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 Role of Hedging in Accordance with Financial Reporting Standard No. 9 in Banking Risk Management

Sattar Jaber Khallawy; Asawer Shaker Mahmoud

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 1-14

The research problem was a few steps of the unified accounting procedures for banks in meeting the requirements for hedge accounting in accordance with the requirements of international standards No. (9), the importance of taking account of accounting treatments for the risks they have and the importance of the role of rationalizing accounting provisions related to financial hedges in a manner that reflects between risk management strategies and the unified accounting system. In order to achieve the goal of the research and test its hypotheses, the Rafidain Bank - a public company located in Baghdad has been chosen as a research place, and an assessment of the extent of its applicability to the requirements of International Financial Reporting Standard No. (9), especially in the field of risk hedge accounting, as long-term financial investments were addressed / The private sector to implement the requirements of the standard from classification and measurement according to fair value and hedging its market risks. Accordingly, a set of conclusions were reached, the most important of which are: 1- Hedge accounting is based on a set of measures to protect the economic unit from expected losses, taking into account the exaggerated profits. 2- Banks are exposed to many risks that could affect their continuity and achieve their goals. Hedging is one of the strategies for managing risks and reducing or limiting them. 3- The unified accounting system for banks does not meet the requirements for hedge accounting in terms of recognition, measurement

Explicitness and Implicitness: Reading in Hassan Salim Al-Dabbagh’s Poems in His Two Collections : For Your Lamps I Wore My Neck & and the South as it Breathes

Raheem Abid Ali Farhan

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 15-30

It seems that modern poetry is the product of a stage of thought and taste upon which the literary model is established to simulate the tastes of audience. Since both ambiguity and brevity represent the aesthetics of the time, giving them a sense of wit and amazement, our poets resorted to using multiple techniques within their texts in order for the poem to achieve its purposes and deliver the poet’s message in the taste of the time. Our poet Al-Dabbagh has deployed several techniques to convey the meanings in his poetic messages, including intertextuality with religious, mythical, historical, and symbolic backgrounds, embodied in the poet's imagination that reflects his patriotism and the clung to home soil. His metaphorical language as well as his symbolic predicates granted his texts an intensification and conciseness while copious meanings can easily be detected in his creative visions.

The Manifestations of the Other in the Poetry of Elia Abu Madi

Sejjad Adnan Kazom

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 31-43

The other is different from the position of Alana, which indicates the image of the other on this basis is a composite of the social, psychological, intellectual and behavioral attributes attributed by an individual or group to others who are outside, I will take a position of the other on the basis of separation and heterogeneity, Will make the other female, and vice versa, and so will be dragged into social strata, psychological orientations and so on. The concept of the other in the poetic output of Elijah Abu Madi is a distinct conceptual space, in that the other does not reflect an inevitable existence of a separate self. It merges with it at times, separates it from other times, and makes the intellect other, sometimes unreasonable, With creativity and excellence in subtraction, performance, poetic images, fertile imagination and passion.

Narrative Perspective on Folk Tales

Sejjad Adnan Kazom; Abbas Obaid Al-Saadi

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 44-56

The narrative message is used to communicate its content based on the elements of the third message; (Narrated, and narrated, and narrated for him), and these three elements are related to the concept of narrative vision; As the narrator broadcasts his narrative message from a supposed angle of view that makes it a suitable tool for the accomplishment of the narrator who will be an envoy transmitting the narrator's point of view to the narrator for him, and so the novel takes the self-contained contents that were suspended as a result of its stay in the same narrator. The manifestations of the vision in the narrative text in the popular biographies by examining the concept of the narrative vision and its application patterns in the popular biographies, and the similarities and differences between the narrative text in the popular biographies and other narrative texts.

Partnership Contracts between the Public Sector and the Private Sector

Zeyad Khalaf Oudah

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 57-76

Participation between the public and the private sector means any project on which an agreement between a public sector and a private sector investor shall be agreed upon, in order to provide the service of the infrastructure projects and operation or otherwise, within a specified period for a fee or price for that service. The project is intended to enable the investor to carry out a development project of strategic importance to the national economy on land owned by the state and to exploit it for a specified period so that it pays for it.

Protection of Arabic Manuscripts in Yemen through International Agreements

Sadiq Yahya Nasr Al-Rajawi

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 77-85

In this article, the international legal article for the protection of manuscripts through international agreements deals with what we need in Yemen, especially in the current war, and the weakness of Yemeni law during the war, beginning with the UNESCO agreement on measures to be taken to prohibit and prevent the import, export and transfer the ownership of cultural property illegally (year 1970). And the Hague Convention of 1954, then the Rome Convention known as the Convention of the International Institute for the Unification of Private Law (UNIDROIT) 1995, and finally the second protocol annexed to the Hague Convention of 1999, and UNESCO as an institutional umbrella for the provision of protection and the police, and INTERPOL and the International Council of Museums (ICOM).

Pilgrims in the Philosophical Discourse of the Arabs Al-Farabi, Ibn Sina, Ibn Rushd A Model

Furqan Mohammed Azeez

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 86-93

The philosophical discourse is based on the pilgrims being an art of persuasion that relies on various discursive aspects. Hajjaj differs from proof, and argument; This is because the proof is not related to the subject of the author or recipient; Philosophical discourse is a field for pilgrim activity, since the latter are statements that are not necessarily distinguished, but rather seek to persuade the other to approve or a certain judgment ... and accordingly, rhetoric are the channels that represent the pilgrims because through them one is sought to convince a person of an opinion. Hence, the pilgrims are a communicative process whose support is the logical argument to persuade others and influence them within the explicit and implicit systems, and the driver for this function is the difference between the addressees.

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.

Light and Shadow and External Character Dimensions in the Novels of Najib Mahfoodh

Marwa Yas Shimal; Thaer A. Alethary

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 102-109

The novelist premeditates to draws and formation his characters from the outside, and this aspect includes the general appearance of the character and its apparent form, and the narrator mentions the character's clothes, features, height, age and handsomeness, ugliness of its shape, and its physical strength, and this aspect has its great importance because it helps the reader to identify other aspects, the recipient often discover the social position of the character through its clothes, as well the movements of a fat man differ from the movements of a thin man, and the behavior of obnoxious person may differ from the behavior of a handsome person, the novelist wanted to make from his accurate drawing of his characters excuse to prepare the recipient to receive that accompany this character from the emotional experiences or otherwise and the many contradictions associated with it.

Linguistic Derivation, its Connotation, and the Importance of Language

Abdalssalam Omran Alkamode

Kut University College Journal for Humanitarian Science, 2021, Volume 2, Issue 2, Pages 110-118

Summary Deriving from the phenomena that the Arabic language needed So she added to it a much-needed linguistic balance over time and over the years and thus contributed to preserving its continuity, growth, ease of use and pronunciation, and employing its words in all that needs it.The issue of derivation and its importance to language is one of the topics that linguists have fought in, in the past and present, among them by way of mentioning but not limited to: Ibn Jani, Ibn Faris, Al-Thaalabi, Al-Suyuti, Ibn Ashour, Tamam Hassan, and others who do not have enough room to mention them.The nature of this research necessitated that it be divided into a group of titles, namely:1- The meaning of the derivation is a language and a convention.2- The opinions of the ancients and the moderns on the derivation.3- Types of derivation.Then the search was concluded with a set of results, including : 1-Derivation reveals to us the link between molecules and faculties, or partial meanings and total meanings. 2-The importance of derivation lies in clarifying the origin from which words branched out or from which they were built. 3-Derivation is a prominent feature of the Arabic language and is one of the means of its growth, given the role of derivation in the birth of Arabic expressions. 4-Derivation has an important role in knowing the original word from the extraneous word or the Arabic word, because the world often remains isolated and you do not have an origin to refer to. 5- Derivation has its types, including: the large, the largest, the small derivation, and then the sculpture, which the researcher believes is the best way to keep up with the tremendous development that life is witnessing today.

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.

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.

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.

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.

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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