Journal of Madenat Alelem University College <p>Journal of Madenat Al-elem University College is refereed Bi-yearly scientific journal issued by Madenat Alelem University College, First volume was published in 2009, Research submitted in Arabic or in English language of the following topics:<br>- Biology<br>- Engineering<br>- Medical physics<br>- Physics<br>- Chemistry<br>- Mathematics<br>- Anesthesia<br>- Accounting<br>- Law<br>- Computer science</p> <p>The journal can also consider special issues for special events like conferences.</p> en-US (Dr.Shaker M. Al-Jobori) (Mustafa Isam) Sat, 31 Dec 2022 14:49:42 +0100 OJS 60 Examination of the Continuity of Babel and Ishtar Hotels through Management Declarations and Auditor’s Opinion/an Analytical Study <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The research aims to shed light on the procedures followed by the auditor through the use of liquidity and profitability indicators, extracted from the cash flow statement, in assessing the continuity of the Babylon and Ishtar hotels. The research was built on the following hypothesis: "The liquidity and profitability indicators based on the detection of cash flows help the auditor in evaluating the financial performance of the Babylon and Ishtar hotels, subject to auditing for a period not exceeding one fiscal year." The researchers completed the practical side by studying the analysis of the financial reports of the units under study. The most prominent conclusions on the practical side were: Management declarations are audit evidence (a written statement submitted by management) that helps the auditor to reach conclusions that contribute to the formulation of his impartial technical opinion, and these decisions are also necessary information to complete an audit.. Through the declarations presented in the financial report of the hotel and tourism sector, there is no declaration showing the continuity of the units for the next (12) months, and the management of the units did not conduct an assessment of continuity despite the inclusion of the concept of continuity in the accounting rule 6. Also, the entities based on the implementation of operations. The audit (Federal Financial Supervision Bureau, and a special audit office), did not refer in the audit report to conducting assessments about continuity. The most prominent recommendations were as follows: The necessity of the auditor when auditing hotels, to put a paragraph explaining the continuity of units for the next (12) months. Shedding light on the use of financial indicators (liquidity and profitability) based on the cash flow statement because it illustrates the impact of cash flows on continuity&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> Muhammad Alwan Salman, Sohad Sabih Al-Saffar Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Evaluation of the Accounting Information System for the Iraqi Dates Company Based on the Components of Internal Control <ol> <li>The paper aims to examine the possibility of evaluating the accounting information system based on the five components of internal control in a way that enhances the quality of accounting information, and makes this a methodology that draws attention to areas of deficiencies, using the results of the evaluation process.</li> <li>The research problem was represented in the weakness of the dates company’s interest in building a methodology that determines how to evaluate the accounting information system through the use of indicators provided by the internal control components, as the aim was to develop and raise the performance level of the policies and procedures of the internal control components that govern the processing of transactions, and a statement of the shortcomings when the components of internal control are not fulfilled, with regard to the credibility of accounting information.</li> <li>As he addressed the purpose of the research through the following hypothesis: The proper and appropriate evaluation by the Iraqi Dates Company to design and implement the accounting information system through the internal control components helps him in drawing up a methodology to deal with and address areas of weakness.</li> <li>While the most important results that were reached through this paper can be mentioned as follows:</li> </ol> <p>(A) There are shortcomings in the accounting information system of the company in question, such as the delay in submitting final accounts on time, exaggeration in preparing estimated budgets, and the absence of a control account for a record (Debtors and creditors), and the accounting rule No. (14) Is not applied, and the company does not have an accurate cost system.</p> <p>(B) Weakness in understanding the importance of the components of internal control by the company in question, and the lack of generalization of the rules of professional conduct. There is no department or division for risk management, but it is up to each department of the company, and weakness in the dissemination of control policies and procedures through a brochure distributed to all Administrative levels .The company lacks the introduction of modern technology in the treatment of its operations, and the department does not enjoy the internal audit is independent in the performance of its work.</p> Nihad Mohamed Wahib, Sohad Sabih Alsaffar Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Evaluation of the continuity of Iraqi banks listed in the Iraq Stock Exchange using indicators of financial failure <p>The research aims to use indicators of financial failure in assessing the continuity of banks, as Iraqi banks are among the first institutions and companies that have tended to implement international standards, in addition to being committed to principles and assumptions in the accounting field and facing many and varied risks. Perhaps one of the most dangerous is financial failure, so we find that the prediction of failure&nbsp; financial engages all the authorities related to banks, especially researchers and those interested in this subject, to develop models to be used in assessing the continuity of banks . One of these models is the (kida) model, which is used in assessing the continuity of banks and their ability to meet their obligations and carry out their duties through a set of financial ratios that distinguish between banks&nbsp; those who succeed in their doubtful ability and which are exposed to financial failure, and to know the nature of their activities early.From this standpoint, one of the main objectives of the research is to identify the extent of the effectiveness of using the (Kida) model in evaluating the continuity of banks by ascertaining whether the banks were exposed to financial failure or&nbsp; no, in order to achieve this goal, the two researchers used some financial statements of the banks, the sample of the research, and the research problem was represented by paltry&nbsp; The following question: Does the (Kida) model reveal to us the risks of financial failure facing commercial banks listed in the Iraq Stock Exchange by evaluating their continuity in the exercise of their commercial activity in the foreseeable future?&nbsp; The Kida model was applied to a sample of three Iraqi banks using financial ratios, and at the end of the analysis some conclusions and recommendations were drawn up that emphasize the need for banks to adopt financial analysis models to know the results of their work in terms of predicting financial failure.</p> Ali Abdul Wahed Khalaf , Hussein Ali Abdul Wahed Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Integration of the two methods of production on time and accelerated implementation and their role in reducing costs <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Iraqi markets witnessed a great momentum in the volume of products, which led to a rise in competition, as local production requires restructuring and the adoption of new systems that will raise competitiveness in the market. The main research problem is the time period required for production and inventory and its costs, where the time of products exceeds the planned time.The research seeks to apply the method of production on time and accelerated implementation to shorten the production period, cancel inventory of all kinds (raw materials, semi-manufactured, finished) and rearrange the factory to ensure shortening the distances between the factory machines and shortening the transportation time and thus accelerating the production process and indicating the sites of weakness within the unit&nbsp; In addition to developing appropriate and feasible solutions in industrial units to enable them to monitor the implementation stages, solve the problems they face and measure the time required in each stage of work in order to rationalize costs and increase the number of products,the research seeks in its applied side to prove the research hypothesis that&nbsp; adjusting the production process in order to reduce industrial costs, which leads to identifying waste areas in all stages of production and then finding temporal and cost deviations at any stage of the project and analyzing them to rationalize the costs of those paragraphs. In/11 &nbsp;2021 until 07/2022 the field of application of the research and the two production methods were used on time&nbsp; and the accelerated implementation within the production line of the Rafidain breeze fan, and the identification of waste areas and the method and their treatment, and one of the most important conclusions of the research is the possibility of reducing costs significantly by eliminating all kinds of waste.</p> Ali Osama Talib, Raed Majeed Abed Muhammed, Ilham Salman Yousef Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Achieving competitive advantage by employing value stream Technology <p>The adoption of industrial economic units in Iraq has traditional cost systems that cause many problems in calculating the costs of its products (goods and services), such as high costs and low quality of those products, because these systems do not provide the appropriate cost information that these units need in the correct exercise of their main tasks such as planning, control and decision-making, As well as its inability to keep pace with developments in the market, which makes the possibility of its persistence very weak, and consequently losing its competitive position and market share and its exit from the market. Therefore, those units must find modern techniques and systems that enable them to measure their cost in an appropriate and accurate manner and add value to their products. By providing low cost and high quality products. The research was based on a basic hypothesis that (the employment of the value stream technology contributes to achieving competitive advantage), and the most prominent findings of the research are that the employment of the value stream contributes to enhancing the value of the industrial economic unit by reducing costs and improving value, by excluding Costs that do not add value and are unnecessary while maintaining the desired level of quality and maximizing perceived value to the customer.</p> Nada Mohamed Fadel, Abdel Reda Latif Jassim Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Investment in information technology and its impact on sustainable development with reference to Malaysia <p>Information and communication technology (ICT) is considered as the main pillar of the Digital Economy; and it represents all the hardware and software of computers as well as networks and all the required equipment to process, save, organize, show, send and recall information.</p> <p>ICT provides a unique platform to host a large number of sustainable development services, such as E-commerce, mobile payment systems, E-learning applications, E-health, earth observation services and climate change, and even more E-government. Therefore, investment in such technologies would help to ensure finding solutions to meet the challenges of sustainable development. This research fosters the need of investment &amp; use of ICTs as an enabler of sustainable development. Some experiments on investment &amp; use of ICTs for different purposes in Malaysia reviewed and conclusions drawn on how it does support the sustainable development, which may be similar and bear lessons for many developing countries</p> Saad Hassan Ali, Yassin Abed Salh, Jabbar Sakban Hamid Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Study and Build Quality Costs Applied Research in the General Company for Grain Processing / Al-Taji Mill <p>The research aims to demonstrate the importance of defining the reality of quality costs in economic units in the Iraqi local environment in terms of the extent to which the management of these units realizes the importance of identifying and measuring quality costs, applying quality cost systems, and the extent of interest in reducing quality costs and using financial and non-financial indicators to determine and measure quality costs, and that because of its importance in providing information that enables management to make decisions and helps in planning, control and performance evaluation in a way that enables economic units to make adjustments through the use of continuous improvement techniques and cost reduction as well as focusing on product quality and rationalizing decisions on product quality for the purpose of building a competitive advantage, which is what distinguishes the economic unit in the surrounding business environment through the optimal use of its resources that outperform its competitors, allowing it to provide products that are considered valuable by customers, which helps it maintain its market share and achieve profitability, as the research focused on a major problem faced by many units The economic situation in the Iraqi local environment due to the weak culture of the extent to which the quality of its products achieves the value of the unit as well as its neglect to identify, measure and report quality costs in special reports. The research is based on the premise that quality costs and their analysis play an important role in changing the level of product quality and help management to plan, control and make decisions. The research found the need to reconsider the cultures of economic units in the Iraqi local environment towards the quality of their products and urged them to restructure the costs of quality, which helps them to give value to the product as well as giving value to the customer.</p> Abbas Kamil Kareem, Saad Salman Al-Maaini Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Impact of Caesar Syria Civilian Protection Act on the International Trade Activities <p>Caesar Syria Civilian Protection Act is United States legislation passed into law as part of the National Defense Authorization Act. This act imposes sanctions on American and foreign entities, businesses and individuals, who conduct business activities with industries related to the Syrian regime. It aims to prevent support including infrastructure, military maintenance and energy production to the Syrian government while mitigating potential harm on the civilians. However, the implementation of this acts could severely penalize crucial humanitarian assistance and raises a legal challenge. In particular, this act has direct consequences on the international commercial law and the related modern commercial transactions such as digital currency and jurisdictional borders, which have not been supported by the conventional legislation.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp; Therefore, due to the gap between the conventional and modern legislations, which has highlighted legal issues such as the global imbalances and monopolism, this research work discusses the legal bases of Caesar Syria Civilian Protection Act outside the United State. In addition, it investigates impacts of this act on the international commercial transactions.</p> Nedaa Kazem Muhammad Jawad Al-Mawla Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 Achieving Ensuring Sustainable Consumption and Production Patterns through a Green Internal Audit (Applied Research) <p>&nbsp;&nbsp; The research aims to identify the green internal audit and sustainable development and its goal to ensure the existence of sustainable consumption and production patterns, and to develop a proposed green audit program in a way that leads to achieving that goal, as the research problem was the lack of audit programs approved by the internal audit department in the economic unit research sample axis related to the goal, and thus the audit process is unorganized and incomplete, and it is not possible to reach through it the extent of its achievement, Many conclusions were reached, the most important of which are the problems facing the green internal auditor in light of not adopting audit programs that are based on in his work to verify the accuracy of the implementation of the goal , which negatively affects the result on the accuracy, clarity and comprehensiveness of the achieved goal, and the absence of internal instructions and regulations obligating internal auditors to perform their role to verify it.</p> <p>From the foregoing, the research reached several recommendations, the most important of which is the obligation of the party responsible for implementing the internal audit process to adopt audit programs that are based on the audit process to verify the accuracy of implementing the sustainable development goal of ensuring sustainable consumption and production patterns, and obligating the internal audit department to submit periodic reports to the management The Supreme Court in the liquidator regarding what has been achieved of those goals in the environmental field, the problems and obstacles that stand in the way of achieving them, and the necessary proposals to avoid this.</p> Mustafa Mohamed Ezzat Khalil, Sabiha Barzan Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 The Effect of Earnings Management on the Capital Structure Analytical Study of the Iraqi Stock Market <p>The study aimed to define the nature of profit management and the motives for its adoption and strategies, and the most prominent factors in a way that helps in enhancing information for decision makers, and to determine whether the practice of the profit management phenomenon affects the capital structure of the research sample companies. The modified Jones model (1995) was relied on in order to measure profit management and the (CAMP) model to measure the weighted average of the capital structure. The research community consisted of all companies listed on the Iraqi Stock Exchange for the period (2010-2019), and the research sample included (26) companies that met the conditions of companies, and the study found that (53%) of the companies in the research sample had practiced profit management throughout the research period (2010-2019), while the remaining companies were practicing it for varying periods. Profits in the cost of capital structure in the research sample companies, as the results showed a weak and significant inverse relationship between the cost of capital structure and the practice of profit management for companies.</p> <p>As for the most important recommendations that were reached, the company management should realize the risks that may arise when practicing profit management on the performance and market value of the company. Investors and analysts should also realize and analyze the difference between the income statement, which is prepared according to the accrual system, and the cash flow statement, as it is prepared on a cash basis and cannot be manipulated.</p> Ali Jassim Muhammad Anad, Shatha Abdul Hussein Jaber Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100 REVIEW ARTICLE: DAIRY PRODUCTS, A GOOD RESERVIOR FOR TRANSFER PROBIOTICS <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The human carries in his body about 1-1.5 kilogram of different microorganisms, which together represent the human microbiota, where everyone has there own microbial environment. This microflora plays a vitally important role and interferes with many of the body's various physiological, immune, and nutritional functions, which may change according to the variation of many conditions that occur in our life.</p> <p>Probiotics are known as live microorganisms that give positive effects on host health when consumed in sufficient numbers.</p> <p>Probiotics are considered one of the most distinguished safe strategies to restore the vital microbiota which is important to the environment of living organisms in the gastrointestinal tract, as studies have proven its unique ability in the prevention and treatment of many diseases for young and old age people. Probiotics are available commercially in many different formulas and pharmaceutical forms (capsules, pills, tablets, etc.), which may be blamed for many disadvantages, as many complaints were recorded against some international companies producing. This matter encouraged those interested in the food industry field to move towards manufacturing functional foods as therapeutic nutritional products with a high number of live probiotics to achieve the health effect for humans, especially the various dairy products, which are considered one of the best food vehicles to contain and deliver these probiotics, due to their many advantages. This study aimed to highlight the importance of including food with probiotics, specifically dairy products, and preference it on pharmaceutical forms in order to deliver its nutritional and health benefits to humans.</p> Hanan Abdullah Ali Copyright (c) Sat, 31 Dec 2022 00:00:00 +0100