship between GDP and the general budget. The importance of the research also comes from the fact that the subject of the study is concerned with the study of the most important economic indicators, which have a major role in the Iraqi economy, namely gdp and the general budget, which affect the overall economic activity in the country. The research is primarily aimed at verifying the validity of the hypothesis. The limits of the research were extended for a period (1990-2018) the research reached a number of conclusions and recommendations, including:1.There is a direct relationship between GDP and the general budget in Iraq, as the budget depends on the income of the sectors that make up the national economy.2.There is a clear imbalance in the structure of GDP due to the direct damage to the oil sector.3.There is a clear imbalance in the structure of the general budget due to dependence on oil revenues without other revenues for the economic sectors.

The operating budget system has been seriously considered as a management system to improve the efficiency and effectiveness of the consumption of organizational resources by governments at the national and local levels. Therefore, it is very important to pay attention to it according to the current circumstances in this regard. The current study examines the obstacles that prevent the implementation of the operational budget in universities (Karbala, Baghdad, Babil). Three main factors have been identified in the successful implementation of the operational budget: capacity, authority and acceptance. The aim of the research is to examine the obstacles to the process of implementing the operational budget in a sample of universities. The current research has been applied in terms of purpose, which is a descriptive field in terms of how information is collected. The community also included in this study 419 university presidents, deans of colleges, heads of departments of financial affairs, control and internal auditing, accountants and auditors, and the questionnaire was used as a tool to collect data, and it was distributed to 217 members of the research community and their selection was as a sample. The (SPSS) program was also used. From the reliability of the research tool using the Alpha Crow Nbach coefficient, and testing the hypotheses in this study, using the non-standard (Kruskal-Wallis) test, and the results showed that all the research hypotheses were approved, in other words at present, the universities (Karbala, Baghdad, Babylon) The ability, authority and acceptance to implement the operational budget, and among the most important recommendations is to review strategies to enhance capacity, authority and acceptance to implement the operational budget more effectively in universities.

The problem of the research was that the possession of toxic assets by Iraqi banks, reflected in the market value of banking sector shares, the emphasis on the concept of these toxic assets, their impact and the extent to which they can be traded in Iraqi banks, and whether there is a reflection in the possession of such assets on the market value of shares. The research aims mainly to highlight toxic assets and their impact on market value through information provided by Iraqi banks, so it focuses directly on the study and analysis of the concept of toxic assets and their impact on the market value of shares, as well as the extent to which such assets are located on banks and the adequacy of capital In order to face and reduce risks, the most important outcome of this study is the inclusion of financial lists on these toxic assets, whose negative images affect the market value of the shares of the Iraqi banking sector and thus reflect on the nature of the operations.

The aim of the study was to investigate and explain the impact of the use of Islamic education teachers on electronic learning methods in development for student creativity for students in the sixth literary grades, and to achieve this goal, the researcher designed a test and set it on a basis, and it has also verified the honesty of the scale by presenting it to A selection of Almajdrsin and university professors and some of the educational supervisors, and stability parameters were calculated using the Pearson correlation coefficients for cognitive thinking tests, which amounted to (0.83), and the researcher also worked on preparing many lessons in Islamic education according to Tarska Al-Aleem Electronic and asynchronous.Whereas, the study sample consisted of fifty students from the sixth literary grades, and the scale was applied to them using the accompanying analysis of variance, where the results of the test showed the following:It has been proven that there are statistically significant differences between the equivalent arithmetic averages on cognitive thinking tests as a result of teaching methods, and for the benefit of students who used electronic learning methods when compared to colleagues who used the regular method.

This research aims to demonstrate the role of budgeting programs and performance in rationalizing government spending by addressing both the concept and the importance of rationalizing government spending in light of the acceleration of public spending growth in Iraq, especially after 2003, which caused financial difficulties that cannot be ignored, which reflected negatively on the budget. The public directly; Where the gap between imports and expenditures has widened and the consequent increase in the phenomenon of the deficit in the general budget by large percentages exceeding the percentage specified in the financial laws in force (3%), as well as the decline in the ability of successive governments to adhere to their development programs and projects The matter becomes even more critical in its inability at times to provide the financial support required to provide basic services to society as a result of its increasing burdens; The importance of this research stems from the fact that rationalizing public spending is the only way for the state to reduce the deficit in the public budget and avoid the negative effects inherent in attempts to remedy the budget deficit, whether by imposing more taxes and fees or resorting to loans and others. It is imperative for the government to apply public spending rationalization in all government units without discrimination, as it is a financial necessity that must be achieved. "Prevention is better than cure".

This research highlights the blessed surah (A chapter of The Holly Quran) which is the one of The Holly Quran chapters, An-Najm. The researcher notices that it begins with an oath by An-Najm (Star) which approves the honesty of the most honorable prophet Mohammed (God`s blessing and peace be upon him and his family). The Surah talks about the prophet Mohammed`s miracle, AL-Mi`raj (Ascension which is the prophet Mohammed`s midnight journey to The Seven Heavens). The Surah reminds people that they should believe in God who is the one, then talks about idols, which are worshiped (false) by polytheists instead of Allah, and proves the nullity of these idols and whole deities other than Allah, he exalted.