Volume 1, Issue 2, Summer and Autumn 2020

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

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.

The Role of Strategic Thinking in Improving Productivity Efficiency from the Administrative leaders perceptive in Misan Oil Company

Mahammad Kalil Abraheem; Alaa Abdulsalam Mustafa

Kut University College Journal for Humanitarian Science, 2020, Volume 1, Issue 2, Pages 11-27

This study seeks to understand the role of strategic thinking in improving productivity efficiency in Misan Oil Company. The problem of this study is to answer the following question: Is there a relationship and impact between strategic thinking improving productivity efficiency? The researchers used the questionnaire technique as the data collection instrument. The responses of a sample of (66) people were analyzed by using “measures of central tendency”, in addition to “correlation and regression analysis”. The key conclusion of this study is that the existence of the relationship between strategic thinking and improving production efficiency from the perspective of the administrative leaders in the Misan Oil Company.

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

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.

Analyzing the index of corruption index in Iraq and its reflection on the public budget Duration (2003-2017)

Rasha Khaled Shehaib

Kut University College Journal for Humanitarian Science, 2020, Volume 1, Issue 2, Pages 43-67

The phenomenon of corruption is economic (financial and administrative) of serious negative phenomena facing the majority of countries, particularly developing countries, with a negative impact on economic performance and delay the process of construction and development, especially economic corruption in Iraq that has led to waste lots of money Which she could direct them to other programs. The importance of searching through highlighting the top reasons that lead to a widening corruption and circuit effects on joints of the economy and society. Research also aims to highlight the most important indicators of global corruption perceptions and analyze the impact of corruption on the general budget structure in Iraq. Endorsing research on analytical method in the study of this relationship in addition to quantitative measurement method. As the search limits stretched for the period (2003-2017). The search was divided into four major investigation involving a group of paragraphs to clarify the rationale for the research، the researcher found a set of conclusions and recommendations، notably: 1. the absence of standards of good governance work of the most important factors that would spread the phenomenon of financial and administrative corruption and that the standards and Developed by international institutions and organizations are indicative of the spread size of corruption in countries around the world. 2. Iraq depends on oil revenues in estimating the size of the general revenues of the sector when there is also corruption proved size 3.2 (standard) health premise logic the logic of economic theory and practice in the Iraqi economy. 3. they must adopt standards of good governance (transparency، issue، participation) and applying those standards to all legislative، Executive and judicial authority to eradicate corruption. They must take into account economic diversification in Iraq in order to increase public revenue.

Lose Subject in Arabic Dictionaries

Athraa Hasan Radi Al Azawi; Essa Jafer Al hurkani

Kut University College Journal for Humanitarian Science, 2020, Volume 1, Issue 2, Pages 68-76

Which does not hide us that the Arab linguists put countless works in various disciplines represented a rich material benefited everyone who tried to learn or research in Arabic language، which is like the Holy Quran summit in the eloquence and sanctity، so care to maintain and save a lot. Since the Arabs knew the phenomenon of the melody that was common in the entry of the rams and the spread of Islam and leaked to the words of the language، which negatively affected some of the meanings of the people have expressed the concept of one word many close meanings until the differences began to fade gradually emerged the need for authoring in the field of lexical classification early. The lexicons were divided into dictionaries of single words and glossaries of meanings. What is important to my research are these glossaries of the individual words that I have written in the past and the present، in which I will examine the material and what is related to it، and the structural and semantic changes that I have seen and the scholars' opinions on them and their chronology. The meanings that the owners of these lexicons bear with regard to the meanings and the references.

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

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.

Using Attribute Based Costing and Quality Function Deployment to improve the value of products Applied study at the General Company for Leather Industries

Haider Atta Zbaeen

Kut University College Journal for Humanitarian Science, 2020, Volume 1, Issue 2, Pages 90-114

The most important strengths of the Attribute Based Costing and the quality function deployment are the interest to meet the requirements of customer which have become the key point to success any economic unit because there is no the futility to produce products that do not fit and do not meet those requirements Therefore, both the two techniques, and due to nature of their work steps in the early phases of life cycle of the product (design phase), its contribute to reflect desires of customers on major issues of interest to them in form of specifications, which helps to find a balance between the objectives of the economic unit through submit an analysis of the cost product structure, and knowing the cost burden which is not suitable for disposal that it contributes to improve the value of its products and thus support its competitiveness on the one hand, and, on the other hand the objectives of its customers, which confirms on obtaining high quality products and low cost and specific specifications. The research aims to study the most important points of integration between the Attribute Based Costing and the quality function deployment and their role to minimize costs borne by the product through analysis of costs according to customer requirements and specifications that cause that cost. The research has been applied in the General Company for Leather Industries as it provides multiple products with direct need and contact with the customer, which contributes significantly for testing the research hypothesis. The research has reached many conclusions, one of the most important is that the integration between both the two Attribute Based Costing and the quality function deployment leads to improve the planning and costs control, because of they can access into the different details of component of the product that help for choosing the correct combination of a product's cost as well as to determine the fair price in keeping with the market.