Polytechnic Journal of Humanities and Social Sciences

Learning Academic Vocabulary: Assessing the Theoretical Impact on the Learners of English in the KRG’s Middle Schools

Talib M. Omer — Fri, 03 Feb 2023 00:00:00 +0000

Learning Academic vocabulary is necessary to be taught at the early stages in the middle schools. The importance of academic vocabulary only started to be discussed in 1970s (Schmitt, 2005; Hirsh, 2010; Paquate, 2010). Coxhead (2000) has collected 570 word families from different academic texts. These words cover roughly 11% of running words based on an analysis of academic texts. The knowledge of academic vocabulary is essential and needed for students of secondary or high school level. Thus, there has been concern about learners at middle schools who basically cannot understand academic textbooks or write academic texts. The aim of this paper is to review the different critical theories of the importance of the most frequent academic word list for learners in secondary schools.

The Effect of Accounting Information System on Organizational Effectiveness:

Hawkar A. Hamad, Bayar Gardi, pshdar A. Hamza — Mon, 13 Feb 2023 00:00:00 +0000

Principally, Management In Iraq's Automobile Rely On Evidence From The Company's Ais. Quality Reports Are Quite Important For Achieving An Optimal Investment. The Traditional Approach In Which Financial Data Are Recorded, Is Summarized, And Reported By Companies That Has Led To Less Optimum Judgments. Good, Dependable Accounting Systems Investments Which Have Become A Vital Priority For Every Management Since They Contribute To Improved Company Performance Management And Analysis. The Researchers Have Thus Examined How Automotive Manufacturers Use And Utilize Accounting Systems And Their Effects On Organizational Efficiency. Researches Are Essential In Establishing The Advantages Derived From The Integration Of Accounting Information Systems Into Their Operations For Selected Car Businesses And Other Businesses In The Same Industry. To Improve The Organizational Effectiveness, Automobile Companies Measured The Model. This Study Is Considered Valuable For Other Researchers Interested In The Area Since The Study Has Set Up A Platform For Conducting Further Investigations On The Subject. Descriptive, Correlation And Regression Analysis Research Methods Are Used As The Design Of The Investigation. Furthermore, In Data Gathering And Analysis, Qualitative And Quantitative Methodologies Were Used. The Descriptive Approach Is Considered Appropriate Since It Appropriately Covers Primary Goals And Research Issues Outlined In The Study. Both Main Data Were Collected. Primary Data Were Acquired From The Chosen Firms By Way Of Questionnaires To Randomly Chosen Staff. Primary Data Were Acquired And Surveys Disseminated And The Respondents Completed The Questionnaires. The Results Of This Research Show That Accounting Information Systems Are A Significant Instrument For Successful Management, Decision-Making, And Control Activities Of Firms. The Findings Are Consistent With Empirical Evaluations That Show That Ais Is Associated To The Organization's Effectiveness. To Monitor And Coordinate The Actions Of An Organization, Ais Is An Efficient Policy Making Tool. The Research Findings Indicated That Ais Was Essential In The Generation And Delivery Of Quality Accounting Information To Decision Makers On A Timely Basis. In Other Words, Empirical Results Revealed A Stronger Influence On Organizational Efficiency Of Car Firms In Iraq On Accounting Information Systems.

Comparison Between GVM and Wavelet GVM Model to Forecast Monthly Electricity Demand of Erbil Governorate

Azhy A. Aziz, Kovan O. Hasan — Fri, 03 Feb 2023 00:00:00 +0000

Collecting and getting electricity demand is one of the most important projects at any place and community collecting information about its consumption. As a result of not having a good strategy for generating and its consumption might be useless economically. There should be a good plan to develop generating electricity projects to decrease the load problem. The main purpose of this study is to estimate the Grey Verhulst model to realize the average demand for electricity per month. And knowing the rate of electricity consumption and appropriate treatments for this problem. All of the time typical technical series models are used for data to achieve and collect the results. There is a set of theories that can be performed for analysis in this case, grey system theory is one of those theories which is including a set of models like GM (1, 1), GVM, FGM and FRGM to allow expectations for some information in the future based on a set of original data that is going to be less and uncertain data. Forecasting is a branch of statistics that deals with parameters and (OLS) are one of the methods of guessing parameters in mathematical examples, this study implemented Grey Verhulst Model on the amount of demand for electricity for twelve months (Mar-2016 to Feb-2017).

The Role of the International Auditing Standard Quality Control for Auditing Financial Statements (220ISA) in Narrowing the Expectations Gap :

Darya H. Ibrahim, Dr. Arshad S. Abdullah — Fri, 03 Feb 2023 00:00:00 +0000

This study aimed, in its theoretical and practical aspects, to demonstrate the existence of the reasons for the expectations gap in the Kurdistan Region / Iraq and the extent of the role of compliance with the International Auditing Standard (ISA 220) related to quality control for auditing financial statements in narrowing them from the point of view of certified accountants and auditors in the Kurdistan Region / Iraq, and to achieve the objectives In this study and testing its hypotheses, a questionnaire consisting of three axes was prepared and distributed to certified accountants and auditors in the Kurdistan Region / Iraq. The results were analyzed using the statistical package for social sciences (SPSS) program. The study reached a set of conclusions, most notably: The study emphasized the existence of reasons for the audit expectations gap in the environment of the Kurdistan Region / Iraq, as the results of the analysis confirm that the existence of the gap in the region is the result of deficiencies in local laws and legislation in the region according to the sample answers, and this is what affect the performance of the audit process. The results of the analysis using the correlation coefficient and the regression equation indicated that there is a significant positive linear correlation of (77.6%) between the (ISA 220) standard and the narrowing of the expectations gap in the current study, which has a relationship and a high significant impact in narrowing the expectations gap that can be adopted and developed in order to narrow the expectations gap. . Among the most important recommendations of the study: the need for professional organizations to study and analyze the expectations gap in the auditing environment and work on applying the best proposals to address them or narrow them down to a minimum, because it is considered one of the most serious issues facing the auditing profession at the present time, which directly affects the credibility and quality of the financial statements and the decisions of its users. Financial Statements. And the need to form a committee by the authorities responsible for regulating the auditing profession, especially from the Scientific Association of Accountants and the Association of Accountants and Auditors in the region’s environment, to supervise audit quality control to ensure that audit offices apply the audit quality control system in order to narrow the expectations gap.

The Role of The Reporters in Enrichinb the News Bulletins of Rudaw TV Channel

Dr. Thahir H. Sabir — Fri, 03 Feb 2023 00:00:00 +0000

This research focuses on the role of television reporters in enriching television news bulletins. it is descriptive research, which is compatible with the methodology of the research, the researcher used the survey method to obtain the answers to research questions. Thirty-five reporters from the Rudaw news channel were randomly selected as a sample of this study. The importance of this research is to identify the strong and weak points of reporters of the channel, thus taking the necessary tools and methods to develop and make their role more Effy. This is to show the role of reporters in enriching news bulletins and the Idy factors that affect the role of reporters in enriching news bulletins on television. The researcher concluded that reporters have a great role in enriching news bulletins by choosing essential news, highlighting topics in detail and accurately and promptly broadcast news, and the presence of reporters at the closest location of the incidents and searching for new unpublished information about the happenings.

The Influence of Service Quality Delivery on Customer Loyalty in the Banking Sector in Erbil, Iraq

Serwan L. Haji — Sat, 11 Feb 2023 00:00:00 +0000

In any business-to-customer environment, the ultimate goal and objective is customer loyalty. More often than not, this can be a problem. Perhaps this is due to the fact that organizations sometimes do not really understand what is really going on in the mind of the customer. Thus, this predicament has become a challenge for most business conglomerates that place a high emphasis on customer relations. Although there has been a lot of research and study into the actual workings of the customer's mind, it remains a mystery to this day. Therefore, this study focused on measuring customer loyalty through service quality delivery in the banking sector in Erbil. Quantitative research was used to examine the relationship between service quality and customer loyalty. Reassurance has a positive relationship but no significant effect on customer loyalty. Reliability has a negative relationship but no significant effect on customer loyalty. Tangible values have a positive relationship and significant impact on customer loyalty. Empathy has a positive relationship but no significant effect on customer loyalty. Responsiveness has a positive effect but does not significantly affect customer loyalty. The study highlights the implications of improving service quality for marketers in the banking industry.

ARDL Modelling of the Nexus between Bank Efficiency, Asset Management, Bank Assets and Solvency Risk among State-Owned and Privately Owned Islamic Banks in Kurdistan

Raqeeb A. Omar, Bayar A. Ismael , Azhy A. Aziz — Sat, 25 Feb 2023 00:00:00 +0000

The present study explores the nexus connecting asset management and solvency risk to uncover their influence on Kurdistan’s state-owned and privately owned Islamic banks’ efficiency. In that context, two ARDL models were estimated to make comparative examinations of the captured asset management and solvency risk circumstances on bank efficiency between 7 state-owned and 5 privately owned Islamic banks from 2000 to 2020. The results of the study uncovered that banks’ asset management strategies were instrumental in enhancing bank efficiency, especially during the 2008, 2014 and 2015 financial crises. The study findings upheld that solvency risks undermine the efficiency of both state-owned and privately owned Islamic banks. The effects of the 2008, 2014 and 2015 financial crises during the period in question were discovered as having restricted bank efficiency. This study, in its integrated efforts to isolate and compare the effects of the financial crisis between publicly held and privately owned Islamic banks, makes an important contribution to the field of Islamic banking. As a result of our study, some of the unvalidated hypotheses aimed at examining empirical relationships between bank efficiency and bank size are now empirically supported.

The Influence Government in Supporting Small Businesses to Revitalize the Economy: The Case Studies of 220 Owners Various Small Businesses in Kurdistan Region of Iraq

Azhi Kh. Bapir — Sat, 25 Feb 2023 00:00:00 +0000

This study aims to examine the effectiveness of
government in embrace of small businesses to further solve
economic issues and discovering career opportunities as well as
acquiring the financial aspect. To understand variables, this study
employs a quantitative strategy and a descriptive research
methodology. 220 participants made up the sample size that was
determined utilizing a judgmental sampling technique. The
questionnaire was created by the researcher as a means of
gathering data, and it was subsequently modified, complied, and
tabulated using SPSS statistical software, version 22, and Excel
2010. The focus of this study is to determine how the government
may support small businesses in Kurdistan Region of Iraq in order
to boost economic growth and job possibilities. The outcome of this
study revealed that poor management and government regulations
are the biggest barriers to the growth of small businesses. It also
demonstrated that equal tax collection by the government would
be a significant step towards the development of small projects in
Kurdistan Region. Another important finding of this research
proved that the backbone of economic recovery and job
opportunities are small businesses. The last outcome of this study
was that access to finance through large companies or investors
and banks and familiarizing active policies for the progress of
small businesses by the government will improve small enterprises
in Kurdistan Region of Iraq.

The Impact of the Absence of the General Budget Law for the Two Regions of Cordis on the Performance of Financial Supervision BureaU

Heshw R. Ali, Hawre A. Ramadhan — Sat, 25 Feb 2023 00:00:00 +0000

This research aims to define the concept of the State's general budget law, and also aims to understand the concept of oversight and the oversight bodies of the government such as the Office of Financial Supervision of the Kurdistan Region - Iraq, and to demonstrate the effects of the general budget law of the region on the performance of the Financial Supervision Bureau of the Kurdistan Region - Iraq, and to indicate the impact of the relationship between them on the absence of Public budget law During the years that did not issue any public budget law for the region. The questionnaire form is distributed to workers in the Office of Financial Supervision of the region, and the analysis and presentation of the results using the statistical program for social sciences called (SPSS), within the framework of the study hypotheses and the use of the descriptive approach, about the study variables and their distribution to the research sample in the Bureau of Financial Supervision, and from the expectations that are made Reached from the conclusions and recommendations that achieve the research goals.

Lnclusive Leadership and its Relationship to Job Autonomy “An Analytical Study of the Opinions of a Sample of Employees of Telecommunications Companies in Iraq”

Media A. Mohammed Saeed, Ava O. Fatah — Sun, 26 Feb 2023 00:00:00 +0000

The importance of telecommunications companies in the current day appears tremendously, especially after the rapid development of information systems, and has become an important resource of national income for all countries of the world, Organizations are now moving towards adapting to environmental changes and meeting the needs and desires of working individuals as they represent the intellectual capital of the organization and the ability of these organizations to formalize the concepts of job autonomy in the organization and this has become a decisive factor in enhancing the intrinsic motivation of employees and their job satisfaction. job autonomy is the freedom to choose Work methods of job performance and sequence of work activities that may specifically increase the employee's self-development and enable them to allocate their time and energy to work independently ,and Determining the frequency of interactions with others and generating ideas, and the presence of inclusive leadership in the organization contributes to providing the opportunity for functional participation for all working individuals while creating a stimulating environment for them that enables them to achieve the goals of the organization, and that the ultimate goal of this style of leadership is to achieve full participation at the group and individual levels. Today, organizations must be flexible in dealing with individuals, and the main research problem revolves around asking what is the nature of the relationship between inclusive leadership and job autonomy? The cognitive aspect of each of the variables of the research is highlighted, thus achieving the goal of the research, which is defining the leaders of the telecommunications companies with the concepts of inclusive leadership and providing a theoretical framework that contributes to highlighting the concepts of job autonomy and the extent of their practice by the respondent employees,(429) questionnaires were distributed to a sample of employees of Iraqi telecommunications companies, and in order to test the research hypothesis, the statistical program (SPSSV.26) was used. Work scheduling autonomy, work style autonomy, remote work autonomy for workers in those companies and vice versa, Based on this, the researchers suggested that the leaders should work continuously to diagnose the opportunities in the internal and external environments that help employees to achieve job autonomy and through the development of procedures and programs to achieve this goal and consider this as one of the fields of achieving the goal of their employees.

Open Personality – Isolated By Members of the Fifth Session of the Kurdistan-Iraqi Parliament

Arslan A. Hassan, Omar I. Aziz — Fri, 31 Mar 2023 00:00:00 +0000

This study aims to explore the extraversion and introversion personality types among members of the fifth round of Kurdistan parliament - Iraq and according to demographic variable such as gender (Male & Female) and certificate level. The researcher used descriptive method. The population consisted of members of the fifth round of Kurdistan parliament – Iraq. The sample was (63) members of parliament which involved 46 male and 17 female according to certificate level ( high school, diploma, bachelor's degree , Master, and Doctoral Degree) which they were selected randomly. (hssen, 2013) scale was used for measuring extraversion and introversion personality types which consisted of 18 items. for analyzing the data the researcher used (SPSS). For finding reliability (test- retest method) and (split- half method) were applied . Because the items of the scales were single the researcher used Spearman-Brown coefficient and the Gettman coefficient of split-half, the test- retest reliability value was (0.88), which is statistically significant at the level of (0.05) which is a strong correlation. The value of reliability with Gettman coefficient was (0.901)and with Spearman Brown was ( 0.94). Finally, the results indicated that the sample of the research is introversion personality type oriented , and there are no significant differences between extraversion and introversion personality according to gender variable, but there are significant differences between extraversion and introversion personality and certificate degree in favor of master degree, which means those who hold master degree are more likely to be extroverted person.

Investigative Courts Specialized in Crimes of Smuggling Oil and Gas and their Derivatives Under Kurdistan Region Law No. (3) of 2020

Rizkar M. Qader, Azad H. Mohammed — Fri, 31 Mar 2023 00:00:00 +0000

This research deals with the spatial jurisdiction of the investigation courts in the crimes of smuggling oil and gas and their derivatives under Law No. (3) of 2020, the Law on Combating Smuggling of Oil and Gas and Their Derivatives in the Kurdistan Region - Iraq. The issue of the spatial jurisdiction of the criminal courts has been resolved and organized in a significant manner in the Iraqi Code of Criminal Procedure, which is the law in force in the Kurdistan Region of Iraq as well. However, despite this fact, we find that the Kurdistan Region Legislator has included a specific provision to this topic in the above-mentioned law taking this topic out of the general rules. When a conflict occurs regarding spatial jurisdiction, the solution lies in the The Law of Judicial Authority of Kurdistan Region, which determines the body that considers and resolves such a conflict. However, this solution is not the best solution compared to the solution set by the (dissolved) Revolutionary Command Council Resolution No. 57 of 1993, which is not valid in the Kurdistan Region-Iraq. When such a conflict is between an investigative court linked to the judicial authority in the Kurdistan region and an investigation court linked to the federal judicial authority in Iraq, it shall be dealt with Iraqi Constitution (2005) and specifically Article (93) of it.

The Challenges of the Cultural Identity of the Kurdish Individual in the New Media

Shilan I. Qadir, Prof. Dr. Rizgar S. Mohamad — Fri, 31 Mar 2023 00:00:00 +0000

The aim of the study is to identify challenges that can hinder the cultural identity of the Kurdish individuals through new media. The significance of this study stems from the fact that cultural identity can affect both individuals and community through considering the sense of belonging to both nation and people. And strengthening these aspects through cultural development can have a reviving impact through protection and empowerment of both identity and cultural ethnicity. On the other hand, unawareness and ignorance about negative effects of the new media can be considered as a serious challenge to Kurdish individuals consequently the future of the nation in general. This study is a descriptive study that has utilized from survey method. The Sample of the Study was 240 male and female who are students at Arbil technical institution and Arbil Technical University. The result of the study has find out that the new media has communicated with the new generation creating new cultural impacts on them. Similar to other cultural identities, the Kurdish identity face a serious experience because cultural challenges are considered as one of biggest challenges that can occur to communities. At the end of the study, the researcher has presented recommendations and suggestions to handle this issue.

The Conditions and Specifications of the Legal Residence for the Wife in the Iraqi Personal Status Law and Islamic Jurisprudence

Nawzad S. Suleiman, Dilshad M. Jawad — Fri, 31 Mar 2023 00:00:00 +0000

This research sheds light on the most important conditions and specifications that must exist in the wifes residence during the existence of the marital bond and after the dissolution of the marriage contract or death or after the wife becomes a foreigner after the end of the waiting period or during the custody of the divorced wife for her son from the husband.Husband and wife arise because of the marriage cntract,and at the same time there are rights and becomes an obligation at the same time to extinguish the marriage contract and failure to implement obligations leads to problems in the family ane is a reason for splitting or divorce in some cases. The wifes acases to a home that fulfills all the basic conditions and specifications of financial rights. For the wife during the existence of the marital relatioship and until it ends bydeath or divorce and until the end of the waiting period or the end of the chils custody period and the Iraq and Kurdistan Personal Identity Law is devoid of a legal text to address this issue in the event of a dispute in it and for the courts to refer in the absence of the legal text to Islamic jurisprudence leads to the issuance of Different decisions on the subject of the dispute due to the different opinions of jurisprudence on the subiect of the dispute,as well as the lack of legal culture among wives and husbands in relation. To the issue of the dispute, The conditions and specificatins of the legal home for the wife, and for this research sheds ight on the these conditins and specifications that must be met in the house of the wife in order for it to be a legal residence and at the same time so that the wives konw their rights and demand them in the gourts.The establishment of a marital relationship or after the divorce or during the custody of the divrced wife to her son.

The Role of Media in Supporting National Security

Hawkar Y. Shareef, Magedad Kh. Ahmad Sapan — Sat, 01 Apr 2023 00:00:00 +0000

The purpose of this research is to identify the most significant frameworks and motives implemented by Kurdish institutions to enhance national security. It used research and survey method and relied on analyzing the agency's content to reach the Kurds. The research group, which includes the newspaper "Khafat" as an example of the research, includes 14 speeches of President Massoud Barzani, President of Kurdistan, and 20 speeches given by politicians, literature, and cultures during the days of the month-long campaign. And one of the most significant results of this research is that the articles published during this period were more supportive of the framework of national responsibility and security.

The Role of Management Accounting in the Decision-Making Process: In Kurdistan Region Telecommunications

Sardar J. Braim, Rebin B. Mohammed — Sat, 01 Apr 2023 00:00:00 +0000

The study investigates the influence of Managerial accounting in telecommunications company decision-making. The study's novelty is rooted in its ability to elicit ideas from telecoms firms in order to demonstrate that managerial accounting's functions are also essential factors in determining its importance and effectiveness. As a result, the functions of managerial accounting in telecommunications businesses were determined using an ordinary least squares regression model. This was done utilizing information gathered from 120 employees of Korek Telecommunications Company in Erbil, Iraq. The study's findings revealed that using management accounting to collect and communicate information helps telecoms businesses make better decisions. The findings also revealed that employing management accounting to process data and produce high-quality reports had a negative impact on telecoms businesses' decision-making. The study's findings suggest that the efficient application of management accounting in decision-making is not limited to the firm's financial elements. The study reveals that large potential gains in financial performance are possible when organizations pay attention to management accounting components of data collection, processing, and communication, as well as the preparation of high-quality reports, both practically and academically.

Implications of the development of accounting education on improving professional performance:

Hawar F. Abdullah, Luqman M. Saeed — Tue, 04 Apr 2023 00:00:00 +0000

The aim of the research is to identify the procedures followed by academics in universities that contribute to the process of modernizing the curricula, methods and methods of teaching accounting education, and developing their skills in a way that is compatible with the graduates' knowledge of the needs of the work environment, as well as identifying the procedures followed by academic units and professional organizations in terms of updating applied curricula and educational programs. and development to improve professional performance. In order to achieve the objectives of the research and test its hypotheses, the research relied on the descriptive analytical approach by preparing a questionnaire as a tool for collecting data for the field study, and it was distributed to a sample of academics and professionals in the city of Erbil. The research has reached several results, including that the reality of accounting education in the Kurdistan Region is limited to the method of indoctrination and theoretical aspects, with little interest in applied aspects in keeping with modern developments, and this negatively affected the efficiency of accounting outputs due to the importance of developments in the modern business environment, and the standards stipulate International accounting education on the use of information and communication technology tools in the development of accounting education, in order to develop students' skills and provide them with new skills, support and qualify them to deal in the modern business environment. The research concluded with a set of recommendations, including the importance of continuous coordination between the accounting departments in the universities of the region and between practitioners of the accounting and auditing profession, by surveying the opinions of professionals to know the needs of practical practice, and the extent to which accounting education programs respond to these requirements and needs, and for the purpose of developing and updating the curricula. As well as developing the capabilities and skills of academics. Therefore, it is necessary to form committees of specialists (academics and professionals) at the level of universities and professional organizations in the region, under the supervision of the Ministry of Higher Education, to try to reduce the gap between the skills of the outputs of accounting education on the one hand, and the requirements of the modern business environment on the other hand.

The Investment Potential of Natural Resources in the Development of Industrial Activity in the District of Soran

Azad J. Sharif, Vian S. Hussein — Sat, 01 Apr 2023 00:00:00 +0000

Natural resources are among the national and national wealth that have a role in the development of economic activities, and an important source of increasing national income, raising the standard of living of the population and developing social life. Therefore, we find that natural resources are an important part of the economic basis of the study area. Which people can benefit from in various fields. Accordingly, natural resources play a prominent role in the development of industrial activity in Soran district, as it is one of the most important activities that have economic and social effects in the study area. As it was found through the study that the number of industrial establishments endemic in the study area reached (141)establishments in which (400) workers work , and that these establishments did not specialize in one industry , but there are many industries including industries construction , food industries ,Mattel industries , wood industries , chemical industries, and that these facilities were not concentered in the district center ,

The Concept of Sovereignty between Western and Islamic Political Thought – A Comparative Study

Hawkar S. Alee — Sat, 08 Apr 2023 00:00:00 +0000

With the rise and emergence of the concept of sovereignty in western political thought, there are many arguments and difference tendency about it, particularly in its source, even sometimes in the Islamic political thought have the same view, because of its position in both perspectives, which has become the significance to the thinkers, scholars had a lot of controversies about it. In this study, try to explain and clarify different theories and perspectives according to the historical progress of the concept due to the conflicts that dominated the western political Thought, which embodied in the solution of the conflict between kings and religious men. In contrast, sovereignty in Islam, usually, is completely different term if compared to western political thought, which its foundation and return to the texts of Shariah Rules, with the definite of the role and position of the individual in the system which found on this base. In terms of the history of the use and rise of sovereignty (Hakimiyyah), the term is of relatively recent origin, but its meaning and roots can be traced back to much earlier times, as well as, the concept of sovereignty being sought to compare through two different perspectives.

Sectarianism in Iraq After 2003

Juna S. Jameel — Sat, 08 Apr 2023 00:00:00 +0000

After the change of the political system in Iraq in 2003, the Iraqi arena witnessed complex transformations and changes that grew and accelerated in the post-US occupation in 2003 and the accompanying complications and transformations in the political, social and economic structures that resulted in multiple and complex crises with repercussions that were largely reflected on the nature and unity of society In Iraq, the most prominent of these crises is sectarianism, so the question remains, what is sectarianism?

Sectarianism is simply a phenomenon that is affected by political conditions with the concept of self-consideration in favoring the members of the same sect or the same religion over others belonging to other sects, and the tendency to ostracism and isolation from others, that is, it is the product of the interaction of political and religious reasons as well as economic and social reasons that directly affect the life of the individual So sectarianism is the outcome of a reality resulting from several factors that go back to deep roots in a societal structure that rebounds on itself during crises in order to play a role accepted by members of the sect in society. If we look at the Iraqi case, we find that Sectarianism is not a fabricated or new phenomenon, but rather an old phenomenon with its historical roots. It lies in the generating effect of conflicts through their politicization and distortion of the modern frameworks of political life in Iraq after 2003. After it was marginal before the change, it soon became the center of the pole and this transformation spread in the body of Iraqi society in a way that put the unity of society and the state in dire consequences. Iraq and its political future.

The Policy of the Justice and Development Party Towards the Kurds in Türkiye

Muwafaq A. Omer — Sat, 08 Apr 2023 00:00:00 +0000

The Kurdish issue in Turkey has passed through complex and bloody times, which has led to political and security instability in Turkey. In this negative atmosphere, the Justice and Development Party was able to win the elections in 2002 and reach power, forming the government alone without resorting to alliances. Therefore, the Justice and Development Party tried to find a solution to the Kurdish issue by taking some bold steps and starting to announce the project of openness to the Kurdish issue. But the stages that followed these steps proved that the main goal of the Justice and Development Party was to try to find a solution to the Kurdish issue in a way that the party would control the direction of the issue and win the majority of the votes of the Kurdish voters. On the other hand, there was no unified Kurdish will to find a peaceful solution to the Kurdish issue, although the Kurdistan Workers Party announced the cessation of armed operations, but it was later found that it had exploited that truce to gather its forces and store ammunition and weapons. In addition to the regional relations of this party in neighboring countries such as Iraq and Syria, the presence of armed factions affiliated with the Kurdistan Workers Party in these countries helped to end the process of opening up to the Kurdish issue. From the foregoing, we can reach a conclusion that the parties did not have a sincere intention to resolve this issue, and that it was found that there is a fundamental problem in the Kurdish issue, which is that the only legitimate representative of the Kurds is not the Kurdistan Workers Party.

The Impact of the Implicit Administrative Decision on the Scope of the Public Office and its Applications

Begard A. Hamad, Dr. Sakar A.A. Hawezi — Sun, 09 Apr 2023 00:00:00 +0000

In the exercise of its administrative activity, the administration enjoys privileges and discretion, including the issuance of administrative decisions through the daily practice of its administrative activity, in order to achieve its goals, which are the public interest. For its will with the aim of creating a legal effect either to cancel, amend or establish an existing legal position, and this disclosure may be in the form of a positive or negative administrative decision or an explicit or implicit administrative decision, and the latter is the subject of the study or this research, which arises from the silence of the administration during the legally specified period, To take an administrative decision issued by the administration to a specific person or employee, and accordingly, the implicit administrative decision, whether it is acceptance or rejection, has an impact on an existing legal position. With the public employee, we take the Kurdistan Region - Iraq as a model for these applications in the areas of grievance, resignation and voluntary retirement.

The Challenges of the Islamic Republic of Iran's Foreign Policy in Central Asia

Mr. Tahseen W. Abdulla, Mr. Ahmed B. Ahmed — Mon, 10 Apr 2023 00:00:00 +0000

The dissolution of the former Soviet republics and the emergence of Muslim states on Iran's northern borders are seen as a great opportunity for Tehran. In fact, the Central Asian states officially considered themselves part of the Islamic world. Several countries in the region incorporated Islamic symbols into their flags and all joined the Organization of Islamic Cooperation (OIC) and became members of the "then called the Conference of Cooperation of Islamic States. The adherence of the Central Asian states to the identity of Islam indicates their willingness to cooperate with the dominant forces of the Islamic world. Iran's efforts to portray itself as the leader of the Islamic world are aimed at establishing its hegemony in Central Asia, but it is not the only country striving for this goal.

Attitudes of Islamic Sciences Students Towards Religious Discourse in Specialized Religious Satellite Channels

Assis.Prof. Dr. Salam N. Mohamed, Assis.Prof. Dr. Karwan M. Hassan — Tue, 11 Apr 2023 00:00:00 +0000

This study seeks to find out the pattern of viewing of religious channels and attitudes towards the religious discourses broadcast on these television channels. To achieve these objectives, descriptive method, survey method was used, conducted on a purposive sample of 339 students of Islamic sciences in Sulaimani. The most obvious objectives of this study are:

Determine the level of exposure of Islamic science students to religious television channels.

2.To find out the reasons why students of Islamic sciences rely on watching satellite channels.
To know the opinion of Islamic science students towards religious discourse on satellite channels.

One of the most obvious findings of this study is that watching religious channels in an unorganized manner is part of the reason why Kurdish religious channels watch for ease and clarity in their messages and present programs in a contemporary way, in a way that helps satisfy their cognitive needs. The results also showed that there is a high orientation towards religious channels, so that programs are directed at all segments of society, and contribute to the realization of behavioral and practical changes among viewers.

The Role of the Civil Judge in Managing and Resolving Intractable Cases

Assist. Prof. Dr. Tahsin H. Smael, Bandi Ch. Haji — Tue, 11 Apr 2023 00:00:00 +0000

The civil judiciary is a required one, not on automatic one. The case must be brought before the civil courts so that the judge can take his role in conferring judicial protection on the conflicting rights there in. Through the civil case management system which is carried by a competent judge or a highly qualified employee, the civil case passes at the time of its filling until it is resolved in several stages, in which the subject of the dispute is presented to the case management judge and after verifying that there are all the required requirements, he refers it to the subject judge to decide on it. Also, this system has multiple advantages, but it is not without criticism. Recently, there has been a tremendous development in the field of technology and science, which led to the emergence of new problems that where not known before, such as the problem of environmental pollution. Courts and judges are facing intractable lawsuits that are difficult for them to resolve due to the lacks of legal text to apply them to the disputed incident or the presence of ambiguity in the intended text their application or in the absence of conclusive evidence to prove the causal relation between harmful act or mistake and the damage that accrued. Therefore, the judge needs to expand his authority. Rather, it’s necessary to resort to modern mechanisms as reliance on scientific support for the nomenon result to the harmful act, guide by the principle of precaution, and the assumption of causal relation, to reach a just and prompt judgment.

The Impact of the Geopolitics Factor on the U.S. Foreign Policy Toward Egypt (2014-2021)

Chenar B. Mohammed — Mon, 12 Dec 2022 00:00:00 +0000

Geopolitics as a strong factor has influenced the U.S. foreign policy toward different parts of the world . Egypt is one of the countries that has geopolitically influenced the U.S foreign policy in North Africa and the Middle East. The importance of Egypt and its relations has become one of the strongest factors for the United States, so that it can protect its security and national interests in North Africa and the Middle East. Egypt is connected to the Red Sea, the Mediterranean Sea and the Suez Canal, and also, neighboring with the Israeli state which is the U.S. most important Strategic partner in the region. The United States believes that any threat to Israel threaten the American interests in the region. As a result, the peace accord between Israel and Egypt became the influential factor of the U.S./Egypt ties. Although Egypt has relations to both Russia and China, it has a long-standing relationship with the United States, particularly after 1979, and Egypt is being assisted financially and militarily by the United States, and it continues even after the Arab Spring. Moreover, Egypt cooperates and coordinates with U.S. and Israel in the War on Terror and the countering Hamas, particularly in the Sinai Peninsula. United States, considers Egypt as a factor of stability between Arab states and the Israel.

High-Involvement Work Systems Practices and their Role in Achieving Job Enrichment

Zana M. Sadq, Daroon F. Abdulla — Mon, 12 Dec 2022 00:00:00 +0000

The current study aims to determine the relationship and impact between High-Involvement Work Systems Practices and the achievement of job enrichment. The descriptive analytical approach adopted to determine the theoretical framework for the study concepts and variables. The researchers used the questionnaire as a tool for collecting primary data from the study sample of (683) individuals taken from the study population represented by workers in (44) private hospitals in the Kurdistan Region of Iraq. The SPSS 24 statistical program was relied on to perform the required statistical analyzes such as finding frequencies, mean values, and standard deviations for the dimensions of the study variables, and testing the research hypotheses represented by correlation and influence using the AMOS 24 program. The study reached a set of conclusions, including the existence of a direct correlation with statistical significance and a positive effect between the study variables in the surveyed hospitals from the perspective of their staff. The study presented a set of recommendations, the most important of which is to enhance the dimensions of the practices of high containment work systems and the need to apply them in the environment of the health sector and other sectors. Which have a positive impact in achieving job enrichment and in line with the nature, cultures and structures of private hospitals, the study sample in particular, and business organizations in general.

Utilizing Cash Flow Statement in Risk Analysis

Lovan A. Saeed, Kawa M. Faraj Qardaghi — Wed, 12 Apr 2023 00:00:00 +0000

The aim of the study is to identify the theoretical aspects and via practical side from which the preparation of the statement of cash flows and provide the necessary liquidity. In order to enable banks to know the financial position and risks analysis that they face based on the impact of strength and weakness in these statement in making investment decisions regarding operational, investment and financing activities ,Accordingly, the following hypothesis will be tested through this research Financial indicators derived from the cash flow statement can be used in analyzing financial risks in Iraqi banks registered in the Iraq Stock Exchange, to achieve the goals the descriptive and analytical approach was used by analyzing the cash flow statement indicators , financial risk indicators through a financial analysis of a sample of Iraqi banks registered in the Iraq Stock Exchange during the period (2010-2019), The current study has reached a number of conclusions, the most important of which are: The statement of cash flows is one of the most important financial statements because it provides accurate financial information due to its reliance on the cash basis, Among the most important recommendations of the research, banks should focus on using the cash flow statement and its analysis to improve profits and reduce liquidity and credit risks .

Lnclusive Leadership and its Relationship to Job Autonomy

Media A. Mohammed Saeed, Ava O. Fatah — Wed, 12 Apr 2023 00:00:00 +0000

Valuation of Biological Assets Using Fair Value Under IAS "41" and its Impact on the Fundamental Qualitative Characteristics of Accounting Information

Razaw R. Hasan, Arshad S. Abdullah — Wed, 12 Apr 2023 00:00:00 +0000

The aim of the research is to test the effect of evaluating biological assets at fair value on the basic qualitative characteristics of accounting information represented by relevance and honest representation. The research reached a set of conclusions, the most prominent of which is that the accounting information contained in the financial statements based on the fair value for the evaluation of biological assets is more appropriate to the needs of the users of that information, and is also more representative of the economic reality because it takes into account the multiplication and growth of biological assets, and that there is a direct relationship And a strong link between the evaluation of biological assets at fair value and the basic characteristics of accounting information represented by appropriateness and honest representation, and in light of this research recommends the necessity of evaluating biological assets at fair value, because the fair value reflects the changes that occur in agricultural assets due to their nature, and the need to activate an active market in the Kurdistan Region to determine fair values for those assets.

An Analysis of English-Kurdish Tenancy Agreement Translation

Rfaai R. Mohammad — Tue, 11 Apr 2023 00:00:00 +0000

Abstract

This study investigated some peculiarities regarding Language for Specific Purposes (LSP) in addition to topics such as corpus, and tenancy agreement. Among other aims of the study were why the convention of text types matter in LSP along with an introductory account with regard to genre analysis. An in-depth, corpus analysis was performed in the second part of this paper and this is in accordance to two levels of structures: the microstructure and the macrostructure. In part three, the paper moves on to compare and contrast two texts while the last part probes some possible interpretation issues and this in the text level in the evaluation one. Due to the fact that this study tackled, comprehensively, two dissimilar language texts – English and Kurdish – in terms of tenancy agreement text types, the analysis process was a somewhat difficult task. In other words, the first two tenancy agreement texts were as follows: English Tenancy Text 1 (E1) and English Tenancy Text 2 (E2). The same is true concerning the second tenancy agreement texts in Kurdish as two texts were tackled i.e. Kurdish Tenancy Text 1 (K1) and Kurdish Tenancy Text 2 (K2).

The Role of Electronic Advertising in Preserving the Decision to Buy by University Students

Thahir H. Sabir, Assist. Prof. Dr. Saman J. Mawlood — Tue, 11 Apr 2023 00:00:00 +0000

Abstract:

The purpose of this study is to know the extent of electronic advertising attention by university students. Showing the extent of electronic advertising's effectiveness on purchase decisions. This research is important as it attempts to understand the information about electronic advertising, which played a role in changing the purchase decision. From a perspective, the researcher scientifically presents the role of electronic advertising in encouraging the decision to buy by university students. This research is a descriptive study, to achieve detailed data and information about the subject of survey method research, the researcher used survey methods to produce detailed data and information about research subjects. The students of Erbil Polytechnic University are the participant of this research, which is the example of 300 students of both male and female genders. The most important results of this study is electronic advertising is an important source of consumer information that helps them choose the best option, electronic advertising has an impact on purchase decisions. In the research box, some recommendations have been made

The Role of Public Relations of the Kurdistan Regional Government in Attracting Investors

Sangar K. HamaSaleh, Asst. Prof. Dr. Hoshiar M. Ali — Tue, 11 Apr 2023 00:00:00 +0000

Abstract:

This paper entitled (The Role of Public Relations of the Kurdistan Regional Government in Attracting Investors) is an attempt to answer the following questions: How does public relations the main tool and its management in its mission, objectives, and models attract investors to the Kurdistan Regional Government. What is the role of public relations for the KRG in attracting investors to the region.

The research followed the descriptive statistical approach for the purpose of data collection, analysis, interpretation and search for the phenomenon. An applied research tool matches the methodology, goal, purpose and nature of the research community. A questionnaire and data analysis through the (SPSS) program was used to analyse demographic elements and aspects. The research population is the public relations department of the Kurdistan Regional Government, the public relations commissions of the Kurdistan Regional Government, and all ministries that include public relations. More specifically, this includes the Public Relations Department, 10 of the 19 ministries in the 9th Cabinet, and the KRG's Department of Foreign Relations. The research targeted this population census, as there are only these ministries and one department of relations have offices in the structure of ministries and departments. The research sample included 96 employees from the Department of Relations of both sexes.

The objectives of this paper are as follows, Disclosure of the role of public relations for the Kurdistan Regional Government in attracting investors to the Kurdistan Region.

Here are the main findings of this study; there is a direct and valuable relationship between the KRG's public relations and the attraction of investors to the region. Public relations have a valuable statistical impact on attracting investors to the Kurdistan Regional Government., The success of the KRG public relations in the ministry and the investment committee is due to a collective strategy to attract Kurdish investors within the region, from Europe, Iraqi investors, and investors from home and abroad to the KRG. The Department of Public Relations in the ministries of the Kurdistan Regional Government and investment committees employ a successful plan in dealing with investors at home and abroad in order to create an economic framework for appealing interest and benefiting from it within the Kurdistan Region.

The Role of Women Parliamentarians in Discussing Economic and Social Issues in the Sessions of the Kurdistan Parliament 1992 - 2009

Tavga H.Abdulla, Assist. Prof. Dr. Faraydon A. Abdulla — Tue, 11 Apr 2023 00:00:00 +0000

Abstract

This research is a historical research on the role and influence of women parliamentarians on the decisions and bills of the Kurdistan Parliament, particularly the economic and social aspects of the first two rounds of 1999-2005 and the second round of 2005- In the 2009 parliamentary election, because the experience of parliament was a new experience in Kurdistan, and it is important for us to evaluate the role of women in this new experience and to know to what extent they participated in this new process.

In this research, we have had many discussions, opinions, comments and bills for women parliamentarians, and we have had our own observations and analysis for each session and bill. What is noticed on some important issues is that women parliamentarians have played a major role and influence and have entered the debate stubbornly, but in some cases women parliamentarians have not participated in the discussions and have chosen to remain silent. All of these participations, discussions and bills in both rounds of parliamentary elections, Then they had an impact on decisions and laws and reflected in society.

Structure of Food Industries and Their Geographical Distribution in Erbil Province

Srwa S. Nooruldeen, Prof. Dr. Ahmed J. Ismael — Tue, 11 Apr 2023 00:00:00 +0000

Abstract:

Components of food Industry and their geographical distributions in Erbil governorate

Food industry is one of the most significant activities of economic development, providing an increase in an individual’s income, creating job opportunities, and mitigating unemployment. In addition to being one of the important and valuable needs, Food industry and its proper distribution are considered as the cause of economic, political, social, and cultural progression and the backbone for the development of provinces and regions in the country, filling out the needs of population as well as being the link between sectors and source of operating natural and human-made incomes. The main aim of the research is to study the geographical distribution of food industry branches and revealing the differences existing among the districts. On the other hand, the research evaluates and explains the components of food industry.

The problem of the research lies in the imbalance of the geographical distribution of food industry branches and types among the administrative units selected in the research. Components of food industry and their geographical distributions in Erbil governorate are divided into three themes: The concept of food industry and its significance, the second theme is the analysis of food industry structure in Erbil governorate, and the final theme is the geographical distribution of food industry in Erbil governorate.

To accomplish the goals of the research, a general scientific methodology has been adopted, comprised of (division, analysis, composition), displaying data and information in terms of graphs, using programs and new analytical tools such as (Excel 2016, Arc GIS 10.8)

In conclusion, the research yielded that food industry in the selected area of the research has its special significance for being considered an essential element of national security, a main branch of national economy, a direct contributor in increasing national domestic product, linking chain between agricultural and industrial sectors, a key principle and basis of commercial sector in the country as well as being an indicator of welfare of citizens.

Committees and Their Impact on the Right to Litigation

Jwan G. Ali, Dr.Mohamed Sh. Mohamed Amen — Tue, 11 Apr 2023 00:00:00 +0000

Abstract

This research deals with the topic (committees and their impact on the right to litigation) with a comparative analysis study between the committees in Egypt, Iraq and the Kurdistan Region, where in Egypt there are conciliation committees, which are administrative committees with judicial jurisdiction and there are administrative bodies with judicial jurisdiction as well As will as case committees . In Iraq and the Kurdistan Region, there are administrative committees and committees Administrative jurisdiction with judicial jurisdiction, and the importance of these committees comes in that they play an effective and effective role, considering resorting to them among the formal procedures to be followed before resorting to the courts. Beyond justice, although the decisions of the committees were previously final and not subject to appeal, but now, according to the constitutional provisions that prevent the immunization of any work or administrative decision from appeal, it has become subject to appeal before the judiciary

Montage Styles in the Documentary Program of Kurdish Satellite Channels

Shawen N. RafeeQ, Asst..Prof. Dr. Dler A. Hama — Wed, 12 Apr 2023 00:00:00 +0000

Abstract:

This research is entitled (Montage styles in Documentary Programs of Kurdish satellite channels) (Kurdistan24). For example, this research is descriptive research, which is appropriate to the research method, to obtain data and information The research community is Kurdistan24 The sample of this study includes all documentary programs of Kurdistan Twenty-Four (K24), which number (12) programs in a comprehensive manner (exclusively) received during the three months from 2022/1/1 to 2022/4/1

The importance of this study is:

It is also an academic attempt to explain the relationship and interaction between editing and documentary programming.
An attempt to understand how the editing of documentaries on Kurdish television channels affects production.

Technical Standards for Television Photography in News Reports

Mahamad O. Salh , Asst.Prof. Dr. Serwan A. Majeed — Wed, 12 Apr 2023 00:00:00 +0000

Abstract:

This research paper is a scientific effort that deals with the commitment of Kurdish satellite channels to the technical and scientific foundations and standards.This research relied on a descriptive approach, using content analysis, and the research community included the news reports of the Kurdish satellite channels, and the sample of the community is the news reports of the (NRT) and (k24) satellite channels.Moreover, the importance of this research is summarized in the fact that journalists are increasing their knowledge of what is video shooting, and its relevance to the content of news reports; As well as paying attention to shooting angles when preparing the report or any television program; In line with the text attached to the video.

This research achieved a number of results, the most important of which are: The Kurdish satellite channels have adhered to the technical and photographic standards of television, and the most prominent of those errors that resurface in the Kurdish channels lies in the first clip, which relied on the clip ((MEDIUM SHOTS)).Instead of the clip (LONG SHOTS), the majority of news reports on Kurdish channels did not adhere to the specified time, which is less than (2:30 minutes).

The Role of Marketing Communications in Making Purchasing Decisions

Dr. Mohsin O. Hasan, Xan Sh. Saeed — Thu, 13 Apr 2023 00:00:00 +0000

Extract:

Objective: The current study aimed to analyze the relationship of marketing communications in making purchase decisions for Korek by focusing on four dimensions of marketing communications (public relations, oral conversation, direct marketing, the Internet). The relationship impact and variance between the independent variable (marketing communications) and the dependent variable (purchasing decisions), and for that a hypothetical, scheme was designed for the study, expressing a set of main hypotheses, In order to verify the validity of the hypotheses, all of them were subjected to multiple tests, and the study used a questionnaire as a means to obtain data. Erbil, numbering (162) workers. The hypotheses were tested through the application of statistical methods using the computer program (SPSS V.22). The study reached a set of main conclusions, including the results of the correlation analysis revealed the existence of a large group of positive moral correlations between marketing communications and making purchase decisions at the macro and micro levels, The results of the tests that were conducted on the questionnaire before distribution showed that it fulfilled the conditions of apparent honesty, comprehensiveness and stability, and this is an indication of the possibility of relying on the results of the data that were obtained through the use of the questionnaire. The results of the questionnaire tests after its distribution confirmed the existence of high consistency between the variables, and the study data followed the normal distribution, independence and homogeneity of variance, and these data confirm the possibility of generalizing the results to the company under study. The results of the description of the characteristics of the respondents showed that the majority of the managers in the company under study are males, of the young age group, and the majority of them hold a bachelor's degree and have experience in the field of communications to perform their job duties.

The Role of Lean Marketing in the Quality of Communication Service

Kazm O. Taha, Sami S. Abdulla — Thu, 13 Apr 2023 00:00:00 +0000

Abstract:

The aim of the research is to find a relationship of marketing agile and quality communication service by focusing on four dimensions of agile marketing (reducing events, reducing waiting time, reducing cost, stimulating untapped talent) and also focusing on four dimensions of quality services for communications (reliability, response, empathy, safety and concrete) from the point of view of the employees of Cork Telecommunications company in Erbil city. The general framework for research represents the research problem, which has raised several questions about the nature of the relationship, the impact and the contrast between the independent variable (agile marketing) and the approved change (quality of communication service), The current research community represented all 250 employees of Cork Telecommunications, Erbil, and a questionnaire form was designed as a data collection tool, distributed to the employees of (50) questionnaires and the number of valid forms for analysis (48) of the questionnaire. Several tests were conducted before and after the distribution of the resolution form to verify the sincerity, stability and reliability of the questionnaire and to ensure its validity in measuring search variables such as virtual honesty and stability (Alpha Kronbach coefficient). Using statistical methods through software (SPSS,V.22), the research adopted the analytical descriptive approach, and the research reached a set of key conclusions, including the results of the association analysis revealed a wide range of positive moral correlations between agile marketing and the quality of communication service at the kidney and micro level. The results of the description of the characteristics of the respondents showed that the majority of employees of the research company are male and young age group and the majority of them have bachelor's degree holders and have experience in the field of communications to perform their careers.

Standardas Identification of Candidates by Political parties

Dr. Aram N. Abdulghafoor, Hawar M. Yousif — Thu, 13 Apr 2023 00:00:00 +0000

Abstract:

The issue of determining the candidate by political parties is one of the most important and sensitive issues related to the electoral process, but the parties did not pay much attention to this issue before, except that they took into account the conditions contained in the relevant implemented laws and instructions related to the nomination process, so political parties have not yet established a distinct system It is modern in the Kurdistan Region for parties to rely on to select their candidate according to this system and to benefit from it in winning the votes of voters on the one hand and have a positive impact on the legislative institution in terms of membership on the other hand. To achieve this purpose, parties must rely on a set of other criteria outside of legal conditions. parties must work to raise the level of voter culture in order to vote according to modern standards and to enable the voter to evaluate the candidate and support those who are able to serve the citizens and the region by gaining their trust. Therefore, the political parties in general in the region should carefully review the procedures of the nomination process in order to reach a solution to all the problems they face during the nomination and election stages

The Impact of Advertising on Social Networking Sites on Consumers' Attitudes Towards the Brand

Asst. Prof. Dr. Abdulkhaliq I. Mstaffa, Shilan T. Saeed — Thu, 13 Apr 2023 00:00:00 +0000

Abstract:

Thise study aims to identify the most important effects of socila media advertising on consumers attitudes in Kurdistan region, the study is considered a descriptive study and the media survey method was used, the study community includes all consumers of telecommunications company services in the Kurdistan region consisting of companies (Asiasel, Cork Telecom and Zain), and university professors in the region were selected as the intended sample of the study to measure the potential impacts of electronic advertising, and the researcher relied on the questionnaire form as a key tool for collecting information and distributed ( 380) questionnaire form (paper and electronic) on the sample of the study.

One of the most important findings of the study is that social media advertising greatly affects the attention and interest of the buyers and enhances their purchase intention for the services of their preferred telecommunications companies and brand.

The Effect of Economic Crisis on Tourism Sector in Erbil-Kurdistan Region/ Iraq

Bahzad T. Salim , Rizgar S. Hussein — Fri, 14 Apr 2023 00:00:00 +0000

Abstract— this research investigates the effect of economic crisis on tourism sector in Erbil-Iraq by using chi-square test model. Data was gathered from 100 tourism places by using cross-sectional data and simple random techniques. The model is used to analyze the possible impact of economic crises on Erbil’s economy as capital of Kurdistan’s regional government. Results indicated that economic recession has a negative impact on the tourism sector in Erbil for the past three years. Employing the simplified static analysis framework based on simulations revealed that the economic crisis has influenced negatively on the economy of Erbil. Increasing general inflation rate, decreasing living standards and purchasing power have negative impacts on the growth of tourism sector and the economy of Erbil and eventually Kurdistan region.

The Chinese Challenge to the American Strategy in the Middle East after 2001 AD

Alan H.S. Salih, Asst.Prof.Dr. Kamal A. Hasan — Tue, 18 Apr 2023 00:00:00 +0000

Abstract

China's new policy towards Central Asia, after the former Soviet Union, has been in a deep understanding that this region has painted a new geopolitical map. Because of the economic, political, and only economic alleys of this area for China, it has increased in importance, especially as there is a prolongation in terms of Chinese development in that area to the Region (Singh Yang) .

One of the most important reasons for China's importance to Central Asia can be summarized in:

A- China's fear of having a national, religious, and working force on the Singh Yang region, known as Eastern Turkistan, most of the population is Muslim In 2003, Beijing talked about the activation of five islamic political separatist groups in the region, a clear sign of China's anxiety in the region. Apart from that, China has more than 7,500 kilometers of border with them.

B- Central Asia is a energy source from china's point of view, which is a major necessity after the economic development of one after the one that sees itself, this development of China in 1993 led China to import oil. We understand very well that when we know what we are doing against the increase in local production by 1%, China needs to use more energy by 0.528%.

T- China is trying to connect the economics of this area to china's economics

China is very strong by limiting the role of America and Europe in this area

Despite the fact that China is trying to expand its relations with this region, sometimes it relies on Russia to achieve this expansion and sometimes And the other one is trying independently, China has tried to have an operation in this area through the establishment of shanghai organization to help We don't mention that Russia doesn't help China in entering this area in a way, because Russia understands the importance and ability of China that it can in a short time the central Asian market control with food and use China currently has high-level economic development in the world, despite its strategic weight at the regional and international levels and the existence of military institutions and high-level modernism alongside a rich cultural and historical background, all of which have made it a position and To play an important role and place in the international community and to be of importance to researchers and thinkers in intellectual institutions and research centres, one of the most important considerations that are being analyzed today is capable of and China's international and regional power and position of China's role and strategy in Central Asia.

Analysis of the Structure of the Narrative Text from an Intertextual Perspective

Bashdar A. Aziz, Kalthum K. Ahmed — Wed, 19 Apr 2023 00:00:00 +0000

Abstract

This study aims to analyze the novel text in order to identify the elements of cohesion in the text: which type of grammatical cohesion is the most essential contribution to the structure and to identify whether this type is effective or not. Text within text is formed when it has cohesion characteristics. Beyond the apparent grammatical structure of the text, semantic cohesion is the most important principle and criterion of textuality to be in another sentence. Halliday and Hassan (1976) generally identified four different types of grammatical cohesion: indicative, pronoun, deviation, and freezing. Cohesion means a textual element which is dependent on another element can be referred to in the text. That is, cohesion occurs where the interpretation of some elements in the text depends on the interpretation of another element. One presupposes the other, in the sense that it cannot be effectively decoded except by recourse to it.

Discourse Consequences in Kurdish Political Discourse (Election Campaign for Example)

Asos A. Sulaiman, Talib H. Ali — Sun, 23 Apr 2023 00:00:00 +0000

This research is entitled (Conversational Implicature in Kurdish Political Discourse- Political Discourse of Election Campaign), It is extracted from the part of doctoral thesis, in the light of cooperative principles of Grice that highlights the conversational implicature taking some random examples of the discourse which are specific for election, the (Fifth Round) of Kuridstan Parliament in the perspective of Prgmatic Dimension of Argument. Showing the argumentative side of the political Discourse to achieve the trust of public by the political parties is the target of this research. It is attempted to improve that political parties of Kurdistan in the election competition made the political discourse as an important source to persuade the voters and achieving their voices. For this purpose, they tried to make influence on the emotion and feelings of public in their political discourse. Meanwhile, they depend on diffenet Inference and justifications. Therefore, some of the politiocions violate the cooperative principles so that they make an argumentative condition of discourse to persuade the public and have their trust in their political vision and program.

The Role of Empowering Workers in Promoting the Marketing of Health Services

Ahlam I. Wali, Suhaela B. Hamad — Sun, 23 Apr 2023 00:00:00 +0000

Objective: The aim of the research is to analyze the relationship and impact of a variable empowering workers in a sample of private hospitals, represented by its dimensions, sharing information, possessing knowledge, freedom and independence, work teams, rewards), in the dimensions of marketing healthy teats, represented by health services, nailing services, promoting teats, distributing services, individuals. physical evidence, operations). General framework: The general framework of the study is represented by the problem of the study, which is determined by raising several questions about the nature of the correlation, rotation, and variance between the independent variable (employment empowerment and the dependent variable (service marketing). All of them were for multiple tests, and the questionnaire was adopted as a means to obtain data. Methodology of the study: The current study followed the descriptive analytical approach, where the main and sub-variables were described, and then the correlation and influence relationships between the variables were analyzed. The study population is represented by all the (25) private hospitals in the city of Erbil. An intentional group was selected from these hospitals as a sample for the study, and their number was (8 ) hospitals The employees in the study sample hospitals represent the responding individuals and their number reached (107).The hypotheses were tested through the application of statistical methods by the computer program (22.SPSS V). Conclusions And Suggestion: The study reached a set of main conclusions, including the existence of a positive moral correlation at the macro and micro levels between the Change the study from the point of view of workers in the hospitals under study, and one of the most prominent proposals made by the study is the need to strengthen the relationships and influence between the two variables and invest them to serve the surveyed hospitals.

Jurisprudential Rulings Related to the Father in Marriage and Divorce

Faris A. Mustafa — Sun, 23 Apr 2023 00:00:00 +0000

This study came to clarify the rulings related to the dumb in marriage and divorce - a comparative study - in light of the increasing interest the world is witnessing in people with special needs and the handicapped of the mute, blind and deaf. The Islamic Sharia has laid down provisions and rules that guarantee their rights in aspects of health, education, employment and other things they need. The importance of the topic is that the tolerant Islamic Sharia has considered the marriage and divorce of the mute with consideration, and made special legislation and laws for them. And it turns out that the Islamic Sharia evaluates its rulings on the basis of kindness to people, in contrast to man-made laws, and the research dealt with the definition of the terminology of the title. In his study, the researcher used this inductive approach in monitoring information related to the subject, then analyzing it thoroughly according to the rules of the comparative approach, according to the information contained in the primary and secondary sources. The study concluded that the right in Islamic law is based on full respect for all people with special needs, especially the mute. The study also concluded that the Islamic Sharia preceded other laws and man-made laws in taking into account the circumstances of people with special needs, because the Islamic Sharia evaluates its provisions on the basis of lifting people’s embarrassment, in contrast to man-made laws.

Quotation and inclusion in the poetry of Ahmed Shalabi Rhetorical Stylistic study

Zhala J. Hawez — Sun, 23 Apr 2023 00:00:00 +0000

Research objective: The research aims to demonstrate the importance of the overlap and interaction of quotation and implication by producing a functional significance in order to serve the meaning, and to communicate it in a way that is able to persuade and influence the recipient. In addition, interdependence in terms of pronunciation, and the coalition in terms of meaning. The difficulty of the research: lies in the fact that the poet (Shalabi) - as far as we know - has never dealt with his poetic output in a book before, but rather it is separate articles in some magazines and newspapers, and this may be due to the fact that the poet is hidden from many of the polite people in our literary world due to the lack of care for writers The regions, where the poet's residence far from the capital led to something obscuring him from the limelight and fame, despite the originality of his talent and the novelty of his productions, which caused him a lot of injustice, so he did not get his due appreciation. Research methodology: In this research, we followed this analytical descriptive approach by revealing the deep semantic meanings by stating the effect of quotation and implication that the meaning carried, and by which the apparent meaning went beyond the deep meaning, and how the poet employed the overlapping of the quoted and embedded text in highlighting the meaning, and revealing his intent. Structuring the research: We distributed the scientific material for the research into two sections: the first topic consists of two requirements, so the first requirement came to tell us about the poet (Ahmed Shalaby), his life and upbringing, the factors of his poetics, his literary and scientific effects, and the opinions of critics in his poetry, and the second requirement about quotation and implication: language and idiomatically. As for the second topic, in quotation and implication in the poetry of (Ahmed Shalaby), it consists of three demands: the first in religious quotation, the second in poetic implication, and the third in historical implication, in addition to mentioning the most important conclusions and recommendations that we reached, and a summary in both languages. Kurdish and English.

Social Consequences of Coronavirus in Society

Dr. Parwin A. Muhammad, Dr. Taban Kh. Ahmed, Shnoh H. Abdulsamad — Tue, 25 Apr 2023 00:00:00 +0000

Coronavirus is a global health pandemic that has had different consequences on human life. The aim of this study is to present the social consequences of the coronavirus in the Kurdistan Region, and to identify the consequences of the epidemic on individuals in that society. Using both symbolic interaction and social exchange theories, data were collected from 462 people randomly by distributing the survey questionnaire in Google Forms in September 2021. The results showed that the coronavirus had social, behavioral, cultural and educational consequences; It has weakened social interaction between individuals and social capital of all kinds, only positively strengthening family relationships. The coronavirus has caused many different behaviors among individuals such as social isolation and changes in eating and drinking behaviors, such as drinking water and eating fruits and domestic products have increased at different rates. At the same time, the coronavirus has caused a decline in the level of education (education) in educational institutions, with weak motivation to study and deviant behavior among students. Although the epidemic has had a cultural impact on the professions of students, teachers and businessmen.

The Role of Resonant Leadership in Achieving Creative Performance

Shako E. Haji, Dr. Dalia Kh. Fayaq — Tue, 25 Apr 2023 00:00:00 +0000

المستخلص

ان البحث الحالي يسعى إلى تحديد طبيعة العلاقة بين القيادة الرنانة و بعض ابعاده كمتغير مستقل (الرحمة ، الامل، الفطنة) و الاداء الابداعي و بعض ابعاده كمتغير تابع (توليد الفكرة، تطبيق الفكرة، ترويج الفكرة) في جامعة كوية في قضاء كوية/ محافظة اربيل/ اقليم كوردستان- العراق. ولتحقیق الهدف استخدم البحث الحالي المنهج الوصفي التحلیلي بالاعتماد علی الاستبانة مكونة من (27) سؤال قام الباحثين بتوزيع ( 350) استبانة على عدد من التريسيين بجامعة كوية وكان عدد الاستبانات المسترجعة (4) استبانة، اما الاستبانات الصالحة للتحليل الاحصائي فقد بلغ (252) استبانة . وقد توصل البحث الی وجود تأثير موجب ومعنوي للقيادة الرنانة وأبعادها في متغير الاداء الابداعي وأبعاده، وهذا ما يؤكد قدرة جامعة كوية من تحقيق الاداء الابداعي عن طريق تفعيل العلاقة بين هذين المتغيرين في الجانب الميداني. وبناءً على الاستنتاجات، و اوصى البحث بضرورة السعي إلى فهم واستيعاب الاختلاف بين مختلف الانماط القيادة وخاصة نمط القيادة الرنانة وكيفية تأثيرها في المواقف والقيم والسلوكيات الخاصة بالمرؤوسين.

THE RELEVANCE AND RELIANCE OF FAIR VALUE ACCOUNTING INFORMATION- EVIDENCE FROM CAPITAL AND DEBT MARKET INSTITUTIONS IN JORDAN

Rebin B. Mohammed, Sardar J. Braim , Ronyaz H. Mahmood, Karkhi Kh. Sabah — Fri, 28 Apr 2023 00:00:00 +0000

The study's primary goal was to evaluate the fair value accounting method's applicability and usefulness using capital market data. The study also focused on identifying flaws in the application of how they use the fair value accounting approach to affect its applicability and usefulness as a tool for decision-making. A fixed effect regression model was estimated using secondary data from composites 4 debt market firms and 5 capital market firm’s enterprises over the years 2009 to 2018. Using the redundant fixed effects test as a basis, the fixed effect regression model was mentioned as being deemed suitable for the goals of this investigation. The established results demonstrated a positive correlation between the capital and debt institutions' stock prices and level 1 fair value assets, company size, and net income. Fair value liabilities and Level 2 fair value assets were shown to be adversely correlated related to the capital and loan institutions' stock prices. To keep a positive investor attitude toward the company, solid ethical principles, combined with appropriate disclosure and fairness in the financial statement compilation, are required. This is so that a company's stock will continue to be in high demand, which depends on sustaining positive investor relationships and attitudes.

The Role and Position of the Iraqi Communist Party in the March 11, 1970 Agreement

Rafeeq R. Mamkhool, Prof.Dr. Esmael M. Hassaf — Fri, 28 Apr 2023 00:00:00 +0000

summary
The Communist Party of Iraq (CPI) is one of the political and popular organizations that has played a prominent and influential role in the political arena of Iraq in general and Kurdistan in particular.
In the September Revolution, especially in the political and military events between 1963-1970, they played a prominent and influential role in the events and developments.
In this context, we will discuss the role and attitude of the Iraqi Communist Party towards the March 11, 1970 agreement, which is considered an important stage in the political history of Iraq and the Kurdish liberation movement.
This research consists of an introduction, three topics, conclusions, a list of sources and a summary of the research in Arabic and English. Our research plan is divided into three themes:
Topic 1 / Steps to start a conversation
Topic 2: The role of the Iraqi Communist Party in the negotiations
Topic 3 / Iraqi Communist Party and the March 11, 1970 Agreement

The Role of Actors in Peacebuilding

Asst.Prof.Dr.Kalida Dh. Maree, Rizgar Sh. Haji, Bashdar A. Muhammed — Sat, 29 Apr 2023 00:00:00 +0000

Abstract

The end of armed conflict does not mean that peace and stability have been achieved, because the post-armed conflict phase is no less dangerous than the conflict itself, because any failure in peace negotiations or any escalation of the situation may aggravate the situation and increase the likelihood of renewed conflict.

Peacebuilding is one of the topics that fall within the core of the internal competence of states, as it aims to rebuild the political and administrative institutions of countries emerging from conflict, and because the peacebuilding process is one of the complex and long-term processes, and the national efforts and mechanisms carried out by countries emerging from conflict are sometimes not enough to promote the peacebuilding process, which requires concerted efforts and international mechanisms in addition to internal mechanisms in order to make this process successful and promote sustainable peace. The State is primarily responsible for restoring peace to its territory, assisted in this by the international community with its various entities to ensure a lasting peace on solid and fragile foundations. Among the most important international mechanisms are the United Nations as the parent organization responsible for establishing international peace and security in accordance with its Charter, as well as the role of international non-governmental organizations, which has begun to develop significantly in recent years through support for peace operations, conflict resolution, humanitarian assistance, rapid response capacity to human disasters, promotion of the development process, protection of the environment, etc.

In order to translate the reality of the work of international forces, two models were selected for the work of international forces in two different regions of the world and then evaluated the work of international forces in general in the world to come up with the results of the study.

The Role of the Compliance Controller on Banks Risk Management

Ashty O. Khorsheed — Fri, 28 Apr 2023 00:00:00 +0000

According to the active role that banks performs at any economic society, compliance and risk management consider as one of the main topics in the banking job in order to check bank’s obligation to apply rules and regulations, local and international instructions, prevent risks of all rules and regulations incompliance and support right practices of the active surveillance and bank safety. This could be done through following all compliance policies and instructions of all rules and regulations as well as code of ethics and best attitude criteria. This research aims to present and state the core meaning of compliance monitor and his/her role in bank risk management through facing problems and challenges. In addition, this research tries to highlights theoretical conceptions that relevant to the research variables such as compliance monitor and risk management. This is through continuous reviewing of different bank samples and pose core questions about the role and importance of compliance monitor. It has been founded that compliance monitor in the government and private banks in Kurdistan Region has significant impact on promoting the competition capability of banks and preserve their reputation. In addition, banks in Kurdistan region have conducted proper actions in getting information about any customers. Furthermore, as compliance monitor has role in evaluate and manage risks in banks, there are obstacles in their job, as they are not allowed to inspect reports that prepared by accounting monitor for checking purposes, and keeping safe different accounts from money laundry operations. Therefore, the weakness of compliance monitoring at both private and government banks leads to conduct and suggest new policies and actions, as well as update the previous policies in order to rise bank effort level. As a recommendation, bank’s high administration should consider the compliance monitor’s report and depended accordingly in the incompliance risk management as well as taking a proper action in applying relevant regulations. In addition, banks should be ready and have all suitable tools and actions that helps compliance monitor to create and design programs and frames that mainly reduce or prevent the risks of incompliance, and helps private banks to have local regulations and international standards compliance in risk management.

Miafarqin between Kurdish Defense and Mongol Attack (656-658 AH/ 1258-1260 AD)

Goran A. Hama Ali, Nirks B. Hamad — Fri, 28 Apr 2023 00:00:00 +0000

The aim of the research is to investigate and demonstrate the historical Mongolian siege and invasion of the Silvan (Kurdish, Farqin. Turkish, Meyafarikin). The study also discusses the defense of the Silvan inhabitants with the leadership of Malik Kamil Ayoubi. The research also discusses that two years long defense of Kurdish people and how they managed to defend Silvan until they run out of weaponry and supplements. The research finds that they were many elements behind the defeat of Slivan. The research found that varied factors led to defeat of Slivan, such as break out of disease, lack of food, internal conflicts and conspiracy. Moreover, the research finds that the conspiracy and alliance between Armenian and Mangonlian against the Kurdish people in Silvan led to defeat of the Kurdish people and Silvan.

The Regulatory Framework for Epidemic Control - A Comparative Study

Asst.Prof. Dr. Sangar D. Mohammed, Hawree A. Mustafa — Sun, 30 Apr 2023 00:00:00 +0000

This study is based on the research in the duty of the administrative authorities through the means of administrative control and the achievement and protection of public health in society, as confirmed by international treaties and covenants and national legislation considering the right to health as one of the most important human rights, as these means are represented in the means possessed by the administrative bodies Legal, material and human, with the aim of preserving public health and combating epidemics.
The administrative control bodies enjoy a sufficient and large amount of powers that ensure that they take whatever means and methods they deem appropriate to achieve their goal of preserving public health and combating epidemics.

Resolve the issue of Disputed Areas

Diyar Kh. Ali , Asst.Prof. Dr. Azad O. Salih — Mon, 01 May 2023 00:00:00 +0000

Absract

The problem of the Kurdistani territories outside the Kurdistan Region government authority, created during the Ba'athist regime, was introduced in new Iraq after the fall of the Ba'athist regime in 2003 as the issue of "disputed areas", and a legal solution and a specific period of time were established to resolve the issue in Iraq's permanent constitution. But so far (October 2021) the constitutional solution has not been fully implemented. Makhmur district, although practically separated in 1991 from the "No Fly Zone under resolution 688 of the United Nations". Makhmur formally separated from Erbil province by the Ba'athist regime in 1996 and annexed to Nineveh province. After the fall of the Ba'athist regime in 2003, the problem in Makhmur district became part of the issue of "disputed areas" and the fate of the district depended on the general solution to the issue.

In the first and second part of this research, objectively examines the causes, factors and motivations of the problem of secession of the areas in general and the District of Makhmur in particular, and the stages, developments and outcomes are explained in detail. The characteristics of the Makhmur district problem, as part of the issue of "disputed areas", which are generally an important and fateful issue, are being investigated and analyzed in the third part, as well as the time and method of separating the region's differences. In other similar areas, it will be explained, and a special way of solving the makhmur district problem has been proposed as a beginning to begin by completing the resolution of the "disputed areas" issue under the constitution and in general in this section. And at the end of the study, the results and recommendations will be presented.

Marketing Discourse Analysis in Kurdish Social Media During Covid-19

Mon, 01 May 2023 00:00:00 +0000

Abstract:

This study entitles “Marketing Discourse of Kurdish Social Media During Covid-19”: . It deals with the marketing discourse of delivery companies on social media during the spread of Covid-19 in Iraqi Kurdistan Region. It aims at identifying the relationship between marketing discourse of the delivery companies and social media tools used at that period. The study uses discourse analysis and content analysis. It also uses survey as a tool to collect data from two delivery companies, namely ‘Talabat’ and ‘Lezzoo’.

The study incorporates all delivery companies in the region, but the sample of the study is the two mentioned companies, that have their offices in Iraqi Kurdistan Region. The study concludes that the most important topics used in the discourse of marketing on Kurdish social media by the delivery companies, on Facebook and Instagram, during covid-19, were introducing the companies’ services and cultivating the audience. The two companies focus on the discourse of emotion to get the attention of the audience in order to get their trust and confidence.

Compliance of Journalists to Media Ethics and Factors Behind Readers Losing Trust in the Kurdish Newspapers

Shakhawan M. Suliman , Asst.Prof.Dr. Magded Kh. Ahmed — Mon, 01 May 2023 00:00:00 +0000

Abstract:

In this research, “Compliance of journalists to media ethics and factors behind readers losing trust in the Kurdish newspapers in Kurdistan Region,” the researcher will discuss ethics and media ethics in the Kurdish newspapers and has used the content analysis method to study the “Kurdistan New,” “Khabat,” and “Avro” newspapers. A content analysis has been conducted for all the editions of the three newspapers. A sample of the editions of one month in each season of the year of 2019 has been taken, their contents have been analyzed, and the factors behind readers losing trust in the newspapers have been demonstrated in a table. Also, the level of journalists’ compliance with the fundamentals of media ethics and the reasons that affect reader’s mistrust in the newspapers in Kurdistan Region have been demonstrated. To demonstrate the level of readers’ mistrust, the researcher has conducted content analysis to the newspaper genres such as news, reports, headlines, and interviews. The researcher has presented the level of noncompliance of the journalists of these newspapers and their unprofessionalism by publishing improper photos and advertisements, poor designs, and distributing articles against the standards of the profession of journalism. This field analysis demonstrates the violation of the media ethics in these three newspapers. It is determined that the journalists working in these three newspapers were not compliant with media ethics and have not performed well as presented in the tables.

The Role of career alienation in the Lak of Organizational Trust (Confidance)

Razaw A. Hussein , Nehayat S. Rahman , Barzan S. Asaad — Tue, 02 May 2023 00:00:00 +0000

The aim of the research is to identify the role Job alienation with its subdivisions (Powerlessness, Normlessness, Isolation Social, Rebellion , Meaninglessness) in Organizationl Trust. The research presented theoretical and conceptual framework for the main and secondary variables. employes at the Colleges of SalahaddinUniversity- Erbil and number of its directorates were chosen as a field for conducting the research. The importance of the research stems from the importance of the topics examined. The research was systematically and descriptively analyzed, and a set of hypotheses was identified as probative responses to the research problem, which were tested using multiple statistical tools, using the SPSS-V.20 statistical program. The questionnaire was used as a means of obtaining the data. It was distributed to a sample of employes of Salahaddin University The number of employe was (90), and (86) questionnaires were retrieved and all were valid for analysis. The study concluded that there is a relationship and influence for all dimensions of Job alienation in Organizationl Trust. The research recommended employing this relationship to serve the employe of Colleges SalahaddinUniversity.

Determining the Extent to which the Firm Value Responds to the Characteristics of the Quality of Accounting Profits

Ava Sh. Ragab, Shiler A. Rasheed — Fri, 05 May 2023 00:00:00 +0000

The current research focused on testing the relationship and
influence between the characteristics of the quality of
accounting profits and the value of the establishment of the
Iraqi contributing banks, which numbered (16) banks and for a
period of (6) years (2015-2020). The secondary data collected
from the annual and semi-annual reports of the listed banks
used, and the multiple linear regression model relied upon to
test the relationship between the quality of accounting profits as
an independent variable, which measured by (quality of
receivables, estimated receivables, predictive ability, and
continuity of profits). In addition, the value of the enterprise as
a dependent variable, which measured by (Tobin's Q, market value to book value). The results showed that there is no
significant correlation between the characteristics of the quality
of accounting profits and the value of the establishment. As well
as the absence of a statistically significant effect relationship
between the characteristics of the quality of accounting profits
and the value of the establishment. This indicates that investors
in the Iraqi environment do not study and evaluate the quality
of the profits disclosed in banks, and do not take into account
the relative amount of the components of receivables and cash
flows, but are concerned with the total sum of the profits
disclosed. This indicates that investors in these markets
interpret the net profit in a consistent manner, regardless of the
accounting policies and tools that used to reach this profit. The
research recommends the need to give greater importance to the
quality of accounting profits because it is one of the most
important tools that help in measuring the quality of accounting
profits in light of the spread of wrong accounting practices to
maximize the value of the establishment. By increasing the
quality of financial reports. Keywords: quality of accounting
profits, value of the establishment, receivables.

The Role of the Powers of the Audit Committees According to the Corporate Governance Framework of Banks in Enhancing Internal Auditing

Omar K. Omar, Basema F. Al-Niemi — Mon, 08 May 2023 00:00:00 +0000

Abstract
The study aims to diagnose the nature of the relationship and the influence of the powers of the audit committees according to the framework of institutional governance of banks and to strengthen internal auditing. Banks, including (64) auditors and (49) concerned in banks as a sample for the study, and in order to collect the data and information required for the study, a questionnaire was designed as a main tool in data collection, and the sub-dimensions of the variables were included within (26) paragraphs included in the questionnaire based on many Scientific sources that discussed the contents of the current study. The field investigation was in harmony with the objectives, questions and hypotheses of the study, which proved the existence of relationships between the variables studied. The study reached a set of conclusions, the most important of which are: The results of the detail that resulted in the testing of correlation and impact relationships confirm that the alignment and powers of audit committees in accordance with the framework of institutional governance of banks contribute to supporting the orientations of the surveyed banks in strengthening internal audit practices. In the light of the conclusions reached by the study, a number of recommendations were presented, the most important of which is related to the necessity of timing decisions regarding the adoption of the powers of the audit committees in accordance with the institutional governance framework of banks and according to the data of the integration of the capabilities of banks on the one hand and those concerned with applying and exercising the powers on the other hand in order to achieve the required and desired results in Framework for enhancing internal audit practices in the surveyed organizations.

The Use of Factor Analysis and Cluster Analysis Methods to Identify the Most Crucial Key Factors Influencing the Psychological Stability of University Students

Rebaz O. Yahya, Nozad H. Mahmood , Dler H. Kadir , Saya J. Aziz — Mon, 08 May 2023 00:00:00 +0000

Abstract-This research aimed to use factor analysis and cluster analysis approaches to evaluate the crucial components influencing the psychological stability of students at Salahaddin University-Erbil. To obtain our data, we selected a sample size of 149 students and surveyed them with twenty-two items about their psychological stability. According to the findings of both methods, six common factors or clusters influence the psychological stability of students labeled (Anxiety, Satisfaction, Relationship, Health, Simplicity, and Participation). Furthermore, according to the results of both methods, the first factor and the first cluster, anxiety, have the most significant effect on the psychological stability of university students compared to the other variables. Consequently, it is suggested that universities should emphasize the psychological stability of students and provide training courses for academic staff by educational and psychological experts so that they can treat the students better and understand their psychological instability situations.

Technique and Content in Faridoon Ali Amin's Stories

Asst.Prof.Dr.Saman E. Sadoon, Payman O. Rasul — Mon, 15 May 2023 00:00:00 +0000

Abstract

Kurdish literature existed in many genres of literature at the beginning of the twentieth century, with the emergence of the Kurdish journalism trend. Children's stories were one of the genres that emerged with newspapers, because newspapers and magazines reach every home where parents can read to their children. Faridun Ali Amin's position is important in children's stories, as he has once cared about children's stories, which were not as cultural in Kurdish. He has been trying to advise and guide children through children's stories. So, in the fifties, sixties and seventy centuries, this writer has set the story of children as a reason for education. In this way, he encouraged his parents to pay attention to this side. That's why he's published many children's story products of that time as books.

Probability in Philosophical Theories and Criminal Risk

Halgurd A. Ahmed, Prof. Dr. Majed KH. Ahmed — Mon, 15 May 2023 00:00:00 +0000

Abstract:

This study seeks to define criminal dangerousness, its nexuses, and their relationship to the concept of (probability), as well as the extent to which probability is simultaneously viewed as a criterion and an element in the seriousness of the crime. The modern philosophy of the criminal legislator, whose pillars were structured on the main criminal schools and their theories as a social standard established for the public interest, was taken from the notion of the basic probability in criminalization and the findings of criminal danger to determine criminal responsibility in accordance with certain regulations. This concept was founded on these schools of philosophy. However, the importance of probability in assessing criminal dangerousness and defining the level of criminal responsibility varies according to each school. Regardless of the criminal personality, the criminal dangerousness is regarded as a center of criminal studies, particularly after the emphasis was placed on the material aspect of the crime. Probability is an element of danger that is the main incubator for important elements the probability and the commission of the next crime, and these elements have always raised controversy in the philosophy of criminal law. The trend of modern criminal policy focused on studying the personality of the criminal to find ways to protect society from the possibility of this danger in the future. Probability is a component of danger that serves as the primary breeding ground for crucial components like the likelihood that the next crime will be committed and its probability, both of which have long been controversy in the philosophy of criminal law. The focus of modern criminal policy has been on characterizing criminals in order to discover strategies to safeguard society against potential threats in the future.

Cases of Arresting the Military Suspect under the Military Law of Criminal Procedure

Prof.Dr. Rizgar M. Qadir, Arsalan Y. Mohamed — Tue, 16 May 2023 00:00:00 +0000

Abstract

This study focuses on the cases of detention under the Law of Military Criminal Procedure. As it is the case in the Law of Criminal Proceedings, the Iraqi Law of Military Criminal Proceedings No. 22 of 2016, also stipulates detention cases, i.e. cases in which the investigative authority or the court can decide to detain the military accused. Some of the cases stipulated are permissive, meaning that the legislator permitted the detention of the military suspect in them, and others are obligatory, which means that an detention warrant must be issued when it occurs. Since detention is a dangerous measure by its nature because it deprives the detainee from the freedom while he is still innocent in the eyes of the law, we find that the Iraqi military legislator has surrounded the detention of the military accused with a series of guarantees in order for this dangerous procedure to remain within the limits of the purposes that were permitted for. The fact that the legislator stipulates that arrest should not be made in many cases and leaves the option to the investigative authorities to resort to it or not, is one of these guarantees

The Impact of Organizational Justice on the Level of Job Satisfaction Among Faculty Members

Hawkar Kh. Rahman, Hilmit F. Khudhur, Dlawar J. Ghareeb — Tue, 16 May 2023 00:00:00 +0000

The current research aims to find the relationship and impact of organizational justice on the level of job satisfaction among faculty members at Erbil Technical University, and this is of great importance as developmental justice and job satisfaction are vital contemporary concepts in management literature, especially organizational behavior.
In order to achieve this goal, the research used the analytical, descriptive, and relational approach that fits with the nature of the research, its questions, and its objectives. The researchers sought to address these variables in this research in order to reach the relationship and the effect between them.
The research provided a theoretical briefing on organizational justice and its dimensions, as well as on job satisfaction. As for the practical framework of the research, Erbil Technical University was chosen as a field for conducting the field side of the research, as a sample of (114) was selected. The questionnaire form was used as a main tool for collecting data from faculty members at this university. The problem of the study focused on the extent of the relationship and impact of organizational justice on the level of job satisfaction among faculty members at the researched university.

Presenting the Topography of Erbil Province and its Role in Tourism Development

Rebeen A. Abdullah Abdullah, Kameran T. Saeed — Sat, 20 May 2023 00:00:00 +0000

The heights and lows of the Earth's globe are the product of ancient tectonic movements and the actions of carving, removal and atmosphere on the Earth. These different shapes and faces affect the climate type of the regions, vegetation cover, soil and human activities. From the point of view of tourism, the heights and lows of the Earth show their importance in two ways: First, the heights and lows and different scenery of the Earth itself attracts tourists Second, the low altitudes are the cause of the formation of favorable climate in the hot seasons, as the temperature drops with sea level rise, rainfall increases and water resources increase, which makes the areas provide both greenery and forests and favorable climate. The aim of this study is to present the various phenomena of altitude and low altitude of the region and the geomorphological landscape of the region and analyze the factors of tourism attraction. The research relies on government data and available sources and aerial images and analyzed through the program (ArcGis10.8) that first classified the elevation and low altitude of the area and determine the degrees of slope and then presented the geomorphological phenomena of the area.

The Role of the University’s Organizational Identity on Creativity Among the Teaching Staff

Dr. Hadi Kh. Ismael, Dr. Green M. Khalid — Sat, 20 May 2023 00:00:00 +0000

The aim of the current research is to diagnose the role of the university organizational identity represented by
its features: centrality, distinctiveness, and continuity in achieving creativity among the teaching staff. The researchers used the
descriptive analytical approach, which depends on describing, studying, analyzing, and exiting fixed facts with specific results to
provide solutions to the research problem, while the statistical analyzes of the data were carried out using the statistical software (SPSS version (22). The research concluded with a set of conclusions, including that the organizational identity of the university affected morally and positively the innovation of the teaching staff, and that the feature of continuity is ranked first among the features of the university organizational identity in terms of its contribution to achieving creativity among the teaching staff. Based on the conclusions, a number of proposals were presented, including the need to enhance the university organizational identity, as it contributes positively to the achievement of creativity among the teaching staff, and Provide adequate support for teaching staff to motivate them to be creative in teaching methods, scientific production and community service activities.

The Role of Authentic Leadership in Achieving Organizational Prosperity

Dr. Hadi Kh. Ismael, Haife H. Saeed — Sat, 20 May 2023 00:00:00 +0000

The study sought to reveal the role of authentic leadership represented by its dimensions (self-awareness, transparency of relationships, internal ethical perspective, and balanced processing of information) in achieving organizational prosperity expressed by its dimensions (innovation, intellectual capital, and sustainable competitive advantage). The descriptive analytical approach was used to collect and analyze data to reach the results, as a hypothetical model was built that reflects the relationship between the variables of the study, and a questionnaire was adopted to collect data through a comprehensive survey of the study population, and the final number of respondents reached (282) from managers in the housing sector organizations / Kurdistan Region, Data analyzes were carried out using the statistical package (SPSS version 22), and linear regression analysis was used to test the hypotheses. The results showed that there is a significant impact of authentic leadership on organizational prosperity at the macro level and at the level of dimensions. Based on the conclusions, a number of recommendations were presented to enhance the levels of authentic leadership practice in the surveyed organizations and the levels of organizational prosperity in them, in addition to providing suggestions for future studies. The originality and value of the study is represented in bridging the knowledge gap resulting from the scarcity of studies that investigated the relationship between original leadership and organizational prosperity in the environment of Iraqi organizations in general, and in the housing sector organizations in particular.

The Development of Government Accounting Environment and its Impact on Revenue Realization in Government Units

Tara M. Aswad, Maher A. Hussein — Sat, 20 May 2023 00:00:00 +0000

With the development of the activities practiced by government units, their sources of revenue have diversified, and in many of these units, the matter necessitated a departure from the traditional bases for revenue realization, And here came the research problem by formulating the following questions ((Have IPSAS standards contributed to providing foundations and treatments that are consistent with the foundations of revenue generation in the contemporary government accounting environment ?)). The research was based on assumptions that ((there is a significant impact of the development of the government accounting environment on the government accounting system, the inappropriateness of the monetary basis for accounting for revenues in the contemporary government accounting environment, the adoption of IPSAS standards contributes to providing procedures and foundations for achieving revenues in a sound and compatible with the government accounting environment contemporary). The research aims to “achieve a number of goals, the most important of which is analyzing developments in the government accounting environment and showing their impact on the foundations and procedures for achieving revenue in government units.” The most important conclusions reached by the research are: The adoption of IPSAS standards contributes to the development of the government accounting system to keep pace with the development in the field of government accounting by moving from applying the accrual basis in order to enable government units to improve their performance and increase their ability to evaluate the performance of their employees. The standards of international accounting standards for the public sector should be adopted in the development of the Iraqi government accounting system to keep pace with the development in the field of government accounting and developing the accounting cadres working in government units through training courses

Interpreting the Efficiency of Investment Decisions from the Entrance of Accounting Profit Quality Estimation Models

Bassam A. Abdullah , Berivan A. Ageed — Sat, 20 May 2023 00:00:00 +0000

The research seeks to study the relationship between the Earning Quality Accounting and the Investment decisions Efficiency and the effects resulting from the relationship between them for a sample of companies listed in the Iraqi Stock Exchange because it is considered important in determining the Investment decisions Efficiency, as it sheds light on the need to pay attention to the quality of financial statements and reports and attention to actual profits Which are disclosed in the financial statements of companies, especially when making investment decisions. The research used descriptive analysis using the statistical program (Eviews 12) for the research variables, based on the quarterly financial statements extracted from the companies’ financial statements, and the research sample was chosen consisting of 20 companies (10 industrial companies and 10 banks), listed in the Iraq Stock Exchange according to criteria related to the provision of audited and continuous financial statements throughout the study period extending during (2018 - 2020), In order to test the research hypotheses, the researchers relied on five models to measure the quality of accounting profits (accounting conservatism, quality of receivables, estimated accruals, profit continuity, predictive ability) and testing the correlation between the independent variables and the dependent variable and an impact statement on the approved variable (Investment decisions Efficiency), where the results showed a significant relationship between the predictive ability and the quality of receivables with the Investment decisions Efficiency, while the rest of the variables appeared not moral, which means that the management of companies depends on information they own in particular and does not depend on the information published in the financial statements when making investment decisions, and The most outstanding suggestion is for investors to rely on other information related to the company other than the information that is disclosed in the financial statements because it can be manipulated These lists are made by corporate managers, especially if they are not of high quality because it helps increase the asymmetry of information between management and investors.

The British Political Propaganda in Tegaishtny Rasty- Understanding the Truth, newspaper.

Asst. Prof. Dr. Bahat H. Qaradakhy — Sun, 21 May 2023 00:00:00 +0000

Abstract:

After the occupation of Baghdad in 1917, the British began planning to reach South Kurdistan. They intended to achieve their goal with minimal loss of life, so they had to prepare for this military operation by launching a political propaganda campaign, programmed with all available techniques.

Thus, the decision to issue a Kurdish language newspaper under the name of (Tegaishtny Rasty - Understanding the Truth) has become very necessary. The newspaper ran an intense political propaganda campaign and became the media platform of the British military command during World War 1^st.

The main purpose of the newspaper was to convince the Kurdish people and their tribal leaders that the British had won the war and that the Turks had been defeated. The second aim was to tell the Kurdish people that everyone who joined the ranks of the winner had received all the good and the happiness, and whoever opposed the British and supported the Turks, would lose.

The newspaper ran its political campaign for a full year using a combination of propaganda techniques and all skills used by some of the Kurdish writers who lived in Baghdad at that time, addressing the mentality and emotions of ordinary, educated, tribal and Kurdish people living in big cities.

This study is a scientific attempt to uncover the techniques practiced by (Tegaishtny Rasty - Understanding the Truth) in political propaganda campaigns for the benefit of the British and against the Turks.

The Level of Compliance of Journalists with the Principles of Media Ethics and Law in the Kurdistan Region

Ashna D. Majeed , Asst.Prof. Dr. Saman J. Mawlood — Sun, 21 May 2023 00:00:00 +0000

Abstract:

This study is entitled:(The Level of Journalists' Commitment to the Principles of Ethics and Media Law in the Kurdistan Region). The type of this research is descriptive in which mix method was used. Its subjects are 200 randomly selected journalists who work in modern media in the Kurdistan Region.

This research aims to understand the reasons for the level of journalists' non-compliance with the principles of

ethics and media law in the Kurdistan Region, as well as to find out why journalists don’t comply with ethics and media law in the Kurdistan Region.

The importance of this research is to reduce social problems, which have been affected by irresponsible and non-academic media, increase the level of journalists' adherence to media ethics and law in the Kurdistan Region, reduce media problems, and increase the quality of media messages on media channels, especially in modern media.

This study has come to several conclusions, including the level of journalists' commitment to ethics and media law in the Kurdistan Region is weak. One of the obstacles to journalists' adherence to the principles of ethics and media law in the Kurdistan Region is some of the media outlets in Kurdistan are not familiar with the principles of ethics and media law.

Decision-Making Ability of Kindergarten Managers in Sulaimani

Alan O. Qadir, Nian N. Sabir — Sat, 27 May 2023 00:00:00 +0000

The aim of this study is to know the level of decision making by kindergarten managers at Sulaimani Province in general as well as the level of their decision making skills as per the changing variables like: a.gender, b- the education directorate of east and west c.kind of kindergarten (private or public)d.certificate (diploma or BA)e.Service year.

To achieve these goals, the researcher used descriptive approach since it suits the objective and nature of the study. The sample of the study comprises of all the kindergartens for the academic year (2022-2023). The number of the managers consists of (81) but the sample is (66) managers both males and females who have been chosen randomly. The tool of the study is survey for the decision making variable which consists of (39) items by benefiting previous studies. The researcher has prepared the tool, the most important statistical analysis tools are coefficient correlation, Pearson coefficient correlation, T-test and ANOVA. After validating the tools, the survey distributed among the sample population comprised of (66) managers among the kindergartens. To get the required results, SPSS statistical tool has been applied and the following conclusions have been drawn: The level of decision making skills is high; The lack of decisive evidence of statistical difference between males and females; The presence of differential evidence at the level of decision making of the kindergarten managers in the variables of education (east and west) since it is high in east education directorate ; The lack of differential evidence on decision making of the kindergarten managers as per the variable of kindergarten (public and privat); The lack of statistical evidence at the level of decision making on part of kindergarten managers holding Diploma and BA degrees; The lack of statistical evidence measures on the level of decision making of kindergarten mangers as per the service year variable .

Psychological Attachment to Parents and its Relationship With Five Major Personality Factors Among High Shool Students in Koya

Bahra Sh. Ismail, Jawan N. Rasool — Sat, 27 May 2023 00:00:00 +0000

The aim of this study is to determine the relationship between the level of psychological attachment to parents and five major personality factors and to determine the differences between them according to the variables (gender, educational specialty, presence of parents, parents' literacy level). The researcher used the descriptive method of relationship, the research community is formed In high school students, the researcher prepared the scale (psychological attachment to parents), and the scale of five major personality factors was taken and used He said that high school students have high levels of psychological attachment to their parents, to five Personality factor The researcher extracted the results for each factor separately and the results showed that all factors (simplicity, openness to expertise, cheerfulness, conscientiousness) at a high level among the students Presence, except for the neurological factor, which appeared moderate. In order to determine the relationship between psychological attachment to parents and five major personality factors, after collecting data, the value of the relationship between psychological attachment to parents and five major personality factors, Each of these factors has a highly positive relationship with psychological attachment to parents. .

An Analysis of the Political Philosophy of Thomas Hobbes

Diyar A. Khalil, Rabar A. Ahmed, Safwan T. Hamad Tahir — Mon, 29 May 2023 00:00:00 +0000

Thomas Hobbes lived through political strife, civil war, social disorder; Such circumstances influenced his political views. To understand the content of his political philosophy, in addition to taking into account the time of his life, his views on the human nature must not be forgotten. In fact, these two aspects are key to understanding his intentions and goals in forming a totalitarian state. Hobbes tries to start his ideas about political philosophy with an intellectual assumption, “The natural condition of mankind" and gradually enter the essence of what he wanted to achieve, which is the “commonwealth”. A strong state, where someone rules and dominates, but a state based on social contract, in order to meet the public interest and the demands of citizens. In order to analyze the political philosophy of this great philosopher, the analytical method has been adopted, trying to analyze the reasons that led Hobbes to consider the existence of the commonwealth as necessary and compulsory. How does he provide rational evidence to justify absolute power? How does it define the rights and duties of citizens? What are the duties and rights of the ruler? And what does it base the principles of the state on? An attempt has been made to answer these questions within the framework of Hobbes' political philosophy, especially in his views on Leviathan, by analyzing his texts and using the analysis made for him.