bluuebunny/crossref_metadata_2025 huggingface dataset:
The reality of corruption and reform efforts in the civil service legislation in Iraq
Authors: Razi Mazen Lelo , Saeed Dana Abdulkarim
Published: July 2020

ان وجود الفساد في العراق، حقيقة لا يمكن إنكارها وومن الواجب اهتمام الأفراد والمؤسسات بمكافحتها ، لكون استئصالها والحد من إستشرائها أمراً ليس مستحيلاً أو صعباً إذا ما تضافرت الجهود الرسمية وغير الرسمية في هذا الإتجاه. الا انه يتطلب إستراتيجية شاملة للقضاء علية والتوجه نحو الإصلاح.

أدى شيوع ظاهرة الفساد في العراق وشغله مراتب متقدمة في جدول الدول الأكثر فسادا في العالم إلى ضرورة التفكير في انتهاج آليات إصلاحية تجعل من الأنظمة الإدارية أكثر شفافية بهدف القضاء على هذه الظاهرة .

ظهر هذا النوع من الفساد في العراق لاول مرة في فترة الحصار الاقتصادي في العراق عام 1991،حيث تخلى الكثير من الموظفين معايير النزاهة في الوظيفة العامة ، بهدف الحصول على منافع خاصة، أو أنه انتهاك للقواعد مقابل ممارسة أنماط معينة من النفوذ، التي تركها لإعتبارات خاصة،  الا ان صور سلوك الانحراف الفساد ومظاهرة في الوظيفة العامة تعددت بعد عام 2003  ومن أمثلة هذا السلوك الرشوة ، والاختلاس و عدم احترام أوقات العمل أو التراخي أو التكاسل وعدم تحمل المسؤولية وإفشاء أسرار الوظيفة كما تتمثل باضطرار المواطنين إلى إتباع أساليب ملتوية لإنجاز أعمالهم بسبب عجز أو تقصير الجهاز الاداري عن الإنجاز.

ومن الجدير بالذكر ان المحسوبية والمحاصصة في تولي الوظائف العامة التي تمارسها الحكومة في العراق بعد عام 2003 تدخل كذلك في رأينا ضمن هذه الصورة من صور الفساد.

وقد يظهر هذا النوع من الفساد في شكل إنكار حقوق وحريات جماعات معينة، وفي ظل سيادة نمط الحكم المطلق في كثير من الدول النامية يصبح شخص الحاكم محور النظام السياسي في الدولة، حينئذ يقع الخلط بين مصلحة الحاكم وبين مصلحة الدولة والمجتمع. عليه، فقد يتبوأ الفرد أعلى أو أسمى المراكز ويحصل على الكثير  من الخبرات بقدر ولائه لشخص الحاكم ،بغض النظر عن قدراته ومؤهلاته الموضوعية.
The elements of building the Kurdish state and its constraints are a legal and legal study
Authors: Ibrahim Zebari Ayad Kamel
Published: July 2020

إن هذا البحث يعد إسهاماً متواضعاً في دراسة بناء الدولة الكوردية من حيث المقومات والمعوقات ومن وجهة نظر الشرعية الإسلامية ،وكذلك في إطار الاهتمام بموضوع  بناء الدولة الكوردية تأتي هذه الدراسة التي تهدف إلى بيان مفهوم الدولة والأركان والخصائص الأساسية لبناء الدولة ،وبيان مقومات ومعوقات ومخاطر بناء الدولة الكوردية ،ورد واستقصاء وتفنيد الشبهات التي تثار حول بناء الدولة الكوردية خاصة عند أولئك الذين انتسبوا إلى الإسلام ،والإسلام براء من أفكارهم الشوفينية واغتصبوا حق الأمة الكوردية دونما وجه حق ،وإثبات حق الكورد المشروعة شرعاً وقانوناً في الاستقلال التام وإعلان الدولة القومية على أراضي كوردستان، مستندة إلى النصوص القانونية ومبادئ التشريع الإسلامي وأدلته، ولا شك أن أهم أهداف التشريع الإسلامي قديماً وحديثاً، هو جلب المنافع ودفع المفاسد عن الأفراد والأمم والشعوب، وإيجاد الفرد الصالح النافع لنفسه وبلده وأمته.
متمانەی سياسی لە هەرێمی كوردستان ٢٠١١-٢٠١٣
Authors: Khalil Hiwa Majeed , Mohammed Murad Hakim , Guzel Abdul Hakim Khasrw
Published: July 2020

The Kurdistan region (KR) suffers from poor studies on the subject of political trust. This research aims to do this. The research investigates on the subject of political trust in the KR, at two levels in period of 2011-2013. Firstly, on the level of political institutions e.g. parliament, government, courts and political parties. Secondly, it addresses the salient political figures. To analyse, the available secondary data at mentioned period have been utilised, which collected by specialized organizations in conducting survey and public opinion. The data covers different geographical locations and variety of samples. The result is that the level of political trust is different between political elites o the one hand, and between political elites and political institutions, on the other. In other words, the same factor in giving trust to an elite or a political institution does not have the same impact or role to provide trust to another elite or institution. In addition, according to the results, in the KR, the trust to the whole political system is in a low level. The trust to political system depends on the trust to political elites, legislative and political institutions.
زمانی فەرمی و پيێگەى زمانی كوردى لەنێو زمانە جيهانييەكاندا
Authors: Amin ‌Hashim
Published: July 2020

زمان دياردةيةكي كؤمةلاَيةتييةو ئامرازيَكة بؤ ناساندن و بةرةو ثيَشبردني ثةيوةندي و ليَكتيَطةيشتن لةنيَوان دةنط و رةنطة جياوازةكان، خالَي جياكةرةوةى طرنطي نيَوان زيندةوةران بةطشتي لة دواي ئاوةز زماني قسةكردنة، ئةطةر لةرابردودا دةولَةت هيَماي ناساندني نةتةوة بووبيَت، ئةوا لة ئيَستادا زمان بووةتة ناساندني نةتةوة. زؤرن ئةو زمانانةى كة خاوةني ثيَطةو كلتورو فةرهةنطن و لةضوارضيَوةى دةولَةتيشدا ريَكنةخراون، بةلاَم زمانةكةشيان هيض مةترسييةكي لةسةر نيية، لةكؤي ئةو (7102) زمانةى ئةمرِؤ لةجيهاندا هةية، (6000) زمان كة قسةى ثيَدةكريَتت مةترسي لةناوضوونيان لةسةرة، لةنيَو ئةم ذمارة زؤرةى زماندا زماني كوردي لةريزبةندي زمانة ثاريَزراوةكاندايةو نةوة دواي نةوة زمانةكةي طواستووةتةوةو لةو شةش ئاستةى كة يونسكؤ بؤ ثاراستني زمانةكان دايناوة زماني كوردي لةريزبةندي ئاستي يةكةمداية بؤ ثاراستني زمانةكةى، ئيَستا زماني كوردي خاوةن كؤدي ذمارة (342)ة لةنيَو (143) زماني زيندوي جيهاندا كة لةلايةن دةزطاي جيهاني (ETS)ةوة بة فةرمي ئاماذةى ثيَكراوة، زماني كوردي ثيَطةيةكي دياري لةنيَو زمانة ضالاكةكاني جيهاندا هةيةو لة كؤي ئةو (88-100) زمانةى كة لة (80%)ي دانيشتواني زةوي قسةى ثيَدةكةن زماني كوردي توانيويةتي لة ريزبةندي نيوةى يةكةمي ئة زمانانةدا بيَت و وةك زمانيَكي ديار لةنيَو ثيَطةى زمانناسي جيهانيدا بناسريَت، هةلَبةت ئةمة لةسةر ئاستي جيهاني. لةسةر ئاستي ناوخؤش زماني كوردى لةدواي زماني عةرةبي وةك دووةم زماني رةسمي نةك تةنها لة ناوضة كوردييةكاندا، بةلَكو لة سةرتاسةرى عيراقدا ناسيَنراوة، ئةمةش زةمينةيةكي لةباري رةخساندوة بؤ ئةوةى جاريَكي ديكة ئةم زمانة لة قالَبيَكي نويَدا خؤي دابرِيَذيَتةوةو بتوانريَت هةنطاو بةرةو دروستكردني زماني ستاندارد بنيَت، يان ئةطةر لةم قؤناغةشدا نةتوانرا ئةو هةنطاوة بنريَت، ئةوا دةتوانرىَ زمانيَكي نوسيني يةكطرتوو ثةيرِةو بكرىَ و لة ضوارضيَوةى سياسةت بهيَنريَتة دةرةوةو ضيدي ناوضةطةرى و شيَوةى جياوازي دياليَكتةكان بة ليَكؤلَينةوةى زانستي يةكلايي بكريَتةوة بؤ بونيادناني زماني ستاندارد، لةم ليَكؤلَينةوةيةدا هةولَدراوة شةنوكةوي زماني فةرمي و ثيَطةى زماني فةرمي كوردي و نزيكبوونةوةى لة زماني ستاندارد و ئاماذة بة زمانة نيَودةولَةتييةكان و خستنةرِووي هةنديَ لايةني زمانيي ضةند زمانيَكي جياوازو نزيكيي لة زمانةكاندا بخريَتةرِوو.
Ensuring justice in both John Rauls' theory of justice and Islamic jurisprudence
Authors: Saeed Tahseen Hamah
Published: July 2020

إن أساس معرفة الإنسان لمفهوم العدالة لاتكمن في المعرفة والاستعداد العلمي فقط بل الحافز وراء ذلك  هو الدور المركزي الذي يلعبه هذا المفهوم في حياة البشر، هذا  إن لم نعتبر  العدالة إحدى أهداف أو غاية وجودنا وإحدى متطلبات عمارة الأرض  التي هي نتيجة الجعل الإلاهي من أن نكون خليفة في الأرض كما قال الله سبحانه وتعالى (إني جاعل في الأرض خليفة )، رغم الأهمية التي تحتلها العدالة الا أن هذا المفهوم من أغمض المفاهيم، حتى أن المذكور في أكثر الكتب المتطرقة له ومنها كتب فقهاء القانون أنه مفهوم نسبي أو مفهوم مثالي لايمكن أن يطبَّق على أرض الواقع، رغم ادّعاء الإنسان والقوانين تطبيقه، وهكذا فإن مفهوم العدالة مازال على رأس المسائل التي لها موقع الصدارة في البحوث و الحوارات والمؤتمرات حتى الأحاديث اليومية من غير أن نعرف حقيقته، كما  يرى  بعض الفقه أن مفهوم العدالة ليس نسبيا ولكنه غير واضح بسبب  بساطته، فان سبب عدم الوضوح  أيا كان  فالنتيجة واحدة وهي عدم كشف  تمام حقيقة العدالة، ليس من قبل ألافراد العاديين فقط بل من قبل الفلاسفة وعقول الإنسانية، فإن كثرة نظرياتهم وتنوعها خير دليل على عدم  اتفاقهم وتصورهم الموحَّد على معنى ومفهوم العدالة، وكأن مشيئة  الله سبحانه وتعالى هي عدم كشف حقيقة هذه المسألة المهمة في الحياة الإنسانية رغم حاجتها الشديدة لهذا الكشف لكي نبدأ من جديد كلما يئسنا من عدم كمال النظرية القبلية ونقصها ونحاول إبداع نظريات جديدة ونصنع بها شبكة لنحصل بها على هذا الصيد النادر الذي لم يتمكن أحد أن يوقعه في شبكة صيده وندوم حتى يبقى موضوع العدالة متداولا باستمرار!.
Constitutional organization of territorial powers in the federal state
Authors: Ismaeil Karwan Rahman
Published: July 2020

يتكون الاتحاد الفيدرالي بمفهومه العام، من اتفاق دولتين أو عدة دول أو عدة وحدات إدارية، يجمعهم دستور متفق عليه، يلزم الجميع باقامة اتحاد دائم فيما بينهم، وتمثل الجميع حكومة فيدرالية تباشر سلطاتها في حدود اختصاصاتها.

ويتميز الدستور الفيدرالي بتوزيع الاختصاصات فيما بين السلطة الاتحادية والسلطات الاقليمية، اذ يفترض على الدولة الاتحادية ممارسة سلطاتها الدستورية بشكل سليم ومنح الحق للأقاليم لممارسات سلطاتها المقررة دستورياً، وذلك تجنباً لنشوء الخلافات والمنازعات المحتملة بين الطرفين، وتعتبر قضية التنظيم الدستوري لصلاحية الأقاليم من أهم المواضيع التي درست بامعان في النظم الفيدرالية لاسيما تلك المتعلقة بالتجارب الفيدرالية الحديثة، حيث يدور الجدل دائماً حول حدود صلاحيات الأقاليم أو الأجزاء المكونة للدولة الفيدرالية وحدود صلاحيات الحكومات الفيدرالية والتي نطلق عليها في العراق (حكومة المركز)، وسنحاول في هذه الدراسة أن نتبين عبر مقارنة عدد من الأنظمة الفيدرالية حدود وصلاحيات الحكومات المحلية ( في الأقليم أو الكانتون أو الجمهورية أو أياً كانت التسمية) من الناحية النظرية والعملية، آملين أن يركز هذا البحث الاهتمام الكافي حول هذا الموضوع.
The Impact of Business Ethics on Islamic Banking Marketing
Authors: Maher Asaad Hamdi , Ali Hiwa Abubakr , Ahmad Muhsin Ibrahim
Published: July 2020

Address search to determine the effect of the dimensions of business ethics on Islamic Banking Marketing, the subject of business ethics one of the most  important topics in the local and  international markets, which aims to win and keep  dimension competitive advantages both to customers and employees or others.
    In light of this and the importance of business ethics in influencing public employee in the workplace behavior and the level of performance in organizations , as well as, the level of services in general. research has come to clarify the effect of the dimensions of business ethics on Islamic banking marketing in Sulaimani province, and given the importance of the subject in the Islamic banking is included in this study within the framework of a comprehensive study supports the theory and  applied, and centering the research problem in the following questions:

What level of significant of business ethics in Islamic banking?
Are Islamic banks having a clear idea about business ethics?
Has business ethics the role of quality of services in Islamic banking?
What is the nature and effect relationship between business ethics and marketing of Islamic banking?        In order to answer these questions have been relying on the questionnaire for the collecting data and information in the field of the study, as well as , interviews and field visits were analyzed by (SPSS) and study concluding some important point :
there were no significant correlation between business ethics and marketing of Islamic banking relationship. 2. The presence of the influence of spirits between business ethics and marketing of Islamic banking relationship.
Trends in human capital formation in the Kurdistan Region - Iraq
Authors: Maher Asaad Hamdi
Published: July 2020

Despite different attitudes, Most economists stressed on the importance of human capital ,and  its positive impact on the economic development process and the effectiveness of the physical production elements, these elements may not have that functionality without the human element. Thus, the human capital within education cycle education in capital formation is the most productive elements that can contribute to economic development. 
Economic growth theories suggest that technical progress increases in the long term and technical progress rapidly when a better educated workforce, hence the human capital information helps in technical progress and is a source of sustainable development. Moreover, current study aims to identify the human capital and the importance of investing in education, and how to build human capital formation by investing in people through education in Kurdistan region-Iraq. Besides, verify the hypothesis which suggests that increased spending in education contributes to the development of human capital being provides the basis for individual breakthrough by developing his skills and creativity to achieve economic and social development goals, and that expenditure on education in Kurdistan-Iraq achieved a marked quantitative change but did not play its role in developing human capital.
The semiotics of the chaste experiment in the spinning of Abbas bin Ahnaf
Authors: Khalaf Nazem Hamad
Published: July 2020

This research addresses the pure experience, suffer and trouble of Abbas Ibn Al-Ahnaf with (Foz). Certainly, Foz was the distinctive feature and the center point of his poem, since she represents the relationship between two linguistic signals integrated in linguistic connotations which guide us to a number of human, social and psychology values. It is obvious that the poet succeeded in the Ghazal poem, and that succeed led him to fame. Ibn Al-Ahnaf was well-known in writing complete poems that differs from the usual structure towards the deepest, for the aim to approach his lover and satisfy her for she is the source of his power and the tone of his lips. 

The semiotics of this experience attracted us to consider two axes that covered in this research, due to the diversity of connotations that controls the logic of the poem. Sentiment and image semiotics are other features that participated in designing the poem.
Selective application of the law and its impact on legal stability
Authors: Hussein Ismiel Namiq
Published: July 2020

يتناول هذا البحث مشكلة التطبيق الانتقائي للقانون، فالقانون لكي يكون مستقراً ويؤدي الى الاستقرار في النفوس قبل المراكز والأوضاع القانونية، يجب أن يكون تطبيقه مجرداً، وأن يراعى في تطبيقه العدل، أما إذا حبذ القانون ذاته العدالة ، أو استدعتها الضرورة أو المصلحة العامة، فتجوز بل تجب مراعاتها، وقد تفرض هذه الرعاية أن يكون التطبيق انتقائياً، لكن الفارق الرئيس بين هذه الحالة والحالات التي يعدل المطبق فيها عن التطبيق المجرد، هو هدف كل منهما، إذ الهدف في الحالة يكون تحقيق مصلحة تجدر بالرعاية، لذا جاز التطبيق الانتقائي فيها أو وجب حسب الأحوال، أما الهدف في الحالات فهو تحقيق منفعة ذاتية لذا لم يسغ التطبيق الانتقائي فيها، وتطرق البحث إلى بيان تأثير التطبيق الانتقائي في الحالين على كل من العقيدة القانونية وسيادة القانون، واصلين إلى نتيجة مفادها أنهما إذا اختلا تأثر الاستقرار القانوني سلباً، أما إذا استقاما، فاستقامت الأوضاع القانونية واستقرت.
Analysis of the impact of the sectoral distribution of investment in the economic imbalance in the Kurdistan Region of Iraq for the period (2006-2016)
Authors: Ahmad Muhsin Ibrahim
Published: July 2020

The investment leads to capital accumulation and keeps the continuity of economic growth and development process, so it has to be to maintain the appropriate levels of investment by taking all necessary measures so such a favorable and safe investment environment to reassure investors about the future of their investments, and from this perspective, this research deals with the impact of investing in changing the economic structure of the Iraqi Kurdistan region stand on the sectoral distribution of investment and its impact on the contribution of economic sectors in the composition of GDP and in the Employment . And then measure the impact of investment in the imbalance of the structure of the Iraqi Kurdistan region's economy during the period (2006-2016).
Factors affecting the phenomenon of customs evasion
Authors: Hassan Chya Mohammed
Published: July 2020

The aim of this study is to identify factors that have influence on the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The study sample consisted of all employees in the Directorate of Custom in Garmian. The number of 43 responses received from the total population (56) which is equal to 77% of all sent questionnaires.

The results of the study indicated that there is no significant correlation between each of the (training and strong coordination between the General Administration of Customs and security apparatus) and the phenomenon of custom evasion. However, there was significant correlation between each of (the lack of custom awareness, increased financial and nonfinancial incentives) and the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The findings of the study also showed no significant differences about the phenomenon of custom evasion and the respondents’ perspective at the Directorate of Custom in Garmian is attributed to the personal characteristics of the study sample (years of service, educational qualification, sex(.

In light of these findings, this study recommends that to work on increasing custom awareness among taxpayers, and work to remove the psychological barrier between the taxpayer and the administration of customs. This is through seminars, publications and the media, with aspects of the disbursement of these fees statement to reassure the taxpayer that the fees that they pay is spending to achieve public interest.
Identify best practices in the quality of educational process elements
Authors: Khazeal Basir Khalaf , Al-Sabawi Younis Mohammed
Published: July 2020

The research targeted to identify best practices in the quality of the elements of the educational process in the University of Kirkuk, to motivation the university to adopt one's practices, dissemination and publication of the associate colleges, by means a necessary step for excellence in educational performance and improve the quality of it's educational system outputs. The research use a descriptive approach and analytical processing theory to identify best practices in the educational elements of the process, Based on a questionnaire for collecting necessary data to determine the level of best practices elements importance of the educational process quality (students, teachers, curriculum), Then build a tool for measure the level of availability of one's practices at the university surveyed, it was chosen as a random sample amounted (50) respondents in Kirkuk University, The (25) respondents in the College of Education and Human Sciences, The (25) respondents in the College of Engineering. The Research has concluded a number of conclusions the most important, the possibility of identifying best practices for the quality of educational elements and measurement through weights contribute in follow up practices and development, as well as there is a high importance degree of availability for the best Practices involved in the colleges surveyed. In light of the findings made a number of proposals, among which was the need to increase the interest of the university administration under discussion to deepen the awareness of the college administration about the best quality educational elements practices importance by pursuit applications and measure the weights of each of them continuously and take advantage of the distinct practices to each other in an easy way and fast, and thus save time, effort and material resources.
The dialect difference and its effect on the multitude of grammatical functions
Authors: Mohammed Shaima Rasheed
Published: July 2020

من القضايا التي شغلت النحويين قديما وحديثًا ظاهرة الخلاف النحوي بين النحويين وخلافاتهم في العديد من المسائل النحوية التي يعود كثير منها إلى ظاهرة الاختلاف اللهجي، هذا الأمر شغل فكري وخالجت صدري منه أشياء دفعتني للبحث في جانب من أسباب هذا الخلاف النحوي، وهنا تكمن أهمية البحث في أنَ ظاهرة الاختلاف اللهجي ظاهرة لغوية تتناول اللغة المستعملة الحيَّة عند العرب والظواهر اللغوية التي تعكس لنا الواقع اللغوي، وممّا زادني عزمًا في البحث والتقصي عن هذا الأمر ندرة الدراسات اللهجية في الجانب النحوي التركيبي، وعدم وجود دراسة مختصَّة بالخلاف النحوي آخذة من اللهجات مادة رئيسة كانت سبَّبا أساسيًا في الخلاف النحوي، فضلًا عن أنَّ الأحكامَ النحوية متعددة الوجوه؛ لتعدد وظائفها النحوية، ومن هنا تأتي أهمية بحثي لبيان سبب هذا التعدد في الوظائف النحوية، والذي يتمثل في الاختلاف اللهجي؛ ولذلك جاء البحث ليدرس هذه الإشكالية موضِّحًا سببًا رئيسًا من أسباب الخلاف النحوي وأثره في تعدد الوظائف النحوية ألا وهو الاختلاف اللهجي، مستنيرين بمعطيات الدراسات اللسانية الحديثة والنظريات المعنية بدراسة وظائف كل عنصر من عناصر الجملة ألا وهي نظرية النحو الوظيفي، لتقوم دراستنا على أربع أُسسٍ مهمَّة: الأول عن تعريف اللهجة، والثاني في النحو الوظيفي، والثالث في التعريف بالاختلاف اللهجي والبحث في أسبابه ونتائجه، والمحور الرابع كان عن مسائل الاختلاف اللهجي التي كان لها أثرٌ في تعدد الوظائف النحوية.
Increasing capital through subscription and capitalization and their impact on common stock prices
Authors: Ahmad Salah Hassan
Published: July 2020

The aim of research is to study Capital increase Through the issuance of new common stock (IPO) , And through the stock dividend And the study impact of Capital increase on the stock prices In the stock market . Problem of the research represented in extent impact of Capital increase on the stock prices in the Iraq stock Exchange ? 

to achieve this objective has been tested three main hypotheses, the first hypothesis that " There are significant impact of Capital increase Through the issuance of new common stock on the stock prices for the surveyed companies " . The second hypothesis is that " There are significant impact of  Capital increase Through the stock dividend on the stock prices for the surveyed companies " . Third hypothesis that that " The impact of the capital increase through the stock dividend  greater than the impact of the capital increase through the issuance of new stock on the stock prices for the surveyed companies " .

To test the hypotheses of the research Data were analyzed using statistical program (SPSS) and using (T-Test) , The research sample included 13 companies Listed in the Iraq Stock Exchange , During the period from November 2013 until June 2015 , 6 companies increased their capital through issuance of new common stock (IPO) , While 6 companies increased their capital through stock dividend , The research has reached into number of conclusions, The most important that the Test results showed presence the impact of Capital increase Through the issuance of new common stock on the stock prices for the surveyed companies , This corresponds with the first main hypothesis .

Also the Test results showed presence the impact of Capital increase Through the stock dividend on the stock prices for the surveyed companies, This corresponds with the second main hypothesis . Also the Test results showed the impact of the capital increase through the stock dividend not  greater than the impact of the capital increase through the issuance of new stock on the stock prices for the surveyed companies , This not corresponds with the Third main hypothesis .The Researcher was presented a set of recommendations, the most important that companies management must try not to over-reliance In funding to increase capital through the issuance of new stock (IPO) Because Investors are regarded as bad news about the financial situation of the company is reflected negatively on the wealth of the owners .
Legal regulation of crime reporting
Authors: Aziz Sardar Ali
Published: July 2020

The Iraqi Legislator, in article (1-A ) of code of Criminal Procedure , has made notifying as an instrument to criminal cases , as a public right crimes ( according to the law ) it is considered to be permissible for a regular person , unless he/she knew about or seen the crime in advance is felony . It is considered to be binding for employee or assigned to public service, which knows that the crime is committed during his /her duty or due to it.

However, notifying on a terrorist crimes are considered to be binding on every individual within the society without exception , article (4/3) of Anti- Terrorism Act in Kurdistan Region number (3) for the year (2006),

This due to the nature of such crime and how it affects the public that lead to collective participation to combat it.
The financial crisis in Kurdistan and its repercussions on real estate investment in Sulaymaniyah
Authors: Ali Shorsh Qadir , Hama Amin Yousif Obaid
Published: July 2020

This research aims to explain the financial crisis in the Kurdistan region and its implications on the real estate sector in Sulaymaniyah governorate on the one hand, as well as investigating the causes of the frequency of the financial crisis and its causes, and the presentation of mechanisms and preventive measures for the financial crisis, focusing on the crisis of the real estate sector in Sulaymaniyah Governorate, to determine the implications of the financial crisis on the real estate activity in the province of Sulaymaniyah, and reached research to a set of conclusions that the most important real estate investment in the region was affected by the financial crisis, as the withdrawal of investment projects worth (10) Billions Dollar. 
In light of the research proposals were presented a number of recommendations, including the need for radical reforms of the financial system in the Kurdistan region of Iraq and the re-engineering of approved activities in various institutions to ensure that keeping up with the surrounding environment and rapid response to any defect occurs as a result of the country's anticipated exposure to financial crisis.
The impact of modern management accounting techniques in evaluating the financial performance of Iraqi companies
Authors: Noman Suad Adnan
Published: July 2020

The goal of current research to study and analyze management accounting tools in terms of concept and species, as well as the definition of the financial performance of economic units, and to highlight the importance of modern management accounting tools as a system of information serves the company researched management in determining the direction by seeking to produce and deliver a product that contribute to it all value chain activities in the company conveyed to quality desired the customer at a price that accept and be prepared to pay compared to the various presentations offered by competitors existing in the local market, has focused problematic research on the impact of managerial accounting tools to improve the financial performance indicators, which included research in his theoretical most modern management accounting tools, the modalities of the financial performance of economic units of measure, the General Company for the manufacture of batteries chosen as one of the formations and the Ministry of industry as a sample to the research, the research sample for the years (2012 - 2016) of the sections of planning and production data were collected from the company, were analyzed according to modern trends of management accounting has been reached Find a set of results, most notably the results of the analysis of indicators of the company research sample a significant reduction in the actual production levels for the annual energies planned levels during the period from 2012 until the end of 2016, while bypassing the actual defective on the allowable ratio in the stages of the production process all of the battery liquid ratios, this has led to a rise in the total actual costs of production, especially of them low-quality costs (represented by the failure of internal and external failure costs).
The impact of the quality of higher education service on customer satisfaction
Authors: Waly AL-Bayati Amira Shakoor , Jabwry AL-Qmaj Nada Ismaiel
Published: July 2020

The purpose of this study is to study the impact of the quality of the higher education service on customer satisfaction through an exploratory study in the faculties of private dentistry in Baghdad. (50) students were asked to answer the questionnaires in the questionnaire. The objectives of the study were to determine students' satisfaction with the services provided to them and the factors affecting them. The five-dimensional Likert scale was used.

 In this research, the research community consists of Yarmouk University College, University Degla College, and Al-Rafidain University College in Baghdad. Based on a number of relevant measures, hypotheses were prepared. The study found that the results of the improvement of the level of performance of the educational service provided by the private universities affect the overall satisfaction of the students of the Faculty of Dentistry at the private universities (Al-Rafidain University, Yarmouk University), from the point of view of the students. The level of efficiency of the private universities within the College of Dentistry from the point of view of students 4.42 Compared to the Likert scale of 5 degrees, as well as several recommendations, most important of which is the need for the administration of the civil universities to provide educational service in all its aspects and to identify the strengths and weaknesses in the service performance The desired goal of other universities working with the same specialization.
The reality of the use of the Arabic language in the Kurdistan Region
Authors: Nasrualldeen Abduallah Adham
Published: July 2020

يتناول هذا البحث أهم القضايا التي تتعلق بواقع استعمال اللغة العربية في إقليم كوردستان من حيث استعمالها في الجامعات أو الدوائر المركزية، وكذلك واقعها من حيث نِسَب استعمالها في سوق العمل الكوردستانية، فمن المعلوم أن اللغة العريية ما زالت هي اللغة الأقرب جغرافيا واجتماعيا من المجتمع الكوردي؛ لذلك ارتأى الباحث أن يكشف واقع استعمال اللغة العربية في كوردستان، ومدى افتقار المجتمع وسوق العمل والدوائر الحكومية لها ولا سيما أن كوردستان العراق ما زالت مرتبطة بالحكومة المركزية في أغلب تعليماتها، وكذلك النظر في مستقبل اللغة العربية من خلال إجراءِ استبيانٍ لرأي الأساتذة الجامعيين.

ولا تقف دراستنا هذه عند هذا الحد بل ستتضمن دراسة مقارنة بين اللغة العربية واللغات الأخرى المنتشرة في سوق العمل الكوردستانية وعلى رأسها اللغة الانجليزية، إذ إنها أصبحت لغة العالم تقريبا بسبب التكنولجيا الحديثة وحتى في الدول العربية نفسها.
The role of financial and administrative indicators in creating an attractive environment for foreign investments
Authors: Ahmed Ammar Shihab , Mahmood Arshad Mohammed
Published: July 2020

Asulait search light on the financial indicators and the types of ease of indicators acts and statement impact in the creation of direct and indirect foreign investment attractive investment environment, and today are competing all over the developed and the developing world by improving financial and administrative their systems to provide various facilities for polarization through the development of the financial system on the one hand, and on the other hand provide incentives and reduce all kinds of administrative procedures that have been put forward and described in the report that the HRA issued to ensure investment and report the investment climate, and the union of these two objectives become the investment environment attractive for investment thereby enhancing the contribution to the economic development which is the target of seeking to achieve all countries, including Iraq  .
The legal system for the nature of search engine work (Google)
Authors: Namiq Asos
Published: July 2020

إن الشبكة العنكبوتية من اهم اكتشافات التي خدمت البشرية، التي زاد من تلك الاهمية ظهور صفحات البحث التي سهلت عملية الحصول على المعلومات للمستخدمين و تزويدهم بوسائل المساعدة للتطوير و استعلام عن كل ما هو جديد او مطلوب، ولعل صفحصة بحث (Google) من أهم الصفحات و اكثرهم استخداماً من قبل الأشخاص، عادين كانوا او معنويين.
وكون الخدمة المتوفرة من قبل الشركة مجانية، فهذا أدى الى خلق ثقة لدى المستخدم بان شركة (Google) شريكة صديقة  ومن الامن مشاركة مكونان نفس مهعا دون خوف، ومما زاد من الثقة هو كون عملية البحث بحد ذاتها لا تحتاج الى اجراءات معقدة و يوحي العملية بان بمجرد اقفال الكومبيوتر قد محت عملية البحث.
ولكن الحقيقية مخالفة لتلك التصور بالكامل حيث إن شركة (Google) خدماتها ليست مجانية على الإطلاق، ولكنها لا تأخذ النقد من المستخدم، اما المقابل فهو عبارة عن خصوصية المستخدم، وأيضا حيت لو قام المستخدم بإستفادة من الصفحة بشكل الخفي إلا أن الشركة قادرة على جمع معلومات الكافية عن ذلك المستخدم وربط عملية البحث به مهما اخذ الحيطة والحذر هذا من جانب.ومن جانب آخر يته إتهام الشركة بأنها متورطة في نشاطات تجسسية عالمية حيث تقوم بمشاركة معلومات المستخدم مع جهات إستخباراتية، وتقوم بوضع مستخدمين معينين تحت المراقبة.
لذلك على كل مستخدم الحيطة والحذر اثناء استخدام الصفحة بداء بقراءة شروط الخصوصية لصفحة (Google) و تأكد من امان كلمات البحث الذي يقوم بإدخالها، إنتهاءً بعدم محاولته الكشف عن اسرار المتعلقة بحياته الشخصية على الصفحة.ولكن كل ماتقدم لايمنع كون صفحة البحث (Google) من الخدمات المهمة المتوفرة للبشرية اذا تم استخدامها بطريقة امنة .
Support Vector Machine and Back Propagation Neural Network Approach for Text Classification
Authors: Saad Yaqeen , Shaker Khaled
Published: July 2020

Text classification is the process of inserting text into one or additional categories. Text categorization has many of significant application, Mostly in the field of organization, and for browsing within great groups of document. It is sometimes  completed by means of  "machine learning.". Since the system is built based on a wide range of document features."Feature selection." is an important approach within this process, since there are typically several thousand possible features terms. Within text categorization, The target goal of features selection is to improve the efficiency of procedures and reliability of classification by deleting features that have no relevance and non-essential terms. While keeping terms which hold enough data that facilitate with the classification task. The target goal of this work is to increase the efficient  text categorization models. Within  the "text mining" algorithms, a document is appearing as "vector" whose dimension is that the range of special keywords in it, which can be very large. Classic document categorization may be computationally costly. Therefore, feature extraction through the singular valued decomposition is employed for decrease the dimensionality of the documents, we are applying classification  algorithms based on "Back propagation" and "Support Vector Machine." methodology. before the classification we applied "Principle Component Analysis." technique  in order to improve  the result accuracy . We then compared  the performance  of these two algorithms via computing  standard precision and recall for the documentscollection.
Legal construction for process of conversion traditional banks to ISLAMIC banks
Authors: Ahmed Hashm Omar
Published: July 2020

This research aims to statement a number of contemporary issues related to the banks in the financial and banking sector, such as Riba, fraud and taking benefits and disrupt transactions lawful, as well as showing the most significant developments in this sector, such as transition from traditional bank to the Islamic bank - especially under the global financial crisis - and the disclosure of the reasons for the motives of the transition Theoretically and jurisprudence based on religious texts and the general rules of Islamic law, and the research focused in depth the issue of adaptation and select  basics of the idea of adaptation for the transformation of conventional banks to Islamic.
The research is divided into two sections and conclusion, first topic for statement the concept of the basic terminology of the subject, also the causes and motives of banking transformation, and the second in the applied field and the intellectual bases of the issue of transformation and legitimacy which was establish on the basis of texts and applications jurisprudential legitimacy, and the conclusion include the search results.
The right of easement to prevent others from raising their buildings in shade of urban developments
Authors: Omer Saman Fawzi
Published: July 2020

This research focuses on the right of easement to prevent others from raising their buildings in shade of urban developments. Nowadays, the residential projects have been increased, where the buildings and houses are unified in terms of design and height. This uniformity provides a certain aesthetic to residential areas and cities, and makes people to have more interest in purchasing such those houses and apartments. However, an owner of a house may want to build an additional floor or doing some modification in his/her real estate, which cause torts to the other owners in the residential projects. In this case, the damages can be seen in the negative effect of this act on the general outlook towards the area and project. Hence, the question that we want to answer it in this research is whether the owners of real estate in those residential projects can prevent such those acts or not?
Moreover, this research indicates to the right of easement as an original part of rights in rem, which restricts the utility of a real estate in favor of another estate owned by another person. Accordingly, the right of easement is a sort of guarantee to protect the owners for not allowing the others to build additional floors and modifications in the modern residential projects. The Iraqi Civil Law provides on that matter considering it as an implementation of the right of easement, as long as an agreement exists expressly or impliedly on preventing modification. Nonetheless, there may be a problem when this right is not registered in Real Estate Registration Office, and finding out an appropriate resolution for this problem.
All of the above questions and problematic issues will be discussed and answered in this research. Finally, we have provided some recommendations with a view to regulate accurate provisions regarding to this right, and a achieving justice in society.
The Shabaks are their origin, religion, places
Authors: Rashid Kamal Taher
Published: July 2020

Kurdistan is home Created by nature of ethnic groups, religions and doctrines of different, before Islam was the Kurdish nation  religions,   Zoroastrianism spread in the northeast of Kurdistan from the city of Orumiyeh ( WORMEA) in wests of Adhirbaijan , hometown of (Zoroaster), the  mostly of kurds converted to  this religion, His audiences,  whose converted to his relegion, theyr   believed that  was a prophet transmitter, where the  Zoroastrianism   religons expanded  to reach the north of China, and ahead of seven centuries before the birth of Jesus peace upon them, but has been misrepresented, later to Parsee, and that the spread of Christianity, then transferted  many of  Kurds to new religions,namely to been a  Muslims while the Islam army presence and entered the vast majority of them a new religion, not by forces, but occurred a fight here or there between the Sassanids and Muslim conquerors, and they were the rulers of the region, of course, so the darkening community involve,  where they want it or not,  especially at the beginning of the battle of Jalawla GOLALA but the Kurds have joined as a shols  to the Islamic army and became the basis  in the decisively  the battle, depending on the course of the Islamic world and the emergence of splits and cracks between the doctrines and politicals . The Kurdistan was part of this conflicts and bobbing to this or that emerged,  between the Kurds a(Shiites), and that was under the pressure of the ironies Safavids, the rate is a great analogy between the Arabs and the Persians , and this (kakai) and (Shabak Shiite), communities in Kurdistan, they've been struggling in order to give a clear picture of them and their faith and places of their spreading and some of their habits, and what was originally, by a suitable ranges,  about them and was told as much as possible  with the size range  of this article.      .
Positive discrimination (Women's quota) and its impact on activating the role of women within Kurdish parties
Authors: Saeed Kurdistan Salim
Published: July 2020

The term "quota" was first introduced in the United States of America under President John F. Kennedy in 1961, with the aim of imposing justice and equality among all. The policy of racial discrimination was widespread in the country. It became an internationally accepted term after it was adopted by 30% The Fourth World Conference on Women, held in Beijing in 1995, can be applied in various fields in order to promote women's participation and opportunities for equality. In the political sphere, the quota system is applied by governments and political parties to enable them politically as they have suffered from unequal opportunities In this area to.
This paper deals with women's quota in the perspective of the Kurdish parties in terms of its adoption and how to apply it based on the information, ratios and statistics that analyze this through two demands. The first deals with the conceptual framework of the quota system. The second .concerns the effect of applying the quota system within Kurdish parties to activate the role woman.
The meaning of the ‘Islamic term’ and its change in contemporary Islamic thought: an evaluation study
Authors: Sulaiman Fateh Mohammed
Published: July 2020

The meaning of the ‘Islamic term’ and its change in contemporary Islamic thought: an evaluation study.
This research is within the field of modern linguistics and semantics and within the semantics, it is related to semantic evolution. In the introduction, I briefly discuss the title of the research and the themes of the topic and other related issues, such as the changes that have been deliberately taken on the terminology within the circle of contemporary Islamic thought. The research takes two samples of one of the researchers (Dr. Muhammad Shahrour) who has worked to change the terminology and concepts within his contemporary reading project in his book: Islam and faith- Value System- first part. After that, I refer to the research methodology. The first section deals with the terms of Islam and Muslims in Shahrour’s understanding. This will be done through the presentation of his evidence which is followed by my evaluation and assessment for it. And then by returning to the language and its lexicons as well as the Koranic evidence on which Shahrour relied upon,  the research examines his evidence and understanding and then judge them to point out whether Shahrour’s interpretation is right or wrong. The same approach is applied in the second section which is about the terms of faith and believers. Finally, the findings and results of the research will be presented in the conclusion.
The role of communication technology in fighting administrative corruption
Authors: Omar Bali Ahmed Hamagharib
Published: July 2020

This research aimed to identify the most important technological tools and techniques, have been introduced in the Iraqi Kurdistan organizations, comparing to the organizations that still rely on a manual system. This research claimed that the technological tools and techniques, apart from its role to activate communication between department employees and their clients, have an active participant in fighting corruption, reducing nepotism, and favoritism. This research relied on qualitative approach through conduction semi-structured interviews and participant observation as a data collection tools, and it also analyze the data under taken by thematic analysis representing the main tools and methods of ethnographic study. The research found that the communication technology machine and tools have a great role in the administrative services and fighting corruption, nevertheless, they have not been used in Kurdistan as required. The majority of respondents suggested to expand using technological machines and tools in all departments, as there are no big obstacles of introducing them even amongst who do not have technology skills.
The role of business ethics in improving the mental image of profitabe service organizations
Authors: Moheden Nishteman Othman , Mahmood Faraydoon Mohammed
Published: July 2020

The image of the organization has a significant impact on the organization's success and sustainability. To achieve a new customer may depend mostly upon an image that is formed by the customer. The successes organization is not just required to attract new customers, but to keep with current customers.
      In the light of above, the purpose of this study was to identify the role of business ethics in improve the mental image through survey of respondents of employees working in profitable service business organizations.
The study population included some profitable service organizations in the city of Sulaymaniyah, Kurdistan Region of Iraq. The sample consisted of (117) employees working in organizations covered by the study.
    The statistical analysis software (SPSS-ver 19) has used by the researchers to find out standard deviations , correlation coefficients, and simple regression coefficients , as well as multiple linear regression analysis has used to determine the direct effects of the study variables in order to find out research's objectives.
    This study relied on primary sources which obtained by distributing questionnaire in order to know the relationship of correlation and impact between the variables of the study.
The  study found that there is a statistically significant effect of business ethics to gain mental image in the profetable service organizations.
    The study recommended the development and promotion of business ethics , and the  need for One of the most important recommendations is the need to disseminate the contribution of profitable service organizations to the service of the community and the growing interest in business ethics in their plans and strategies.
The Role of Using Six Sigma Approach for Activating and Improving the Internal Audit , and its reflections on the Quality of Accounting Information
Authors: Ahmad Chya Kareem
Published: July 2020

The objective of the research is to use the Six Sigma approach to activate the internal audit and its reflections  on the quality of accounting information. The main objective of the Sigma approach is to activate the role of supervision in all areas of the economic unit in order to meet the changing needs of customers, market and technology for the benefit of employees, customers and shareholders.There is a significant correlation between the Six Sigma principles and internal audit , There is also a significant statistical significance for the role of using Six Sigma approach and the internal and its reflections on the quality of the accounting information. The Six-Sigma approach will improve the internal audit function, which in turn will lead to the availability of quality accounting information. The research recommended that the economic units should involve the employees in the processes and systems and the attention to human resources and the good suggestions presented by the employees. It also leads to the avoidance and occupation of power for personal purposes.
Pragmatics Impairment and complexity of Linguistic Domain: Psycho-linguistic Analysis for pragmatic Disorders
Authors: Mahmud Avesta Kamal
Published: July 2020

This research under name of (Pragmatics Impairment and complexity of Linguistic Domain: Psycho-linguistic Analysis for pragmatic Disorders) In one hand Pragmatics is the ability to appropriately interact with another by Using language in the social situation and Connecting with others, on the other hand pragmatics disorders are Inability to take turns during conversation, Inability to engage in the give and take of a conversation. this research analysis the main ideas about this type of disorders therefore it discusses the main causes that affect language comprehension and fluency, for this matter we used clinical linguistics, neurolinguistics and psycholinguistics to show how people who had this disorders struggling and how we can treat them especially how Kurdish language speakers will be affect in this level of language.
The attitude of Kurdish elite toward The Arab media discourse -Aljazeera as an example
Authors: Fatah Yahya Omer , Omar Bali Ahmed Hamagharib
Published: July 2020

This study investigates the attitude of Kurdish political and academic elite toward the Arab media discourse in particular Aljazeera TV Channel as the most Arab popular political TV. This study also seeks to evaluate the popularity of Aljazeera according to the respondents' views and analyzes their perceptions with the object of comprehending how this TV channel is in addressing and showing the Kurdish issues.  The survey method has been applied in this research was a questionnaire to gather data from 144 respondents. With regard to dada analysis, indicators, and research outcomes, this research finds that Aljazeera has lost its popularity because of not presenting and highlighting the Kurdish issues at a level which is compatible with the respondents' ambitions. To strike the balance and connect Kurdish people to the Arab world, this study recommends introducing a TV channel or a website in Kurdish language by the Aljazeera media organisation because the new generation tend not to understand and prefer the media contents in Arabic language as many Kurdish media have started to fulfil their audience's needs and expectations.