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Al-Kut University College Journal Published by kut university college ISSN: 2414-7419 (Print)ISSN: 2616-7808 (Electronic) Language: Arabic and English Subjects: Agriculture (General); Medicine (General); Science (General); Mathematics   About Actually, AL-Kut University College is ambitious to be an independent college for the specialists and teaching committees in universities, institutions and other constitutions in sciences, modern know ledges and the scientific achievements in the specializations of the Journal. Meanwhile, the...
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The Impact of Sharing Returns in Reducing the Level of Cognitive Resources Leakage – Analytical Study

Hussain Najib Mohammed Al Rubaiawi; Sumaya Abbas Al Rubaiayi

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 1-16

The current research aims to show the impact at participation of sharing returns in reducing the level of cognitive resources leakage in its dimensions (job satisfaction and organized commitment). It has been chosen the Ministry of Higher Education and Scientific Research - the ministry center to be the field of the research. The research community was identified as (402) teaching staff. The size of the research sample (208) teaching staff representing the knowledge resources. The problem of the research is the weakness of the manager's perception in the importance of preserving and adopting knowledge resources administrative methods that reduce the level of leakage from universities. the two researchers depend on the new method and dimensional analysis as being an overall method. Also, the tow researchers use the questionnaire as basic method in collecting data and information concerning research. Besides they we personal interviews and diagnosis the actual reality of the target ministry. The two researchers peruse to choose the hypothesis of study (relationship of influence). By using set of methods and statical metrics. The two researchers reach to the result among them, that there is general agreement at what the supreme administration confirms on, about the weakness in sharing returns despite the leadership realizes that. In add ion to that, there is no clear technique that has been depended in recognizing the cognitive resources in the field of performance. Hence, the supreme administration must have great attention in sharing returns, which it has great influence in reducing the level of cognitive resources leakage. As well as Adopt a clear mechanism to encourage knowledge resources that depend on individual differences and their effort.

The Relationship between Inflation and Money Supply and Exchange Rate in Iraq for the Period (2000-2016)

Assist. Prof. Dr. Iftkhar Mnahi

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 17-27

Abstract
The current research aims to show the impact at participation of sharing returns in reducing the level of cognitive resources leakage in its dimensions (job satisfaction and organized commitment). It has been chosen the Ministry of Higher Education and Scientific Research - the ministry center to be the field of the research. The research community was identified as (402) teaching staff. The size of the research sample (208) teaching staff representing the knowledge resources. The problem of the research is the weakness of the manager's perception in the importance of preserving and adopting knowledge resources administrative methods that reduce the level of leakage from universities. the two researchers depend on the new method and dimensional analysis as being an overall method. Also, the tow researchers use the questionnaire as basic method in collecting data and information concerning research. Besides they we personal interviews and diagnosis the actual reality of the target ministry. The two researchers peruse to choose the hypothesis of study (relationship of influence). By using set of methods and statical metrics. The two researchers reach to the result among them, that there is general agreement at what the supreme administration confirms on, about the weakness in sharing returns despite the leadership realizes that. In add ion to that, there is no clear technique that has been depended in recognizing the cognitive resources in the field of performance. Hence, the supreme administration must have great attention in sharing returns, which it has great influence in reducing the level of cognitive resources leakage. As well as Adopt a clear mechanism to encourage knowledge resources that depend on individual differences and their effort.

Evaluation of Resource Management Requirements in Project Management - A Case Study in Al-Farouk General Company for Construction Contracting

Tuqa Ali Hasan; Zahra Mohammed

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 28-49

Abstract
Most project management companies overlook the importance of resource management in their projects, as they have a profound impact on the success or failure of project implementation. Since the management of resource in projects is carried out routinely and traditional methods, the research sought to identify the current reality of the performance of resource management of projects and their efficiency in order to keep abreast of developments in the process of implementation of projects in accordance with a sophisticated global methodology, represented by the requirements of resource management according to the Project Management Body of Knowledge–PMBOK sixth edition 2017. the importance of research lies in contributing to the definition of the research sample and increasing their awareness of the requirements of resource management for projects and encourage them to use the knowledge contained in these requirements. To achieve the objective of the research, a check list of project management requirements for projects was designed as a key data collection tool. the research was based on the case study methodology. Al Farouk general contracting company was selected as the site for conducting the applied side of the research. The research found that the application rate was (2.15), which is applied in some form, and the percentage of compliance with the requirements of the resource management of projects according to PMBOK: 2017 guide (54%). Therefore, the research recommends the application of resource management requirements as they improve the performance levels of project management in order to achieve the objectives as required.

The Effect of Using Information Technology in Achieving the Quality of Accounting Information - Applied Study in Petroleum Products Company, Misan Branch

Sadeq Hussein Nabhan

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 50-69

Abstract
The purpose of this study was to describe the impact of information technology used in accounting work on the quality of accounting information (outputs) and the investigation of the objectives of this study. A questionnaire was used as a tool for a data collecting accounting information. The study is based on the use of the Statistical Package for Social Sciences (SPSS), where the study reached a number of conclusions, including the use of information technology (IT) by the sample of the study, in addition to that it attaches to this aspect of the importance of the benefits The study also found an impact on the use of information technology on the quality and value of accounting information based on the use of technology in all its stages of inputs, processes and outputs that help rationalize the internal management of the company as an internal use of the information that characterized Quality or external use by interested parties such as investors, lenders, suppliers and others. The quality of accounting information also contributes to the creation of the competitive advantage of the company through the quality of accounting information.

The Extent of Security Media Contribution in the Management of Crises from the Viewpoint of Students at Naif Arab University for Security Sciences, Riyadh

Husain K.M Abedlqader

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 70-86

Abstract
The purpose of this study is to identify to what extent the security media contributes in crises management, and the concept of security media, its advantages, objectives, functions and problems, as well as identifying the term of crises management and their requirements, methods and objectives. The descriptive approach was used in the study, where it was developed for questionnaire, and its validity and consistency were ensured. The study community consisted of all students in the faculties (management science, criminal justice, strategic sciences, social sciences) at Naif Arab university for security science, that has (945) students. A random sample of (285) students were taken and the questionnaire was distributed for them, and (255) questionnaires were restored and their data were input by using the statistical package for social sciences (SPSS) for processing them and extracting their results. The study concluded to set of results, the most important were: the security media contribute to the support and stability of public security with a high degree of the study community responses, the security media provides a clear picture of facts and security events with a high degree of the study community responses, the security media is scrupulous in presenting crises with a high degree of the study community responses. It allocates a spokesperson in the security media for crises with a high degree of the study community responses and that rumors are treated with caution during crises with a high degree of the study also community responses. The results of the study showed that security media is exaggerating and dramatizing the crises with a medium degree of the study community responses. The study concluded to several recommendations, including: the need to information and data availability that are necessary for crises management and the exchange of information between security media and crises management. Security media must cover all crises without exception and that there should be a harmony between the media policy and crises management. The need to maintain contact and communication between security media and crises management, and security media should always warn crises management before the crises occurs. The security media must not exaggerate and lastly dramatize the crises, and the security media should present scenarios for the evolution of the crises.

Relationship between Characteristics of the Board Directors and Earning Management: Case Study in the Iraq Stock Exchange

Farqad Mohammed Bakr Al Saadi; Hussein Falah Hasan; Hudaa Nadhim Khalbas

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 87-106

Abstract
The research problem the board of directors plays an important role in adjustment of earnings management plans, as a result, agency theory arises between managers and shareholders. The aim of this research is to investigate the effect of the key features of the board of directors on real and accrual earnings management in companies accepted in Iraq Stock Exchange during the period of 2011 to 2016. The statistical sample included 35 of companies accepted in Iraq Stock Exchange. In addition, the key features of the board of directors are include the independence of the board of directors, the size of the board of directors, the membership of the CEO on the board of directors; the results indicate that a negative and significant impact between the size of the board of directors with accruals earnings management and the independence of the board of directors with real earnings management and the CEO's membership in the board of directors with accrual earnings management. However, there was no significant relationship between the size of the board of directors with real earnings management, between the CEO's membership in the board of directors with real earnings management, and as well as the independence of the board of directors with accrual earnings management.

The Impact of Sharing Returns in Reducing the Level of Cognitive Resources Leakage – Analytical Study

Hussain Najib Mohammed Al Rubaiawi; Sumaya Abbas Al Rubaiayi

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 1-16

The current research aims to show the impact at participation of sharing returns in reducing the level of cognitive resources leakage in its dimensions (job satisfaction and organized commitment). It has been chosen the Ministry of Higher Education and Scientific Research - the ministry center to be the field of the research. The research community was identified as (402) teaching staff. The size of the research sample (208) teaching staff representing the knowledge resources. The problem of the research is the weakness of the manager's perception in the importance of preserving and adopting knowledge resources administrative methods that reduce the level of leakage from universities. the two researchers depend on the new method and dimensional analysis as being an overall method. Also, the tow researchers use the questionnaire as basic method in collecting data and information concerning research. Besides they we personal interviews and diagnosis the actual reality of the target ministry. The two researchers peruse to choose the hypothesis of study (relationship of influence). By using set of methods and statical metrics. The two researchers reach to the result among them, that there is general agreement at what the supreme administration confirms on, about the weakness in sharing returns despite the leadership realizes that. In add ion to that, there is no clear technique that has been depended in recognizing the cognitive resources in the field of performance. Hence, the supreme administration must have great attention in sharing returns, which it has great influence in reducing the level of cognitive resources leakage. As well as Adopt a clear mechanism to encourage knowledge resources that depend on individual differences and their effort.

Relationship between Characteristics of the Board Directors and Earning Management: Case Study in the Iraq Stock Exchange

Farqad Mohammed Bakr Al Saadi; Hussein Falah Hasan; Hudaa Nadhim Khalbas

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 87-106

Abstract
The research problem the board of directors plays an important role in adjustment of earnings management plans, as a result, agency theory arises between managers and shareholders. The aim of this research is to investigate the effect of the key features of the board of directors on real and accrual earnings management in companies accepted in Iraq Stock Exchange during the period of 2011 to 2016. The statistical sample included 35 of companies accepted in Iraq Stock Exchange. In addition, the key features of the board of directors are include the independence of the board of directors, the size of the board of directors, the membership of the CEO on the board of directors; the results indicate that a negative and significant impact between the size of the board of directors with accruals earnings management and the independence of the board of directors with real earnings management and the CEO's membership in the board of directors with accrual earnings management. However, there was no significant relationship between the size of the board of directors with real earnings management, between the CEO's membership in the board of directors with real earnings management, and as well as the independence of the board of directors with accrual earnings management.

Comparison of Antibacterial Effect of Biosynthesis Nanoparticles with Chemically Synthesis Nanoparticles in Vitro

Meraim A. Kazaal

Alkut university college journal, 2019, Volume 4, Issue 2, Pages 95-105

Abstract
ABSTRACT The continuation emergence of multidrug resistant bacterial infections and the decline in discovery of new antibiotics are main challenges for health care throughout the world. Recently, chemically and biologically synthesis nanoparticles are used as new antimicrobial agents. Present study focused on detection antimicrobial action of biosynthesis nanoparticles versus chemically synthesis nanoparticles on bacterial infections in Lab. Method: in this study, zinc oxide nanoparticles (ZnONPs) and silver nanoparticles (AgNPs) are produced from zinc nitrate and silver nitrate respectively by chemical and biological methods. One concentrations of metallic nanoparticles (60ppm) are tested against salmonella typhi (S. typhi), Pseudomonas aeruginosa (P. aeruginosa), Streptococcus pneumonia (S. pneumonia) and Streptococcus aureus (S. aureus) by disc diffusion method. Result: biologically synthesis AgNPs more effected on bacterial species (especially on S. pneumonia) than biologically synthesis ZnONPs, chemically synthesis ZnONPs and chemically synthesis AgNPs. On other hand biologically synthesis ZnONPs more effected than chemically synthesis ZnONPs on bacterial species especially S. pneumonia. Conclusion: biologically synthesis nanoparticles more effected on tested bacterial species especially S. pneumonia then chemically synthesis nanoparticles. Biologically synthesis AgNPs are an excellent antimicrobial agent.

The Relationship between Inflation and Money Supply and Exchange Rate in Iraq for the Period (2000-2016)

Assist. Prof. Dr. Iftkhar Mnahi

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 17-27

Abstract
The current research aims to show the impact at participation of sharing returns in reducing the level of cognitive resources leakage in its dimensions (job satisfaction and organized commitment). It has been chosen the Ministry of Higher Education and Scientific Research - the ministry center to be the field of the research. The research community was identified as (402) teaching staff. The size of the research sample (208) teaching staff representing the knowledge resources. The problem of the research is the weakness of the manager's perception in the importance of preserving and adopting knowledge resources administrative methods that reduce the level of leakage from universities. the two researchers depend on the new method and dimensional analysis as being an overall method. Also, the tow researchers use the questionnaire as basic method in collecting data and information concerning research. Besides they we personal interviews and diagnosis the actual reality of the target ministry. The two researchers peruse to choose the hypothesis of study (relationship of influence). By using set of methods and statical metrics. The two researchers reach to the result among them, that there is general agreement at what the supreme administration confirms on, about the weakness in sharing returns despite the leadership realizes that. In add ion to that, there is no clear technique that has been depended in recognizing the cognitive resources in the field of performance. Hence, the supreme administration must have great attention in sharing returns, which it has great influence in reducing the level of cognitive resources leakage. As well as Adopt a clear mechanism to encourage knowledge resources that depend on individual differences and their effort.

Strengthen internal audit work using information technology

Zainab Khalil Hashem; Sadeq Hussein Nabhan; Faez Abdulhasan Jasim

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 16-37

الخلاصة
Abstract 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.

Relationship between Characteristics of the Board Directors and Earning Management: Case Study in the Iraq Stock Exchange

Farqad Mohammed Bakr Al Saadi; Hussein Falah Hasan; Hudaa Nadhim Khalbas

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 87-106

Abstract
The research problem the board of directors plays an important role in adjustment of earnings management plans, as a result, agency theory arises between managers and shareholders. The aim of this research is to investigate the effect of the key features of the board of directors on real and accrual earnings management in companies accepted in Iraq Stock Exchange during the period of 2011 to 2016. The statistical sample included 35 of companies accepted in Iraq Stock Exchange. In addition, the key features of the board of directors are include the independence of the board of directors, the size of the board of directors, the membership of the CEO on the board of directors; the results indicate that a negative and significant impact between the size of the board of directors with accruals earnings management and the independence of the board of directors with real earnings management and the CEO's membership in the board of directors with accrual earnings management. However, there was no significant relationship between the size of the board of directors with real earnings management, between the CEO's membership in the board of directors with real earnings management, and as well as the independence of the board of directors with accrual earnings management.

The Extent of Security Media Contribution in the Management of Crises from the Viewpoint of Students at Naif Arab University for Security Sciences, Riyadh

Husain K.M Abedlqader

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 70-86

Abstract
The purpose of this study is to identify to what extent the security media contributes in crises management, and the concept of security media, its advantages, objectives, functions and problems, as well as identifying the term of crises management and their requirements, methods and objectives. The descriptive approach was used in the study, where it was developed for questionnaire, and its validity and consistency were ensured. The study community consisted of all students in the faculties (management science, criminal justice, strategic sciences, social sciences) at Naif Arab university for security science, that has (945) students. A random sample of (285) students were taken and the questionnaire was distributed for them, and (255) questionnaires were restored and their data were input by using the statistical package for social sciences (SPSS) for processing them and extracting their results. The study concluded to set of results, the most important were: the security media contribute to the support and stability of public security with a high degree of the study community responses, the security media provides a clear picture of facts and security events with a high degree of the study community responses, the security media is scrupulous in presenting crises with a high degree of the study community responses. It allocates a spokesperson in the security media for crises with a high degree of the study community responses and that rumors are treated with caution during crises with a high degree of the study also community responses. The results of the study showed that security media is exaggerating and dramatizing the crises with a medium degree of the study community responses. The study concluded to several recommendations, including: the need to information and data availability that are necessary for crises management and the exchange of information between security media and crises management. Security media must cover all crises without exception and that there should be a harmony between the media policy and crises management. The need to maintain contact and communication between security media and crises management, and security media should always warn crises management before the crises occurs. The security media must not exaggerate and lastly dramatize the crises, and the security media should present scenarios for the evolution of the crises.

The Impact of Sharing Returns in Reducing the Level of Cognitive Resources Leakage – Analytical Study

Hussain Najib Mohammed Al Rubaiawi; Sumaya Abbas Al Rubaiayi

Alkut university college journal, 2020, Volume 5, Issue 2, Pages 1-16

The current research aims to show the impact at participation of sharing returns in reducing the level of cognitive resources leakage in its dimensions (job satisfaction and organized commitment). It has been chosen the Ministry of Higher Education and Scientific Research - the ministry center to be the field of the research. The research community was identified as (402) teaching staff. The size of the research sample (208) teaching staff representing the knowledge resources. The problem of the research is the weakness of the manager's perception in the importance of preserving and adopting knowledge resources administrative methods that reduce the level of leakage from universities. the two researchers depend on the new method and dimensional analysis as being an overall method. Also, the tow researchers use the questionnaire as basic method in collecting data and information concerning research. Besides they we personal interviews and diagnosis the actual reality of the target ministry. The two researchers peruse to choose the hypothesis of study (relationship of influence). By using set of methods and statical metrics. The two researchers reach to the result among them, that there is general agreement at what the supreme administration confirms on, about the weakness in sharing returns despite the leadership realizes that. In add ion to that, there is no clear technique that has been depended in recognizing the cognitive resources in the field of performance. Hence, the supreme administration must have great attention in sharing returns, which it has great influence in reducing the level of cognitive resources leakage. As well as Adopt a clear mechanism to encourage knowledge resources that depend on individual differences and their effort.

Strengthen internal audit work using information technology

Zainab Khalil Hashem; Sadeq Hussein Nabhan; Faez Abdulhasan Jasim

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 16-37

الخلاصة
Abstract 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.

Comparison of Antibacterial Effect of Biosynthesis Nanoparticles with Chemically Synthesis Nanoparticles in Vitro

Meraim A. Kazaal

Alkut university college journal, 2019, Volume 4, Issue 2, Pages 95-105

Abstract
ABSTRACT The continuation emergence of multidrug resistant bacterial infections and the decline in discovery of new antibiotics are main challenges for health care throughout the world. Recently, chemically and biologically synthesis nanoparticles are used as new antimicrobial agents. Present study focused on detection antimicrobial action of biosynthesis nanoparticles versus chemically synthesis nanoparticles on bacterial infections in Lab. Method: in this study, zinc oxide nanoparticles (ZnONPs) and silver nanoparticles (AgNPs) are produced from zinc nitrate and silver nitrate respectively by chemical and biological methods. One concentrations of metallic nanoparticles (60ppm) are tested against salmonella typhi (S. typhi), Pseudomonas aeruginosa (P. aeruginosa), Streptococcus pneumonia (S. pneumonia) and Streptococcus aureus (S. aureus) by disc diffusion method. Result: biologically synthesis AgNPs more effected on bacterial species (especially on S. pneumonia) than biologically synthesis ZnONPs, chemically synthesis ZnONPs and chemically synthesis AgNPs. On other hand biologically synthesis ZnONPs more effected than chemically synthesis ZnONPs on bacterial species especially S. pneumonia. Conclusion: biologically synthesis nanoparticles more effected on tested bacterial species especially S. pneumonia then chemically synthesis nanoparticles. Biologically synthesis AgNPs are an excellent antimicrobial agent.

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