Zanco Journal of Human Sciences

This research aims to qualitatively analyze the decline of love relationships among the young generation, focusing on their understanding of how entertainment is substituting for love, and the role cyberspace plays in this phenomenon. Data was collected through semi-structured interviews conducted in Hawler City. The study involved six volunteers, evenly split between three boys and three girls. The findings suggest that love relationships are diminishing, with entertainment increasingly taking their place among today's youth. Additionally, cyberspace is seen as a contributing factor to the weakening of love relationships.

The Adiabene Kingdom was a sub-kingdom under the Parthian Empire. Politically, the kingdom was situated in the western part of the Parthian Empire., located between the Little and Great Zaps, Erbil served as the kingdom's administrative and political center. Although the kingdom was able to achieve a decade of semi-independence, but for the next three centuries it remained politically ruled by the Parthian Empire.
The kingdom's location promoted the exchange of diverse cultures and ideologies, but also made the territory a center of conflict between the Parthian and Roman empires.
The kingdom was politically at its peak under Izates II's rule, and it occasionally functioned as a regional power pole that was effective in unifying political issues in the region. But the Parthian Empire, the Roman Empire, and the Armenian monarchs all attempted to invade and conquer the kingdom when it was weak.
The fact that polytheism predominated across the kingdom is pertinent to its religious circumstances; nonetheless, one notable aspect of Adiabene's rule that historian find interesting is the growth of Judaism throughout the Adiabene dynasty. The Jews of Palestine benefited from the Adiabene dynasty's conversion to Judaism. In times of necessity, Queen Helena and the Adiabene dynasty were moved to purchase and deliver grain and other food supplies to the Jews in Palestine.
Apart from providing tangible assistance and priceless presents to the Holy Temple, Adiabene's location played a role in the conversion of other faiths, including Christianity. We can argue that the Adiabene were also impacted by the religious customs of the surrounding areas because other gods, mostly those of the ancient Assyrian and Babylonian empires, were also worshipped within the kingdom at the same time.

There is no doubt that (place) is the basic context in narrative literary work, especially in postmodern novels, to the extent that its author considered it the structure that included all the elements of the narrative, and linked all the narrative elements together. The new Arab novels seek to break out of the description of the place from its narrow scope. To a wide area, including contemplative and imaginative space and this is what the novel (Aisha Descends to the Underworld) did. The Kuwaiti novelist (Buthaina Al-Essa) varied in creating her different fictional world. The reality of the place and its atmosphere are mastered in philosophical, psychological, spiritual and social horizons, through the character (Aisha), and what surprises us comes from the writer of the novel: “I, Aisha, will die within seven days, and even this matter decides for me to write.”
Based on this strategic role of place and this critical gap, our study will focus on the fictional place in its theoretical and applied discussions to reach the artistic, semantic and aesthetic manifestations of the place, especially in the modernist novel “Aisha Descends to the Underworld.” Buthaina Al-Essa. The research reached a set of results, including: The desolate and frightening place constitutes the threshold of the title of this novel, and this imaginary place reveals the extent of the hesitation and human tragedy that the character Aisha, who represents the Levantine female, suffered. The approach followed is the descriptive analytical approach and the use of the psychological approach in analyzing the artistic structures of the novel framework.
Based on this strategic role of place and this critical gap, our study will focus on the fictional place in its theoretical and applied discussions to reach the artistic, semantic and aesthetic manifestations of the place, especially in the modernist novel (Aisha Descends to the Underworld).

The research analyzed The impact of oil price fluctuations on economic growth in Iraq during the period (2006-2019), The oil sector in Iraq is considered one of the most prominent economic sectors, and it is also considered the main source of financial revenues that the state needs to finance its various activities. This research aims to explore the factors that affect oil price fluctuations in global markets, and how they affect economic growth in Iraq by estimating the impact of these fluctuations on gross domestic product. The research reached many conclusions, including the existence of a direct relationship between the prices of oil and the gross domestic product (GDP) in Iraq. If the price of oil increases (1%) leads to an increase in GDP by (0.76%). Oil prices are affected not only by supply and demand factors., but there are many other factors that affect oil price fluctuations, such as political and technical factors. For the government it is neccessary to work to reduce its dependence on oil to obtain financial returns and work to diversify sources of income from non-oil sources.

This research aims to explain and determine the interactive effect of organizational improvisation with its dimensions (intuition, solution building, cretivity) in the relationship between conscious leadership represented by (self-awareness, awareness and feeling of others, awareness of the situation) and agile organizations expressed by (quick response, adaptation, flexibility, and Competitiveness) and analysis of the relationship between them in Internet companies in Sulaimani Governorate. After reviewing a number of studies and literature, theoretical concepts were written and a model and hypotheses were built based on the dimensions of conscious leadership, organizational improvisation and agile organizations, and based on the nature of the research and the goals it seeks to achieve, the descriptive and analytical approach wes applied. In order to collect data, a questionnaire form was relied upon, and (142) questionnaires were distributed directly and electronically via (Google Form) to all members of community, represented by workers in Internet companies in the city of Sulaimani, with (221) workers in all Internet companies, according to data. companies while conducting research. After directly sorting and checking the received questionnaires, the number of questionnaires suitable for analysis reached (47) questionnaires, in addition to (59) electronic questionnaires, bringing the total number of questionnaires suitable for statistical analysis to (106) questionnaires. Several statistical methods were used, including Cronbach's alpha, to ensure reliability, correlation and impact coefficients, and structural equation modeling using (SPSS-26) and (AMOS-24) programs. The results showed that there is a positive correlation and impact between the research variables and its dimensions, as well as the existence of an interactive effect of the organizational improvisation variable in the influential relationship between the conscious leadership that management actually adopts in the investigated Internet companies and the agile organizations. Based on the results of the research, a number of recommendations were presented related to the need for corporate administrations to focus on adopting the concepts of conscious leadership and organizational improvisation in order to achieve the agile organization.

The integration of AI into cloud accounting has revolutionized the way businesses manage their financial affairs. It has automated repetitive tasks, improved data accuracy, facilitated predictive analytics, enhanced expense management, and bolstered fraud detection capabilities. Additionally, AI enables cloud accounting to prepare financial report at the actual time and fosters better collaboration between accounting professionals and their clients.
AI continues to advance, its role in cloud accounting will become more prominent. Companies that adopt these technologies will gain a competitive edge through more informed financial decision-making, reduced operational costs, and ensured financial stability in an ever-evolving business landscape. Essentially, AI has not only transformed cloud accounting but has become an indispensable tool for financial management in the digital age.
In this research, the researcher presented an overview of cloud accounting and the possibility of implementing artificial intelligence solutions for companies in the case of accounting activity. Research has shown that this topic is still at a maturing stage in the accounting field. The goal is to explore and understand how the use of artificial intelligence in accounting firms affects cloud accounting applications. The research also aims to analyze the opinions and experiences of certified accountants and accounting staff in Erbil Governorate regarding this impact. The objective is to provide a comprehensive view of the changes and improvements that artificial intelligence technology can bring to the field of cloud accounting, as well as the potential challenges that accountants may face in adopting this technology. Consequently, cloud accounting enables companies to efficiently store and process large amounts of data, contributing to deeper data analysis and using the insights gained to support strategic decision-making. AI solutions are one of the most revolutionary technologies available today, but using their true potential requires more technical improvements.

This research deals with the human morals of Saladin al-Ayyubi and his dealings with non-Muslims, which were praised by writers and historians from the East and West. It looks at this morality from an Islamic perspective. Is it personal morality of Saladin or is it Islamic ethics? The researches target is for this behavior not to remain confined to a specific person, as if no one else can be characterized by it. In addition to an introduction, a conclusion, a list of sources, and recommendations, the research consists of three sections. The first section is a brief introduction about Saladin, including a explain (his family and birth, the stages he went through in his life, the reforms he had made, and what was said about him). The second section showed the most prominent aspects of Saladin’s dealings with non-Muslims, including an explanation of (the causes of wars, freedom of religiosity, dealing with prisoners, negotiations and reconciliation, the ethics of war, and Saladin’s personal ethics). The third and final section focused on Saladin’s dealings in the perspective of Islam (freedom of religiosity in Islam, negotiations and reconciliation in Islam, the ethics of war in Islam, and the relationship between Saladin’s ethics and Islam). The purpose of this research is to raise Children, youth and future generations with a correct upbringing that produces a balanced person who loves goodness, is tolerant of others, and is sacrificial. So that peace, in its comprehensive sense, can replace anxiety, war, deception, murder, hatred and theft.

This study examines the educational values embedded in the content of the Kurdish textbooks for third-grade primary school students. Specifically, it focuses on the first and second semesters of the second edition of the textbooks used in 2023.
The initial chapter of this research provides a theoretical explanation of the vital dimensions, concepts, and terms associated with the major research issue. Then, the research conducts a thorough analysis of the content of Kurdish textbooks, drawing on the curriculum development theory of Canadian educator John Goodland. The aim is to identify and examine the various educational values, including personal, social, spiritual, cultural, environmental, health, and critical thinking, that are evident in the content of the textbooks.
The study objectives were accomplished through the employment of descriptive and analytical methods. The primary focus of this research is to determine the degree to which the educational values are evident in the content of the Kurdish textbooks designed for third-grade students in primary school. The research findings indicate that while there is a limited representation of certain educational values, the material of the textbooks largely encompasses types of educational values.

Psychological complexes in general and the Diana complex in particular are considered sensitive issues that affect the meaning of the lives of individuals in societies. Therefore, this research revolves around Diana’s psychological complex in the novel “Poor Asmar”. Because this topic occupies a large place in this novel. The novelist Karwan Khanki was able to describe the situation of the Kurdish woman and her understanding of her gender (as female) in her family and society in a psychological and indirect way. In other words, the writer reveals the absence of a woman's penis to the recipient by describing situations and behaviors in an unspoken way. This had a negative impact on the minds and emotions of Kurdish women, as a result of the lack of proper care for the female gender in Kurdish society. However, the way in which fathers and brothers exercise their leadership over girls and women in the context of violence has caused and developed this type of psychological complex in them. The assumption here is that because a woman is exposed to violent behavior from her father, brother, and husband and creates problems in her life, this causes her to develop a mental complex. In this research, we will try to prove that the novelist Karwan Khanki did this in his text. Therefore, this research attempts to clarify the effects of mental illness when and how it develops in women, as well as how the author presents this psychological problem. From the interpretations of the text, it becomes clear that the novelist calls for the method of uniting female leadership with her gender as female, even though the novelist expresses it in the form of imagination and indirect dialogue.

Human being did not immediately start with philosophy and intellectual forms to become aware of him-self and the world around him, before reaching a practical wisdom and logic, he spent a long period of his life in another kind of knowledge, which Cassirer describes as mythical consciousness. This paper depends on a descriptive analytical method to discuss the most important contents and components of the example of from the perspective of Cassirer in the narrative of (Mam u Zeen) in order to show that the type and number of non-philosophical and cognitive components of narrating (Mam u Zeen) are on which bases. The result of this study shows that this Masnavi with all its content, historical and geographical diversity has some structural characteristics in common the most important are: cognitive and weak non cognitive, narration, abandoned traditions, repetition, coincidence, fates, The circular characteristics, parallels and confrontations associated with non-philosophical and mythological knowledge are involved in various ways and within the framework of characters, time, place, mythical numbers and destiny.

The aim of the current research is to know the levels of dimensions of each of the two variables, intellectual capital, and strategic performance in private hospitals from the point of view of a sample of managers and to test the relationship and influence between them. For examine the study hypotheses, the research was applied to a sample of private hospitals in the city of Erbil in the Kurdistan Region of Iraq to obtain the required information through the questionnaire prepared for this purpose. The study population reached approximately (150) directors, department heads, and divisional officials. The researcher distributed (60) forms, from which (55) forms were retrieved. The number of forms suitable for analysis reached (46), which represents the research sample. The current research used several statistical tools to reach the relevant results by relying on the statistical programs (SPSS. V. 24) and (Amos. V. 24). The study reached a set of conclusions, the most important was that there is a positive correlation and influence between Intellectual capital and strategic performance. Based on these conclusions, the study presented a set of recommendations, most notably the necessity of implementing a strong knowledge management system to monitor, organize and share information and expertise, while using technology platforms to facilitate cooperation and knowledge exchange between Employees of the organization.

Educational services are one of the valuable services provided to individuals in rural communities. It is also an open field for the progress of nations and a measure of the degree of civilizational progress. It is clear that this educational service for secondary schools is available in rural settlements in Khabat district, but in light of poor planning. The study aims to shed light on the reality of services in the secondary stage, in order to clarify the extent of unfair in the geographical distribution of educational services, in addition to referring to knowledge and analysis of spatial and functional efficiency. This study is based on the inductive approach. The study was divided into five main axes, represented in the theoretical framework of the study, the spatial distribution and variation of secondary educational services, in addition to evaluating spatial and functional efficiency and future needs for these services. It is worth noting that the study area in the academic year (2022-2023), in terms of the total number of schools, includes 16 secondary schools, and mixed schools have the highest number of them, 13 schools, and the number of male students is higher than the number of girls, while the number of female teachers is higher than the number of male teachers, in addition to the shortage of school buildings, especially in unserved villages by 78,5% of the study area. As for spatial efficiency, most of them are above the educational planning standards, while all indicators of functional efficiency are below the standards, with the exception of the indicator (teacher/student), which is above the standard.

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Sheikh Reza Talabani is a great Kurdish poet. He has a distinctive poetic voice and most of his poems are satire. He is an unrivaled person in Kurdish literature and has his own school. Having visited Istanbul twice, the Sheikh became familiar with Turkish literature, learned Turkish and wrote poetry in Turkish. He also wrote poetry in Persian and Arabic. This great Kurdish poet has attracted the attention of intellectuals and researchers and many studies have been done on his poems and he is regarded as the owner of a special school of poetry in Kurdish literature. This research is entitled "Tribe and Tribe in Classical Kurdish Poetry, the Poems of Sheikh Reza Talabani as an Example" It consists of an introduction and two parts. The first part is theoretical and includes three topics: The first topic discusses the introduction of the tribe and the method of tribal management. The second topic is about the Jaff tribe, the concept of the word Jaff and the beginning of the appearance of Jaff. The second part is practical and presents the poems he wrote about the Jaff family, tribe, personalities and princes. Finally, the results of this study are presented in several points, and the sources are listed and classified. Finally, the research summary was translated into Arabic and English

In recent years, the study of sub-dialects has increased among Turkish language academic investigators in Turkish language departments. Numerous studies have been conducted on accents and dialects by academics. There are many investigations into Iraqi Turkmen accents, and currently, the Iraqi Turkmen dialect has attracted the attention of investigators and researchers. The current study will examine the /ñ/ sound, which is one of the elements of the old Turkish language. This sound has been removed from our formal Turkish language. In Iraqi Turkmen accents, it cannot be said that the mentioned sound has been removed; this element has been retaining of the old Turkish language. However, the use of this sound has been reduced. This study will demonstrate the use of this sound in Iraqi Turkmen accents and the types of changes that have occurred to it. Moreover, it will show each change that has happened to the sound and identify the areas where these changes have been applied in Iraqi Turkmen accents.

This research investigates the key factors impacting the Kurdistan Regional Government’s (KRG) ability to achieve independent oil exports following 2023. It examines the KRG’s longstanding pursuit of self-determination and its hydrocarbon resource management rights, particularly oil and gas, within the framework of the 2005 Iraqi Constitution. The study highlights a strategic shift by the KRG from reliance on hard power tactics towards a soft power strategy focused on economic development, revenue generation, and enhanced political autonomy. The abundance of oil and gas reserves in the Kurdistan Region has played a pivotal role in shaping the KRG’s primary policy objectives, acting as a catalyst for regional growth and consolidation. Furthermore, the research delves into the core disagreements between the KRG and the Iraqi central government regarding the KRG’s authority over its energy sector, particularly oil exports. Employing a qualitative methodology, the study critically analyzes the legal basis for the KRG’s claims to independent oil export operations in the face of opposition from the Iraqi government. Despite these aspirations, the KRG’s efforts have encountered significant challenges, including internal political divisions and institutional weaknesses. Additionally, the KRG faces sustained political, economic, and legal pressure exerted by Baghdad, coupled with regional and geopolitical efforts to marginalize the Kurds in energy-related discussions. Ultimately, this study seeks to illuminate the complex interplay of factors that continue to impede the KRG’s independent oil export aspirations.

This study examines the impact of Activity-Based costing technique (ABC) on cost reduction and competitive price in the number of industrial firms in Erbil city in the Kurdistan Region- Iraq. The objective of the study investigates the impact of activity-based costing technique on cost reduction and competitive price. This study used quantitative method for determine and describe results and a survey questionnaire for collecting data on manufacturing firms in Erbil city, Kurdistan region of Iraq. Also. Randomly distributed 125 questionnaire forms on specific employees and collecting 87 forms. This research study used the Statistical Package for the Social Sciences (SPSS 26) software program to analyze collected data. The study also tested the correlation and simple regression models. The results provided a significant relationships and impact exist between activity-based costing technique with cost reduction and significant relationship and significant impact with competitive price. The model was approved to give a clear reliability test by applying alpha Cronbach test. Moreover, the study model constructs to explain the concern relationship between activity-based costing technique and product value.

This study explores the role of ghosts in August Wilson’s The Piano Lesson, concentrating on how these supernatural elements symbolize the traumatic legacy of slavery and reflect African American heritage. The main problem indicated is the symbolic function of ghosts in the play and their connection to the African American experience, notably in how they represent the ongoing consequence of slavery on familial and cultural identity. Utilizing the close reading approach, the analysis examines the text through the lens of Gothic fiction and African American folklore, unfolding the ghosts as symbols of historical trauma and spiritual continuity. The study finds that the ghosts manifest unresolved historical trauma and embark on the complex struggle between valuing the past and pursuing material advancement. Wilson’s utilization of Gothic elements enhances the play’s exploration of African American history and spirituality, with the ghosts symbolizing the lasting effects of slavery and underscoring the need for reconciliation with the past to achieve personal and familial unity.

In this research, proposed multivariate charts were created corresponding to T2 and S-charts that are robust to noise data by using multivariate wavelet shrinkage, that dealt with the contamination problem before constructing Shewhart charts, through several different wavelets with (Baye), and (SURE) threshold methods, based on the rule of soft thresholding. It is then compared with the classical method proposed by Shewhart based on total variance (trace of the variance matrix), generalized variance (determinant of the variance matrix), and process capability. A MATLAB program designed to obtain the most efficient charts with the least contamination is used to simulate and use real data to get the most efficient charts with the least contamination. Based on the study's conclusions, the proposed charts are more efficient than the classical method in de-noising the data.