Polytechnic Journal of Humanities and Social Sciences https://journals.epu.edu.iq/index.php/ptjhss <p>Polytechnic Journal of Humanities and Social Sciences (Polytechnic J. Hum. Soc. Sci.) is a biannual academic journal published by Erbil Polytechnic University, Erbil, KRG, Iraq. Polytechnic J. Hum. Soc. Sci. publishes original researches in all areas of Humanities and Social Sciences. Polytechnic J. Hum. Soc. Sci. ia a Peer-Reviewed Open Access journal with Creative Commons Attribution Non-Commercial No Derivatives License 4.0 (CC BY-NC-ND 4.0). Polytechnic J. Hum. Soc. Sci. provides immediate, worldwide, barrier-free access to the full text of research articles without requiring a subscription to the journal. Polytechnic J. Hum. Soc. Sci. applies the highest standards to everything it does and adopts APA citation/referencing style. </p> <p>e-ISSN: <a href="https://portal.issn.org/resource/ISSN/2710-2173">2710-2173</a> - DOI: <a href="https://doi.org/10.25156/ptjhss">10.25156/ptjhss</a><br />____________________________________________________________________________________________________________________________</p> Erbil Polytechnic University en-US Polytechnic Journal of Humanities and Social Sciences 2710-2173 Using the Balanced Scorecard to Evaluate the Performance of Industrial Firms https://journals.epu.edu.iq/index.php/ptjhss/article/view/366 <p>The past few years have seen a shift in the way strategic performance is assessed in organizations, through the use of a balanced scorecard, following the failure of traditional methods to achieve the strategic objectives of institutions, where the first appearance of a balanced scorecard in 1992 when Robert Kaplan and David Norton developed the performance measurement model Balanced strategy and performance were linked by finding a relationship between them, and this card contains four axes or dimensions (financial axis, customer, internal operations, learning and growth). This study aims to identify the extent of using the Balanced Scorecard in evaluating the performance of industrial companies in the region, through an applied study of Metal Drum Company for the manufacture of barrels as its financial statements for the year (2017 - 2018) were subjected to study and personal interviews with the company concerned, in order to evaluate its performance in the light of The study concluded: (1) The process of evaluating performance is very important in economic units, because it is very important to achieve their goals and improve their products and enhance their position in the market competition. (2) It is not possible for economic units to benefit and achieve their strategic objectives in an integrated manner through the use of the traditional accounting tool in the process of performance evaluation because that tool depends only on financial indicators in the process of performance evaluation and in this way the results are not integrated, and for these reasons dose not provide economic units to see the future and ensure their survival in the future and face that competition in the future. The researchers suggetion that economic units should not only rely on financial indicators, but it is necessary to rely on both financial and non-financial indicators in the performance evaluation process in order to ascertain the outcome of their work and clarify them fully, and that non-financial indicators are of great importance should not be ignored during the performance evaluation process. The researchers also recommend the use of the Balanced Scorecard (BSC) in the evaluation of performance, because everyone participates in its application which leads to increase and activate internal control, because if everyone does his duty diligently and precisely avoid the weaknesses of the unit.</p> Ahmed B. Mousa Jawdat J. Khatab Copyright (c) 2020 Ahmed B. Mousa https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-30 2020-12-30 1 2 1 11 Geographical Analysis of Hotel Distribution in Erbil https://journals.epu.edu.iq/index.php/ptjhss/article/view/368 <p> The research aims to study the development of hotels and their geographical distribution in the city of Arbil, which helps the tourist in the city of Arbil to get familiar with all the tourist side of the city, as well as the historical development of hotels by morphology stages in the city of Erbil and increase the number of hotels for the period (1981-2013) in order to see changes winning numbers of hotels and their geographical distribution, As research shows successive historical study of the emergence of hotels in earlier eras, and refers to the fields that existed was to replace the function of Hotels today but was more inclusive, where they exist until the mid-twentieth century. Through the geographical distribution of hotels appeared clearly that more than 43% of the number of hotels in the city of Erbil, located within the range (60-40 m) and the lowest percentage hotels located within zoon (100 m -To outside) and range (40-100 m) by (5)% each, The scope (30-60) accounted for 22% and the center represented a break to 25% of the hotels in the city, in addition to the lack of hotels with a high level of services, and in particular (star fourth and fifth) in the city of Arbil, which serves the specific category of tourists, which is of great importance for the development of the hotel sector in the city. Among the most important findings of the research through geographical analysis of all categories of hotels in the city of Erbil is (1) The lack of the city to the hotels with large areas to provide sports or water activities varied. (2) Few hotels of five-star and pinned down in a specific region and deprive other areas of the emergence of those hotels where. (3) The lack of various types of hotels in the city of Erbil and limited to specific types of them. (4) Lack of presence inside the hotel (mall) which has spread significantly in recent times in the city of Irbil was planned by constructing a medium-sized hotels in this mall, which is a center of great attraction for tourists in the city of Erbil. (5) Most hotels in the city of Erbil, located in the eastern and northern sides of the city, unlike the southern and western sides of less than hotels especially the western side of the city of Erbil ratio there.</p> Mazen M. Hama Rashid Bahri S. Fattah Abdul Karim Copyright (c) 2020 Mazen M. Hama Rashid ; Bahri S. Fattah https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 12 21 Mechanisms of Tax Collection in Light of the Financial Crisis in the Kurdistan Region - Iraq for the years 2015-2019 https://journals.epu.edu.iq/index.php/ptjhss/article/view/370 <p>The study aims to identify the collection system and the mechanism of collecting it in light of the financial crisis, as well as to identify the extent of the obligation of taxpayers to pay taxes in the Kurdistan Region during the years of study, and the problem of the study comes about the presence of obstacles in the process of tax collection, by not submitting periodic statements and paying the required tax And the lack of information related to the taxpayer's income in the tax declaration and its lack of inclusion, in addition to the ignorance of the taxpayers of the tax laws in light of the existence of the financial crisis, as well as the failure of the tax department to follow up the work of the taxpayers. The research reached a set of results, including the instability of the economic situation in the Kurdistan Region during the period of the study that negatively affected the tax collection process, and thus led to the inability of the taxpayer to pay the tax, and the conclusion of the research reached the presentation of a number of proposals that emphasize the encouragement of taxpayers to Submit tax returns and periodic statements on time according to the law, in order to ensure that the tax debt is collected on time to avoid the risk of non-collection, as well as drafting clear and explicit laws and legislations because laws determine the success or failure of the tax collection mechanism.</p> Amer A. Majeed Nawzad M. Hamawandy Freya A. Abdul Karim Copyright (c) 2020 Amer A. Majeed; Mikhail H. Brimoc; Freya A. Abdul Karim https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 22 31 Importance of Using Electronic Commerce to Reduce Costs https://journals.epu.edu.iq/index.php/ptjhss/article/view/371 <p>The current research aims at highlighting e-commerce and its importance and how it contributes to reducing both expired and non-expired costs in Zebrano Furniture Company (a registered company operating in Kurdistan Region-Iraq), and to what extent the company's management is aware of using e-commerce tools to reduce its costs. The deductive analytical approach was adopted. The data and information included in the financial statements and the research community were collected from the main headquarter of Zebrano Furniture Company in Erbil as well as its branches in Sulaymaniyah, Baghdad and Basra. The researchers have reached a number of conclusions: various profit-seeking economic units aim at reducing costs as this reduction contributes to achieving its objectives and maintaining its position in the market through the optimal use of available resources and methods based on scientific and sound strategic planning. Furthermore, such reduction may lead to getting benefit from the savings that can be made by eliminating the non-expired costs and exploiting these costs in another investment area. The study also showed that many costs may minimize profits. It was found that in the case of dispensing with the three branches of the company and using e-commerce, as it is the case with Duhok Province, some costs such as (salaries as well as goods and services inputs) may be dispensed with, and consequently achieving more profits than before.</p> Ahmed B. Mousa Sardar F. Qasim Copyright (c) 2020 Ahmed B. Mousa & Sardar F. Qasim https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 32 41 The Role of Civil Society Organizations in Political Development in Iraq between (2010-2018) https://journals.epu.edu.iq/index.php/ptjhss/article/view/375 <p>After the fall of the previous regime in Iraq in 2003, the need for civil society organizations to solve the problems that faced Iraq, been one of the basic tasks of civil society was to advance its components, and rebuild and develop its infrastructure. Those who wrote this research pointed to the need to establish a strong relationship between the government and civil society in Iraq and the need to allow civil society organizations to exercise their required role for the advancement of Iraq and for civil society to contribute to its building and preparation.</p> Hazhar O. Rahman Miran H. Hassan Copyright (c) 2020 Hazhar O. Rahman; Miran H. Hassan https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 42 49 The Role of Reducing Profit Management Practices on Tax Evasion in the Kurdistan Region of Iraq https://journals.epu.edu.iq/index.php/ptjhss/article/view/377 <p>The primary objective of accounting, as an information system, is the measurement and delivery of data and information to the decision makers of users. Among the users, there are the financial authority of the appraisers and the tax examination procedures. However, the pursuit of some companies management to adopt procedures that would get illegal gains in so-called earnings management procedures. These procedures would work to create a gap in confidence in the services provided by the accounting profession. This situation causes suspicious cases on financial statements prepared by these services in the regard of official government bodies for tax function. The researcher reached, through the theoretical and practical aspects, certain conclusions. The most important of which is the earning management practiced today by companies in Iraqi Kurdistan Region to reduce the real profit in order to avoid the tax imposed on them. The alternatives in the accounting treatments and flexibility in the accounting standards is not the way paved to earningsmanagement practices if the accountant does not respect the rules and ethics of the their profession, choosing the inappropriate alternative to the nature of the company’s activity. Another conclusion is the existence of collusion between the external auditors and the taxpayer’s company.</p> <p>Accordingly, the study recommended that the concerned bodies should ensure that earnings management is not practiced by companies. The need of awareness is raised about earning management and negative effects on companies. The need to maintain a single accounting process is relevant and not change it without the approval of the competent authorities. it is necessary to emphasis on company governance and not to allow the collusion between the auditors and the taxpayer’s companies, activating the role of the association of accountants and auditors, in order to advancement of the profession as well as to defend the accountants members in case of facing pressures from the owners to manipulate and cheating.</p> Luqman M. Saeed Rukhsar O. Khedher Copyright (c) 2020 Luqman M. Saeed; Rukhsar O.Khedher https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 50 65 The Role of Audit Quality Control Systems in Increasing Demand for Auditing Services: https://journals.epu.edu.iq/index.php/ptjhss/article/view/378 <p>The current study aims to determine the role of audit quality control systems in improving the quality of audit services and increasing the demand for them in the Kurdistan region based on the international standard on auditing (ISA) No.220 (Quality Control for an Audit of Financial Statements). The research problem indicates that audit offices operating in the Kurdistan region suffer from limited capabilities and possibilities which impose a kind of introversion and isolation, not like other auditing offices which are always seeking to expand their services and to widen the field of the work and also to increase the demand for the services. Therefore, adopting the policies and procedures of audit quality control by audit offices operating in the Kurdistan region leads to increase the demand for these services and expand its scope of work. In order to reach the research goal, a questionnaire was given to a group of (68) chartered accountants and auditors those are working at the audit offices in the Kurdistan region. Then the results were analyzed by using the Statistical Package for Social Sciences (SPSS). The research come to a point that by applying the policies and procedures of quality control in the audit offices operating in the Kurdistan region lead to improve the quality of services provided to customers. Furthermore, it rises the customer's confidence in this facility which subsequently increases the demand for the service. Also, it addresses the crisis of low confidence in the quality of financial reports of the business organizations in the Kurdistan region. Consequently, there is a significant statistical relationship between the elements of audit quality control systems and rising the demand for audit services. The current research suggests that the audit offices operating in the Kurdistan region should be aware of the importance of the quality control of audit and its benefits of compliance with quality control standards. In addition, to their commitment to develop policies and procedures to improve audit quality and increase user’s confidence and demand for high quality audit services.</p> Salwan N. Hanna Copyright (c) 2020 Salwan N. Hanna https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 66 85 Increasing the Efficiency of Internal and External Audit Performance Under the Use of Information Technology https://journals.epu.edu.iq/index.php/ptjhss/article/view/379 <p>This subject is even more important considering that the information technology plays an important role in the job of the auditing. In addition information technology plays a main role in the business environment through the accounting data to ensure correct economic decisions which are exposed to auditing. So using information technology made new challenges for the internal auditing and external auditing, especially in Kurdistan Region- Iraq’s market. And here comes the significance of the research which diagnoses the effects of these challenges and suggests how to find the proper solutions for them. &nbsp;To endorse the study hypotheses, a questionnaire was prepared and distributed to a number of employees in internal auditing in companies and external auditing in Erbil. For the questionnaire data analysis, SPSS was used. As a result of the analysis, the researcher came out with a number of conclusions, such as The researcher concluded that using the information technology tools highly affect business monitoring and controlling processes through its prompt error detection and correction, as well as massive control over the threats and dangers through manipulation and fraud, and the researcher recommended to promote awareness of internal auditor and external auditor&nbsp; variables and information technology in the auditing&nbsp; through spreading the culture of the use of information technology through training courses.</p> Luqman M. Saeed Copyright (c) 2020 Luqman M. Saeed https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 86 96 The Role of the United Nations and Countries Around the World in Developing International Humanitarian Law During Armed Conflicts https://journals.epu.edu.iq/index.php/ptjhss/article/view/380 <p>After the founding of the United Nations as an international organization and the increase in the duties and fields of work of the organization, international humanitarian law was created as a current necessity worldwide but many obstacles have faced the enforcement of the law and have not been able to succeed properly despite the decisions and recommendations that have also established several courts to prosecute war criminals against humanity In this study, we pointed out that all countries, especially powerful countries, should develop the organization, especially in the field of international humanitarian law, so that each country can start by itself and pay important attention to the law, and that efforts to establish an international special court to prosecute ISIS members for crimes against humanity and international law.</p> Hazhar O. Rahman Miran H. Hassan Copyright (c) 2020 هژار عثمان رحمان ; میران حسین حسن https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 97 106 Ways to Develop Mountain Tourism to Market it as a Tourist in the Kurdistan Region of Iraq https://journals.epu.edu.iq/index.php/ptjhss/article/view/381 <p>The research aims to activate the tourism development of the mountainous region in order to obtain a tourist product and make it a competitive achievement as a major tool for tourism promotion and put it on the map of tourism for its marketing. Since, the Kurdistan Region has a lot of natural and human elements worthy of a tourist demand during the four seasons, the identity and presence of the Kurds highly linked with the mountains and a national political, presence and national and these factors enrich the human resources. Thus, mountain tourism is a distinctive productive sector if it is invested well. The problem of the research is reflected in the following question: How can we obtain a mountain tourism product that fits and harmonizes with the property of the mountain heritage for marketing? To answer this question, the study has adopted a descriptive analytical approach that contributes to the study of the natural and human components of the mountainous areas in the Kurdistan Region. For this reason the researcher conducted a survey by designing a questionnaire that included 30 questions which was distributed randomly over 44 tourists who came to Erbil City. One of the most important conclusions that the research has arrived at is that the mountainous areas in the Kurdistan Region possesses natural and human resources, where geographic diversity and social heritage are intertwined to form harmonious elements. One of the most important recommendations made by the study is the implementation of strategic developmental policies in the mountainous areas that face many challenges and constraints due to the political, legal, security and organizational reality of the public and private sectors, which negatively affect the tourism development and the ability to market them. It is also recommended that the infrastructure and superstructure must be developed, the most important of which is the road network that exceeds all land difficulties. Additionally, the development of strategic projects such as the railway network to cover large areas of the region and link all its bridges and districts and districts with important city centers and all over Iraq as well as abroad is also recommended. Tourism laws related to environmental aspects and preservation of cultural heritage to achieve sustainable development is also issues to be considered.</p> Afaf Y. Noori Copyright (c) 2020 Afaf Y. Noori https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 107 132 The Dimensions of Writing in the Media Process https://journals.epu.edu.iq/index.php/ptjhss/article/view/382 <p>The efficient dimensions of writing in the media process (briefly discussed the history of writing, stages, types, bends, and definitions of writing. Then, in the writing process, the chametry and definition of the work, the parties and content of the writing's work have been discussed, and then the characteristics, types, importance and purposes of writing have been discussed. In this research, the format and definition of the example has been discussed and investigated, writing in the media process has been pointed out, the characteristics and phatores of the work writing are at the center of the research and the characteristics of them are mentioned For this purpose, a study was later written in: newspapers, radio and television, the characteristics, principles and goals of each of them have been discussed and evaluated in detail and discussed on a special basis the importance of the author's work and the conditions of this form have been discussed, many hidden aspects have been highlighted and the importance of this type of writer has been highlighted. With the writing box and the media process, two useful horizons are one width. Human beings have built social relations from the perspective of language, and these two horizons have become the source of invention through language and the importance of improving the aspects of life, protecting the rights, principles, principles, social, cultural and religious sources... etc.</p> Azad R. Ali Azad A. Mahmood Copyright (c) 2020 Azad R.Ali; Azad A. Mahmood https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 133 143 The New Appearances of Poetry in Anwar Masifi's Satan's Diwan https://journals.epu.edu.iq/index.php/ptjhss/article/view/384 <p>One of the most beautiful situations in modern literature is the code of the expensive form (Anwar Masifi), After a lot of reading of the philosophy of justice and reading the reality of his 30-year-old age in Kurdistan, masifi has reached the point where the reality of Kurdistan faces another barik. When the mind has just become unworkable, and the law cannot be used, no one understands one another, and this reality has gone through the same reality after the First World War or the days of the European World War, and has felt that these two realisms are in terms of many problems and lack of solution. It is appropriate to do good in the union, so it has come as the courts have explained the reality of their country, thus rejecting their poems as the mirror of the court in Kurdish literature as difficult and complex forms as they have rejected all the aesthetic principles of previous poems.</p> Bakhtiyar A. Mahmood Copyright (c) 2020 Bakhtiyar A.Mahmood https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 144 151 The Impact of the Islamic Accounting Standards Issued by the AAIOFI on the Quality of Financial Reports https://journals.epu.edu.iq/index.php/ptjhss/article/view/385 <p>Islamic thought has dealt with the economic aspects of the lives of people from different aspects of the theoretical and scientific Islam is an integrated approach a comprehensive life for all aspects of life and his law are valid for all times and places, which is the law of the people is based on a set of fixed rules and this gives a recipe hard as they left the branches and details to adapt to the circumstances This gives them the flexibility and this paper aims to shed light The Effect of Islamic Accounting Standards issued by AAIOFI on the Quality of Financial Reporting the study concluded by proposing a set of recommendations and suggestions for preparing an accounting financial report&nbsp; from an Islamic perspective.</p> Hawar X. Hamadamin Tavga M. Azeez Mikhel H. Braemok Copyright (c) 2020 Hawar X. Hamadamin; Tavga M. Azeez; Mikhel H. Braemok https://creativecommons.org/licenses/by-nc-nd/4.0/ 2020-12-30 2020-12-30 1 2 152 164