Vol. 4 No. 1 (2023): Vol.4 No.1 (2023)

Research Articles

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

  Talib M. Omer

  1-8

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• The Effect of Accounting Information System on Organizational Effectiveness: Kurdistan Region is A Case of The Study

  Hawkar A. Hamad, Bayar Gardi, pshdar A. Hamza

  53-61

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

  Azhy A. Aziz, Kovan O. Hasan

  9-15

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• The Role of the International Auditing Standard Quality Control for Auditing Financial Statements (220ISA) in Narrowing the Expectations Gap : An Exploratory Study of the Opinions of a Sample of Certified Accountants and Auditors in the Kurdistan Region

  Darya H. Ibrahim, Dr. Arshad S. Abdullah

  16-33

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

  Dr. Thahir H. Sabir

  34-44

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

  Serwan L. Haji

  45-52

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• 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

  53-60

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• 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

  61-69

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• The Impact of the Absence of the General Budget Law for the Two Regions of Cordis on the Performance of Financial Supervision BureaU (An Exploratory Study of the Opinions of a Sample of Professionals Working in the Office of Financial Supervision of the Kurdistan Region)

  Heshw R. Ali, Hawre A. Ramadhan

  70-80

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

  Arslan A. Hassan, Omar I. Aziz

  81-90

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• 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

  91-98

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

  Shilan I. Qadir, Prof. Dr. Rizgar S. Mohamad

  99-109

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• 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

  110-122

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• The Role of Media in Supporting National Security (Press the Name of the Time of the Month of Kurdistan, Which Has a Length of Time)

  Hawkar Y. Shareef, Magedad Kh. Ahmad Sapan

  134-150

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

  Sardar J. Braim, Rebin B. Mohammed

  151-159

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• Implications of the development of accounting education on improving professional performance: An exploratory study of the opinions of a sample of academics and professionals in the city of Erbil

  Hawar F. Abdullah, Luqman M. Saeed

  160-173

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

  Azad J. Sharif, Vian S. Hussein

  123-133

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

  Hawkar S. Alee

  174-182

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• Sectarianism in Iraq After 2003

  Juna S. Jameel

  183-192

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

  Muwafaq A. Omer

  193-208

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• The Impact of the Implicit Administrative Decision on the Scope of the Public Office and its Applications (Kurdistan Region - Iraq as a model)

  Begard A. Hamad, Dr. Sakar A.A. Hawezi

  209-219

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

  Mr. Tahseen W. Abdulla, Mr. Ahmed B. Ahmed

  220-229

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• 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

  230-248

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• The Role of the Civil Judge in Managing and Resolving Intractable Cases (Environmental Lawsuits as a Model)

  Assist. Prof. Dr. Tahsin H. Smael, Bandi Ch. Haji

  249-266

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

  Chenar B. Mohammed

  267-279

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• High-Involvement Work Systems Practices and their Role in Achieving Job Enrichment An Analytical Study of the Views of a Sample of Eemployees in Private Hospitals in the Kurdistan Region- Iraq

  Zana M. Sadq, Daroon F. Abdulla

  280-296

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• Utilizing Cash Flow Statement in Risk Analysis An Analytical Study of a Sample of Iraqi Banks Registered in the Iraq Stock Exchange During the Period (2010-2019)

  Lovan A. Saeed, Kawa M. Faraj Qardaghi

  297-313

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• 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

  314-331

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• Valuation of Biological Assets Using Fair Value Under IAS "41" and its Impact on the Fundamental Qualitative Characteristics of Accounting Information (An Exploratory Study of the Opinions of a Sample of Academics in the Field of Accounting at Erbil Polytechnic University)

  Razaw R. Hasan, Arshad S. Abdullah

  332-345

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• An Analysis of English-Kurdish Tenancy Agreement Translation

  Rfaai R. Mohammad

  346-351

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

  Thahir H. Sabir, Assist. Prof. Dr. Saman J. Mawlood

  352-359

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

  Sangar K. HamaSaleh, Asst. Prof. Dr. Hoshiar M. Ali

  360-370

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• 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

  371-383

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• Structure of Food Industries and Their Geographical Distribution in Erbil Province

  Srwa S. Nooruldeen, Prof. Dr. Ahmed J. Ismael

  384-395

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• Committees and Their Impact on the Right to Litigation

  Jwan G. Ali, Dr.Mohamed Sh. Mohamed Amen

  396-405

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• Montage Styles in the Documentary Program of Kurdish Satellite Channels (Kurdistan 24) as an example

  Shawen N. RafeeQ, Asst..Prof. Dr. Dler A. Hama

  406-418

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• Technical Standards for Television Photography in News Reports (NRT and K24 channels) as a model

  Mahamad O. Salh , Asst.Prof. Dr. Serwan A. Majeed

  419-429

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• The Role of Marketing Communications in Making Purchasing Decisions

  Dr. Mohsin O. Hasan, Xan Sh. Saeed

  430-441

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• The Role of Lean Marketing in the Quality of Communication Service

  Kazm O. Taha, Sami S. Abdulla

  442-457

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• Standardas Identification of Candidates by Political parties

  Dr. Aram N. Abdulghafoor, Hawar M. Yousif

  458-474

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

  Asst. Prof. Dr. Abdulkhaliq I. Mstaffa, Shilan T. Saeed

  475-488

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

  Bahzad T. Salim , Rizgar S. Hussein

  489-495

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

  Alan H.S. Salih, Asst.Prof.Dr. Kamal A. Hasan

  496-512

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

  Bashdar A. Aziz, Kalthum K. Ahmed

  513-525

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

  Asos A. Sulaiman, Talib H. Ali

  526-538

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• The Role of Empowering Workers in Promoting the Marketing of Health Services An Analytical Study of the Opinions of Workers in a Sample of Private Hospitals in the City of Erbil / Kurdistan Region of Iraq

  Ahlam I. Wali, Suhaela B. Hamad

  539-565

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• Jurisprudential Rulings Related to the Father in Marriage and Divorce

  Faris A. Mustafa

  566-575

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

  Zhala J. Hawez

  576-587

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• Social Consequences of Coronavirus in Society Field study in the Kurdistan Region During the Coronavirus Pandemic (wave 4)

  Dr. Parwin A. Muhammad, Dr. Taban Kh. Ahmed, Shnoh H. Abdulsamad

  588-609

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• The Role of Resonant Leadership in Achieving Creative Performance

  Shako E. Haji, Dr. Dalia Kh. Fayaq

  610-634

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• 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

  635-643

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

  Rafeeq R. Mamkhool, Prof.Dr. Esmael M. Hassaf

  644-651

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• The Role of Actors in Peacebuilding

  Asst.Prof.Dr.Kalida Dh. Maree, Rizgar Sh. Haji, Bashdar A. Muhammed

  652-665

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• The Role of the Compliance Controller on Banks Risk Management (An Analytical Study of a Sample of Banks in the Kurdistan Region)

  Ashty O. Khorsheed

  666-674

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

  Goran A. Hama Ali, Nirks B. Hamad

  675-684

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• The Regulatory Framework for Epidemic Control - A Comparative Study

  Asst.Prof. Dr. Sangar D. Mohammed, Hawree A. Mustafa

  685-692

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• Resolve the issue of Disputed Areas Makhmur District as an Example

  Diyar Kh. Ali , Asst.Prof. Dr. Azad O. Salih

  639-704

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• Marketing Discourse Analysis in Kurdish Social Media During Covid-19 Express Delivery Companies for Example

  Hiwa J. Taha, Prof. Dr. Kawa A. Sherwani , Asst. Prof .Dr. Abdulkhalq E. Mstaffa

  705-717

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• 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

  718-733

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• The Role of career alienation in the Lak of Organizational Trust (Confidance) (An analytical study of the opinions of a sample of employe at the Coleges of SalahaddinUniversity in the city of Erbil)

  Razaw A. Hussein , Nehayat S. Rahman , Barzan S. Asaad

  734-749

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• Determining the Extent to which the Firm Value Responds to the Characteristics of the Quality of Accounting Profits An Application in a Sample of Iraqi Contributing Banks for the Period (2015-2020)

  Ava Sh. Ragab, Shiler A. Rasheed

  750-764

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• The Role of the Powers of the Audit Committees According to the Corporate Governance Framework of Banks in Enhancing Internal Auditing An Analytical Study of the Opinions of a Sample of Auditors and Stakeholders in Iraqi Private Banks In the Kurdistan Region / Iraq

  Omar K. Omar, Basema F. Al-Niemi

  765-778

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• 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

  779-789

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• Technique and Content in Faridoon Ali Amin's Stories

  Asst.Prof.Dr.Saman E. Sadoon, Payman O. Rasul

  790-801

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• Probability in Philosophical Theories and Criminal Risk

  Halgurd A. Ahmed, Prof. Dr. Majed KH. Ahmed

  802-814

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

  Prof.Dr. Rizgar M. Qadir, Arsalan Y. Mohamed

  802-812

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• The Impact of Organizational Justice on the Level of Job Satisfaction Among Faculty Members A case study at Erbil Technical University

  Hawkar Kh. Rahman, Hilmit F. Khudhur, Dlawar J. Ghareeb

  813-825

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

  Rebeen A. Abdullah Abdullah, Kameran T. Saeed

  826-836

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• The Role of the University’s Organizational Identity on Creativity Among the Teaching Staff An Explorative Study of the Views of a Sample of Members of Academic Staff Members in the Colleges of the University of Duhok

  Dr. Hadi Kh. Ismael, Dr. Green M. Khalid

  837-847

  • VIEW THE PDF FILE (العربية)

• The Role of Authentic Leadership in Achieving Organizational Prosperity An Analytical Study of the Opinions of Managers in the Housing Sector Organizations / Kurdistan Region of Iraq

  Dr. Hadi Kh. Ismael, Haife H. Saeed

  848-860

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

  Tara M. Aswad, Maher A. Hussein

  861-873

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• Interpreting the Efficiency of Investment Decisions from the Entrance of Accounting Profit Quality Estimation Models (Application in a Sample of Industrial Companies and Banks Listed in the Iraq Stock Exchange)

  Bassam A. Abdullah , Berivan A. Ageed

  874-889

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

  Asst. Prof. Dr. Bahat H. Qaradakhy

  890-906

  • VIEW THE PDF FILE (العربية)

• 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

  907-918

  • VIEW THE PDF FILE (العربية)

• Decision-Making Ability of Kindergarten Managers in Sulaimani

  Alan O. Qadir, Nian N. Sabir

  919-933

  • VIEW THE PDF FILE (العربية)

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

  Bahra Sh. Ismail, Jawan N. Rasool

  934-945

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• An Analysis of the Political Philosophy of Thomas Hobbes

  Diyar A. Khalil, Rabar A. Ahmed, Safwan T. Hamad Tahir

  946-953

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• The Political Behavior of the Power Elite in the Kurdistan Region - Iraq after 2003

  Hoshyar J. Hameed

  954-963

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• The Effect of Puppet Theater on the Development of Life Skills Among Kindergarten Children in Sulaimani

  Swesna K. Ahmad, Solav F. Mohammed Ali

  964-979

  • VIEW THE PDF FILE (العربية)

• Analysis of Indicators of Public Debt in Iraq for the Period (2010-2020) and the Possibility of Getting out of it

  Sarkar A. Abdullah, Dilshad A. Sharif, Yakaw H. Abdullah, Bestoon A. Othman

  980-997

  • VIEW THE PDF FILE (العربية)

• Teachers and Students Attitudes towards Using Distance Learning among Al-Qalam University as Sample

  Jabbar H. Ade, Akam A. Mohamadamin, Fatima M. Azo, Sirwan L. Haji

  998-1009

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• The Role of Political Behavior in the Relationship between Managerial Intelligence and Entrepreneurial Success

  Mr. Azad H. Taha , Dr. Shihab A. Khader , Mr. Fakhraldin B. Ali

  1010-1023

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• The Role of Human Resource Agility in the Relationship Between Creative Leadership and Entrepreneurial Performance An Exploratory Study of the Opinions of a Sample of Cadres in Colleges / Institutes - Duhok Technical University

  Dr.Shahab A.Khudhir, Omed M. Ibrahim, Payman M. Nooraaldin

  1024-1032

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• The Role of Accounting Mechanisms for Bank Governance in Improving the Financial Performance of Commercial Banks A Field Study on a Sample of Operating Banks in Sulaymaniyah Governorate

  Karzan A. Khader, Rizgar A. Saber

  1033-1043

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• The Effect of Income Smoothing Practices on Financial Performance Indicators in Private Banks Operating in the Kurdistan Region of Iraq

  Karzan A. Khader, Rizgar A. Saber

  1044-1055

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• Costs Based on Performance-Based Activities and their Impact on Evaluating Strategic Performance: an Applied Study in the Khairat Hawler Dairy Factory in the Kurdistan Region - Iraq

  Rizgar A. Saber, Hassan M. Al-Shatnawi, Ghazai O. Mahmood

  1056-1067

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• The Use of Time-Driven Activity-Based Costing (TD-ABC) and its Role in Cost Management An Applied Research on Shirin Mineral Water Factory in Dohuk Governorate

  Rizgar A. Saber, Salam R. Fathi

  1068-1080

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• The Role of Financial Indicators Derived from the Cash Flow Statement in Liquidity Risk Management Application to a Sample of Banks Listed in the Iraq Stock Exchange

  Rizgar A. Saber, Halmat F. Hussain

  1081-1093

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