Zanco Journal of Human Sciences

This study aims to investigate the extent of companies’ commitments in the Kurdistan region of Iraq to apply IFRS 15- Revenues from contracts with customers; and study the impact of applying it on decisions of financial reports users. The study has used a descriptive approach for the theoretical part, an inductive approach for an applied part. A questionnaire has been used for data collection which was designed for achieving the study’s aims and the testing study hypothesizes. For analysing results and testing hypotheses, the data has been run by SPSS and Easy Fit. The study concluded the followings: the sample of the study agreed that companies must commit to applying the IFRS 15; there is a reflection of IFRS15 on decisions of financial reports users; the financial statement that prepared under the provision of IFES 15 play a significant role in protecting the investors, as the standard aims at presenting the realistic financial position of the companies, thus rational decisions could be made. The key conclusions of the study are the following: International financial reporting standards IFRS must be applied as soon as possible, including International Financial Reporting Standard IFRS 15 "Revenues resulting from contracts with customers". The study recommends: related parties, authorities of Kurdistan Region must start to open training courses for employees of companies in Kurdistan Region about the application of this standard; increase level of awareness of investors, company management, and auditing (public accountant) about the importance of IFRS 15 through workshops, training courses and scientific seminars; consulting experts of accounting for developing the efficiency of financial reporters in the light of international accounting standards. Attention paid to teaching International Financial Reporting Standards, especially International Financial Reporting Standard IFRS 15 related to the recognition of “revenue arising from contracts with customers” should be taught in accounting departments of universities in the Kurdistan Region / Iraq.

Social networks are a method of technology used in our current world, and day after day science sees a variety of progress that humans sometimes benefit from it and sometimes a detriment. This study was conducted to determine the most important negative effects of social networks on society using Factor Analysis, and for this purpose, the questioner form on data collection is randomly divided into our research options that include 200 citizen’s, and the age of individuals in our choice are between 18 and 48 years old, the male gender rate is 43.5%, and the female gender rate is 56.5%. In this study, factor analysis is used to apply the principle component method to summarize the reasons for citizens' opinions about the side effects of social, By analyzing the results of the data, we concluded that the main reasons are eight reasons and also shows significant compounds were explained for each reason are (60.383%) of the total variance.

The endowment is a great Islamic economic system that contributes to social and economic development, and invests in many ways. Among the contemporary methods for investing endowments are Muqarada instruments, as they are an Islamic alternative to investment bonds in usurious banks, and the first to be used by the Jordan Islamic Bank in the eighties of the last century, and they represent common shares in the speculative capital, which is of equal value, and has a prospectus that contains all the information required by Sharia, such as knowledge of the capital and distribution of profits, and it is tradable in the stock market if it mostly represents assets and benefits. The research showed that it can be applied in investing endowment funds in Iraq by official endowment institutions or charitable societies, which contributes to the development of endowed money, encourages investors to engage in projects in various sectors of the Iraqi economy, and this provides job opportunities for young people, increases the volume of work. Endowments instead of the current reality of these institutions in which administrative and financial corruption is rampant, and the return of endowed funds to the purposes of Sharia.

The aim of this research is to measure life skills of kindergarten teachers of public and private kindergartens and being informed on the statistical significance in those skills based on profession and educational status.Research sample which consists of (80) teachers in (8) different kindergartens, public 40 and private 40 teachers.
Researcher has used (Alimat & Edwan, 2014) which consists of (5) aspects (constant activity, problem solving, making decision, self- consciousness, group dependency) which all items consists of 34 items.
Validity of scale was used to measure while showing the items to (10) professionals, and stability by Test- Retest were then made which was (0.70) by using (Alpha crombagh) was (0.81).
The research was applied on the samples after the translate validity and the results showed both public and private kindergarten teachers lack life skills and having statistical significant differences based on profession and educational status, based on those results researcher made Recommendations and suggestion.

The current Study aims to: Identify the educational and personal performance skills of governmental and private kindergarten teachers in the center of Erbil city, and to find out whether there are differences in the degree of educational and personal performance skills that are not according to their specialization or the experience they have joined. The current study is limited to governmental and private kindergarten teachers for the academic year (2019-2020) in the center of Erbil Governorate. The researcher used the descriptive approach to suit the nature of the research. (200) female teachers were selected as the research sample from the original community, with (100) female teachers in governmental kindergartens and (100) female teachers in private kindergartens.The tool relies on (Al-Akash and Al-Hussein, 2005) scale, which consists of (32) items expressing educational performance skills, and (25) items expressing personality skills. As for calculating the psychometric properties, it is verified by means of the validity of the scale, the scale is distributed to a sample of (7) experts with specialization in the fields of education and psychology. The percentage of agreement is 84% among them. As for the reliability of the scale, it is verified by the re-test method, and the correlation coefficient is (0.88), and the researcher also relied on the Alfa Cronbach method in extracting stability, and the value of the internal consistency coefficient of the scale reached (93%), which the reliability can be trusted.The data are processed by using some statistical methods such as arithmetic means, standard deviations, T.test, Pearson correlation coefficient and ANOVA one-way analysis of variance. The most important results of the study are: Kindergarten teachers generally have good educational performance skills and personal characteristics in the public and private kindergartens, and there are no differences attributed to the variable of academic qualification in the educational and personal performance skills of kindergarten teachers, private and government children, but in the variable of experience, there are differences according to the increase in years of service.The study ended up with presenting some recommendations and future proposals in the light of the findings.

Case in an original linguistic Case is an original linguistic phenomenon of many languages. It is a system whereby the form of word appearance or word order is changed in a sentence. Case exists in many languages, languages exhibit different types of cases. Case, in traditional grammar, has been used with the intent to define nouns. The significance of case lies in morphological markers. This phenomenon, case, is reflected in some Kurdish dialects. The current study is entitled “Case in Kurdish Dialects, Southern Kurdistan as an example”. The aim of the study is to present gender and grammatical cases in the geographical division of Kurdish dialects in order to draw the map of Kurdish dialects’ cases. The importance of the study is that it highlights the types of cases in Kurdish dialects.

The research dealt with the relationship of blended education with the scientific level of students of the Accounting Department in accounting subjects and whether there was an effect of blended education on the scientific level of students in those subjects. The results of the research showed that the blended education with its two methods (inside the halls and electronic) has a significant and direct effect on the scientific level of students in the study subjects according to the results of the statistical analysis and the most important recommendations of the study are the continuation of electronic education in parallel with the education inside the halls, especially for students who want to continue to study from a distance and to achieve this, the research recommends establishing studios and equipping them with modern devices and to record lectures with audio and video.

Benjamin of Tuedla is one of the Jewish rabbinic, for the purpose of the trip he visited the eastern regions, at this time the eastern world was in the shadow of the Abbasid state, especially his trip was during the rule of the Abbasid Caliph pious to Amr Allah (530-555 AH / 1136-1161 AD), in the extent of his journey that It lasted eight years, he tried to write everything about the Jews in the East, especially the number of the Jews and their leaders, and the condition of the Jews in the East in all the areas he visited, and with that which is clear in the book that the descriptive geography shows clearly, when he talks about the areas he saw. Despite this, he wrote down the events that arose before his trip to the regions of Kurdistan, especially the Amadiyah region, and the subject matter of Daoud Al-Ruhi, which is clear in the trip. It is what gave information about all the regions of Kurdistan, even though there were a large number of Jews among them at the time, such as the region of Al-Raha, which is located on the city of Nusaybin, and the city of Mayafariqin, in which he provided churches for the Jews. It is found in other sources, as for the content of the research, and it contained three axes: the first task, the life of Benjamin Al-Tulli, the itinerary of his journey, the reason, the purpose of the trip, and the second axis: Al-Tatili’s methodology in writing his journey. And after that, in the third axis: the Kurdish regions in the journey of Benjamin of tudela, especially the cities of Harra, Nahawand, Amadiyah, Hamadan and Nusaybin....

Scientific criticism is the criticism that relies on the mechanism, hypothesis, and scientific method used to study, analyze, and interpret literary texts. One of the most important characteristics of scientific criticism is putting the emphasis on methodological research and the use of critical research. An attempt has been made to put this research forward towards academic and objectivity. This paper is an attempt to clarify the features and manifestations of scientific criticism, especially at a level where a single approach to criticism is used within the scope of critique. This paper consists of an introduction and two main parts, and finally the results and list of sources are presented.

It has a very special place in the literary world of poetry. The question of how this feature of poetry came into being is always preoccupied with our minds. In response to this question, we can respond as follows. Poetry is a type of literature that emerges with the beauties of the human being, which is mixed with the human emotion. We also wanted to give information about the feelings and thoughts in the poem “Husam HASRET”, which is one of the important poets of the beautiful city of Erbil.

Writing poem in Turkish at the nineteenth century by a Kurdish poet whose most of his poetry consists of satire, drew our attention to conduct this research. Due the cultural influence of Ottoman Empire, most of the Kurdish poets have chosen Turkish as a second or third language for their poetry. This research consists of abstract, introduction, main body results and the sources. The abstract is a discussion to introduce the research. In the introduction the main features of research have been illustrated which are the bibliography of the poet and the language tone has been used in his poetry, especially when composing Turkish poems. In the first section of this research, literature review during the Ottomans which is simultaneous with Shex Reza Talebani. Phonics has been discussed extensively as the basic language in his Turkish poetry. In the second section sound features, sound changes and sound events in Shex Reza’s Turkish poetry have been explained.
At the end we reached some conclusions of his research and listing the references benefitted from for this work. In the final section the findings of this research have been elucidated as well as the list of references that have been used in this research.

The main purpose of the current study was to prepare exercises for the use of virtual reality, called (3D recording with 360 degrees) as well as to identify the effect of using virtual reality on learning effective shadow boxing. The researcher used the experimental method for its suitability for the nature of the study. (20) Undergraduate male students were chosen from the second year of college of physical education and sports science, students at Salahaddin University –Erbil. (n=20, age 19 ± 1.45). The sample was selected using a simple random selection approach, which resulted in ten (10) students from class (D) being assigned to an experimental group that wore virtual reality spectacles. As a control group, there were ten students in class (A). The educational program for the experimental group who wore the (VR) goggles had two instructional units and the same for the control group but with no (VR Box) each week for both groups (experimental and control) for a total of four weeks. The results showed the effectiveness of virtual reality in learning effective shadow boxing; which presence of statistically significant differences between the experimental and control groups in the post-test and in favor of the experimental group.

This article is a part of research in Language Sciences. It aims to highlight, on the one hand, theoretical data on the notion of textual genres and to demonstrate, on the other hand, the place and importance of the study of the notion of textual genres in modern linguistics. To do this, we will start this research with a theoretical overview followed by the question of textual genres which will lead us to better understanding the problems linked to their definition as well as to their classification around which many linguistic debates have been formed since these last two decades. From there, a study of textual analyzes seems essential to us. To sum up, there is a great necessity in unveiling the need for organization planning theories on a textual scale. Therefore, we will question the link between textual genre and linguistic features of texts.

Several attempts have been made to discuss the meaning of Francoise Sagan’s Bonjour Tristesse (1954). Those studies focus in the main on the ethical indifference and moral irresponsibility characterizing the life of an upper-class French family of the nineteen-fifties. The sense of disillusionment that can be felt present in some of the characters is a result of the general frustration experienced in the postwar era. Aside from these interpretations, this paper on Sagan’s novella attempts a psychoanalytic assessment of it. Since psychoanalysis has to do with the human psyche and the related mental processes, this study is basically concerned with the inner life of the main character, Cecile, in the light of her relationships with both her father, Raymond, and her would-be step-mother, Anne. Moreover, it tries to explore how effective are (ab)normal relationships on the formation of Cecile’s personality from a psychological and psychoanalytic points of view. Therefore, the discussion is focused on exploring whether such a reading can give more insights into the main characters of the novel, and thus can work out or yield new interpretations which, as they are simply beyond the surface level, would be otherwise hidden or unnoticeable. In its sections, the paper gives firstly a brief account of psychoanalysis in its relation to literature and literary criticism. Then, the discussion shifts to shed light on Sagan’s novel in terms of analyzing the heroine from a psychoanalytic perspective.

Shewhart's charts are powerful tools in Statistical Process Control (SPC) and are widely used. Usually, Shewhart's charts are depending on the normality assumption. The control charts rely on normality assumptions, which is not always the case for industrial data. Skewness correction and an alternate technique of constructing non-normality control charts for persons The proposes of this paper is to use a skewness correction SC control chart to monitor or construct the control chart for the skewness distribution. The SC chart or the new control chart compared with the Shewhart and weighted variance (WV) control.

Since 1992, KRG-IRAQ has been established to governing the northern region of Iraq (Kurdistan), with small number of employees and moderate governmental administrations. However, with passing of time this statues changed, especially after 2004, as new central Iraqi government great budget effluent for KRG-IRAQ, that drags with itself recruitment of hundreds thousands of officials. Then, in 2014, political conflicts occurred between central government of Iraq and KRG-Iraq and together with terrorist organization of ISIS war and crude oil price depression makes KRG-IRAQ not be able to pay full monthly employee's salary. This research tries to introduce a guideline for government rightsizing through using of three administrative regulations of; (Reduced work week), Job sharing and Early retirement. A quantitative research methodology has been chose to analyze a specimen of governmental high officers' opinion through questionnaire approach to know how these 3 independent variables effects rightsizing as dependent variable. A questionnaire form created after making case study interview and checking both validity and reliability, three hypotheses were been estimated (H1, H2 and H3). Data analyzed after checking the reliability through frequency and correlation (Bivariate analyses method), the results show high significant correlation of all three administration regulation with the possibility of rightsizing implementation for KRG-Iraq's employees.