Zanco Journal of Human Sciences

The aim of this research is to shed light on the importance and importance of international auditing standards, and to know the problems of applying these standards in full in the institutions of civil banks in the Kurdistan Region - Iraq and identify ways to address these problems, in addition to the importance of applying the international audit standards in the scope of this audit The institutions by which the auditor moves to reach the final conclusion about expressing his or her opinion. The research is based on the main hypothesis that civil institutions and banks in the Kurdistan Region - Iraq do not face problems in applying the requirements of international auditing standards and not fully applying these standards,In order to achieve the objectives of the research, a descriptive and inductive approach was adopted to study the success of banks and to design a questionnaire addressed to specialists from academics and professionals (accountants and auditors), to survey their opinions regarding aspects of research and testing hypotheses. As an inevitable consequence of the globalization of business, the demise of geographical boundaries, the emergence of multinational corporations and their increasing role in international relations, it helps to overcome some of the barriers to international transactions. The research has come up with several recommendations, the most important of which are to reduce the disparity in performance among practitioners and to obtain credible financial information at the international level. It is also necessary to introduce the curriculum and standards of international auditing in accounting and auditing education in universities and institutes, as well as to focus on the quality of graduates and attention to field training better than it is now.

This research deals with corporate governance as one of the contemporary concepts in management and accounting thought, and this thought represents a road map for success for business organizations. That is why it gained wide attention at the level of business organizations. The research focuses on introducing the concept, theories, and principles of corporate governance. Its tries to present a theoretical framework to serve as a guide to success and under the name of the corporate governance system. Based on this, the research problem lies in explaining the dimensions and other systems on which corporate governance depends in order to promote proper application in practice. The researchers have relied on the analytical scientific method to derive the results. Among the most important findings of the research is that corporate governance is a comprehensive administrative system for managing contemporary business organizations in a manner that ensures the achievement of the goal of sustainability. And accounting is part of this system that should respond to the requirements of the corporate governance system implementation. The research recommends that business organizations seek to apply the corporate governance system based on the environment variables surrounding the organizations.

This research aims to uncover the moral relationship between voiceless and voices in its two types through the syllabic structure of speech, and the voice and syllable have uses that differ in different situations and have a great impact to determine the precise meanings within a syllabic framework, the relationship between silences and voices is a correlative relationship, and voices in both short and long types - have no separate existence That is, the silent voice cannot be pronounced without a silent voice,,, and through the syllabic system the moral relationship between the two surahs (the elephant and the Quraysh) is shown - and through the presentation of the structural structure of the syllables in them both are communicated to accurate results by means of the statistics table for them to indicate the intended full text.

This research relates to the hadiths mentioned in the forbidden speech in the Muwatta of Imam Malik, who narrated eight hadiths, all of which indicate the great danger of these prohibitions on the individual, and that its effects are grave for the whole society, so we were warned by the beloved (may God bless him and grant him peace), and commanded us and He commanded us to prune our tongue from those evil things from words, so that we do not fall into sin and disobedience, and that the tongue is the most disobedient. And time and the request for death and destruction for people, through this research, which consists of an introductory topic in To define the terms of the research title, he began to define speech in the language and terminology first, and then the definition of the prohibition in language and the terminology secondly, and then the definition of Imam Malik (may God have mercy on him) and ended with a brief statement on his book (Al-Muwatta) and then listed the hadiths mentioned in the terminated speech It is about it and its graduation, and shedding light on explaining the hadiths briefly and without redundancy, depending on the hadith books considered by Islamic scholars, and the research ends with the conclusion and the most important results and recommendations reached by the researcher.

There are a number of fish farms in Erbil governorate, distributed according to the natural and human geographic factors of it; therefore, the objectives of this research were to display the geographical distribution of fish farms in the study area and showing the impact of natural factors affecting this distribution. Within the research, we conclude that (90.3%) of the total fish farms in the study area concentrated in the districts within the semi-mountainous region, and the natural factors represented by surface characteristics, temperature, soil, and water resources had an impact on this geographical distribution.

This research includes the definition of construction, which is to put things on each other to build one thing, and the definition of purposes, which come the interests of Islamic law with the intention to achieve for the slaves, and construction purposes is to build judgments on the purpose rules.
What is intentional construction is a diligent process to find legitimate solutions to developments.
the characteristics of the purpose of construction are: Lord: because he knows what is good for human and what is harmful to him, and Considerate need of people: so that the law can saturate the graceful all instincts, and only prevented what is harmful to him, and established: because it does not shock and the reality of life, and because it consists of Colleges are essentials that do not change, and complementary is the needs and improvements that change with the change of time, place and people.
There are many benefits for the building purposes including: enriching the hardworking: because ijtihad, which is closer to right is the diligence, which is based on the interpretation of evidence to understand its purposes, and the formation of a parsnip intellectual approach: because it copes with the variables of the times, and meet the needs of society, and open the pretexts and plug him: Pretexts that lead to interests, plug pretexts that lead to spoils, and match the purpose of the human to the purpose of the god: the intentions of the god from the legislation of the provisions to achieve the interests of the human, and the intentions of the human to comply with the provisions to achieve their interest, and encourage the human to comply with the provisions of legitimacy: because these purposes are the same interests that he wants for the costly achieved.

This research entitled “Religion and Myth as Two Dimensions of Collective Unconsciousness in Kaka Mam Botany’s WazyacaniRashagom”. It discusses religion and Myth as two dimensions of the collective unconsciousness. It tends to focus on those customs, traditions and assumptions that are continuously practiced and followed unconsciously by humans and have been transferred from a generation to another.
In 1961-1875 the scientist Carrel Gustav reveals this type of unconscious. He believed that there is a set of special genetic memories in the mind of the human beings which dates back to a very ancient time. According to this method, religion and myth are two important aspects that take the role of transferring those social rules, assumptions and traditions to the coming generation.
This research consists of the three chapter and several subchapters, the first chapter discusses unconscious in terms of terminology and definition. It also defines religion and shed the light on the ancient religions and their definitions. The second chapter is dedicated to Myth in terms of both the terminology and the definition with a close reading to Kurdish mythology. The third chapter works on applying these two significant terms (religion and myth) on a literary work by Kaka Mam Botany.

This research aims to investigate the nature of the relationship and influence between smart leadership with its dimensions represented (participatory leadership, rational intelligence, spiritual intelligence) and organizational aging in its four phases (organizational autonomy, exchange of organizational accusations, organizational bureaucracy, organizational decay), so as to try to Addressing a realistic problem that directly affects the private banking sector in general and private banks in the city of Erbil in particular. A research hypothesis was designed to express the main hypotheses, and the questionnaire was used as a tool to collect data, and it was distributed to (94) managers as respondents in (43) private banks as a random sample for research as a sample of the research at a rate of (100%), and (86) questionnaires valid for analysis were retrieved. In order to verify the validity of the hypotheses, she underwent multiple tests using the statistical program (SPSS V.20). The research adopted the descriptive and analytical approach, the research reached a number of conclusions, the most important of which is the existence of a positive relationship and moral effect between smart leadership and reducing organizational aging, and the research suggested the need for leaders to invest emotional intelligence, rational intelligence and spiritual intelligence in the banks discussed to reduce organizational aging.

This study aims to achieve the following: knowing the forms of violence faced by children during their discipline, knowing the attitude of pioneers of Islamic thought, international laws and universal declarations of children rights towards violence against children during their discipline and providing the right alternative means to discipline children. The study reached the following results: the use of a soft and kind method in disciplining children instead of using violence against them has good effect on the children. Disciplining children with violence has a negative impact on the their mental and physical health and international laws, conventions and declarations have emphasised the criminalisation of the use of violence and cruelty against children in all circumstances.

This study is entitled “Cultural Features of Oriental Literature In The Structure of Kurdish Classical Poetry”. It presents the emergence and nature of Kurdish classical poetry- particularly Central Kurdish Poetry- which is under the influence of artistic features of oriental literature. The study explains how, under the light of cultural features of oriental literature, Kurdish classical poetry developed and then proved its textual identity.
Based on the general literary condition created by oriental literature, a theoretical, historical and critical analysis of Kurdish classical poetry is given. The study refers to the impact of criteria, special and general principles of poetry of oriental literature on Kurdish classical poetry. The reason of that impact is highlighted. Artistic implicatures of the mentioned influence can be reached through historical information, analysis of Kurdish classical poetry and comparative study.

The suggestion is an important act of speech. This study, which is characterized by (the suggestion as an act of speaking in Kurdish language - Pragmatic study) aims to know how to use the suggestion by residents of Bhdinan region according to the model (Martinez-Flor) with a clarification and determination of the proportion of the use of strategies of this model according to certain situations. The main objective of this study is to know the ratios of the strategy used according to certain situations. The study consists of an introduction and two chapters as well as results. The first chapter, entitled (Suggestion and Strategies) focuses on the concept of the suggestion, its methods of use and strategies. While the second chapter identifies the practical area of the suggestion strategies in the dialect of the residents of Bhdinan region.

Poison is a harmful and harmful substance for the living tissues of the body and a biological system, and in many cases, such as murder, insect repellency, and treatments, these can be used, Therefore, Sam has been the subject of various jurisprudence such as commerce, hunting, jihad, qisas and among them. The citation and inference areas of the jurists in these discussions are in general the attention to the harm caused by the poison, the rules such as \"Lazar\" and some related verses and narrations, and the necessities and requirements and conditions of life of individuals and the Islamic community. The similarity of the citation grounds has led to the closeness and closeness of the ulama\'s view to most of the sentences and is often considered to be toxic due to the harmfulness of impure and incomprehensible And prohibiting haram, and do not consider it worthwhile to trade with it for the sake of non-profit or harmful, forbidden, and non-taxable. And the therapeutic use of it has, like other restrictions, been made necessary. They have considered the poison as deadly and kill the poison caused by other conditions, deliberately. The jurists are taking revenge against the poison due to the forbiddenness of this article and the attention of some hadiths about the need for retaliation with the \"sword\" and Observance of Ehsan in killing and the fear of some unwanted conditions because of the failure to observe the right of Allah to swallow Ghusl and the spread of poison to the bathers do not. The jurists also frequently prescribed the use of poison against pagans and during jihad, but some of them have been denied or restricted to necessity.

Factorial Analysis is considered a statistical method that can be used in wide scope of scientific fields and activities for the sake of analyzing a large number of variables with the aim of extracting low number of indpendent variables to which variance might be attributed .Hence,Factor Analysis (Principal Component Method) has been utilized in this study to determine the most important factors affecting parents' choice of private schools over governmental schools for their children in Erbil.Having analyzed the results obtained , the researcher has come up with the fact that there are eight significant components that explained (60.098%) of the total variance .Through the table of rates that distinguish between the private schools features ad that of the governmental ones , the students' parents has assured the surpass of the private schools over the governmental ones in most fields and in favour of the private schools rates which raised to(60%) in most features . While in the other little features , governmental schools rates have approached near those of the private schools .

This research paper is a scientific attempt to present and discuss the most common methods used in political communication in the Kurdistan Region of Iraq (KRI). The usage of the most recent means in the process of marketing meant for political communication is described. Advertising, Political Discourse, Public Relations, interpersonal and public reach-outs are among the main methods used by the political parties and actors to maintain an image they intend to show. Each country has its own political system which leads to various forms of political communication to directly and indirectly reach to the public and influence their decision making. Political parties employ the best tangible methods due to their access in their respective political atmosphere in order to influence the voters in favor of their political agenda. Therefore, the methods changes from one place to another according to the background, social fabric, traditions and societal norms. As a result, different techniques and methods of communication are employed to access the public opinion and creation of a public agenda. In the KRI as well, the political, economic and social background of the region has highly influenced the techniques and methods of political communication.
This paper uses a descriptive approach to define and explain political communication and its methods in the KRI. Then it compares commercial and political marketing with a perspective of KRI system. The paper further attempts to answer the main question of how to benefit from different means of communication in political marketing in the KRI. Finally, the paper evaluates whether or not the methods of communication used by the KRI political parties are successful towards a democratic political communication. This paper contains an introduction and three parts where in the first part it explains general framework of the research, which includes both the research problem, the importance of the research, its objectives, methodology, the sample of the research, and the research obstacles. The second part contains the general definitions of political communication and political marketing in addition to the fieldwork analysis in both qualitative and quantitative content analysis. The results of the field data collected for this study is presented in the last part in addition to some concluding remarks. One of the most important findings of the researcher is that political marketing in the KRI is one of the most successful to reach out to the voters.

Students who are intrinsically motivated are more eager to learn and to develop their capacities through having active participation. According to Self-Determination Theory , fulfilling the psychological needs of students helps students to be intrinsically motivated and to succeed in achieving their academic goals. The aim of this research is to measure the intrinsic motivation of college students’ and to assess the fulfillment of their psychological needs of autonomy, competence and relatedness which are reinforced mostly by their instructors . It also aims at detecting college instructors' awareness of the satisfactions of the psychological needs of students and to which extent do they try to fulfill such needs. The participants are (40) second year students of English Department - College of Basic Education at Salahaddin University . The data was collected through the use of TWO questionnaires which are adapted from Goldman et al (2017) ; the first questionnaire is about the measurement of students' Intrinsic Motivation in Learning Scale (IMLS) of the literature course , while the second one aims at detecting the fulfillment of the Students' Psychological Needs Scale (SPNS) in the module of Literature which is taught at second stage. The results showed a positive correlation between the students' perceptions about the fulfillment of their psychological needs with the effective mean of (3.41) and the Students' Level of Intrinsic Motivation with High mean scale of (3.54).The findings showed hopefulness of the instructors awareness of their students psychological needs which increases the level of the students intrinsic motivation.

The main purposes of the study are to investigate about how the linguistic levels of the students and their attitudes towards English language learning process influence their vocabulary learning styles through the practice of visual, auditory or kinesthetic (VAK) learning styles and to find out if the preferred VAK learning styles affect the students’ abilities to increase the amount of the new vocabulary. Also the researcher aims to find out if the gender affects the selection of the VAK learning styles for learning vocabulary and exploring the correlation between EFL instruction and the preferred vocabulary learning styles so as to come up with teaching techniques that can support the quality of teaching and learning English as a foreign language. In particular the study tries to answer the following questions:
1) What is the most common learning style of visual, auditory or kinesthetic (VAK)?
2) Do the students have awareness about these learning styles which are visual, auditory or kinesthetic?
3) Do the teachers take into their considerations their students’ learning styles when they decide the best teaching method that they should apply in the classroom?
4) Do the cultural background, age, and gender factors affect VAK learning styles preferences by EL students?
The researcher tries to explore certain hypotheses which are formulated in this situation such as that male and female students of English department have different preferred learning styles since they have great individual differences among them. In addition, their Kurdish cultural background and the teaching methods may have important roles in their learning styles preference selection particularly in learning English language vocabulary.

This study tries to show the specific competencies of Business English teachers (BET), which are including knowledge, skills and personal qualities. The business English teachers should experience those competencies. Thus, they can help BE teachers to care the business course successfully and discovering the requirements of BE learners easily. This study consists of four chapters, the first one deals with the introduction and several key definitions. The second chapter illustrates to the literature review, and theoretical issue about BE teachers, learners and the teaching process. The third chapter refers to the research design, results from an interview with BE teachers, SPS data analysis of BE learner’s questionnaires survived, discussions and findings. The last chapter includes a conclusion and recommendation.
This study is a mixed - method study, including qualitative and quantitative methods. It involves interviews with (8) BE and ELT teachers, and questionnaires survived with (60) BE learners in the international universities in Kurdistan. The findings show that the high level of language proficiency is the most important competence of BE teachers. Then, having English language certification is considered as the most important BE knowledge. The interviewed teachers believed that business certification is not important. On the other hand, the BE learners prefer those teachers with a business-like attitude and appearance. So, two various ideas belong to their different needs. The BE teachers with the friendly, flexibility, reliability and self-confidence have the perfect personal quality according to the quantitative and qualitative results. In addition, both of them chose communication skills as the best method during BE teaching process.
According to the quantitative results writing and reading e-mail, giving and listing presentations and communication with native speakers are useful ….. for practicing the English language. However. Listing to the BE program, reading magazines and watching TV are the useless source for using the English language. At the end, this study explains developing BE teachers either by training course or by self-developing.

Look Back in Anger (1955) is a play that John Osborne wrote after the Second World War. The play's main character, Jimmy Porter stands for the "Angry Young Men" a name given to a group of working-class and artists. That anger was a symbol of the rebellion contradicting the social and political establishments of British culture of the time. He is very angry and frustrated at the world which has not given him reasonable social opportunities. His quest is for a "real life" which he thinks that his class the “working class” prevents him to achieve. His anger and aggression are addressed to the people around him. So, psychoanalytic approach is on the focus to interpret the reasons behind his anger and aggression. He finally sacrifices his child to be able to change the terrible reality he lives in. The paper illustrates the reasons behind the anger of John Osborne's main character Jimmy Porter and how he plays the lead role of the Rebellions.

Language as a constantly changing aspect of life experiences different changes that include, inter alia, vocabulary, grammar, sounds. Some of the words that were used in Old English are no longer in use. This paper deals with the loss of a number of directional adverbs that were vitally in use in Old English while disappeared in Present Day English (PDE). A group of seven adverbs were selected to serve as data for this research. Each adverb is examined separately in the Corpus of Contemporary American English (COCA), the Corpus of Historical American English (COHA), and Oxford English Dictionary (OED) to find their frequency, meaning, and the context of their usage within two centuries. The results showed that there was a prominent decline in the frequency of the given adverbs. Nevertheless, the frequency rates fluctuated through decades to reach an absolute disappearance in Present Day English. Due to the lack of the scholarly work on this issue, the reason behind the loss of these adverbs is remained unclear.