JOURNAL OF UNIVERSITY OF BABYLON for Pure and Applied Sciences <p style="text-align: justify;"><span style="font-size: 12pt;"><strong>J</strong>OURNAL of <strong>U</strong>NIVERSITY of <strong>B</strong>ABYLON for Pure and Applied Sciences, (<span style="color: #008000;"><strong>JUBPAS</strong></span>) is an official journal of the University of Babylon for Pure and Applied Sciences in Iraq established in 1995.</span></p> <p style="text-align: justify;" align="justify"><span style="font-size: 12pt;"><strong>JUBPAS</strong> is a scientific peer-reviewed open access journal publishing high-quality research and review papers at the forefront of modern research describing significant developments in Pure and Applied Sciences.</span></p> <p style="text-align: justify;" align="justify"><span style="font-size: 12pt;">Online ISSN:&nbsp;<a href="" target="_blank" rel="noopener"><span style="color: #3366ff;"><strong>2312-8135</strong></span></a></span></p> <p style="text-align: justify;" align="justify"><span style="font-size: 12pt;">Print ISSN:&nbsp;<a href="" target="_blank" rel="noopener"><span style="color: #3366ff;"><strong>1992-0652</strong></span></a></span></p> en-US (Prof. Dr. Ali AL marzoqi) (information) Thu, 29 Apr 2021 08:38:33 +0000 OJS 60 Effect of Repeated Annealing on Structural and Electrical Properties of Compound TI2-XHgXSr2-yBayCa2Cu3O10+δ <p>This Study includes preparation the Samples of the compound (Tl2-xHgxSr2-yBayCa2Cu3O10+8) by Using the solid-state reaction method using annealing method under different temperatures with hydrostatic pressures.&nbsp; Found had been that the best annealing temperature is 850<sup>O</sup>C and best hydrostatic pressure is 8ton/cm2 .</p> <p>X-ray diffraction for the prepared compound showed that it has a crystalline structure Tetragonal type. At the molecular compensation for the, compound with different rates of (x,y) equal&nbsp; (x= 0.3, y=0.1, 0.2). The compound keeps on its Tetragonal type at the molecular compensation where the critical temperature increased from 142⁰K to 144⁰K at the compensation rate of (x=0.3, y=0.1). But when the compensation rate of (x) and (y) increased a change occurred in the crystalline structure. showed that it has a crystalline structure of Tetragonal type. When repeated annealing the critical temperature for the compound increased from 144⁰K to 147⁰K at the rate (x=0.3, y=0.2).&nbsp; Increased, a change occurred in the crystalline structure Also, in this research, study the samples; examine the crystalline, surface, qualitative and quantitative structure by the scanning electron microscope; finding the rates of the elements in the compound, and the impact of the molecular compensation in the elements for the compound; determine the percentage of oxygen and quantitative composition of the elements in the compound.&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;&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> Qutiba Kalaf Mahmod, Hasan Hamada Ali Copyright (c) 2021 Journal of University of Babylon Wed, 14 Apr 2021 00:00:00 +0000 Electronic Accounting Services and their Effect on Enhancing the Efficiency of Financial Institutions <p>The paper focuses on how electronic accounting services can be enhanced in financial institutions by analyzing the quality of the electronic accounting system used by financial institutions, including the banking sector in the Kurdistan region of Iraq. Additionally, how the electronic accounting services affected the growth of financial reporting. Research enables management to realize the need to develop accurate and high-quality financial data through accounting software packages. The community sample consisted of 60 male and female employees distributed among three private sector financial institutions. This type of sampling is believed to be neither random nor biased at the same time, and the survey method used is descriptive as well as inferential statistics. The hypotheses were tested through this research. It is all clear that electronic accounting services have a significant impact on the efficiency of financial institutions' work due to their impact of the internal control system. The results of the research showed that although there is no direct impact between the internal control system and the general financial efficiency of financial institutions, there are indications on some elements of the internal control system that show this effect, such as risk assessment and control activities with elements from a financial perspective such as profitability, efficiency and liquidity.</p> <p>The paper also reveals that financiers and accountants have been routinely trained by the certified staff of the company to protect their expertise in the event of adjustments or accounting difficulties. The findings of this paper recommend a number of suggestions, including the need for further internal control investigations to determine and analyze the effectiveness of controls in financial institutions in the Kurdistan region of Iraq, as defined in the accounting framework.</p> Kawa Wali, Bnar K. Darwish Copyright (c) 2021 Journal of University of Babylon Wed, 14 Apr 2021 00:00:00 +0000 The Role of Mandatory Accounting Disclosure in the Efficiency of Investment Decisions an Applied Study on Sample of Commercial Bank <p>This paper&nbsp; aims to identify the role that accounting disclosure plays and its influence on the efficiency of investment decisions, and how to address the problem facing banks, and the sample of the research, which is the spread of the principle of preservation and non-accounting disclosure. The data and information are for the stakeholders and thus reflect negatively on the decision maker in making the decision. Effective investment. According to the application of the research hypothesis and the research objectives, a questionnaire form was developed consisting of three axes the first axis traded with the demographic distribution of the sample and the second axis included the dimensions of the accounting disclosure, while the second axis included the dimensions of the accounting disclosure. Third, it included the dimensions of effective investment decisions, where the five-dimensional Likert scale was used to measure the research variables and the model was distributed to the research sample, and out of 38 employees, 35 employees were recovered, and thus the response was 92%, where statistical methods such as correlation and regression coefficient were used to measure the relationship and impact. Between search variables using spss program in data analysis. In addition, efficiency of investment decisions, that is, every time a bank discloses its financial information, more decision-makers can make effective decisions. The researcher recommended that banks publish their lists periodically and honestly, expressing their true financial reality, and not tampering with numbers to increase the degree of disclosure in order to make various decisions.</p> Fadhel Allah Ahmed Abed AL-Habeeb, Shehlaa Neamah Annon Copyright (c) 2021 Journal of University of Babylon Wed, 14 Apr 2021 00:00:00 +0000 Radioactive and Environmental Pollution in the Hilla River <p>Environmental pollution is one of the biggest problems of this age, and one of the most dangerous for the future of life on Earth. Most of the scientists differed in determining a precise definition of the scientific concept of environmental pollution, and whatever the scientific concept of radioactive pollution is related primarily to the ecosystem (Eco System), The qualitative and quantitative variation that occurs in the composition of the materials and elements of this system leads to an imbalance in the balance of this system, which leads to direct or indirect effects on the ecosystem, and one of the types of environmental pollution is radioactive pollution, which represents an important and complex problem. Radioactive pollution places an increasing burden on the various components of our environment, including soil, which is a living layer. Many natural, chemical and biological factors interact in their various formation, development and properties. The importance of soil lies in the fact that it is the future of radioactive materials and its long-term role as a repository of radioactive materials and at the same time a source of these materials in air, water and plant pollution. Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample Abstract sample.</p> Saif M. ALghazaly , Bassam M. Al-Yaseen , Laith Taj-Adeen Copyright (c) 2021 Journal of University of Babylon Wed, 14 Apr 2021 00:00:00 +0000 Histological –Physiological Study of Thyroid Gland in White Male Rats Processing with Aluminum Chloride and Treated with Oil of Nigella sativa <p>The study included two groups,&nbsp; it has been designed as two experiments , in the first experiment,24 rats have divided into four subgroups&nbsp; , the first subgroup received the distal water which considering the control group and the&nbsp; other three subgroups have given a different aluminum chloride concentrations (80, 160, 240 mg/kg/day) for 45 days . In the second experiment 24 rats divided into four subgroups&nbsp; ,the first one received a 1 ml/kg concentration of<strong><em>&nbsp; Nigella Sativa</em></strong> oil, which considered as a negative control group while the rest of the subgroups received the same previous concentrations of aluminum chloride in addition to 1ml/ kg concentrations of <strong><em>Nigella</em></strong> <strong><em>sativa</em></strong> oil .</p> <p>The study showed a significant reduction(p&lt;0.05) in the thyroid gland hormones level ( T3)&nbsp;&nbsp; in the (160 mg/kg) concentration and T4level at (240,160 mg/kg) with a significant&nbsp; elevation(p&lt;0.05) in TSH in the same concentration when compared with positive control. The treatment with <em>Nigella sativa</em> oil enhance the levels of T3 in the 240 mg/kg.</p> <p>For the histological changes of the studied organs&nbsp; , these changes represented by a degeneration of epithelial cells that surrounded the&nbsp; thyroid gland follicle&nbsp; , infiltration of inflammatory cells in the lumen of the follicle, then when compared with groups treated by oil of <em>Nigella sativa</em>,&nbsp;&nbsp; there is a little improvement&nbsp; in some of the tissues which represented by a vacaules in thyroid follicles which it refers to the activity of the gland regeneration of epithelial cells that surrounding the follicle , there's appositive effects of oil of Nigella sativ on the level of T3 and the histology of thyroid gland changes which caused by the toxicity of 240 mg/kg&nbsp; of aluminum chloride .</p> Asmaa Mohammed Mekkey Copyright (c) 2021 Journal of University of Babylon Wed, 14 Apr 2021 00:00:00 +0000 Petrophysical Study of Limestone Rocks for Al-Nfayil Formation –Bahr Al-Najaf Depression and Suitability for Industrial Purposes <p>Abstract</p> <p>Background:</p> <p>&nbsp;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp; Limestone is widely spread in nature and constitutes about (20-25%) of the total sedimentary rocks [1]. It is ranked third globally from mineral sources and extracted rocks [2]. Limestone represents the large ratio of the stratified column of Iraq [3].</p> <p>&nbsp;</p> <p>Materials and Methods:</p> <p>This study involves the evaluation of limestone rocks as construction materials of Al- Nfayil formation in Bahr Al-Najaf Depression by 15 stations distributed over a region. The research includes field and laboratory aspects.</p> <p>Results:</p> <p>Through the tests, the viability of limestone for construction purposes was determined. As it is suitable for construction because it succeeded the requirements of the building standard (ASTM, C568, 2004), and did not succeed in the requirements of the standard for railway control aggregates (O.R.B.D, 1999, Raymond, 1979). The study recommends estimating and calculating the amount of reserves of limestone rocks available in the study area for the purpose of calculating economic feasibility</p> Hussien Ghni Ahmed , Jaffar Hussain Ali , Murtadha Jabbar Issa Copyright (c) 2021 Journal of University of Babylon Wed, 14 Apr 2021 00:00:00 +0000 Evaluation of The Quality Nutrition Services in Health Centers in Babylon Province <p><strong><u>Background:</u></strong></p> <p>The healthcare system in Iraq has been significantly affected by the events of the last few decades. The effects of various wars, internal conflicts, international sanctions, and political instability had also devastated the nation and its healthcare system<strong>.</strong></p> <p><strong>Materials and Methods: </strong></p> <p>This is a cross-sectional study done at 23 randomly chosen (multistage random sampling) health centers in Babylon Province. Data were gathered during the period beginning from the third of January 2021 until the first of March 2021.</p> <p><strong><u>Results:</u></strong></p> <p>This study demonstrates that 87.0% of health centers had no medical staff trained in nutrition programs according to standards. While 95.7% of HCs had health staff trained in nutrition programs according to the same standards. As for the evaluation of nutrition services provider's performance, the study showed that most health centers had moderate scores for most indicators.</p> <p><strong><u>Conclusion:</u></strong></p> <p>The current study showed that nutrition services were moderate in the health centers, despite the availability of supplements, guidelines and registers in most health centers.</p> Thulfiqar Mohammed Habeeb, Qasim Abbood Kareem, Ahmed Salim Hadi Copyright (c) 2021 Journal of University of Babylon Wed, 14 Apr 2021 00:00:00 +0000