Al-Kut University College Journal

Diabetes mellitus is a type of metabolic disease, characterized by high levels of glucose in the blood and insufficient production or efficiency of insulin within the body, type two diabetes is the most common of diabetes mellitus, a metabolic condition characterized by insulin resistance and failure of pancreatic islet β cells, which leads to It leads to high blood sugar, which has very serious repercussions, especially its close association with fats and its effect on heart disease and atherosclerosis, as the blood lipid status of patients with type two diabetes was measured by assessing the levels of a number of biochemical variables, as the necessary data were collected. The study included 30 diabetics in the city of Hawija, in addition to a control sample that included 15 healthy non-diabetic subjects. The results showed that the averages of the studied variables amounted to 24.433 kg / m2 for body mass index, and 141.23, 186.33, 187.33, 30.466, 194.333, and 39.067 mg/ dL for fasting blood sugar, total cholesterol, triglycerides, high-density lipoprotein, and low-density lipoprotein. and very low-density lipoprotein, respectively, in the group of patients with type two diabetes

The research aims to demonstrate the importance of adopting Enhanced Business Reporting (EBR) and its role in improving the quality of accounting disclosure according to the propositions of the common conceptual framework through the active expansion of disclosure. By adopting the reinforcement reports (EBR) by disclosing the three levels included in the reinforcement report (business, strategy, resources, operations and performance) and to achieve the goal of the research and by virtue of the shortcomings in the disclosure instructions in the Iraqi Stock Exchange (Instructions No. 8 of 2015 amended), the research sample was selected from a community The banking sector - banks listed in the Iraq Stock Exchange represented by (15) banks and presenting a proposed model to improve the quality of accounting disclosure based on the conceptual framework of the joint venture. The economic units listed in the Iraq Stock Exchange in disclosing them, in addition to the lack of a unified guide in the Iraq Stock Exchange that includes indicators of sustainability activities that are compatible with the requirements of the Iraqi environment, and the different percentage of disclosure of sustainability activities, which resulted in varying rates of commitment of commercial banks The included research sample In the Iraq Stock Exchange, this is due to the mandatory application of standards that have been adopted and According to the requirements of the Central Bank of Iraq at the beginning of 2017 and administrative experience.

The problem of the study focused on the components and obstacles that limit the construction of an integrated Islamic market in Islamic countries, including Iraq, and what is the practical framework of the Malaysian experience, as a business model that can be emulated, in building an Islamic stock market that can be used to adopt a model that can be applied on the ground and in a real way in Islamic and non-Islamic countries, parallel to the traditional stock market? The aim is to follow the Malaysian experience, which is considered a pioneer of its kind in the field of establishing and developing Islamic financial instruments, and to make conventional financial services and instruments Shariah-compliant, similar to the stocks and Sukuk compatible in the Malaysian experience and applied according to a clearly defined strategic plan. The research reached several results within the framework of using the research and investigation methodology and the announced data and analyzing them graphically, including: the existence of the legal and regulatory infrastructure and the supervisory framework that controls the manufacture of Islamic finance formulas, the creation of a money market among Islamic banks characterized by high liquidity, and the most important results are the privilege of the financial system in Malaysia by duality, as it combines the conventional and Islamic systems. Therefore, it is possible to establish an Islamic financial market (stock exchange) if the technical, administrative, legislative and legal elements are available to create and form that market, and this is an answer to the hypothesis of the study.

This study examines one of the most common issues faced by these facilities, which is the inability of traditional costing systems to provide accurate cost information that helps in evaluating their performance, in order to investigate the role of achievement accounting in performance appraisal and control in the North Refineries Company (a joint stock company). General). This is what has prompted many academics to search for new approaches and technologies that help address these issues. In order to assess performance in line with current trends in the manufacturing environment, the North Refineries Company, a unit of the Ministry of Oil, used completion accounting. The effectiveness of achievement accounting was tested in this setting.This strategy places a significant emphasis on sales as the only means of attaining goals, hence judging performance on the basis of sales volume rather than just production volume will be more important. In order to accomplish the aforementioned goals, the study's main goal was to evaluate theories and hypotheses. According to the study, the performance accounting approach offers precise and conclusive data for choosing the most lucrative product mix and its effects on performance measurement and evaluation. To do this, the goods are rearranged in accordance with the rate of completion per minute at which each product uses the scarce resource during the manufacturing steps.

The study sought to determine the role of administrative auditing in achieving the strategic objectives in government units, and administrative auditing was adopted as an independent variable, and strategic objectives as a dependent variable. The study uses the descriptive analytical approach as an approach for analysis, and the questionnaire as a main tool for collecting and analyzing data on the study sample and on the variables of the aforementioned research. Achieving the strategic goals, and the study unit adopting administrative auditing at the level of its activities, as well as the extent to which the researched environment adopts the foundations necessary to achieve the strategic goals, in addition to knowing the adoption of administrative auditing in achieving the strategic goals. The study was based on the following hypotheses: There is a statistically significant correlation between Administrative auditing between the strategic objectives. There is a statistically significant effect between administrative auditing and the strategic goals.
The study concluded that there is a statistically significant correlation between the two variables of the study, as well as the existence of a significant statistically significant effect on the general level of the study. The study stressed the need for management to pay more attention to administrative auditing due to its great importance in achieving strategic goals, as well as introducing managers and employees in training and continuing education courses to administrative auditing in the study community, as well as subjecting administrative auditors to meaningful training that leads to strengthening their role in achieving strategic goals.

The current study aimed to identify the effect of leadership effectiveness in confronting the toxic work environment in the General Directorate of Education in Nineveh Governorate. The problem of the study centered on asking many questions, the most important of which was whether the effectiveness of leadership has an important role in confronting the toxic work environment in the field under study? The research employed the descriptive analytical approach in presenting theoretical and conceptual ideas and processing, analyzing and interpreting data. The field of study was identified in the General Directorate of Education in Nineveh Governorate. The study population was represented by (2000) male and female employees. (350) a valid form for analysis, and by adopting a number of statistical methods, the data was analyzed and processed to reach the opinions of the respondents regarding the questionnaire items, by adopting SPSS V24 programs and (Amos V24) package to test the hypotheses of the study and verify their validity, and In the light of statistical treatments, as many results were reached, the most important of these results were: There are two significant correlations and impacts between leadership effectiveness and confronting the toxic work environment, as the strongest correlation was for the dimensions of leadership effectiveness with the toxic work environment in the dimension of the ability to influence while confronting the toxic work environment

The study aims to know the role of administrative empowerment in improving employee performance. based on definition the problem, the importance of the subject is highlighted in the development and formulation of new concepts that ensure the orientation of the administrative empowerment process in a way that leads to an effective contribution to achieving job performance in the researched organization. Therefore, two main hypotheses were formulated for the connection and influence, and the study targeted the sector of the General Directorate of Maysan Education as a community, while the sample of the study was intentional represented by department managers and people officials in the Maysan Education Directorate, and the sample reached (47) individuals. The researchers adopted the descriptive analytical approach. In this study, the ready-made statistical program (SPSS_V.27) was used to analyze the data, and the study reached a set of conclusions, the most important of which is that there is a good interest in applying the administrative empowerment method, as a result of the great importance of this method in improving the performance of employees, noting that there is a discrepancy in The importance of each dimension of administrative empowerment in the organization. Administrative empowerment is also directly related to employee performance. The study recommended the necessity of paying attention to the organization's application of the administrative empowerment method in an effective manner, as it is one of the methods that lead to achieving the outstanding performance of the employees and the organization as a whole.

The study sought to know the impact of performance evaluation (360 degrees) in enhancing organizational confidence, Thus, the performance evaluation (360 degrees) was adopted with its dimensions: (evaluation of subordinates, evaluation of supervisors, evaluation of co-workers, and evaluation of internal customers), while we adopted organizational confidence with its dimensions: (trust in co-workers, trust supervisors, and trust in senior management), and a hypothetical scheme was built that illustrates the relationship between the variables of the study, and our study adopted the descriptive analysis approach. on the SPSS program known to researchers, and the results showed that there is a high agreement rate between the answers of the respondents about the paragraphs of performance evaluation (360 degrees), which are the evaluation of subordinates, the evaluation of supervisors, the evaluation of co-workers, and the evaluation of internal customers, which means that there is a degree of harmony on the part of the respondents towards this variable. There is also a high agreement rate between the answers of the respondents about the paragraphs of organizational confidence, represented by trust in co-workers, trust in supervisors, and trust in senior management, which means that there is a degree of harmony on the part of the respondents towards this variable. The results of the statistical analysis showed that the more the researched organization is interested in evaluating performance 360 degrees, the more it contributes to enhancing organizational confidence.

The aim of the study is to analyze the reality of banking reforms after the year (2003) in Iraq and its impact on economic growth through the analysis of financial and monetary indicators of the banking sector and economic growth indicators, and the study reached a number of conclusions, the most important of which is the acquisition of government commercial banks for the bulk of commercial banking, due to The an increase in economic growth indicators In Iraq during the study period (2005-2021), and for this reason, the study reached a number of recommendations, the most important of which is to stimulate private banks to expand banking services in government commercial banks, ease the legal procedures for granting credit to both government and private commercial banks, and direct credit towards investment channels to stimulate economic activity, and the need to provide more support to private commercial banks in order to increase liquidity, which is reflected on investment and thus increase economic activity.

The Random numbers are numbers chosen from a set at a fixed time.
In the past, the random number was generated from primitive methods, namely prediction or luck. Now I have found many ways to generate the random number, and it certainly has many applications, such as simulations, electronic programs, and others.
In this paper, abbreviations of these methods and their application in terms of performance will be given.

Objective: This study focused on observing the relationship between the gene polymorphism of interleukin-10-1082G/A (rs1800896) and type 2 diabetes mellitus in Iraqi patients from Wasit province with this disease.
Methods: Two milliliters of blood were collected from all samples participating in the study, patient samples were distinguished from healthy samples, and all samples were preserved by deep freezing, then DNA was extracted and genotyping was performed.
Results: This study analyzed the distribution of gene polymorphisms (IL-10-1082G/A) among the studied groups. The genotype (GG) is associated with type 2 diabetes and this genotype increases the risk of developing the disease. The AA genotype reduces the likelihood of developing type 2 diabetes. The genotype (AG) also reduces susceptibility to type 2 diabetes.
Conclusion: According to the results of the current study, interleukin-10 is an important factor in the development of type 2 diabetes, as there may be a link between low levels of interleukin-10 and type 2 diabetes.

The current study sought to identify the role of spiritual leadership in enhancing the productive organizational energy. In order to achieve the objectives of the current study and to answer its questions, the researcher adopted in his study the descriptive analytical approach in proposing and presenting theoretical and conceptual frameworks and processing, analyzing and interpreting data, as the approach that fits the study of behavioral phenomena. College of Science, College of Computer Science and Mathematics, College of Environmental Sciences and Technologies) at the University of Mosul. (340) questionnaires for teachers, and (270) forms valid for statistical analysis were retrieved from them. The study adopted the use of a number of statistical methods and tools in analyzing and processing data in order to reach the opinions of the respondents in the faculties of science towards the paragraphs of the questionnaire, by adopting the SPSS V24 software and (AMOS V24) to test the hypotheses of the current study and verify their validity. Through statistical treatment, many results were reached, the most important of which were: the existence of two significant correlations and influences between spiritual leadership and the enhancement of productive organizational energy in the researched colleges, and the strongest correlation was between the dimension of meaning and productive organizational energy.

Modeling is a safe and efficient approach to solving real vehicle traffic problems. It cooperates with/without simulation to provide feasible methods of analysis, observation, and verification. Modeling can give significant insight into complex systems. Modeling Intelligent Transportation Systems (ITSs) represents a crucial challenge in planning and controlling vehicle traffic congestion. Predicting the vehicle’s flow states on roads is the most important challenge in transportation systems. Numerous car-following models have been proposed and developed to illustrate the behavior of moving vehicles. These models are based on real driving assumptions, taking into account velocity and acceleration parameters for each vehicle. The application of car-following models represents an important research direction in enhancing ITSs. In this paper, a car-following model is implemented using a specific vehicle traffic dataset (highD) to predict the vehicle’s next velocities after a succeeding period of time based on regression fundamentals. The vehicle’s Velocities are based on the driver’s behavior. The driver can accelerate, decelerate, or maintain the same speed during any time period of the vehicle journey. Certain threshold values are created by analyzing the recorded real dataset to be used in predicting the next acceleration value for each vehicle at each time period. A regression curve is proposed for each vehicle. From the proposed curves, equations are created to represent the vehicle’s velocity. These created equations can be used to predict the vehicle velocity at any given time mathematically.

Insects are everywhere and at any time and are capable of causing many problems, including in homes, farms, and public health. Since the traditional method of identifying and classifying insect species can be time-consuming and prone to errors, there is an urgent need for more efficient and accurate methods. Machine learning has emerged as an insect detection and classification tool, using algorithms to process massive amounts of data and extract relevant features. This comprehensive survey aims to provide an overview of the latest insect detection and classification developments using machine learning in modern applications. The survey covers various topics, including common types of insects, challenges in detecting and classifying insect species, and the techniques and algorithms used in the field. Therefore, automating this process may reduce expenses and improve accuracy and scalable analytics. The survey also provides a comprehensive overview of different machine-learning algorithms for insect detection and classification, including supervised and unsupervised learning algorithms such as support vector machines, k-nearest neighbors, random forests, convolutional neural networks, clustering, and anomaly detection. The survey highlights the advantages and limitations of each algorithm and its respective applications. Therefore, this research proposes a questionnaire considering the following computer science digital search databases: IEEE, Science Direct, Scopus, Springer Link, and Web of Science. Current trends and obstacles in discovery are discussed in all papers published between 2018 and 2022. The results show how deep learning strategies such as convolutional neural networks,

Emergency vehicles play an important role in saving lives and protecting property during emergencies. They are specially designed and equipped to provide rapid response and immediate assistance in emergency situations, such as fires, accidents, and medical emergencies. The importance of emergency vehicles lies in their ability to respond quickly and efficiently to emergencies. Their specialized equipment and highly trained staff can provide critical care and support to those in need. Emergency vehicles can transport patients to hospitals, rescue people from dangerous situations, and provide on-site medical treatment to injured people. Moreover, emergency vehicles also play an important role in managing disasters and emergencies that affect societies, such as natural disasters and terrorist attacks. They help evacuate people from dangerous areas, provide search and rescue operations, and deliver essential supplies and equipment to affected areas. In this research, a proposed model to solve the emergency vehicle congestion problem was discussed and linked as quickly as possible through adaptive traffic lights with the help of the RSU, and the ambulance was taken as an example for applying the proposed model. The results showed that the model is effective in reducing congestion significantly for emergency vehicles, which leads to reducing the time it takes for emergency vehicles to reach their destination, thus saving people's lives. This approach is adaptive and can adapt to changing traffic conditions in the future, making it suitable for different traffic scenarios.

The importance of the research is represented in the manufacture of lighting lamps by selecting the ideal cathode quality for these lamps.
To investigate how argon gas affects the arc flow plasma properties, various cathodes were used in this study, including hafnium (Hf), niobium (Nb), tungsten (W), and molybdenum (Mo). The cathode's surface temperature and the ion current were investigated in relation to temperature and voltage. Data from simulations and theoretical computations were provided. The program has helped this work (THERMOCAD).
Regarding the distribution of temperatures at various distances from the center, we observe that for all metals, the highest temperature and electron density are found at the radius (r=0.001mm), and that temperatures drop as one gets closer to the center. Recombination (electrons and ions) as a result of electron energy loss from collisions is what accounts for the variance in the distribution of the cathode metals.
As we took measurements, we observed that the cathode metal's edge temperature was higher than its center temperature, due to the ionization process of the argon gas, which leads to the gathering of argon ions at the edge, and thus causes the temperature of the cathode center to decrease and the cathode edge to increase.
The aim of the research is to manufacture high brightness lamps by the quality of the cathode material.

The current study was included identify bacterial profile of the oral Streptococci asso-ciated with abuse substance in addict patients, Seventy oral swabs were collected from addict patients and twenty samples from healthy (control) with age ranged (19-53 ) years. During the period from August (2019) to February (2020) . Abuse sub-stance were detected by using by Immunoassay (ABON™ Multi-Drug - urine ) which is one step screen test panel used for the qualitative detection of multiple drugs in human urine , Isolation of bacteria was done using the enrichment media , differential media , and selective media , and diagnosed according to some examinations methods which included cultural characteristics , Gram-staining and microscopic examination , biochemical tests , and the final identification was performed with API-20 Strep. and Vitek-2 systems . The results appeared that the Streptococcus spp. were predominant in oral cavity , and the S.mutans of Viridans Streptococci species was more frequent with highest percentage in the addict patients when compared with from the healthy individuals , where the S. salivarius was more frequent with highest percentage . The conclusion of this study were the alteration of the normal flora in the oral cavity of addict patients which lead to increased susceptibility to opportunistic infectious pathogens.

Differential theory is one of the concepts has been considered by many authors since almost thirty years ago. Since that time, many articles have been appeared in this way in order to study this concept about different algebraic structures such as rings or semi-rings. In this paper, we studied the mentioned concept on algebraic structure namely semi-ring. Particularly, we introduced the notation of (ϕ,ϕ)-Derivation pair and studied some of its properties, where ϕ is an automorphism from the semi-ring to itself. We showed that any (ϕ,ϕ)-Derivation pair is a Jordan (ϕ,ϕ)-Derivation pair but the convers is not necessary true. Furthermore, we proved that the sum of (ϕ,ϕ)-Derivation pair (resp. Jordan (ϕ,ϕ)-Derivation pair) is (ϕ,ϕ)-Derivation (resp. Jordan (ϕ,ϕ)-Derivation). Moreover, we showed that if Ṩ admits Jordan (ϕ,ϕ)-Derivation pair then its (ϕ,ϕ)-Derivation pair.

In response to the deterioration in water quality, several governments have started extensive mitigation programs essential stop control regular programs to protect. As a result, the classification of done using the water quality index (WQI). One newly created method for categorizing water quality is soft computing. Consequently, the goal of this project is to create a machine learning system for categorizing water quality. Both in the field and in the lab, measurements of (NH3-N) were made. The concentrations of these six parameters were of the DOE-WQI (Water Quality Index Department of Environment) technique.