Al-Kut University College Journal

The study of the problem of poverty and the labor market is one of the important studies affecting the life of society, namely the lack of monetary and moral aspects of cultural deprivation، education, adequate housing and participation in the decision, so many countries concerned with addressing the problem of poverty because of the great importance of society and the national economy, Programs and policies are short, medium term and long term. It can be said that this research attempts to shed light on poverty and determine the type of poverty in Iraq and then analyze the labor market and access to a relationship between the two variables. Thus, the study found a direct and indirect direct link between poverty and the labor market through unemployment, inflation and population size during the period investigated. The policies adopted by the government at the time did not give them the required level. The research also concluded that the most important programs can be used to address poverty. The labor force is to improve the productive apparatus represented by the industrial and agricultural sector, as well as to improve and activate the role of quality education in genera.

The research aims to study and analyze sustainability accounting and its standards for health units and the extent of this impact on the quality of the health services provided, if the quality is one of the most important issues that the higher management of health units care about to raise the level of their performance in terms of efficiency and effectiveness and the importance of quality stems from the new concept of it, as it has become One of the most important strategic tools that the unit should be aware of and try to implement, and that is because of the effective role it plays at the local and global levels in the field of improving its reputation and position in society. Therefore, the adoption of sustainability accounting standards in health units contributes to improving the quality of its services provided, the researchers have come to A set of conclusions, the most important of which are: Sustainability accounting is a tool that economic units use to become more sustainable by adopting new policies that have an impact on the performance of the economic unit and thus contribute to improving the quality of health services, not to manage the available resources in a sustainable manner, which leads to the deterioration of the health services provided.The study recommended the need to pay attention to the issue of sustainability accounting and its standards in the service sector because it is a modern accounting trend and contributes effectively to improving the services provided, the need for hospitals to pay attention to continuous developments in the field of information technology in order to provide information in a timely and accurate manner required and appropriate to the existing situation in order to advance reality Health and the ability to quickly access patient information in order to provide treatment to the patient on time without wasting time.

The main research problem is the lack of awareness of the Iraqi economic units in the industrial sector of the importance of accounting for green human resources in providing economic, social and environmental information used in strategic decision-making, which has a negative impact on meeting the needs of stakeholders involved in decision-making and then evaluating their performance and achieving competitive advantages. For economic units. The research aims to determine the extent of application of Iraqi economic units in the Iraqi industrial sector to account for green human resources and to benefit from them in providing the appropriate information needed to support programs and decisions in order to achieve competitive advantages. The research was based on the following basic assumptions:1. There is a statistically significant impact relationship between the use of green human resource accounting and performance evaluation in economic units.2. Green human resource accounting can assist economic units in preserving the natural environment from pollution and waste resulting from manufacturing processes3. There is a statistically significant impact relationship between the use of green human resources accounting and achieving competitive advantages for economic units.In order to achieve the goal of the research and test its hypotheses, the Wasit textile and weaving factory was chosen as a place for research, and the extent of its application was evaluated to account for green human resources and to know its importance in evaluating performance and achieving its competitive advantages. Strategies to achieve competitive advantages in economic units, because of the information they contain that include environmental and social aspects, in addition to the economic aspect. The interest in accounting for green human resources in the economic unit leads to increased productivity because it leads to raising the skills and capabilities of employees and increasing their loyalty to the economic unit, and one of the most important recommendations is the need to apply green human resources accounting in the Iraqi industrial sector because of its great importance in preserving the natural environment from pollution and waste resulting from Manufacturing operations, the need for the economic unit to have a culture of applying green human resource accounting practices by its employees and welcoming all ideas that contribute to the development of these practices.

Investment spending in the oil sector is one of the issues that have a significant impact on the economic system. The aim of the research is to analyze the reality of oil investment in Iraq and to know the production and reserve capabilities of the oil sectorAs for the hypothesis of the research، it confirmed that investment expenditures contributed significantly to developing production in the oil sector and increasing production capacities and export capacities.The conclusions highlighted that the Iraqi economy depends heavily on oil revenues and works to finance the Iraqi budget and the Iraqi economy, and also indicated that oil investment works to raise the export capacity in the Iraqi oil sector and thus increase Iraqi exports.As for the recommendations، work to use technology and modern research and development processes, as well as work on developing infrastructure، which helps to encourage investment in the Iraqi oil sectorEncouraging investments in order to achieve significant financial and economic gains and thus work towards achieving economic development.

This study aims to know the volatility and impact of exchange rates and trade balance on the Iraqi economy by affecting the volume of foreign trade as well as the flow of capital between the external and domestic economies and on foreign investment, so we note the importance of the exchange rate in influencing the domestic and external balance.Therefore, our study proceeds from the fact that there is a two-way correlation: the first is moving from the exchange rate to the Iraqi trade balance, and the second is moving from the trade balance to the exchange rate in the parallel market, and through this study shows that there is a relationship of complementarity between the exchange rate and the Iraqi trade balance.The study concluded with a series of conclusions and recommendations that were derived from the theoretical and quantitative aspects of research, which may help to enhance economic stability through exchange rate balance and trade balance. With regard to the conclusions، the most important conclusion is that there is a reciprocal relationship between the exchange rate and the trade balance, i.e. all the commercial and financial transactions contained in the balance of payments represent the demand for foreign currency and all commercial and financial transactions contained in the balance of payments represent the supply of foreign currencies, the devaluation of the local currency will raise the prices of imports, the demand for them will decrease domestically, and this action will reduce the prices of exports in foreign currencies and thus increase the demand for them externally, and thus improve the balance of the balance, thus improving the balance of demand commercial state.

The research aims to determine the importance of the economic units in Iraq adopting the approaches to Evaluation non-current assets that are required by (IASB) and (IFRS), and determining the extent of the reflection of the Approach of asset valuation on the basic characteristics of the accounting information. In order to achieve the objectives of the research, the researcher conducted an applied study on some economic units listed on the Iraq Stock Exchange, namely (Al-Mansour Investment Bank). The researcher reached a set of conclusions, the most important of which are: The accounting information that results from the evaluation of non-current assets according to the historical cost may have some objectivity, but it is not appropriate, which made the users of accounting information call for adopting approaches to evaluate non-current assets that enhance the basic characteristics of the accounting information. The researcher also recommended working on adopting the Approach (fair value) to evaluate non-current assets as it reinforces the basic characteristics of the accounting information, and the necessity of commitment of economic units (the research sample) listed in the Iraq Stock Exchange to evaluate their assets It is not traded according to the fair value, because of its extreme importance to the value.

The electronic spectra within UV-Vis region for chlorobenzene (C6H5Cl) and phenol (C6H5OH) and, have been studied. The bands, centered at 260nm and 240nm are assigned to electronic transitions π→π* type for C6H5Cl and C6H5OH respectively. However, an electronic transition of type n→σ* has been absorbed, at 265nm only for C6H5OH compound .The spectral shifts of these electronic bands were studied under various [pH] values. The vibrational bands of these two compounds have been studied by using Infrared and Raman scattering techniques. In the fact, these two compounds may be regarded as benzene C6H6 which belongs to D6h point group with one of the hydrogen atom is substituted by Cl- and OH- ions for C6H5Cl, and C6H5OH respectively .These substitutions will reduce the symmetry of point group to C2V, and hence will activate all the vibrational modes to be allowed in both infrared and Raman techniques. These aspects will be studied and discussed in this work.

Babesiosis is a peril infectious disease with a world-wide spread cause by Babesia spp. parasites, affecting many species of mammals and man. Babesiosis has economic impact, it causes to losses production of meat and milk ( quality and quantity ) of infected animals and can cause death.The aims of this review to know the infection rate of babesiosis in animals in the governorates of Iraq, and knowing the areas that haven't been recorded it till now. Collected 38 researches in severals areas of Iraq recorded infections of babesiosis in many typses of animals, six governorates are :Al-Tamim, Al-Anbar, Kerbalaa, Wasit, Misan, and Dhi Qar didn’t study it. the highest infection rate was recorded in foals in Nineveh was 81.11%, while the lowest notcied in sheep 0.01% and cattle 0.17% in Nineveh (northern of Iraq). Ten species only of Babesia spp. were registered in several species of animals in Iraq are: B.ovis, B. equi, B. gibsoni, B.taylori, B.foliata, B. Motasi, B.caballi, B.bigemina , B. Canis and B. microti.

The current study was conducted to find out the relationship of type 1 and type 2 diabetes with the chronic diseases, as blood samples from patients with diabetic and healthy people of Erbil governorate for the period from 2-1-2019 to 9-1-2020 were collected, the number of patients in both sexes was 62 patients, in addition to 31 healthy people as a control group, blood glucose was estimated using the relevant device. Information about patients was collected using questionnaire form.The results of the study showed that there is an increase in the concentration of glucose in people with diabetes, also showed that the age group (41-50) years is the most affected by the disease of both sexes, and it was found that males are more infected than females with both types.The results also showed that the dependent treatment is insulin as an injection, while the second type depends on tablets therapy.The current study also showed that diabetes is main cause of most of complications of body causing some chronic diseases such as hypertension, arteries disease, inflammation of the respiratory system, kidney diseases. This study aimed to estimate the level of glucose in the blood of people with both types of diabetes, and to determine the difference between the first and second type in terms of blood glucose concentration and the type of treatment for each of them, as the current study showed the various pathological complications of diabetes, and to reveal the effect of some factors (Smoking, diet, gender, and age).

Diarrhea has received much attention in recent years due to its biodegradable properties that having the second leading cause of death in children under 5 years' age. The current study, involved sampling and analyzing (121) subjects, (71) of them with diarrhea and (50) healthy control 25(50%) female & 25(50%) male at ages ranging from 2 months to 5 years. The electrolyte level (Na, K, Cl, Ca) were measured and complete blood count (CBC) to diagnose conditions, such as anemia, infection, and many other disorders. The modeled of cases classified according to type of feeding and water source. The results showed that combination of two mechanistically distinct of the disease formed are incorporation of significantly increased diarrhea or vomiting (gastroenteritis) can lead to electrolyte disturbances along with dehydration and anemia. Oral-fecal route of infection (contaminated water and food) leads to rapid dehydration and inability to absorb nutrients from food; survivors may have impaired growth and development, malnutrition, long-term GI disorders, reduced immunity and maybe death.