Polytechnic Journal of Humanities and Social Sciences

Strategic Flexibility and its Role in Achieving Organizational Agility

2023-07-05T12:31:25+00:00

This research aims to show strategic flexibility and its role in achieving organizational agility, and to conduct the practical aspect, we chose the Traffic Directorate in the city of Dohuk in the field to conduct the research, and the descriptive analytical approach was relied on, and the research was also based on a variety of main and sub hypotheses that were field tested in The surveyed directorate, and for the purpose of data collection, a questionnaire was relied on, and to analyze the data, we used a variety of statistical methods in the program (22.SPSS V) to analyze the correlation and influence between the research variables. Among the most important conclusions reached by the research is the existence of a significant correlation between the dimensions of strategic flexibility and organizational agility, and the presence of a significant effect of strategic flexibility with its dimensions on organizational agility in the surveyed directorate. Increasing attention to strategic flexibility because of its role in enhancing organizational agility.Key words: Strategic flexibility,Human Capital flixibility , flexibility of information, Flexibility of services:Organazation Agility.

Analysis of pictures in the book (Kurdish Reading - Primary Stage) according to the grammar theory of picture reading - Kress and van Leeuwen

2023-07-10T23:29:56+00:00

Taking advantage of Halliday's task method, Kress and van Leeuwen were able to develop a new and effective method called the grammar of image reading. They openly claim that just as grammar helps the reader to understand complex sentences, it plays an important role in understanding because it reveals all the aspects that remain hidden in the picture. Accordingly, they invented three types of meanings, namely (representational meaning, interactive meaning and framing) through which they reveal the hidden aspects of the image and leave a positive impact on understanding among the audience-student. The aim of writing this research is to analyze all three books (Kurdish reading – basic stage- second cycle (fourth, fifth, sixth grades) according to this method. The results of the research show that the evaluation and analysis of book images according to all three meanings (representational, interactive, framing), are worthy of criticism and have shortcomings and have not been able to convey a more effective role in conveying meaning to the audience. Especially in terms of the distribution of the participants and characters in the pictures and comparing the pictures with the texts of the book, as well as the camera angle of the pictures shows that there are weaknesses.

Criteria for Constructive Thinking Among Students of Art Departments in Sulaimani University

2023-07-31T11:06:59+00:00

The research aim is to measure synthetic thinking among students of art departments at Suleimani University. This measurement takes place regarding the variety of gender (male-female) and the differences in the department’s policy (students from the college of fine arts – students from the College of Basic Education/ part of arts education). In terms of research methodology, the descriptive method is considered, in order to describe the situations and phenomenon and answer what, where, when, and how questions. The research content is about synthetic thinking in an individual’s capability that leads him/her toward creative thinking. The research sample is dedicated to students’ synthetic thinking from stages: third and fourth, college of fine arts - plastic arts and college of basic education, year (2022-2023). The capacity sample consists of (40) students from both genders. The researcher considers the (survey) among experts from psychology and teaching methods. Here, the synthetic thinking is going to be established via the external and internal validity and it is stabilized in relations to student’s examination. The results and conclusion of the research is displayed at the fourth part. The researcher presents a proposition to the regarded institutions which are:

The Role of Employee Empowerment Strategy in Achieving Competitive Advantage

2023-08-04T16:04:41+00:00

The study has focused on the role of the strategy of empowerment in competitive advantage it attempts to present a modern theoretical framework of the studies of the writers of researchers about study variable, and a practical framework of the opinions of a selected sample. This strategy has been considered as an independent variable including its dimensions (sharing with information, freedom and independence, knowledge ownership, Team work, and rewards). This strategy gets now a great deal of attention in spite of its historical roots as one of the most important strategies in human resources administration which represents a significant strategically partner in the organization general strategy.

The competitive advantage has been considered as a dependent variable which has become a fatal necessity as a response to environmental changings and to cope with external environment. As aresnt it has been necessary to define the most important demands which enable the organization to achieving progress of development through establishing organization capable of changing and progressing.

The study is objected to answer several inquiries related first to the conceptual and application problem, and second to test the hypothesis relating the independent and dependent variable.

The study has been conducted on a sample of (164) personnel of Salahaddin lecturers, using a questionnaire as a main tool to collect the required data in the field side. Several statistical tools has been used to test the hypotheses depending on (statistical bauds of social sciences) (spss) software.

The results proved the validity of most hypotheses and several conclusions have been reached, mainly related to the importance of empowerment strategy in achieving the competitive advantage.

Several recommendations have been reached related to encourage the faculties under study to pay a great deal of attention to empowerment strategy of competitive advantage. Some useful suggestions have been presented concerning the future studies.

The Legal Constitutional Regulation of Assuming Senior Positions

2023-08-05T17:21:19+00:00

Appointment to senior positions in the state is a matter of great importance, as it is linked to the success of the government and the delivery of services to citizens in a satisfactory manner. To be filled, or the texts in which the competence of appointment is granted to the heads of parliaments, and according to the political and constitutional system of the state as well. Some of them are done by the President of the Republic, and others are reserved for the head of government and the legislative or judicial authority, so we talk in this research about the legal constitutional system for assuming high positions and those who have the right to be appointed in both Algerian legislation and Iraqi federal legislation, and that is in two demands, we devote the first requirement To talk about the legal constitutional system for assuming senior positions in Algeria, as for the second requirement to talk about the legal constitutional system for assuming senior positions in federal Iraq.

Poetry Between Inheritance and Identity According to Mahmoud Darwish and Abdullah Bashu

2023-08-05T18:02:49+00:00

Cultural colonialism, through its control of the minds of young people, created empty generations that know nothing about their cultural and civilizational heritage, and therefore generations without an identity, who do not master their mother tongue while they boast of their ability to communicate in different foreign languages. Therefore, it was important to pay attention to this issue and protect the national identity as much as possible, and there is no doubt that this task rests with the intellectuals of every nation in the first place, and since the poets were the best representatives of their people throughout the ages, it was necessary for them to carry this task upon themselves, and indeed it was theirs A prominent role throughout history in protecting the national heritage and identity from fading and extinction. In the world of poetry in particular and literature in general, we have many models, and in this study we will stop at the poetry of two important poets in modern literature who employed a lot of heritage and defended identity in their poetry, namely: Mahmoud Darwish, the Palestinian poet, and Abdullah Bashio, the Kurdish poet. The nature of this study required that it have a theoretical introduction. On modern poetry and the method of its inspiration for heritage and identity, and two topics in which we dealt with the employment of heritage and identity in the poetry of the two poets.

Legal Responsibility of Forensic Accounting in Combating Corporate Income Tax Evasion in the Kurdistan Region (An Analytical Study)

2023-08-12T08:10:05+00:00

Income tax is a type of direct tax imposed on the income and wealth of individuals to meet the public needs of society and achieve tax justice. Companies as economic units play a role in the provision of the public needs of society by paying income tax. For this purpose, to impose tax on corporate income and profits, the company's final accounts must be reviewed by the legal accountant to ensure the accuracy of the company's financial information and documents, based on the information provided by the company to the legal accountant. According to the documents, the legal accountant determines the financial position of the company, the profit and loss ratio and prepares a report on it. Therefore, legal accountants are subject to professional, civil, and criminal liability. In case of non-compliance with the principles of professional conduct, domestic and international accounting standards, and applicable laws, must compensate the injured party when companies try to avoid paying taxes.

Legal accounting plays an important role in preventing tax evasion by monitoring and auditing the final accounts of companies and financial information in accordance with domestic and international accounting standards as well as applicable laws. Tax evasion is a serious economic crime that affects tax justice and the social aspects of citizens' lives because it creates a burden on citizens, results in the loss of people’s trust in tax system, hence, not contributing to the meeting of public needs. In addition, this will also lead to non-compliance with the tax laws. This is caused by the spread of tax evasion and light penalties for tax evasion or failure to punish criminals and failure to try to solve tax evasion. The continuation of this will ultimately prevents taxpayers and citizens from paying taxes and complying with tax laws.

Therefore, the legal accountant is subject to legal responsibility and punishment, so the penalties should be appropriate to the crime of tax evasion. The relevant tax authorities should also investigate and work more to combat the issue of tax evasion through amendments and developing a specific law of income tax that is in line with economic developments, the establishment of tax courts, through tax departments, and disseminate tax awareness to introduce the philosophy of taxes as a source of state revenue..

Discretionary Controls Of Administration

2023-08-12T08:27:42+00:00

States carry out multiple tasks in order to provide the basic necessities for society, and their role has expanded to enter fields that they had not previously entered, and this is clearly evident when comparing the tasks undertaken by the state before and after World War II, and therefore its role was not limited to the traditional functions of preserving On internal and external security, the protection of public order, and the application of the law between the litigants before the judiciary only, but also included the economic, commercial, and industrial fields, and its management is no longer confined to service facilities, but has exceeded it to many other facilities, and in order to manage these facilities with efficiency and ability that enables them to accomplish the requirements of the public utility Achieving the goals envisioned for its establishment requires a number of means that enable it to do so, and one of the most important of these means is to grant it a wide authority through which it can estimate what is appropriate from the disposals that should be issued by it, which is what is termed in administrative law by the discretionary power of management in exchange for power Restricted, when the administration is facing a specific incident, whether that incident is material or legal, and it is supposed to take a decision regarding it, it must know whether it has a restricted or discretionary authority in order for its decision to be issued according to that authority, and here a question arises that how the administration can discriminate when it is facing An incident and you intend to act on it, does it have discretion or is it restricted? This is on the one hand, and on the other hand, if the administration has a discretionary power, what is the scope of this authority? This is what we will try to answer in our research through two sections, one of which we devoted to the criteria for distinguishing the discretionary power of management, and the other we review the scope of this authority, and we will precede them by defining the discretionary power of management.

(The Effectiveness of a Counseling Program (Cognitive - Behavioral) in Reducing Self-Stigma and Developing Social Communication Skills for Adolescent Students with Articulation and Speech Disorders)

2023-08-12T08:38:22+00:00

The current research aims to identify the effectiveness of a counseling program (cognitive - behavioral) in reducing self-stigma and developing social communication skills for adolescent students with speech and language disorders. This is done by verifying the validity of the following hypotheses: There are no statistically significant differences at the level of significance (0.05) between the mean scores of the experimental group members in reducing self-stigma and developing social communication skills before and after the application of the counseling program. The counseling program does not achieve its effectiveness in reducing self-stigma and developing social communication skills among the experimental group members. The current research was limited to adolescent students with speech and speech disorders in Chamchamal District Center during the year (2021-2022). The researchers used the quasi-experimental approach, and the research sample consisted of (12) students, 6 males and 6 females, where the researchers placed all of them within one experimental group in order to apply the program to them. The researchers adopted a counseling program (cognitive - behavioral) in order to reduce self-stigma and develop social communication skills, as well as to extract the honesty of the program, and the number of sessions was (16), and the duration of each session (45 minutes), with two sessions per week. The researchers used the (Abu Sbeitan, 2014) scale to measure self-stigma, and the (Al-Halabi, 2016) scale to measure social communication skills, after extracting their validity and reliability. The researchers used the Statistical Package for Social Sciences (SPSS) to analyze the research data. The results of the research concluded: There are statistically significant differences at the level of significance (0.05) between the mean scores of the experimental group members in reducing self-stigma and developing social communication skills, and that the use of the counseling program is effective in reducing self-stigma and developing social communication skills.

Statistical analysis of COVID-19 in Erbil-Kurdistan/Iraq: Using Parametric Survival Models

2023-08-17T19:57:37+00:00

Abstract—The basic idea of this study focused on using three parametric survival models (Weibull Model, Lognormal Model, Log Logistic Model) instead of nonparametric ones for modeling and estimating affecting factor parameters of Covid-19 patient’s.

The data set of this study was obtained from Arzheen private hospital in Erbil city.

The results indicated that, the models have not reached to the same variables that have an impact on the Covid-19 patient’s data in Erbil city. Moreover, the results indicated that the Lognormal Model describes the data well or give the best fit for our data of Covid-19 survival patients in Erbil city. Comparison among models were done based on two model selecting criterion; Akaike Information Criterion (AIC) and Bayesian information criterion (BIC). The results obtained by utilizing the statistical packages (Mat-lab V. 14, Stata V. 16 and STATGRAPHICS V. 19).

Fitting of Generalized Poisson Regression and Negative Binomial Regression models for Analyzing of Count Time Series Event

2023-08-17T20:09:43+00:00

Abstract—The focus of this paper is fitting the appropriation of two regression models of discrete count data, Poisson and Negative binomial regression models. The question is which one of these two models is the best choice for predicting the number of (EIA pax aircraft movement from Erbil international Airport) during specific period of time from (2015-2021). To model count data, Poisson regression has been widely used. It is frequently criticized, nevertheless, for the strong requirement of equidispersion in Poisson regression, which entails equality between the variance and mean of the dependent variable. Count data frequently displays excess zeroes and over-dispersion in many applications. While Negative binomial regression can model over-dispersed count data. There are instances of both overdispersion and underdispersion. One technique that can deal with overdispersion and underdispersion is Generalized Poisson regression (GPR). The data set is fitted to the specific models by a method called Maximum Likelihood estimation. This means that the unknown coefficients are estimated such as the likelihood of getting the given data is as large as possible. The dependent variable for the real data was the number of EIA pax aircraft movement weekly with the 13 independent variables. Four criterions used to check over dispersion and goodness of fit like Pearson statistic, Deviance, AIC and BIC as test statistic; these are the common ways of comparing likelihoods between different models with respect to the number of estimated parameters. Empirical results supported the Negative Binomial Regression Model fitted data set very well depending on the values of these criterions, as their smaller values indicate the best model. modeled dataset by available statistical software like SPSS V25 and Stata V16 and Stratigraphic V15.

Fitting Cox Proportional Model and Poisson Regression Model to Data of Patients with Stomach Cancer in Erbil-Kurdistan/Iraq

2023-08-17T20:19:53+00:00

Abstract— This study aims to fitting two models where allow the response variable to be the length of time (months) to data of patients with stomach cancer; cox proportional model and Poisson regression model, for modeling and identifying the affecting factors of stomach cancer patients. The
study was conducted between January 1, 2016 until December 31, 2020 for all patients with stomach cancer at Nanakali Main Hospital for Cancer in the Kurdistan Region of Iraq - Erbil.

The results indicated that, the models have not reached to the same variables that have an impact on our data of patients with stomach cancer data in Erbil city. Moreover, according to the results the Poisson regression fitted data set very well depending on the Akaike Information Criterion (AIC) and Bayesian Information Criterion (BIC) values, the best model will be identified by the ones with smaller values. The data analyses of stomach cancer are done by using statistical programs (Mat-lab V.14 , SPSS V. 25 and STATGRAPHICS V. 19).

The Level of Social Responsibility of Journalists in Presenting Media Messages on Kurdish Television Channels

2023-08-19T21:28:46+00:00

Abstract:

This research is entitled (Level of social responsibility of journalists in presenting media messages in Kurdish television channels). This study is of descriptive research type which is appropriate to the research methodology. In order to obtain accurate data and information, the researcher relied on survey method. The sample of this study is 200 journalists from Kurdish television channels, who were selected in a non-random manner. The main objective of this study is to find out the reasons why journalists do not adhere to social responsibility and to reveal their level of social responsibility in presenting media messages. The significance of this study is that it seeks to highlight the importance and consequences of social responsibility for journalists and broadcasters.

This study has reached several conclusions including:

Observance of social responsibility by journalists is relative, that is, some journalists observe the principle of social responsibility when directing media messages to the audience, At the same time, some of them have a weak level of responsibility, ie they do not properly observe this principle. In Kurdish society, due to the lack of awareness of some individuals and their desire to magnify the problems and deepen the negative aspects of issues, They have encouraged some journalists to neglect social responsibility.

Theoretical Analyzing of the United Nations Reform: UNSC

2023-08-19T22:04:31+00:00

Abstract— After the failure of the ideals of the early 20th century and to deal with their problems, the United Nations was founded on the broken structures of the international community. But despite the UN's success as an international organization compared to its predecessor, it must be recognized that in some respects these hopes were no more than a mirage, and that is reprehensible. Since the beginning of the San Francisco conference, small countries have defied such a big country simply because it violated the spirit of the Charter. Power is divided into offensive and defensive realism. The importance of the concept of collective security lies in the overly institutionalized internalization of monarchical constraints and the transformation of self-protection into a useless biting problem. Security Council reform will require multiple directions at the UN and could involve major changes, including parity representation, veto power, and types of state groupings. The objective of this research is to investigate the five permanent members and other not permanent member state interest groupings developing different positions and proposals on how to forward their issues. Neoclassical Realism will be used as a theoretical framework for this research. This research attempts to highlight John Locke's ideas which defend the principle of majority rule and the separation of legislative and executive powers. This study shows that the opposing countries and organizations try to propose an alternative to the membership of other countries in the Security Council for the permanent member countries.

The Effect of Using the International Auditing Standard 220/ (Quality Control of Auditing the Financial Statements) in Reducing the Expectations Gap.

2023-08-25T09:38:53+00:00

The study aims to demonstrate the effect of using the International Standard on Auditing (220) related to quality control in reducing the expectations gap. The researcher relied on the analytical descriptive approach to obtain sufficient and accurate information on the impact of using the International Standard on Auditing (220) related to quality control in reducing the expectations gap in the Kurdistan Region / Iraq, by relying on both the theoretical and practical sides. For the theoretical side, the researcher relied on books and references in accounting literature, studies, research, and articles that reinforce the current study. On the applied level, the researcher relied on distributing questionnaires to a sample of external auditors in the Kurdistan Region of Iraq. The study population consisted of a number of auditors working in audit offices in the Kurdistan region / Iraq. The study concluded that there is an effect of using the International Auditing Standard 220 in reducing the expectations gap, and that the gap between what the users of the financial statements expect from the auditing profession and the auditing profession in its realistic form is a real problem facing auditors and the auditing profession in general for a long time, and this problem still exists to To this day, the researcher presented some recommendations, the most important of which is that the problem of expectations gap must be analyzed and described accurately because it is considered one of the most dangerous issues that direct the auditing profession and affects the decisions of users of financial statements. Ensure that companies and auditing offices must adhere to auditing standards when carrying out auditing tasks.

Obstacles to Supporting Small Projects in Duhok Governorate :

2023-08-25T15:09:25+00:00

The main aim of this study to identify the real
obstacles that prevent investors to support the study
projects of graduates in Duhok Governorate.
The problem of the study was the existence of
unemployment among graduate students and the lack
of support from the government and investors for
their projects. The study is based on a hypothesis
that assumes the existence of obstacles, realistic, and
linking investors to the support of graduate students
and their small projects. The theoretical side of the
study is based on the relevant literature, the study
rely on the method of interviewing and asking
precise questions to complete the practical side. (35)
Investors were interviewed. The investors' answers
were analyzed, and the study reached a set of
conclusions, the most important of which are: There
are three main reasons that prevent investors from
supporting small projects, the most one : which is the
students have not experience to manage their projects

Measuring the financial Sustainability of government universities in the Kurdistan Region - Suggested model

2023-08-25T15:25:44+00:00

The study aims to present a proposed model for
measuring the financial sustainability of government
universities in the Kurdistan Region, which includes a
number of financial and non-financial indicators that fit the
nature of the activities of government universities and cover
the dimensions of their financial sustainability. It
contributes to predicting the extent of its ability to provide
the necessary funds to meet its financial obligations and
provide services at present and in the future. Government
universities in Iraq in general and in the Kurdistan Region
in particular face a set of financial challenges due to the
accumulation of renewable financial and academic needs,
with the decline in government funding, and the weak
economic climate prevailing in the country, which makes
the provision of financial resources and the creation of new
sources of income at the level of the university institution
more difficult than it was in the past, which requires it to
develop its structure and infrastructure, and formulate its
strategies, to ensure its financial stability and long-term
sustainability, enabling it to achieve its functions and
objectives and continue to deliver its educational mission.
The Study concluded with a set of conclusions, the
most important of which is, “The application of the
proposed model in measuring and disclosing financial
sustainability according to its three dimensions will provide
the presidency of universities with additional information,
which will help it to clear deviations and identify areas in
which action should be taken to correct the contradiction.
Especially since it depends heavily on the allocations of the
general budget. And because the government periodically
changes the allocation rules and uses new ones.
Accordingly, the study presented a set of recommendations,
the most important of which are: the necessity of shifting
government universities in the Kurdistan Region from
accounting on a cash basis to accounting on an accrual
basis, and preparing financial statements in accordance with
the requirements of the International Public Sector
Accounting Standards IPSAS, to provide the requirements
for measuring their financial sustainability.

Conversational Implicature in theatrical texts

2023-08-25T16:13:11+00:00

Conversational Implicature is seen as an important and
pivotal issue in pragmatic research. This is because, the
existence of Implicature actually required linking the
connection and explaining facts of language, which are not
covered by general linguistic theories. This theory
originated by Grace, whose starting point was that speakers
say something in their conversations and mean something
else that is not explicitly expressed in their utterances. The
presence of different types of Implicature also shows how
complex a statement is. To understand the consequences of
speech, the speaker must have experience and knowledge
about the principles of cooperation and adherence to
detailed principles. Therefore, it can be said that the
consequence would easily be understood if the speaker share
their experience and knowledge in conversation.

The Impact of Educational Media on Society, Zhyar Channel for Example

2023-08-25T19:11:36+00:00

Media According to the history in a way the balanced with
modern life.
With complicated life of now day, journalism and media
scope goes to specialization. Even in some countries, public
newspapers don't be read that much and they will be replaced
by private ones. When media is specialised with specific field of
life, it lights on it in details and tries to be successful on that
field from getting the reader's attention to push them to follow
knowledge up

National Path in Kurdish Poetry After the Uprising (Middle Kurdish)

2023-08-25T20:09:13+00:00

If we look at the history of Kurdish literature, we see that national poetry has been one of the main and influential subjects in literary texts at all stages and periods. The national path in Kurdish poetry crossed several stages The reflection of this national thought in Kurdish poetry in the ancient period has always been of interest to researchers After the First World War, Kurdish poets had a new generation until the uprising. Then, we see national thought in Kurdish poetry after the uprising In the past, the national attitude was a kind of encouragement, love and support He was with the country, but after the uprising, under the rule of the Kurdish authorities, his national poetry is reflected in the fact that he creates a kind of separation from poetry, not from the country The meaning of the country will be defamed, but that feeling will disappear and criticism will be faced The importance of the research is to explain the aspects related to national thought after the uprising compared to before the uprising.

Educational linguistics

2023-08-25T20:28:16+00:00

Vthe last century with the work of linguist Professor Bernard Spolsky, who proposed the title "Educational linguistics " at a conference in 1972. In 1978, he organized a symposium on the subject, and since the middle of the twentieth century, the educational linguistics has been in line with the linguistics of a work that has continued to grow. The educational linguistics is a branch of the working linguistics branch, and Spolsky has set the educational language as a sub-linguistic field, although some linguists consider it an independent linguistic branch.

The educational linguistics evaluates children's ability to communicate, analyzes social goals for communication skills, and includes all activities, which are considered by an educational system.

The educational linguistics has proven that language researchers need such a field to work on issues related to this field.

The widest field of language is the field in which language relates to its external contexts. In this sense, language has an effect on some fields. One of the most important areas is education. It is like a bridge between the world of language and the education system, educational language is trying to organize educational activities according to language. An educational linguistics research focuses on the role of language in learning and teaching. In addition to emphasizing the mixing of linguistics and education, this branch of science benefits from linguistic methods and theories, taking into account the practical problems of the formal education system in the field of language learning and education.

The Role of Social Marketing in Addressing Gender Issues in the Kurdistan Region

2023-08-26T16:34:11+00:00

This study is an attempt to find out the relationship and role of social marketing for gender issues by women's institutions
and organizations in the Kurdistan Region. The aim of the study is to determine the role and level of reliance of women's
institutions and organizations in social marketing of gender issues and to determine the methods of social advertising in this
field. To achieve the objective of the study, the researchers used in-depth interview methods to collect data and analyze social
marketing activities, utilizing a sample of social marketing activities of women's institutions and organizations was taken.
The most important findings of the researchers are as follows. There are very few active organizations in the field of gender.
Part of it is due to misunderstanding and lack of knowledge about gender. The other part relates to the policy direction, lack
of financial support, inadequate work plans and strategies, ambiguity in employment policy, ineffective of social marketing
campaigns in gender equality, unrepresented women in decisionmaking and lack of legal awareness. The marketing style of
women's institutions and organizations’ is more traditional and less modern. This affects the delivery of messages and content of
social products, mostly distributed in the centers of major cities and the masses of towns and districts are deprived of it.
Conclusions and recommendations are presented at the end of the study.

The Role of Marketing Capabilities in Consumer Behavior:

2023-08-26T21:11:17+00:00

The research aimed to analyze the role of marketing capabilities through its dimensions represented by each of (market knowledge, pricing management, service management, distribution channels management, marketing communications, physical environment management, and management of training and employee development) in consumer behavior through its dimensions represented by each of (motives perception, attitudes). The general framework of the research represents the research problem, which identified several questions about the nature of the correlation and influence relationships between the research variables, marketing capabilities and consumer behavior by relying on the questionnaire form. For multiple tests, a high-resolution search method was used to obtain data. The research adopted the descriptive analytical approach, as the main variables were described, as well as analyzing the relationships and influence between the variables. The study sample consisted of a sample of hotel tourists in the city of Erbil in the Kurdistan Region of Iraq. As for the respondents, they numbered (383) respondents from the tourists in the city of Erbil, which represents the research sample. The hypotheses were tested through a set of statistical methods by computer programs (Amos V.24) and (SPSS V.24). The research reached a set of conclusions, including the existence of significant and positive correlations between the variables of the study and the existence of a significant effect of marketing capabilities on consumer behavior. The research proposed a set of proposals, the most important of which is the need for the surveyed hotels to identify the most important areas in which their marketing capabilities stand out, which they can employ in enhancing their marketing reputation.

Measuring and Analyzing the Impact of Exchange rate Changes on the Volume of Trading In the Iraq Stock Exchange

2023-08-31T18:01:01+00:00

Stock markets are influenced by a number of
variables, encompassing exchange rates, oil prices, and
interest rates. Of particular significance is the relationship
between exchange rates and the stock market. This research
aims to quantitatively measure and analyze the influence of
Iraqi dinar devaluation on trading volume within the Iraqi
Stock Market. To achieve this objective and prove its
hypotheses, the study employs an econometric model
(ARDL) by leveraging secondary monthly data for variables
such as Exchange Rate, Oil Price, Interest Rate, and the
impact of the Corona virus. The data is divided into two
periods: a two-year span before the dinar devaluation
(1/1/2018 to 30/12/2020), and a year and a half after the
devaluation (1/1/2021 to 1/7/2022).
The study's findings reveal that the impact of fluctuating
exchange rates on the Iraqi stock market is positive both in
the short and long terms. Notably, this effect becomes more
pronounced post the decision to devalue the Iraqi dinar,
underscoring a clear and direct consequence of the policy
pursued by the Central Bank of Iraq in altering the domestic
currency's relation with the US dollar. In conclusion, the
study puts forward a set of recommendations. It emphasizes
the necessity for the Central Bank of Iraq to move away from
a direct peg of the local currency solely to the US dollar; as
such a strategy leaves the economy vulnerable to economic,
financial, political, and health-related shocks. Instead,
adopting a more flexible exchange rate policy by pegging the
local exchange rate to a basket of foreign currencies is
suggested. This approach holds the potential to bolster the
Iraqi stock market, fostering economic growth within Iraq.

The Possibilities of Dark Tourism and Ways to Develop it in the Kurdistan Region of Iraq

2023-10-01T08:40:10+00:00

This research seeks to know the extent to which private banks are aware of the dimensions of internal marketing and their impact on the banks’ performance in order to be distinguished in marketing, and that the function of internal marketing is concerned with employees and considering them as internal customers in an internal market. The impact of the internal marketing dimensions has been tested and evaluated as independent variables, and marketing excellence as a dependent variable using the statistical program ( (SPSS), and a questionnaire form was distributed to obtain data, and its size was (70) individuals from the employees of (Bikhal Bank). The results of the research showed that there is a positive moral correlation between the dimensions of internal marketing and marketing excellence, as well as the existence of an effect of the dimensions of internal marketing and marketing excellence. One of the most important recommendations reached by the research is (the necessity of activating development and training processes for all employees in the bank, including its importance in achieving marketing excellence and its positive impact on the bank’s performance, and that training allows employees to participate in information, ideas, and problems).

The Impact of Internal Marketing Dimensions in Achieving Marketing Excellence for Commercial Banks in the City of Erbil (Bikhal Bank as a model)

2023-10-01T09:07:46+00:00

This research seeks to know the extent to which private banks are aware of the dimensions of internal marketing and their impact on the performance of banks to be distinguished in marketing, and that the internal marketing function is concerned with employees and considers them internal customers within an internal market via (SPSS), such for a questionnaire was distributed to obtain the data and its size which was (70) employees of (Bikhal Bank), The results indicated that there is a positive significant correlation between the dimensions of internal marketing and marketing excellence, as well as the presence of an impact on the dimensions of internal marketing and marketing excellence. Among the most important recommendations reached by the research (the necessity of activating the development and training processes for all employees of the bank, including its importance in achieving marketing excellence and its positive impact on the bank’s performance, and that training allows employees to participate in information, ideas and problems).

The Role of Ethical Leadership in Organizational Symmetry

2023-10-09T22:26:11+00:00

The research focused on studying the role of ethical leadership in organizational symmetry. The literature on these topics was reviewed. The research problem was identified by asking questions centered on the nature of the relationship and influence between ethical leadership and organizational symmetry as independent and dependent variables. A hypothetical scheme was designed for the research and deduction of main and sub-hypotheses to achieve these hypotheses. These hypotheses were tested using a set of statistical tests. The research used the descriptive analytical approach to analyze the data. The research sample was selected from members of the college councils at Salahaddin University - Erbil. Forms were distributed to the respondents, and 114 valid forms were collected for analysis out of 120 questionnaires. SPSS V.26 was used to study the hypothesized relationships in the research model. The research reached several conclusions, including the existence of positive relationships with high statistical significance between ethical leadership and organizational symmetry at the macro and micro levels. This confirms the importance of ethical leadership and its contribution to promoting organizational uniformity in the colleges under study. Based on the results, the research presented a set of proposals, including the need to focus on the role of ethical leadership in building employee confidence and enhancing organizational loyalty, and ensuring that this trust and loyalty translates into achieving better alignment for the organization.

The Role of public Relations in the Importance of International Relations in the Presidency of Kurdistan Parliament

2023-10-28T09:17:04+00:00

This research entitled (The Role of Public Relations in the Importance of International Relations in the Presidency of the Kurdistan Parliament) is related to the role that public relations plays in The Presidency of the Kurdistan Parliament is open to the international community, because the public relations environment in the Kurdistan Region has undergone major changes in all areas Therefore, the researcher in this study presents this role scientifically. This study is descriptive, to obtain detailed data and information using the survey method. The research community includes the employees of the Presidency of the Kurdistan Parliament man and committees, media, protocol, and research center) which numbers (122) employees of both male and female, the most important of which The researcher concluded that public relations has a role in giving importance to international relations to the international public, and the public relations department has been able to establish strong relations with other countries.

Cyberbullying on Social Networks and its Relationship to Self-awareness among Koya University Students

2023-11-02T20:50:36+00:00

Abstract

This research is aiming at the relationship between cyberbullying and self-awareness; and the difference between them according to gender, stages, and major of study variables. A descriptive method is used in this study; various elements were used, including, the standard deviation of cyberbullying that was prepared by the researcher, and the self-awareness standard of ( Al-Qura Ghuly, 2010) applied after verifying the stabilities and reliabilities. And mean, standard deviation, Anova, Person, T-Test were among the most important elements of this study. The study society is Koya University Students, which is (4318) students, and (647) random samples of males and females were taken.

The study reached some findings, including:

Cyberbullying is high among Koya University students.
Existing statistical evidence of cyberbullying level differences, according to the gender variable, to the advantage of females.
There is no statistical evidence of cyberbullying level differences according to the study stage variable.
There is no statistical evidence of cyberbullying level differences according to the study’s major variable.
Self-awareness is at a high level among Koya University Students.
There is no statistical evidence of self-awareness level differences according to gender variables.
There is no statistical evidence of self-awareness level differences according to the study stage variable.
There is no statistical evidence of self-awareness level differences according to the study’s major variable.
There is a weak directional relationship between cyberbullying and self-awareness among Koya University Students.

The Relationship of Social Justice with Political Stability

2023-11-02T21:31:14+00:00

Social justice and political stability are important issues in the participation of individuals in the formulation of detailed and large policies of communities. The aim of the research is to determine the relationship between social justice and political stability to achieve the research goal, researchers at the Research Society, which is based in several neighborhoods in Erbil, have received 360 male and female groups in a random manner. To analyze data and information obtained by the field, it relies on the SPSS program and, to achieve its goal, has benefited from the communication description method. The study reached a set of conclusions, the most important of which was the relationship between the changing dimensions of independent (social justice) and the changing dimensions of the appendix (political stability) because the level of statistical reference value (sig) for the value of the test was related to the rate of (0,000) was less than the moral value level (0.05), indicating a positive spiritual relationship between the dimensions of both independent changes and appendixes worth (0,814), meaning that a time of social justice would increase in return. Political stability will also increase by 81%. In light of the results of the study, researcher presented suggestions and recommendations to the researchers after him and the relevant authorities of the government and research centers, and the organization

The Role of Modern Communication Technology in Activating the Performance of Public Relations

2023-11-03T18:00:15+00:00

Abstract:

This research, entitled (The Role of Modern Communication Technology in Activating the Performance of Public Relations - Media Corporations in the Kurdistan Region as a Model), is addressing the role of modern communication technology in advancing public relations. The primary focus of this research is identifying the positive aspects of modern communication technology, its advantages to the media corporations and their public relations departments. The importance of public relations within the media organizations and communicating with corporations’ audience as well as other corporations using modern communication technology.

The research employs descriptive method, using a (survey) approach, while the research is represented by the media corporations in the Kurdistan Region (satellite and local channels), and the staff in the public relations departments in such corporations were identified as a sample for the research, besides that a questionnaire was used as a main tool for the research, designed through the application (google forms), and the statistical program (SPSS) was applied to analyze the data and to extract the required results, while the main goal was to show the role played by modern communication technology in activating the performance of public relations in the media corporations in the Kurdistan Region.

The most important conclusions of the research were:

The field results showed that the public relations departments in the media corporations lack the existence of a department specialized in them regarding modern communication technology.
Public relations have managed, by using modern communication technology, to strengthen its financial ties with its surroundings, in addition to strengthening its relations with the rest of the means of communication.
The field results showed that public relations in the media corporations in the Kurdistan Region lack the existence of specialists in the field of modern communication technology.

The Role of Electronic Tourism Marketing in Enhancing Competitive Advantage

2023-11-03T19:35:05+00:00

The primary objective of the current study is to analyze the relationship and impact of electronic tourism marketing and competitive advantage. The general framework of the study represents the problem of the study, which was identified by raising several questions about the nature of the relationship, impact and covariance between the independent variable (e-tourism marketing) and the dependent variable (competitive advantage). For this purpose, a chart was designed. My hypothesis for the study expressed three main hypotheses. In order to verify the validity of the hypotheses, all of them were subjected to multiple tests. The study used a questionnaire form as a means of obtaining data. The study followed the descriptive analytical approach, as the main and sub-variables were described, as well as to analyze the relationships and influence between the variables, and represents a society The study included five-star hotels in the city of Erbil, the number of which was (16) and the study sample numbered (160) managers in Hamas-star hotels. As for the responding managers, the number was (120) department managers in the study sample hotels. The hypotheses were tested through a set of analyzes and statistical tests using the computer program (SPSS V.26). The study concluded with a number of conclusions and proposals.

The role of Competitive Intelligence in Achieving Strategic Sovereignty

2023-11-05T22:47:35+00:00

The current study aims to determine the extent of the availability of the dimensions of competitive intelligence among the administrative leaders of Korek Telecommunications Company in Dohuk Governorate and its impact on achieving strategic sovereignty. The problem of the study can be presented through the following research question: What is the extent of the availability of the dimensions of competitive intelligence among the administrative leaders in the organization under study and its reflection in Achieving strategic sovereignty? The questionnaire was used as the main tool for collecting data from sample members, while the data was analyzed using the arithmetic mean and standard deviation, as well as the (F and T) tests and the interpretation coefficient (R^2) using the statistical package (SPSS). The study reached a set of conclusions, the most prominent of which is that there is a significant relationship of influence to the dimensions of competitive intelligence in achieving strategic sovereignty, which was relied upon in presenting proposals consistent with it.

Poetry Between Heritage and Identity According to Mahmoud Darwish and Abdullah Bashio

2023-11-11T11:25:48+00:00

Abstract
Cultural colonialism, through its control over the minds of young people, has created empty generations that know nothing about their cultural and civilizational heritage, and thus generations without identity, who do not master their mother tongue while boasting of their ability to communicate in various foreign languages. Therefore, it was important to pay attention to this issue and protect national identity as much as possible. There is no doubt that this task falls primarily on the shoulders of the intellectuals of each nation, and since poets were the best representatives of their people throughout the ages, it was necessary for them to bear this task, and indeed they had to. A prominent role throughout history in the issue of protecting the national heritage and its identity from fading and extinction. In the world of poetry in particular and literature in general, we have many examples, and in this study we will stop at the poetry of two important poets in modern literature who made great use of heritage and defended identity in their poetry: Mahmoud Darwish, the Palestinian poet, and Abdullah Bashio, the Kurdish poet. The nature of this study required that it have a theoretical introduction. About modern poetry and the way it draws inspiration from heritage and identity, and two sections in which we discussed the use of heritage and identity in the poets’ poetry. As for the method followed in this study, it was the analytical method that takes advantage of all modern theories and methods applied to the literary text.

The impact of the mandatory adoption of IFRS/IAS Standards on the Complexity of the Audit Task and its Implications for Irregular Audit Practices.

2023-11-15T20:49:36+00:00

The research aims to determine the effect of mandatory adoption of (IFRS/IAS) standards on the audit task complexity, and its reflection on irregular auditing practices in the Iraqi Kurdistan Region, due to the complex nature of these standards, and the lack of experience and necessary skills of their application, through the research problem, which indicates that obligating economic units in the region to adopt (IFRS/IAS) standards in the absence of requirements for their application results in great pressures on the auditing profession, and leads to complicate the audit task, which may lead the external auditors to Engaging in irregular auditing practices. In order to reach this goal, the opinions of a sample of academic accountants (university lecturers) and professionals (external auditors) in the Iraqi Kurdistan Region were surveyed, who numbered (168) individuals, questionnaire forms were distributed, and the results were analyzed using The Statistical Package for Social Sciences (SPSS) program.

The research reached a set of conclusions, the most important of which is that (IFRS/IAS) standards are characterized by a complex nature and require the presence of high capabilities for their interpretation and application. and obligating economic units in the region to adopt them creates pressure on external auditors in terms of the complexity of the audit task, and makes them engage in irregular auditing practices.

The research suggested that the Scientific Association of Certified Public Accountants and the Syndicate of Accountants and Auditors in the region should intensify hold scientific symposia, workshops, and training and educational courses on those standards, as well as enhancing the reputation of the auditing profession in the region by imposing penalties and fines on external auditors who are proven to practice the Dysfunctional audit behavior and irregular auditing practices.

Social Media as a Tool for Cyber Terrorism

2023-11-15T21:23:01+00:00

Abstract:

The use of social media, particularly by terrorist organizations, has become one of the world's top concerns. Terrorists and terrorist organizations use social media and other online platforms to conduct operational communication, acquire intelligence, share technical information, recruit, and train new members.

ISIS is one of many terrorist organizations that have exploited social media to their advantage. Utilized a variety of social media channels, including Facebook, Twitter, Instagram, YouTube, and Viber. As a result, ISIS benefited greatly from using social media because it is a less expensive, more straightforward, quicker, and more effective means of communication. Additionally, via social media platforms, members of terrorist organizations are promoting their ideologies, propaganda, and activities throughout the world. The study's finding is that Islamic State would not have been able to grow so swiftly or assemble such a sizable force without its control over the internet.

This study aims to identify the threat of cyberterrorism in the twenty-first Century and investigate how social media may be contributing to the rise in terrorist attacks around the world, particularly among ISIS adherents.

The Effectiveness of a Cognitive-behavioral Therapeutic Program to Raise the Level of Quality of Life for Syrian Refugee Women

2023-11-15T21:43:57+00:00

The current research aims to prepare a scale of quality of life and design an experimental cognitive behavioral counseling program to increase the level of quality of life among Syrian refugee women. The research sample consisted of (30) Syrian refugee women in the Qashtaba camp-Erbil, participants were randomly distributed to an experimental group (n = 15) and a control group (n = 15), both groups were balanced in the case of (Quality of life measure, age, educational attainment, economic and marital status). The researchers adopted the cognitive-behavioral theory of (Aaron Beck and Albert Ellis) to build the Cognitive-Behavioral Counseling Program. The program comprised (16) counseling sessions, two sessions per week, and the duration of each session was (60) minutes. The psychometric characteristics of the scale were completed. The research aimed to achieve hypotheses, and the result indicates that the value is (0.50) through (McGugian), which is acceptable, and demonstrates that the program has effectiveness. Furthermore, there are statistically significant differences between the mean scores of the control and experimental groups for the post-test of the quality of life scale, in favor of the experimental group at the signicance level of significance (0.05). The researchers presented some recommendations and suggestions.

The Role of the Material Flow Cost Accounting Approach in Reducing Costs in Industrial Companies

2023-11-16T21:52:43+00:00

This study mainly aims to demonstrate the extent of the role of the material flow cost accounting approach in reducing costs in industrial companies, and to identify the concept of material flow cost accounting (MFCA), its implementation steps, its cost elements, and its importance in determining waste losses and then finding appropriate solutions for these losses. This is in order to face competition, survival, continuity, success and excellence in changing markets through cost reduction, which is one of the critical factors for determining the competitive advantage of economic units in the current era. The researchers used the practical approach to achieve the objectives of the study and test its hypotheses by applying the material flow cost accounting approach to the actual data of the Real Panel factory for the production of sandwich panels, which is the applied side of the study. One of the most important findings of the study, which the researchers reached, is that the approach to material flow cost accounting is a recent trend with regard to methods of measuring and reducing costs, which aim to achieve a balance between financial and non-financial information through the information it provides related to the quantitative and material flow processes. The study concluded with several recommendations, the most important of which is the need for industrial companies to pay attention to the local environment by applying the material flow cost accounting approach for the purposes of measuring and determining the cost of production and waste losses in order to keep pace with the changes taking place in the competitive market.

Designing The Front Page Of The Khabat Newspaper And How To Highlight The Topics

2023-11-16T22:19:54+00:00

This research, tagged with is an attempt to show the importance of the first page, and the importance of designing the typographic elements; In order to know the topics according to their importance.

This research was carried out according to the descriptive method and content analysis, as it took a sample of the months (May, June, and July) for this newspaper, dealing with the design of the first page, and how to highlight the topic.

This and we have reached in this research a number of results, perhaps the most prominent of which are: Following one of the design schools is an important step for the first page of any newspaper, because it becomes the personality of the newspaper; As well as proper handling of typographical elements

During these three months, you will not find an independent school or one of the schools of design on the same frequency in Khabat newspaper, so that sometimes it becomes difficult to determine the design of the page to which school it belongs to

Sometimes the entire first page is devoted to a topic, and is replaced by the third page, meaning that the third page has been designed as a replacement for the first page. This is an important step realized by the journalist in the design.

The role of social marketing in addressing gender issues in the Kurdistan Region

2023-11-17T20:53:41+00:00

This study is an attempt to find out the relationship and role of social marketing for gender issues by women's institutions and organizations in the Kurdistan Region. The aim of the study is to determine the role and level of reliance of women's institutions and organizations in social marketing of gender issues and to determine the methods of social advertising in this field. To achieve the objective of the study, the researchers used in-depth interview methods to collect data and analyze social marketing activities, utilizing a sample of social marketing activities of women's institutions and organizations was taken. The most important findings of the researchers are as follows. There are very few active organizations in the field of gender. Part of it is due to misunderstanding and lack of knowledge about gender. The other part relates to the policy direction, lack of financial support, inadequate work plans and strategies, ambiguity in employment policy, ineffective of social marketing campaigns in gender equality, unrepresented women in decision-making and lack of legal awareness. The marketing style of women's institutions and organizations’ is more traditional and less modern. This affects the delivery of messages and content of social products, mostly distributed in the centers of major cities and the masses of towns and districts are deprived of it. Conclusions and recommendations are presented at the end of the study.

Justice and the Legal Consequences of Coercion in Marriage Contracts

2023-11-17T21:08:14+00:00

Abstract

The presence of pressure in the marriage contract negatively affects the path of justice and leaves repercussions, even the contract itself will deem invalid when the "consent" factor is missing, or incorrect religiously when the consent is under question, and ultimately; the contract will be legally considered as null.

Within the scope of this study, we are highlighting justice and effects of the pressure factor in the marriage contracts in the context of religious and legal texts, along with the legality of courts in this respect. We noticed during this study that the legal texts regulating this subject are scattered amongst the Iraqi civil law, the civil status law and the domestic anti-violence law in the Kurdistan Region. Accordingly; we have tried in this study to collect and legally analyze such texts in order to at least highlight the shortcomings of the said legal texts and to determine the obstacles hindering such texts. Meanwhile; we have tried to provide solutions as well as recommendations for such legal texts so as to amend those laws by legislators, especially such laws related to courts and its effects, such as the termination of the contract or the licensing of the same, and the method applied in compensating the damaging party if pressure suffers damages upon such party, as well as regulating imprisonment sentences against the abusive, as legal punishments for this abusive phenomena.

Consequences of Job Insecurity on Job Performance among Bank Employees: Exploring the Work Engagement as Mediating Role

2023-11-17T21:27:37+00:00

Abstract—The Few factors contribute to the better performance of employees in business organizations. One of the significant factors that are so important for employees is job security and the stability of the organizations in terms of employment. Employees' job performance is associated with how employees feel secure inside organizations. This study intents to see how job insecurity negatively impacts the employees' performance in the banking sector. It also aims to detect the mediating role of work engagement across job insecurity and job performance. The questionnaire administers to 240 employees in private banks in the Nagpur district of India, and the data were analyzed through Correlation, regression, and mediation. The findings indicate job insecurity does not affect the performance of private bank employees. The details show that employees feel motivated when there is pressure as they have to work harder to have a greater chance to secure their positions in the absence of good performance. The study demonstrates that employees' work engagement partially plays a mediating role in job insecurity.

The Names of the Kings of Northern Mesopotamia in Cuneiform Texts

2023-11-17T21:40:39+00:00

Abstract

The kings of Northern Mesopotamia had many title which is in fact a reflection of their authority from a political, Social religious and Military aspect and from their titles we can understand the nature of their ruling weather it was religious or military or social.

In this research we try to tell about the royal titles which the kings of northern Mesopotamia held, named themselves with and distinguish them in the cuneiform sources because telling about the king is confessing by his authority, telling about the king is confessing by his authority, regarding him as a secured and it is a confess by the width of his authority.

The oldest title mentioned in cuneiform sources was EN Which is a religious title in origin, then ENSI which means the prince who was the governor of the city who held civil authority, then LUGAL which meant the king whose authority was bigger than ENSI and he held both religious and civil authority.

The LUGAL was king of Sumer and Akkad also the king of four quarter of the world, sometimes the rulers were of military title like (šagina) which means the military leader.

This research depend on many cuneiform sources and Archaeological evidences like the cuneiform sources which exist on rocky facades or cylinders seals or other Archeological evidences found during the excavations, which left by the kings of Mesopotamia.

Material and Moral Care for Parental Rights in Law and Sharia

2023-11-24T09:06:06+00:00

Abstract_ Islamic law and the Islamic religion recommended that children have some rights towards fathers and mothers, including what is material and what is moral, and alimony is considered one of the most important financial rights obligatory for children, especially in cases of disability, old age, and lack of their own income, and the states themselves encouraged senior employees and the elderly to provide them All social, health and recreational care, in addition to guaranteeing these rights through the articles of the constitution and law in all Arab countries. The research includes the State of Kuwait, Iraq, and the United Arab Emirates. The researcher concluded that the Holy Qur’an and the Sunnah of the Prophet emphasized the moral care of parents, and the researcher also concluded that the articles of the Iraqi law did not do justice to the rights of parents in the fullest way, while the articles of law for both Kuwait and the UAE specified the rights accurately and without ambiguity.

Keywords_ financial rights - moral rights - alimony - health care - social care

Parliamentary Representation of Minorities in Electoral Laws in Iraq 1924-2020

2023-11-24T20:06:34+00:00

Abstract

The people are one of the main pillars of the formation of the state, and the people of a state are not devoid of plurality in its component, whether it is national, religious, ethnic or linguistic. Numerical plurality is not used to eliminate or marginalize the minority, because pluralism, if coexisted with the protection of the rights of persons belonging to minorities, will greatly contribute to strengthening political and social stability in the state, and this is emphasized by international covenants, as it was keen to protect minorities from the violations they are exposed to. from the civil, political, economic, social and cultural aspects because of their religious, ethnic, national and racial characteristics

Iraq is one of the countries in which there are several minorities, so the issue of ensuring the rights of minorities in Iraq is of great importance, and according to Iraq's international and internal obligations, it must be guaranteed. The contrast makes it difficult for the minority to compete with others, and thus their inability to win the elections, and as a result their lack of representation in parliaments, which has a negative impact on defending their rights.

Since parliament is considered the most important legislative institution in enacting laws and meeting the legislative and oversight needs of the people, we discussed how the constitutional legislator and electoral laws in Iraq deal with the representation of minorities in Iraqi parliaments since the establishment of the Iraqi state until 2020.

The Role of Public Relations in Resolving Political Crisis in the Kurdistan Region

2023-11-24T20:21:10+00:00

Abstract:

Today, the public relations science plays a fundamental part in social, economic and political life. To achieve their goals, It is an exclusive need for all organizations whether local, international, political, commercial or even technological companies, to adjust themselves with the environment around through public relations.

If public relations is important for the economy, business and promotion, it is more important for political parties and organizations, so that public relations in political organizations and parties have a crucial role in supporting their institutions and taking advantage of opportunities for their development and sustainability.

The importance of role of public relations in political organizations during the existence of divisions, problems, crises and conflicts is more important. Wherever there is a crisis in a country or region or between political parties, public relations institutions must engage in dealing with the crisis through taking appropriate measures to communicate with the public and use all internal and external communication tools in their political institutions to deal with the public opinion and decision makers to ease the situation and create a positive atmosphere to restore the reputation of political institutions, as well as create a calm political environment and try to restore the pre-crisis situation.

In this study, the researcher has tried to show the importance and role of public relations of six political parties (Gorran Movement, Kurdistan Islamic Union, Kurdistan Justice Society, Patriotic Union of Kurdistan, Kurdistan Democratic Party, and Kurdistan Communist Party) during political crises in the Kurdistan Region, which have been constantly controversial. The researcher has tried to present the factors which triggered the political crisis in the Kurdistan Region and present the consequences and possibilities of its resurgence.

1- The researcher has tried to reveal that the political crisis in the Kurdistan Region will continue due to the lack of constitutional institutions.

2- The researcher has tried to show the availability of capabilities of the public relations bureaus of the six Kurdistan parties, to help political parties through public relations to prevent crises and their occurrence, containment and resolve their effects when they occur.

3- The study shows the role of public relations in spreading awareness among the masses inside and outside the political parties through the use of public relations organs and their representation in public meetings, publications, audio and visual media as well as social networks. The study proved that political crises require quick public relations intervention to contain them

4- At the same time, the researcher has revealed that there is no clear plan for public relations in the political parties in the event of repeat of political crisis in the Kurdistan Region, especially the crisis of the presidency of the Kurdistan Region.

5. The study showed that the task of public relations does not end with the end of crises, but must be constantly ready to assess crises, which is a measure of success of public relations in crisis management. The study proved that public relations determines the material and human capabilities needed to deal with crises before, during and after they occur, which is essential to prevent crises from occurring, and to limit and stop them develop.
6. There should be a necessary budget for public relations that will help in formulating plans and programs, achieving its goals and deal with possible crises and political crises in the Kurdistan Region.
7. The study proved that the crisis management process requires the provision of an integrated team, which will be assigned a task to end the crisis. The form of this team varies according to the type of crisis and how to treat the crisis. Moreover, for managing the crises, the team needs coordination with the organs of the six political parties in the Kurdistan Region in public relations.

Constitutional Engineering of Public Rights and Freedoms

2023-11-24T20:40:42+00:00

Abstract

The research deals with an analysis of the civil values system in Iraq (constitutional rights and freedoms) - constitution of 2005 as a model with reference to the contemporary constitutional development in Iraq with a study of constitutional rights and freedoms in Iraq in the light of these constitutional developments and finally an academic evaluation of these constitutional rights and freedoms and the extent Its effectiveness in Iraq and its suitability to its conditions and its treatment of its problems.

Iraqi national identity during the monarchy from 1921 to

2023-11-25T19:58:27+00:00

This paper discusses the definitions and factors of identity formation and theories of national identity formation, which consists of several theories, as well as the factors of strengthening national identity and the obstacles to the formation of a common national identity in theory. The second part focuses on the common national identity of the Iraqi state from the establishment of the monarchy to its collapse, and reads and analyzes the process of building a common Iraqi identity contemporary with a focus on the issue of identity. In this period, ie the monarchy until the establishment of a republican system in Iraq, the position on the course of events and efforts to build a common national identity, as well as obstacles and problems that have been obstacles to the establishment of a common national identity.
Keywords: identity, national identity, monarchy.

دور استخدام الاعمال الالكترونية في إعداد الميزانية العمومية للشركات للحد من التهرب الضريبي

2023-11-25T20:12:54+00:00

The research aims to analyze the role of the use of electronic business in the balance sheet of companies to reduce tax evasion, through a comparative analytical study of a number of airline companies in the Kurdistan Region - Iraq. The research problem is to determine the nature of the relationship and influence between the independent research variables, which are electronic business in the balance sheet, and the dependent variable, which is tax evasion. A hypothetical plan was designed for the research, and four hypotheses emerged from it. In order to verify the validity of the hypotheses, they were subjected to a set of statistical tests. The research followed a comparative analytical approach, as the research variables and their dimensions were described, as well as the research community represented by airline companies in the Kurdistan Region - Iraq. The research reached a set of conclusions, the most important of which is: There is a significant effect of electronic planning in preparing the companies’ balance sheet in reducing the submission of an incorrect balance sheet and reducing the submission of false statements. There is also a significant effect of electronic control on the preparation of companies’ balance sheets in reducing the submission of an incorrect balance sheet and reducing the submission of false statements. The research recommends the need to use the electronic system in submitting the balance sheet by companies as well as in government institutions specialized in tax collection in order to increase control over companies and reduce tax evasion, and to shift from traditional paperwork to accurate and smooth information systems using electronic business, the purpose of which is to speed up Working and performing it with high accuracy, transparency, increasing mutual trust between the two parties, investing in the strong relationship between electronic business in the balance sheet and reducing tax evasion and directing this relationship towards introducing modern methods to strengthen the tax system in the various departments within specialized government institutions.
Keywords: electronic business, balance sheet, airlines and tax evasion.

Max Weber and the analysis of the concept of society

2023-11-25T20:30:08+00:00

Abstract

Max Weber is considered one of the most important classical sociologists who played an important role in the development of contemporary sociology and moral and political thought. Although Weber, like Marx, criticizes the modern capitalist system, he prefers the gradual change of society over the radical and revolutionary change. The distribution of power in society is the basis of social conflict. Max Weber believes that every society goes through three successive stages: charismatic, traditional and rational. Weber believes that the history of all societies must necessarily pass through certain stages in order to reveal the unique essence and spirit of each society as a historical identity.. From the results of the study: Weber emphasizes the individual, so he considers individual behavior as a basic unit. He believes that three traditional, emotional and value actions in today's world move towards rational action. Weber sees religion as a hope for solving problems and a meaningful response to a meaningless world. As for power, Weber believes that the principle of power has deep roots other than the economic issues that exist in power (charismatic, traditional and rational). With regard to social classes, Weber believes that class struggles occur between generations of the same class for power.

Keywords: Society, Social Action, Religion.

Types of performance of the political system and its indicators

2023-11-25T20:45:03+00:00

The study of the performance of the political system is one of the most important hot topics in our time, because not all political systems have an equal level of performance, that is, there are different levels, including a weak level and a high level. Therefore, the study aimed to define the concept of the performance of the political system and the types of performance of the political system, as well as focus on the most prominent indicators of the political system such as economic, social and political.

Accordingly, we divided the study into three sections. We focused in the first section on the concept of the performance of the political system, and in the second section we touched on the types of performance of the political system, while in the third section we discussed the most important indicators for measuring the performance of the system.

Therefore, the study reached a set of results and recommendations. The results of the study showed that the performance of the political system can be measured by the degree of achievement and completion of the tasks constituting the functions of the political system by converting inputs (demands) into outputs (policies and decisions), to meet the needs that include each of the extractive policies. Distributive, organizational and symbolic.

The study also recommended the need for coordination and cooperation between the official and non-official institutions of the system in order to maintain the system and its continuity and provide a good level of performance, especially the extractive performance of material and human resources to benefit from them, with the distribution of goods and services to the members of society fairly and equitably.

Keywords: performance, performance of the political system, types of performance, performance indicators. .

"The role of integration between accounting mechanisms for bank governance and the principles of the Sarbanes-Oxley Act (SOX) to enhance the quality of financial reports."

2023-11-26T18:44:07+00:00

The research aims to identify the role of integration between accounting mechanisms for bank governance and the principles of the Sarbanes-Oxley Act (SOX) to enhance the quality of financial reports. An exploratory study of the opinions of a sample of employees in banks operating in the Kurdistan Region/Iraq. To achieve this goal, the study followed the descriptive analytical method, due to its suitability to the nature of the study. The questionnaire was also used as a tool to collect data from members of the study sample, from auditors and academics of accounting departments in the Kurdistan Region. The questionnaire was distributed in a number of (95) to members of the study population (sample), and (83) questionnaires were obtained, with a recovery rate of about (874%). . For the purpose of analyzing the data and testing the hypotheses, the researchers used the (SPSS) program, and reached acceptance of the study’s hypotheses related to the role of integration between accounting mechanisms for bank governance and the principles of the Sarbanes-Oxley Act (SOX) among the research sample. The main result came through a set of sub-results, represented by the presence The role of integration between accounting mechanisms for bank governance and the principles of the Sarbanes-Oxley Act (SOX) in terms of importance, connection and impact in enhancing financial reporting. The study concluded with a set of recommendations, the most important of which was the need for banks in the Kurdistan Region of Iraq to pay attention to the level of disclosure and transparency in the integration between accounting mechanisms and the principles of the SOX law as a basis for the banking governance system in an integrated manner, by achieving integration between the accounting mechanisms for bank governance. The SOX law in the Kurdistan Region of Iraq and enhancing the quality of financial reports (disclosure and transparency).

The Impact of Financial Leverage in Light of the Size and Growth Rate on the Profitability of Banks

2023-11-26T19:37:12+00:00

This research aims to identify the effect of the size and growth rate of the bank (as an intermediary variable) in determining the effect of financial leverage (as an independent variable) on banks’ profitability (as a dependent variable). To reach that goal, the research relied on analyzing the financial reports of the (12) Iraqi banks listed on the Iraqi Stock Exchange during the period extending from (2020 - 2016 AD). The research relied on the descriptive and analytical approach, and to test the hypotheses, simple linear regression to test the hypotheses and achieve the goal of the research. The results of the research showed that there is a positive effect of the degree of financial leverage on the profitability of banks. The results also showed that the interaction between the degree of financial leverage and the size of the bank and the growth rate of the bank increases the positive impact on the profitability of banks.

Language and word processing areas of the human brain

2023-11-27T08:33:49+00:00

Summary

The human brain is like a computer. It is better to say that the computer is like the human brain. The human brain is the first and most capable of storing. Another characteristic of the human brain is that it can mark everything around it, and put a code for everything in the form of words and keep them in special places Where words are stored in the brain, not only words, but also how to speak, express, write and picture things. They are stored with words and can be restored and used when needed.

The Appearance of the Avant-Garde Today

2023-12-06T18:57:18+00:00

Abstract:

This research attempts to determine the position of the avant-garde today, in relations to its aims, and historical roots such as its individuals, groupings, networks and movements. Although all the avant-garde arts appear as a single path, each of them has its own contexts, genealogies, practices, aesthatic perspectives, politics, manifestos and programs.

It also concentrats on some crucial spots which open the gate to comprehend the theory of the avant-garde such as; First, the relations between the historical avant-garde and the new avant-garde. Second, avant-gardism as an anti artistic autonomy. Third, the appearance of the avant-garde today, and its obstacles under the power of the markets.

Regarding to the research methodology, the research requires analysing the true appearance of the avant-garde which is the authentic defender of culture. Furthermore, the tensions and paradox among the avant-garde movements theoretically and methodologically set into comparison.

In conclusion, the research formulates the concept of the avant-garde in a sense of socio-political directions, with the presence of aesthetic aspects. This avant-gardism seeks to find a rupture and stands simultaneously against the ideological and capitalist authorities.

Keywords: avant-garde, artistic autonomy, artistic heteronomy, social criticism, originality and repetition.

Drivers of Bank Performance in Emerging Markets Amid the Covid-19 Pandemic

2023-12-06T19:25:25+00:00

Abstract— The study aims to determine and examine the impact of the drivers of bank performance in emerging markets amid the Covid 19-pandemic. Specifically, the study attaches the importance of aiming to assess how income diversity, loans to total assets, inflation, the exchange rate of the Turkish Lira against the US dollar and Covid-19 affected the performance of banks in emerging markets. Annual data from 2011 to 2021 collected from 7 private banks in Turkey were analysed using a fixed effects model subject to robustness tests that proved the model to be robust and reliable in addressing related contemporary research issues. The results showed that inflation, the Covid-19 pandemic together with the depreciation of the Turkish Lira against the US dollar adversely affected the banks’ performance measured using net interest margin. The study uncovered that income diversity and loans to total assets ratio contributed to improvements in the banks’ performance. The findings’ practical implications place a demand for inflationary targeting as has been previously advocated by related studies as well as placing huge importance on monetary and fiscal policies. Additionally, the findings enhance awareness among bank managers of the importance of diversifying and increasing their income sources amid the rise in challenges posed by the pandemic. The significance and implications of this study were highly called for as the study’s policy implications are attached to financial sector stability, growth and development, and innovation as well as economic and social growth, and development.

An analytical study of the reality of operational risks in banks in the Kurdistan Region - Iraq

2023-12-06T20:00:12+00:00

Abstract:

The research aims to know the reality of operating risks in banks for a sample of commercial banks in the Kurdistan Region - Iraq (the three governorates Erbil, Duhok, Sulaymaniyah) using a questionnaire form for a sample that included (26) banks, and the number of respondents reached (77), and depending on the method of factor analysis to find out the extent of commitment of the region's banks to the requirements of Basel 2, and the presence of nine factors was reached and by 67.5% confirms the existence of a definition and determination of operating risks within the plan approved by the bank's Board of Directors, and a number of Among the proposals is the adoption of a capital account dedicated to financial (credit, liquidity, capital) and non-financial (especially operational risks), in order to enable the bank to face potential risks.

Issues and Crises Emerging from Managing Natural Resources (Oil and Gas) in the Developing Countries

2023-12-06T20:10:20+00:00

Abstract—Petroleum industry has contributed to rising the economy of the petro-states. It has also negative impacts on the exporting countries. The importance of the subject is that it has to do with all the sectors of governance and includes all aspects of life. The predominant explanation for the reverse outcomes of managing natural resources has enhanced assortative mating. Previous studies have been made on the relationship between oil prices and the economic growth regardless of the later consequences on all the sectors of all oil exporting countries. In this study, qualitative approach is used, depending on the secondary data, also using content analysis method to explore the main negative effects that the developing countries face in all sectors and all aspects due to managing natural resources. That is, 38 studies and books as well as a report from the World Bank related to the issues that are emerged from governance and marketing of the oil and gas were reviewed. In contrast to what has been conducted in previous works, our findings indicate that governance of the natural resources (drilling, producing and exporting) have created many issues and crises in the developing petro-states. Further, the study ends with a conclusion for further study on these issues and crises so that governments make suitable policies on solving or mitigating them..

Assessment of Surface Runoff and Suitability for Rain Water Harvesting in the Greater Zab Basin Using the NRCS-CN and AHP Methods

2023-12-06T20:24:09+00:00

Abstract— The Greater Zab River basin is a vital source of water for agriculture, industry, and domestic use in the Turkey and Kurdistan region of Iraq. The aim of this research is to determine the amount of water that flows on the surface in the Greater Zab basin using Geographical Information System (GIS), Remote Sensing (RS) techniques and analyse suitability of the study area for rainwater harvesting. This study used the Soil Conservation Service Curve Number method to estimate surface runoff in the basin. The study employed the Analytic Hierarchy Process (AHP) technique to determine the weight of each criterion. The research revealed that in the Greater Zab basin, the yearly depth of surface runoff has been around 60.1 mm during the last four decades. Additionally, the typical amount of rainfall recorded was 634.5 ± 117 mm, indicating a significant potential for water harvesting in the region. According to the findings, 4.3% of the study area was deemed highly suitable or suitable for water harvesting, while 48% had moderate suitability. The study's findings have important implications for sustainable water resource management in the Greater Zab basin. The study's findings on appropriate locations for collecting rainwater can provide valuable insight for future water resource management initiatives in the area. Overall, the study underscores the importance of proactive water resource management strategies to ensure the long-term sustainability of the Greater Zab River basin.

The Level of Journalists Commitment with ccupational Safety Standards in The Kurdistan Region

2023-12-09T20:36:58+00:00

The main aim of this study is the level of commitment of journalist specialists in(correspondent and photographers) with occupation safeties standards in the Kurdistan region, the research community are consists of all corresponds and journalist photographers in media organizations in Kurdistan region that Covering events and developments in war and conflict areas.

The study sample contain of (54) correspondent and journalist photographers in media organizations with both sex in the border of Sulaymaniyah government and Garmian administration by use random sample. This research is a descriptive study.

This study depends on survey method by survey form for receiving true data about the main aim of the study. There are many scientific results such as: the majority of the studies sample sharing the first aid training and having an experience about it.

About the safety on war and conflict areas, by first degree of journalists totally agree with, using protection rash, Compressed T-shirt, necessary equipment and seeing it to recognize them. They totally agree with get away from the cars at the war and conflict areas time and hiding behind sand beams. In same time the majority of them agree with a standing up between protesters and police. They must anticipation of changing the events direction and are preparing for it.

Key word: level, occupation safety, Kurdistan region.