Issue 1


The role of financial analysis in the transition from the accounting budget to the financial budget

Mostafa Kazemi Najafabadi; Hamza Hassanain Al-Hakeem

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 1-15

Abstract
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.

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.

The impact of western thought on the urban fabric of Islamic cities

Marwa Moafac Cadim; Saher Mohammed Al-Qaisi

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 38-52

الخلاصة
المستخلص ان التسارع الهائل فی جمیع المجالات الحضریة ولاسیما فی الدول المتقدمة حدا بالدول النامیة أخذ هذه المنجزات وتطبیقها کما هی فی أغلب الأحیان، وذلک للحاق ومواکبة الرکب العالمی فی التحضر، ونتیجة لهذا ظهرت سلبیات وایجابیات متداخلة أدت إلى إرباک النظام العام والاستقرار فی أتخاذ القرارات المناسبة فی الدول النامیة وبذلک اصبح النسیج الحضری لهذه المدن مسرحا للتجارب، بخاصة إن لم تکن هذه القرارات مأخوذة بشکل انتقائی مدروس، وهذا ما نتج عنه معاناة مدننا من التباین غیر المتجانس ضمن النسیج الحضری وتفاصیله والناتج عن التأثیرات والتفاعلات المستوحاة بصورة مباشرة وبین ما یحصل من متغیرات وتطورات فی المجتمعات الأخرى نتیجة للقرارات غیر المدرکة لبیئتنا الحضریة وخصوصیتها الاجتماعیة. وبما أن التفاعل مع التحضر مطلوب للتغیر والتطور، لذلک ینبغی أن یکون هذا التطور بشکل انتقائی تفرضه طبیعة المجتمع وبیئته ضمن المکان والزمان، من هنا تبلورت مشکلة البحث، اذ یعانی النسیج الحضری لمدننا العربیة الیوم من تلاشی للشخصیة والصفات الممیزة، وفقدان للهویة الحضاریة العریقة وأصبح نسیجنا الحضری خلیطاً من الطرز المستوردة والغریبة عن بیئتنا وثقافتنا، لذلک سنسلط الضوء ضمن هذا البحث على مراحل تأثیر الفکر الغربی على المدن الإسلامیة بصورة عامة، وأهم الاسباب والمشاکل التی یعانی منها النسیج الحضری التی تتشاطر بها اغلب المدن الإسلامیة المعاصرة، فضلا عن ذلک تحدید اهم الوسائل التی عززت تاثرنا بالفکر الغربی، وبالنتیجة سیقودنا ذلک الى تحدید السلبیات والایجابیات الناجمة عن هذا التاثیر، ومن ثم تلافی النتائج السلبیة مستقبلا عند تطویر وتصمیم وتخطیط المدن من خلال الاخذ بنظر الاعتبار بیئتنا الثقافیة والطبیعیة وتعزیز الهویة الحضریة لمدننا المعاصرة.

Predicting the use of the Box - Genghis methods and linear regression of the sales of Diyala Electrical Industries

Wahhab Jawad Kazem; Ahmed Razzaq Abed

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 53-61

Abstract
Abstract A 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

The Impact of the Organizational Culture on Achieving Strategic distinction (As-Safwa University College)

Lecturer: Kareem Jabir Dahi (PhD)

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 62-80

الخلاصة
المستخلص تناول هذا البحث الثقافة التنظیمیة بوصفها المتغیر المستقل والریادة الاستراتیجیة بوصفها المتغیر المعتمد حیث یهدف البحث الى تشخیص وقیاس مستوى التأثیر بین الثقافة التنظیمیة بأبعادها (فریق العمل، اهمیة التنمیة الإداریة والتدریب، الابتکار والتجدید) الریادة الاستراتیجیة بأبعادها ( تحمل المخاطر، اغتنام الفرص، الإبداع) واختیرت کلیة الصفوة الجامعة میدانا للدراسة ولاختبار فروضها. حیث تم تأطیر البحث فی مقدمة وإطارین، الإطار الاول النظری تناول مفهوم کلا من الثقافة التنظیمیة والریادة الاستراتیجیة والاطار الثانی العملی تم بوساطة استخدام وسیلة الاستبانة کاداة لجمع البیانات، وبعد ذلک وعلى ضوء تحلیل النتائج اختتمت الدراسة بمجموعة من الاستنتاجات والتوصیات.

Determining of Robust Factors for Detecting IoT Attacks

Rawaa Ismael Farhan; Nidaa Flaih Hassan; Abeer Tariq Maolood

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 81-99

Abstract
Abstract 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.

Measuring and Analyzing the Impact of Net Exports on Economic Growth in Iraq: A study for the Period of 2000-2018

Sami Awad; Ahmed Abdulrazaq Abdulrudha; Rasha Kahled

Alkut university college journal, 2020, Volume 5, Issue 1, Pages 100-108

Abstract
Abstract: 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.