About Journal

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 knowledge, and the scientific achievements in the specializations of the Journal. Meanwhile, the researches which are being accepted for the issuing will be taken for scientific promotion. Kut University College Journal for Humanitarian Science welcomes and accepts the valuable and crucial and original researches.   Scope of the Journal  Arabic Language, Education, Sports,...
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The Effect of Preparing Integrated Reports on the Value of the Economic Unit

Ghannam Muhaisen Mneeshed Al-Taie; Sattar Jaber Khalawy

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 1-22

The research aims to identify the effect of integrated reporting on the value of economic units by addressing both the concept and the importance of value for economic units in light of a new approach to accounting disclosure. The importance of the research is that accounting disclosure is no longer limited to presenting objective financial information. Which is compatible with the capabilities of the average investor, but extends to include a wider range of information that needs extensive knowledge and know-how by investors, stakeholders and analysts in order to make appropriate financial decisions, and this new approach is what is known as integrated reports, and the case study was conducted on Wasit textile and weaving factory. Whose plants are located in Wasit Governorate, by relying on the financial statements for the year 2018-2019 The most important results indicated that the main goal of integrated reports is to identify how economic units add value and how to maintain it over time, by providing financial and non-financial information to all stakeholders, provided that this information is able to meet their needs and help them in making decisions. Appropriate and correct, as well as the creation of the value sought by economic units cannot be achieved through financial information only, but must take into account the external environmental influences and issues that include economic, environmental and social aspects and how to integrate them into the business model of the unit. The two researchers recommend vigorous and continuous efforts by departments in economic units in general and factory management in particular to improve the quality of their products and services in order to ensure their continued survival in the competition market, as well as increase awareness of the factory management and its employees of the importance of preparing integrated reports so as not to lose the benefits that have arisen For its sake and the importance it achieves in creating value as well as enhancing reputation and brand in the short, medium and long term.

A Proposed Model for the Role of Internal Control in Managing Fraud Risks in Accordance with Internal Auditing Standards

Emad Mohammed Farhan; Sattar Oleiwi Dahash Al-Murshedi

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 23-40

This Deliberating aimed to activate the role of internal control in administering fraud risks in accordance with the international standards of internal auditing issued by the Institute of Internal Auditors (IIA), and the guides issued by the supervisory authorities in Iraq, which regulate the work of internal auditors towards the risks of fraud and corruption, considering that Internal audit is the main and important line of defense to reduce fraud and corruption, and for internal control to be effective, there must be an actual commitment to international auditing standards. Fraud is a scourge of corruption in government and private sector institutions. It is imperative to activate monitoring and evaluation tools for internal control to manage fraud risks to reduce fraud and treat its risks. Given the importance of control and its main role in assessing fraud risks, a mechanism was designed to manage fraud risks in government institutions in Iraq. This mechanism was designed in accordance with international standards for internal auditing, guidelines, and enterprise risk management (ERM). The work of this mechanism focuses on the role of internal auditing as a manager of a work team consisting of six categories of employees (staff to follow up on operational matters, employees to follow up on financial affairs, employees to follow up on the assets of the institution, employees to follow up on the work of stores, staff to follow up matters of fraud awareness, legal officer).

Instances of Expansion of Meaning in the Holy Quran

Dr. Dhiaa Fakhir Jabur

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 41-49

The research consists of three basic requirements: the definition of the term expansion of meaning, instances of expansion of meaning, rules of expansion of meaning, and after that the conclusion, results and a list of sources.The research deals with the phenomenon of expansion of meaning and instances of expansion in the Noble Quranic models in which words are used to denote more than one meaning, that is, they have more than one meaning.Expansion of meaning is a steady phenomenon in the Quran and in Arabic poetry, therefore, interpreters, grammarians, and rhetoricians have become fond of it, and have given it a great attention, and considered it a cornerstone of rhetorical expression, especially the Quranic expression.The expansion of meaning means a single expression that leads to several meanings for an intended purpose. The multiplicity of syntactic aspects has an effect on expansion of meaning, so expansion is a creative method.

Light and Shadow and Moral Dimensions of Place in the Novels of Najib Mahfoodh

Marwa Yas Shimal; Dr. Thaer A. Alethary

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 50-58

Creativity appears when the author creates new connotations and suggestive that aim at a purpose according to what he plans for goals and messages that he passes on to the recipient, who in turn searches beyond the images that seem realistic. But it hides deeper meanings, the linguistic representation goes beyond the visual images, it is an infinite suggestion because it is an artistic image that is distinguished by being the fruit of selection and refinement to the tangible material taken from nature and human life and its goal is to stimulate aesthetic emotion, drawn with light and shadow, transgressing the limits of vision to the place with its physical dimensions to other intangible dimensions.

The Loss of the Main Objectives of the General Budget in Iraq for the Period (2015-2019), an Analytical Study

Assist. Lecturer Mustafa Rashed Ali; Lecturer Mohsin Khudhair Abbas

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 59-71

The general budgeting systems followed after 2003 in Iraq are based on sections and items. It focuses on achieving revenue without any consideration for medium or long-term planning. Productivity and performance factors are not evaluated. Revenue realization focuses on rules, procedures and regulations more than Its focus is on economic efficiency. Public expenditures are determined in the light of their implications because of a lack of focus on the optimal use of these resources, resulting in a waste of these resources. This means that public budgets in Iraq are structured on the basis that public expenditures are classified administratively, i.e. General expenses are distributed to departments and ministries whose budgets are included in the general budget in the form of appropriations or annual allocations, then these annual amounts allocated to each administrative unit are classified in a qualitative form, according to the purpose of the expenditure, which are called expenditure items or items of expenditure and are often similar . The budgets are a replication of what has been the general budgets in Iraq since 2004, which differ from each other except in the estimated figures of public revenues and public expenditures, as they can be described as distributive budgets whose main task is to distribute Iraqi oil revenues at the exchange doors. Without leading to a qualitative or structural change in the structure of the Iraqi economy.

The Strategic Conflict between the United States and China over the South China Sea (A Geopolitical Study)

Ali Tariq Jassim Al-Zubaidi

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 72-87

The South China Sea is of great strategic and economic importance because it is geographically located at the meeting point of the most intensive maritime transport routes in the world, as more than half of world trade passes through it. The South China Sea is surrounded by nine main countries, namely China, Vietnam, Cambodia, Malaysia, Thailand, Indonesia, Singapore, the Philippines and Brunei. These Asian countries have the sovereignty of several regions of the South China Sea, as China claimed sovereignty over large parts of this sea and has built artificial islands in it and is trying to militarize the region by deploying military bases in it, This led to the United States ’intervention for an alliance with other Asian countries bordering the South Sea, as the United States sent its warships and military aircraft to the nearby regions with the aim of keeping maritime and air navigation routes open to all international parties, and the Asian and Western parties fear that the region may gradually turn into It is a "real conflict" point, and the consequences of any clashes in that region may have dire consequences on the global scale.

The Impact of the COVID-19 Pandemic on the Opinion of the Auditor According to International Auditing Standards

Rajaa Ali Abed; Sabeha Barzan Al- Ubadi

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 88-97

The COVID-19 pandemic. has led to an economic downturn worldwide, low financial liquidity and a defect in financial stability, which has affected business enterprises and various sectors, and the banking sector is one of the sectors affected by this pandemic, and the research problem lies in asking what is the impact of pandemic. (COVID-19) in the indicators of banking performance and its impact in the auditor's opinion and what is the impact of the (COVID-19) pandemic and its impact on imposing continuity. Because of the importance of this problem, the research was based on a main hypothesis that the outbreak of the (COVID-19)a pandemic affects banking performance, and is reflected in the opinion of the auditor according to international auditing standards. The research aims to present the impact of the (COVID-19) pandemic on the performance in the banking sector, and its implications for imposing continuity. In light of the theoretical and practical study of the research, the researcher reached a set of conclusions, among which the (COVID-19) pandemic is likely to affect the ability of a large number of borrowers to fulfill their obligations in relation to loan agreements and the likelihood of default increases, which affects the evaluation or estimation of expected credit losses. And reducing the profits of banks, which leads to damage to the integrity of banks. Based on the conclusions reached, a set of recommendations were presented, among which banks should be encouraged to exercise the flexibility provided by the regulatory rules, and the terms of loans must be renegotiated and the guarantees and legal procedures imposed on customers when granting bank loans are to be granted to the largest possible number.

Iranian Oil in the Strategies of Super Countries (1953 - 1962) AD

Assist. Prof. Dr. Ali Hassan Al-Maksousi

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 98-108

The oil sector and the major countries ’attempt to invest and control it in Iran is one of the most important drivers of Iranian history in the modern era since 1908, whether in internal or external developments, after Iran turned into an area of conflict and influence between the major countries, especially Britain and Russia in the first stage. Then Britain, America, and the rest of Europe in the second phase, and for that importance, we will study in this research "Iranian oil in the strategies of the super countries 1953-1962" and how this affected the Iranian interior.

Analysis of the Structure of GDP and the General Budget in Iraq for the Duration (1990-2018)

Ali Khairallah Nasser Hussein; Prof. Dr. Rahman Hassan Ali Al-Musawi

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 109-121

Iraq suffered from problems and structural imbalances before 2003 due to the wars it has fought since 1980, which directly affected some economic indicators, including GDP and the general budget, based on the assumption that there is a relationship between GDP and the general budget. The importance of the research also comes from the fact that the subject of the study is concerned with the study of the most important economic indicators, which have a major role in the Iraqi economy, namely gdp and the general budget, which affect the overall economic activity in the country. The research is primarily aimed at verifying the validity of the hypothesis. The limits of the research were extended for a period (1990-2018) the research reached a number of conclusions and recommendations, including:1.There is a direct relationship between GDP and the general budget in Iraq, as the budget depends on the income of the sectors that make up the national economy.2.There is a clear imbalance in the structure of GDP due to the direct damage to the oil sector.3.There is a clear imbalance in the structure of the general budget due to dependence on oil revenues without other revenues for the economic sectors.

Obstacles to Implementing the Operational Budget An Exploratory Study in the Universities of Baghdad - Karbala - Babylon

Shireen Tawfeeq Ali; Ali Dakhil Sakhil

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 122-137

The operating budget system has been seriously considered as a management system to improve the efficiency and effectiveness of the consumption of organizational resources by governments at the national and local levels. Therefore, it is very important to pay attention to it according to the current circumstances in this regard. The current study examines the obstacles that prevent the implementation of the operational budget in universities (Karbala, Baghdad, Babil). Three main factors have been identified in the successful implementation of the operational budget: capacity, authority and acceptance. The aim of the research is to examine the obstacles to the process of implementing the operational budget in a sample of universities. The current research has been applied in terms of purpose, which is a descriptive field in terms of how information is collected. The community also included in this study 419 university presidents, deans of colleges, heads of departments of financial affairs, control and internal auditing, accountants and auditors, and the questionnaire was used as a tool to collect data, and it was distributed to 217 members of the research community and their selection was as a sample. The (SPSS) program was also used. From the reliability of the research tool using the Alpha Crow Nbach coefficient, and testing the hypotheses in this study, using the non-standard (Kruskal-Wallis) test, and the results showed that all the research hypotheses were approved, in other words at present, the universities (Karbala, Baghdad, Babylon) The ability, authority and acceptance to implement the operational budget, and among the most important recommendations is to review strategies to enhance capacity, authority and acceptance to implement the operational budget more effectively in universities.

The Role of Toxic Assets in the Decline in the Market Value of Shares of the Iraqi Banking Sector

Esraa Ali jasim alaughaily; Sattar Jaber Khalawy

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 138-151

The problem of the research was that the possession of toxic assets by Iraqi banks, reflected in the market value of banking sector shares, the emphasis on the concept of these toxic assets, their impact and the extent to which they can be traded in Iraqi banks, and whether there is a reflection in the possession of such assets on the market value of shares. The research aims mainly to highlight toxic assets and their impact on market value through information provided by Iraqi banks, so it focuses directly on the study and analysis of the concept of toxic assets and their impact on the market value of shares, as well as the extent to which such assets are located on banks and the adequacy of capital In order to face and reduce risks, the most important outcome of this study is the inclusion of financial lists on these toxic assets, whose negative images affect the market value of the shares of the Iraqi banking sector and thus reflect on the nature of the operations.

The Effect of Islamic Education Teachers' Use of E-Learning on Developing Cognitive Thinking among Literary Sixth-Grade Students

Assist. Lec. Amira Mustafa Mashkhatti Al-Rikani

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 152-163

The aim of the study was to investigate and explain the impact of the use of Islamic education teachers on electronic learning methods in development for student creativity for students in the sixth literary grades, and to achieve this goal, the researcher designed a test and set it on a basis, and it has also verified the honesty of the scale by presenting it to A selection of Almajdrsin and university professors and some of the educational supervisors, and stability parameters were calculated using the Pearson correlation coefficients for cognitive thinking tests, which amounted to (0.83), and the researcher also worked on preparing many lessons in Islamic education according to Tarska Al-Aleem Electronic and asynchronous.Whereas, the study sample consisted of fifty students from the sixth literary grades, and the scale was applied to them using the accompanying analysis of variance, where the results of the test showed the following:It has been proven that there are statistically significant differences between the equivalent arithmetic averages on cognitive thinking tests as a result of teaching methods, and for the benefit of students who used electronic learning methods when compared to colleagues who used the regular method.

The Role of Balancing Programs and Performance in Rationalizing Government Spending

Salam Ghaly Hamady Al-Barkiy; Prof. Dr. Haider A. Kadhom Al- Shameari

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 164-175

This research aims to demonstrate the role of budgeting programs and performance in rationalizing government spending by addressing both the concept and the importance of rationalizing government spending in light of the acceleration of public spending growth in Iraq, especially after 2003, which caused financial difficulties that cannot be ignored, which reflected negatively on the budget. The public directly; Where the gap between imports and expenditures has widened and the consequent increase in the phenomenon of the deficit in the general budget by large percentages exceeding the percentage specified in the financial laws in force (3%), as well as the decline in the ability of successive governments to adhere to their development programs and projects The matter becomes even more critical in its inability at times to provide the financial support required to provide basic services to society as a result of its increasing burdens; The importance of this research stems from the fact that rationalizing public spending is the only way for the state to reduce the deficit in the public budget and avoid the negative effects inherent in attempts to remedy the budget deficit, whether by imposing more taxes and fees or resorting to loans and others. It is imperative for the government to apply public spending rationalization in all government units without discrimination, as it is a financial necessity that must be achieved. "Prevention is better than cure".
 

 

Verses from Surat An-Najm / Analytical Study

Fakher Jabur ء Fakher Jabur Matar

Kut University College Journal for Humanitarian Science, 2022, Volume 3, Issue 1, Pages 176-189

This research highlights the blessed surah (A chapter of The Holly Quran) which is the one of The Holly Quran chapters, An-Najm. The researcher notices that it begins with an oath by An-Najm (Star) which approves the honesty of the most honorable prophet Mohammed (God`s blessing and peace be upon him and his family). The Surah talks about the prophet Mohammed`s miracle, AL-Mi`raj (Ascension which is the prophet Mohammed`s midnight journey to The Seven Heavens). The Surah reminds people that they should believe in God who is the one, then talks about idols, which are worshiped (false) by polytheists instead of Allah, and proves the nullity of these idols and whole deities other than Allah, he exalted.

Assessment of online learning in Algerian universities during COVID-19

Boutkhil Guemide; Salima Maouche

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue special issue, Pages 490-515

Algeria has been hit by the Coronavirus, and as a result, the Algerian government has taken serious measures to deal with the current situation. In this context, the Algerian ministry of higher education and scientific research has instructed universities to perform both online teaching and learning through regular, established eLearning platforms, as a step towards reducing the spread of the Coronavirus. Although this measure has been largely appreciated by academics, teachers, and students, online learning in Algerian universities, especially during the critical period of the Corona pandemic lacks many issues, such as, facilities and materials that should be resolved to achieve a total success for online learning in Algerian universities. The purpose of the present paper is to provide an assessment of the online learning electronic system provided by Algerian universities during the pandemic. Basically, the research relies on students’ and teachers’ questionnaires as the undertaking tool to gather valid data in order to analyze and highlight the shortcomings of the online learning which has been provided in the aforementioned period. The research results indicated that total reliance on online learning was according to strategies and planned learning objectives. However, it did not go well. As a matter of fact, the online learning system in the Algerian higher education sector needs a solid platform for its total implementation and needs to make sure that the elements of the teaching/ and learning process succeed with the mastery of the technological tools. The research concluded with some recommendations which should be taken into account for better implementation of online learning electronic system in the Algerian higher education context.

Causes of Work Accidents and Injuries in Iraqi Industrial Organization – Analytical Study at Wasit Textile and Knitting Factory

Ali Saad Alwan Al-Musawi; Nagham Ali Jasim Al-Sayegh

Kut University College Journal for Humanitarian Science, 2020, Volume 1, Issue 2, Pages 77-89

Abstract
This research aims to analyze and study methods of prevention of work accidents and injuries and how to use the means and programs to protect against accidents and injuries that occur within the factory and to be followed in the implementation of work and events as well as the measures taken by senior management to reduce and protect human resources from occupational diseases and risks related to their work and through standing It is crucial for organizations to reduce occupational accidents and diseases، integrating issues، standard requirements، examples of good practices، manpower، and technology. The result of the study results tool is represented an important work of the plant as you want to implement or update protection systems، and data used in the study (1988-2018) accidents and work injuries in the factory and reflected the results of the study on the actual reality of the plant.

Digital transformation of education in the Kingdom of Saudi Arabia - case study : Princess Nourah and King Khalid Universities

Omaima Ali Shiekh Eldein Elnor; Siham Ahmed Mohammed Khatir

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue special issue, Pages 265-282

The study aimed to explore the reality of digital transformation in the Kingdom of Saudi Arabia, by identifying the actual practice of digital transformation in higher education institutions, in line with global trends to face the challenges of the global crisis COVID19. The main study question was: What are the requirements for applying digital transformation in higher education institutions in the Kingdom of Saudi Arabia? The importance of the study stems from providing suggestions and recommendations regarding dealing with conditions and products of digital education, and enriching the Arab library with more studies and research dealing with digital education. The study relied on the descriptive and analytical approach, and the questionnaire was used as a main tool for data collection, in addition to analyzing the content of documents and documents in this aspect that were obtained from the study sample institutions, to support the findings and develop proposals and recommendations. The study was applied to Princess Nourah bint Abdul Rahman University and King Khalid University.

The solution to the contract the international sale of goods due to the occurrence of the fundamental violation in the light of the Vene Convention 1980

Ziad khalf Owda; Abbas Neameh Mohsein

Kut University College Journal for Humanitarian Science, 2020, Volume 1, Issue 2, Pages 1-10

Abstract
The main objective of this study is to stand in the situation in the international contract for sale of goods according to the 1980 Vene Convention this convention has developed several special and new criteria to dissolution the contract it is different from those that are on the right of the dissolution in the internal Legislation. The Convention requires that there is a fundamental violation to dissolution the contract the Convention has been configured to regulate international sales contracts well Through which the annulment cases are minimized due to the amount of damage resulting from such termination, and stipulated in the substantive violation that the violation had already occurred first, that the violation occurred, second, the damage have to be expected, third, in the case of an original violation. However, the agreement allowed the contract to be terminated even though the substantive breach did not occur but it clearly shows that it will be happen. The case of the fundamental offense acquired whereby the defaulting party is given a certain period of time to fulfill its contractual obligations in order to carry out its contractual obligations. If such period elapses without the fulfillment of such obligations, the other party may terminate the contract Where the violation material offense becomes an inherently fundamental breach.

Impact of quality costs on FOCUS - PDCA model in improving the quality of health services

Farah Nadhum Shamkhi; Amer Mohammed Salman; Mahmood Ismaeel

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 1, Pages 103-122

It is important to pay attention to improving and developing the quality of health services provided in hospitals, and this study seeks to clarify the impact of quality costs according to the FOCUS-PDCA model to improve the quality of health services and develop them to achieve high quality satisfaction for community members from the health services provided to them. The study concluded that the quality costs are those that are specifically consistent with the achievement or lack of achievement of the quality of the product or the quality of service. The FOCUS-PDCA model is a common quality approach that can be used in many social and health care organizations. The model works well in many areas of improvement and only needs to create a multidisciplinary team. There is potential for implementation of the FOCUS-PDCA model through Deming's philosophy of quality improvement. The study recommends focusing on quality costs and writing reports for these costs and classifying them into four categories: prevention costs, evaluation costs, costs of internal failure, and costs of external failure. And the need to use the FOCUS-PDCA model according to the fourteen points of Deming by linking with the costs of quality contributes to preventing the costs of internal failure and the costs of external failure at Al Karama Teaching Hospital to improve the quality of health services. Attention must be paid to the inclusion of doctors and other medical personnel in training and qualification courses and the use of the Internet in terms of speed of response to information and the ease of receiving and sending it.

The impact of digital education on student achievement (An analytical comparative study for fourth-year students of the Department of Banking and Financial)

Ass.T. Roa’a Ahmed Jassim; Bushra Ibrahim Salman

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue special issue, Pages 283-295

Everything changed after the Coronavirus pandemic, and they became goals at the top of the higher education ladder. The second phase of starting work in universities extended in March and April, and focused on establishing a new social environment for work, as there were suitable opportunities and conditions in universities. The schedule, due to the closure of all, the Coronavirus to ensure a degree of continuity of study in the eyes of students and their families. The most important findings of a close search of the cohorts of students who have been selected and their adult digital education (electronic) all forms of digital writing and writing rates (70% -100%), and who chose their choice of 15 as a sample to examine the special axis, the level of educational attainment of all students Find. The scientific title, and as for the most important reviews of the print reached by the research, e-education in Iraq suffers from many obstacles, starting with the failure to provide the infrastructure and ending with training the administrative and educational staff, increasing Google's MCQ training models, interview .... and others) which indicates The scores are unusually high compared to the exam scores in the traditional setting (classroom exams).

Assessment of online learning in Algerian universities during COVID-19

Boutkhil Guemide; Salima Maouche

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue special issue, Pages 490-515

Algeria has been hit by the Coronavirus, and as a result, the Algerian government has taken serious measures to deal with the current situation. In this context, the Algerian ministry of higher education and scientific research has instructed universities to perform both online teaching and learning through regular, established eLearning platforms, as a step towards reducing the spread of the Coronavirus. Although this measure has been largely appreciated by academics, teachers, and students, online learning in Algerian universities, especially during the critical period of the Corona pandemic lacks many issues, such as, facilities and materials that should be resolved to achieve a total success for online learning in Algerian universities. The purpose of the present paper is to provide an assessment of the online learning electronic system provided by Algerian universities during the pandemic. Basically, the research relies on students’ and teachers’ questionnaires as the undertaking tool to gather valid data in order to analyze and highlight the shortcomings of the online learning which has been provided in the aforementioned period. The research results indicated that total reliance on online learning was according to strategies and planned learning objectives. However, it did not go well. As a matter of fact, the online learning system in the Algerian higher education sector needs a solid platform for its total implementation and needs to make sure that the elements of the teaching/ and learning process succeed with the mastery of the technological tools. The research concluded with some recommendations which should be taken into account for better implementation of online learning electronic system in the Algerian higher education context.

Tourist Potential in Al-Hayy District

Abduljaleel Thary Attallh

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 94-101

Tourism is an important economic sector that contributes to supporting the local economy, because it is a sector that brings financial resources from outside the region, and contributes to the process of operating manpower, in the future of the potential of the tourism region, including monuments, religious areas, cultural heritage or the beauty of nature and climate.The tourism potential in the neighborhood district includes a variety of natural beauty, represented by the presence of the river Al-Garraf, extensive agricultural lands and fruitful groves, in addition to the presence of agricultural shelters, the most important of which is the tomb of the follower Saeed bin Jubair (God bless him) in the Al-Hayy city. In addition to the presence of architectural heritage represented in some heritage buildings, including the Palasim Palace in the outskirts of the neighborhood of the neighborhood, as well as the old khans within the city of the neighborhood, and the presence of some popular industries contribute to the development of the tourist movement, such as rugs, manual carpets and men's gawns.

A review of E-Learning in Higher Education

Khalid Al-Hussaini; Huda Al-Qozani

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue special issue, Pages 470-482

The e-learning has become an important part of higher education in light of the crises facing humanity, including wars, displacement, and the epidemic. On the other hand, information, and communication technology increases the use of digital devices for many purposes in the world, especially education, through which learning can be achieved, such as higher satisfaction, motivation, and increased student participation. This paper provides a background for e-learning in higher education institutions and reviews the concept of e-learning, its requirements, and the various strategies of e-learning, in higher education institutions.

Suggested Model for compatibility between the sustainability accounting standards and green value chain

Ali Hadi Rasham; Prof. Dr. Abbas Nawar

Kut University College Journal for Humanitarian Science, 2020, Volume 1, Issue 2, Pages 28-42

Abstract
The problem of research is the weak perception of the Iraqi and foreign economic units invested in the Iraqi oil sector for the importance of green value chain (sustainable) in providing economic, social and environmental information used in strategic decision-making, which is reflected negatively on meeting the needs of stakeholders involved in decision-making and then achieve benefits Competitiveness of economic units. Therefore, the research aims to study and analyze the value chain and its basic and secondary activities, in light of the green orientations of economic unity. The research has reached a number of conclusions، the most important of which is the study and analysis of sustainability accounting and international standards. Sustainability accounting and international standards are one of the most important tools for greening value chains for the information provided on all important sustainability topics. There is a close relationship between the value chain and sustainability accounting. Its most prominent feature is the International Sustainability Accounting Standards and the financial and physical data and information of the economic unit.

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