Raparin Journal of Humanities (RJH) is a peer-reviewed academic journal published by the University of Raparin. It is dedicated to advancing high-quality research in the fields of humanities and social sciences. The journal maintains rigorous editorial and ethical standards, ensuring that all manuscripts undergo a thorough and fair review process before publication. RJH is managed by a qualified editorial team consisting of the Editor-in-Chief, Editorial Secretary, Editorial Staff, and Editorial Advisory Board. Each member contributes to the journal’s mission of fostering scholarly excellence, promoting interdisciplinary research, and supporting authors throughout the publication process.
Analysis of Jewish Behavior in Piramerd’s thought from Religious and Moral Perspectives
This research is an analytical study of one of the well-known poet of Kurdish literature, Piramerd’s poetry and maxims. In which his moral, religious, and critical perspectives toward the Jewish nation are revealed. In this research, the poet’s view towards Jewish behavior with humanity and their attitude patterns from moral and religious standpoints are discussed and analyzed. Piramerd, by relying on his Islamic and religious knowledge, has criticized certain behaviors and attitudes specific to this nation. Characteristics, which in his opinion, have hindered proper co-existence with other nations. Furthermore, the content of “yahudi morality” is discussed from historical, religious, and moral viewpoints. Additionally, the Jewish nation, because of geographical and cultural dispersion, has been recognized as possessing similar behavioral characteristics referred to as “Jewish behavior” a concept characterized by several criticized traits such as: national superiority complex, covenant-breaking, dishonesty, troublemaking, and materialism. Subsequently, he worked on the etymological foundations of the word “yahudi” which was examined from a historical perspective, derived from the combination of the word “yahu” meaning God, and “di” meaning acknowledgment or reward. Over time and throughout history, the word “Jewish” has taken on various social and historical meanings, and connotations, specifically in Greek, Roman, and medieval European cultures, where it sometimes appeared with negative meanings like: merchant, materialist, or deceiver.
Piramerd, Jews, Jewish behavior, Torah and Talmud.
Copyright (c) 2026 Raparin Journal of Humanities (RJH) http://creativecommons.org/licenses/by-nc-nd/4.0/
The Role of Accounting Culture in Enhancing the Quality of Financial Disclosure
The paper is an attempt to examine how the common accounting practices, values and professional standards among the accountants of Faruk group determine and affect the level of clarity, by clarity we mean transparency, and the accuracy of financial disclosures. To achieve the objective of this study, the researcher made use of the descriptive analytical methodology in which, the researcher gave out the questionnaire forms to 75 participants which were all chosen on a random basis. As a result, a total of 70 accurate responses were collected and analyzed, which gives a strong response rate of 93.3%. According to our findings, it was found out that accountants possessed a well-developed accounting mindset, with strong conceptual understanding, awareness of international standards, and high ethical principles. Furthermore, throughout the study, a high level of financial transparency, with clear presentation of information and accessibility of key details was found, Pearson’s correlation test affirmed a strong, Sig.nificant positive link between accounting culture and financial disclosure (r = 0.721, Sig. = 0.000). In addition to this, T-tests and ANOVA revealed Sig.nificant variations in accounting culture and financial disclosure based on gender, academic qualifications, and years of experience. In conclusion, the study strongly suggests the continuous support for professional development programs for accountants, this points out the importance of specialized training in global reporting standards and ethical practices, which are certainly essential for improving the clarity and accuracy of financial information provided to relevant parties.
Accounting Culture, Financial Disclosure, Accounting.
Analysis of Morphometric Properties and Their Hydrological Significance in the Rokhana Wadi Basin
This research investigates the relationship between geomorphological variables and their hydrological implications. It uses data provided by Geographic Information Systems (GIS) to interpret digital elevation models (DEMs) in the Rukhaneh Valley Basin in northeastern Iraq. It covers an area between the mountainous and semi-mountainous areas of the Kurdistan Region. It belongs to the Sara Mountain Range, which is a watershed between the Rukhaneh and Tanjoro basins in the upper regions of it, that is, the source area. In the northeast, there is the Diwaneh Basin, in the east, and the AwaSpi Basin in the west. It borders the Khasah Basin, and it covers a vast area of 3,468.88 km 2. It empties into Lake Azim, the seventh-largest lake. The Rukhaneh Basin has a maximum length of 118.52 km. It is split into two levels, namely high and low, as well as three levels of climatic regions. It is located astronomically between 30 48 -34 20 04, and 2018 0025 -45. The research aims to examine the morphometric features of the Wadi Rukhana Basin and their connection with the hydrological variables and implications, the consequent rise in water discharges and floods and their destructive impact and ways of managing the risks to alleviate the adverse effect of the same on human activity. The study reached a set of results, the most significant of which, based on morphometric characteristics and hydrological parameters, is that there is no risk of flash floods.
Morphometric Characteristics, Hydrological Implications, Wadi Rukhana Basin, (GIS).
The Correlation Between Certain Pre-Competition Functional Indicators and Psychosomatic Symptoms in Football Players
Given the substantial influence of these variables on athletic performance, this study sought to determine the nature of the relationship between psychosomatic symptoms (such as anxiety, tension, and fear) and certain physiological functional variables (such as blood pressure, respiration, and pulse rate) among soccer players both in normal circumstances and prior to competing in sports. Since the descriptive approach is most suited to the nature of the issue, the researcher used it on a purposeful sample of twenty-two Peshmerga Sports Club players who are playing in the Kurdistan Premier League. Devices for detecting blood pressure and pulse as well as a psychological questionnaire created by Allawi (1987) to gauge psychosomatic symptoms were among the research instruments. There were two stages to the experiment: the first took place four days prior to the competition, and the second took place one hour before the competition. In both scenarios, the players' answers to the psychosomatic symptom scale were examined, and functional data (blood pressure, respiration, and pulse) were noted. The researcher came to the following conclusions: - The psychosomatic symptoms scale shows significant differences between the normal and pre-competition states in favor of the pre-competition sports; - The functional variables (systolic blood pressure, diastolic blood pressure, respiration, and heart rate) show significant differences between the normal and pre-competition states in favor of the pre-competition sports. The researcher made the following recommendations in light of this: Because of its impact on the body's systems, athletes' psychological readiness must be guaranteed as a factor influencing their level of performance. Football players' psychological characteristics can be objectively measured by using psychological scales. By holding intense and somber games and meetings, participants are acclimated to the competitive environment. The psychologist's function in lowering pressure before a competition. Performing a comparable study on several athletic events using the same research methods and factors.
Psychosomatic Symptoms, Functional Variables, Sports Competition, Football.
The Role of the Substantive Rule in Establishing Civil Protection for Minor
Legal protection is considered an essential element in the formation of rights, such that no legal right can exist without the means for its protection. In other words, the absence of protection makes a legal right nullified, even if it does exist from a moral standpoint. A right remains incomplete unless the community commits to safeguarding it, without such protection the right loses its legal character. Protection, in legal theory, signifies the prevention of people from violating each other’s rights through some specific mechanisms and procedures established by law. It is evident that civil protection constitutes focal point in legal discourse, and the primary emphasis in this subject focuses on one aspect, which is the owner of the right (such as minors). The absence of distinction is a phenomenon present in societies, creating a class with its own legal and sharia characteristics and rulings, which differs from other groups. Since the early stages of legal development, legislations and, prior to that, Islamic law have concerned themselves with this category and established legal texts that define their legal status and regulate their transactions. Legal rules for civil protection of this category of individuals have been established, which provide them with protection by distinguishing them from others, as these rules offer the greatest possible security in preserving their rights and facilitate their reassurance in exercising their rights.
Substantive Rule, Civil Protection, Minor, Legal Acts.
Ellipsis is a linguistic phenomenon found in all languages, yet it is more evident and frequent in some, such as Arabic, due to its speakers’ inclination toward brevity and conciseness in speech. This is because ellipsis represents a means of condensing expression, reducing heaviness in structure, and enhancing textual cohesion. It also reflects, as Ibn Jinni (d. 392 AH) stated in Al-Khasa'is (الخصائص), the boldness of the Arabic language and its reliance on the intellect and perceptiveness of the listener in grasping the intended meaning with minimal wording. Its benefit, however, is not limited to brevity and conciseness. Rather, it is also one of the linguistic devices employed to convey meaning in a fresh manner, just as is the case with amplification, specification, and restriction. It is therefore an indispensable tool for the speaker in formulating and communicating meanings in an eloquent style that corresponds to the demands of context. Ellipsis has also other benefits that are outlined in this study. The research is divided into two sections preceded by an introduction. The first section defines ellipsis linguistically and technically, mentions its conditions and value, and presents its types and related terminology. The second section offers selected examples from various Qur’anic surahs, with reference to their relevant contexts. These are followed by a concise conclusion summarizing the findings that this brief study has sought to achieve. Our approach in presenting this material is analytical, applied to selected examples from the Qur’an.
A Study and Edition of Mulla Abdul Rahim al- Jrustani's Composition on Heritage (d. 1334 AH)
This study deals with the life of Mulla Abudlrahim Al-jaristani, who lived during the late Ottoman era between (1854-1916)' in political and difficult security conditions, which was accompanied by the fall of the Ottoman Empire. Gaining knowledge and making use of it for writing, he spent a life full of toil and hard working. Further, Mulla Abdulrahim’s efforts were not limited only to teaching as he left after him numerous books in different branches of Islamic sciences indicating his extensive knowledge and wide-ranging insight. These works were not merely marginal notes on the books in circulation scattered throughout manuscripts; rather, he composed independent texts and commentaries, one of which was a treatise on the science of inheritance which was composed of an introduction, five sections, and a conclusion. including a treatise on inheritance law with an introduction, five sections and a conclusion. The introduction gives the definition to inheritance and the shares among the heirs besides dividing the inheritance into two groups (those who have fixed shares and those who inherit by agnation), explains what inheritance depends on, its impediments, the definition of ‘hijab’ (blocking in inheritance), and its types. The first section comes across heir's condition whereas the second section talks about the order of the disposition of the estate and the order of the hairs. Third section deals with the fundamental principles of the scholarly issues, adjusting, balancing, or compensating the shares or parts in inheritance distribution when shares do not divide evenly, and correcting the distribution. Fourth section is about grandfather and siblings while the fifth section concentrates on distribution of inheritance through multiple deceased persons (Al-Munasakhat). The conclusion covers inheritance of the missing person, unborn (the fetus), and unclear (problematic) cases. Ultimately, the study focuses on addressing the life of Mulla Abudlrahim, thoroughly exploring the scientific and practical aspects of his life, editing this study, taking care of it, and extracting its text as intended by the author or as close to it as possible. It is considered the first thesis to address these two matters, as there were no previous studies on the life of the author. Its verification relied on the original handwritten manuscript in the author’s own handwriting.
Treatise, The Obligatory Shares, Mulla Abdul Rahim Al- Jaristani, And Edition.
This research aimed to Identify the amount of Risk-taking behavior among secondary school students in the city center of Erbil city, and it also to seeks examine the statistical significance of differences based on gender, field of the study, and type of school. The study sample included 500 adolescence students from the preparatory stage. They were selected from whole population of (39,405) students (male and female) for the academic year 2024–2025, covering public and private schools in both the scientific and literary specialty. The sample represented about 1.27% of the whole population and was selected using cluster accidental sample. After ensuring the psychometric properties of the two scales validity and reliability and analyzing the collected data, the study reached several key findings: The mean score for Risk-taking behavior was (43.55) which is notably lower than the theoretical mean of (81). There are no statistically significant differences in risk-taking behavior and self-humiliation based on academic track (scientific, literary).The analysis also revealed statistically significant gender differences in Risk-taking behavior, with males scoring higher than females. Furthermore, the variable under study explained a portion of the variance in Risk-taking behavior, with gender having a weaker but still statistically significant effect in favor of males. Based on these results finding the researchers offered a number of recommendations and proposals.
Risk-Taking. Behavior · Adolescents · Identity.
Investigation Procedures for The Crime of Harming Public Funds
There is no doubt that the crime of harming public funds harms the state, the public interest, the system of society and its beliefs, or the lives or property of individuals, which must be protected and not neglected. The state and society are concerned that the crime of harming public funds and crimes of financial corruption remain subject to follow-up and prosecution, and that the perpetrator does not escape punishment in order to preserve the interest of the state, the public benefit, and the security and safety of society. Therefore, penal laws were established that undertake the task of protecting the public interests of the state and the security of society and controlling it by establishing a legal system that prohibits behavior and actions that threaten society with harm or expose its security to danger, by establishing and defining the forms of the crime. What increases the importance of the investigation procedures into the crime of harming public funds and the manner in which they are conducted is that they are in direct and constant contact with the rights and freedoms of employees and those charged with public service. This has prompted the legislature to regulate these procedures in legal texts. The legislature has surrounded these procedures with safeguards, controls, and restrictions that enhance their effectiveness and, as a result, lead to the rapid detection of the crime of harming public funds, both intentional and unintentional, as well as crimes of administrative and financial corruption. This does not allow those conducting the investigation to initiate investigative procedures and reach conclusions based on their own discretion or at the discretion of the investigator. Regulating criminal procedures in the investigation of the crime of harming public funds represents a form of coordination between the state, in achieving the public interest, and the interests of employees, in protecting their basic rights to freedom and peace of mind. This means that while the state's interest requires punishing the employee who committed the crime of harming public funds and their accomplices, it simultaneously requires preserving the freedoms and rights of employees. Once a complaint or report is filed, the procedural obstacle is removed through the investigating authorities, whether the Public Prosecution, the Integrity Commission, or others. These authorities regain their freedom to file criminal proceedings for the crime of harming public funds and to initiate all procedures related to accusation, investigation, and trial, while observing the principle of appropriateness. The purpose of the complaint or report is therefore to grant the investigating authorities permission to initiate criminal proceedings after the crime of harming public funds has been proven.
Investigation Procedures, Crime of Harm, Public Funds, Public Employee, Complaint.
Effect of Fear Consciousness on The Effect of "Eye and Health" And Its Relationship to Security and Permanent Stability
This study delivers an in-depth analytical examination of the occurrence of overwhelming fear of the evil eye and the noticed effects of magic, a concern notably common among Kurdish Muslims in the Kurdistan Region. It searches the substantial psychological harm this intensified fear causes to individuals, in addition to its clear influence on family stability and social security. This study recognizes and analyzes the basic reasons that lead to ongoing anxiety and fear linked to the evil eye and magic. Furthermore, the study examines the traditional and cultural methods utilized within Kurdish society to handle with these fears, including preemptive practices rooted in Islamic teachings and transmitted folk customs. It also critically reviews the harmful effects that certain preachers and religious figures may have in escalating fear and anxiety within the Muslim community. Eventually, the research shows a number of important findings and practical recommendations intended to restrain the distribution of this occurrence and decrease its negative effects on individuals and society in general.
The Production and Consumption of Drinking Water in the City of Ranya
Due to their critical role in preserving human life and all living beings, investigating water resources is essential. The district of Ranya which belongs to Sulaymaniyah faces lack of drinking water, specifically in the summer. The city basically relies on natural sources such as rainfall, surface water, and groundwater to fulfill its water necessities. The overall production capacity of drinking water filtration system and production facilities in Ranya in 2023 attained nearly 0.36 million cubic meters per day, or 131 million cubic meters annually. Qula water resource represented 92% of this total, whereas the rest 8% was provided by other resources across the city. This study applies a methodology grounded in fundamental ideas of economic geography namely production, utilization, and exchange. The researcher used cartographic, statistical, and fieldwork methods, together with an investigation of the existing state surrounding water-related issues in the region. The main objective is to examine the distribution of drinking water sources in Ranya, evaluates the everyday distribution provided to citizens, and assess its acceptability for consumption. The research applies fundamentalist, regional, and conduct-based frameworks to offer a comprehensive understanding of the issue. Findings show that water use and conservation in Ranya are neither systematically organized nor strategically planned. There is absence of rationalized consumption and no standardized system for the allocation and removal of water in the city.
Drinking Water, Ranya City, Wells, Groundwater, Spring.
Sheikh Muhammad Ja'far Al-Karbasi and His Corrective Methodology
Sheikh Muhammad Ja'far al-Karbasi (1927 - 2016) represents an important phase in the linguistic correction movement in Iraq, especially in the last quarter of the past century. This is evident through his book "Views on the Mistakes of Creators," which made him famous and showed a different style and approach than those who preceded him in this field. He was distinguished by being one of those who combined the methods of leniency and strictness in linguistic correction. At times, he was strict, aiming for the most eloquent and accepting nothing less, while at other times, he was lenient, searching for the usages and justifications. Thus, he had a unique corrective approach. He was one of the prominent scholars of the Hawza (Islamic seminary) in Najaf and a Marja (religious authority) in his era. He left behind, during his 89 years of life, a significant scientific, jurisprudential, and linguistic legacy. His book was the first pioneering Iraqi attempt to frame common mistakes within the covers of a dictionary, and it is the second in the Arab world after "The Dictionary of Common Mistakes" by Muhammad Al-Adnani. Sheikh's approach to linguistic correction can be determined based on it. He commented on the usages of journalists, academics, students, employees, and ordinary people, without exception, with phrases he extracted from what he heard from them in their usual daily usage. Sometimes, he directly concluded the term he wanted to verify, relying on important linguistic sources that amounted to a hundred works.
Linguistic Correction, Common Errors, Correction, Al-Karbasi.
An Investigation to Semantic Fields of a Poem (Banat Su’ad) By Ka’b Bin Zuhair
The theory of semantic fields can be considered as a modern semantic theory which appeared in the west in the twentieth century. The purpose is to study meanings behind the words and sentences. This field has also roots in the Arabic linguistic heritage, especially in dictionaries related to linguistic subjects. The purpose of this research is to investigate this theory and its application it to the poem of (Banat Su’ad) that Ka’b bin Zuhair recited in front of the Messenger of Allah Mohammed (Peace be upon him). The prophet Mohammed was astonished by the poem and he blessed him and granted him peace. This study was based on the descriptive analytical approach, as it tracked the vocabulary in the poem, and collected them into specific groups - semantic fields - and explained their meanings in the context in which they appeared. Then, at the end of each field, a light has been shed on semantic relationships between the vocabularies of that field. The studied material has been divided it into four main sections, an introduction, which includes the explanation semantic field concept and their significance, as well as a brief regarding the poem (Banat Su’ad) and its writer. The first section deals with vital rational beings, the second with significance irrational beings, the third with unimportant beings, and the fourth section with abstractions. Finally, the researcher has reached the most significant results which have been mentioned as conclusions.
Semantics, Semantic Fields, Poem (Banat Su’ad), Ka’b Bin Zuhair.
The level of Emotional Balance and its Relationship to Decision Making Among Police Officers in Zakho Independent Administration
The current study intends to recognize the emotional balance and decision-making ability of police officers in the Zakho Independent Administration according to variables: years of service، marital status، and participation in courses، as well as to identify the nature of the relationship between emotional balance and decision-making ability. The research sample consisted of (79) officers from the directorates of the Zakho Independent Administration. Also، the researcher employed the descriptive approach in the research. In order to achieve the research objective، the researcher adopted two researching tools، where the emotional balance tool consisted of (30) paragraphs، and decision-making (25) paragraphs. The data included in the research were processed statistically using the Statistical Package for Social Sciences (SPSS) and by applying the following tests: T-test for one sample، T-test for two independent samples، and one-way analysis of variance ANOVA to compare the differences between groups، and finally the LSD test and Pearson's correlation coefficient to estimate the stability of the tools. The results showed that the research sample of police officers had an acceptable level of emotional balance and decision-making according to years of service. There was a difference between two categories; category (1-5) (11- and more) in favor of category (1-5) of emotional balance. There was no difference between the averages of the variable years of service in decision-making as well as there was no difference between the averages of the scores of the research sample members in the level of emotional balance and decision-making according to the variable of participation in the courses. In addition، there was no difference between the averages of the variable social status، emotional balance and decision-making. Lastly، it can be analyzed that there is a statistically significant direct correlation between emotional balance and decision-making.
Emotional Stability، Decision Making، Police Officers، Zakho Independent Administration.
Hypochondria and Emotional Balance among Infected and non-Infected Corona Virus Employee in Kurdistan Region
The Study aimed to identify the levels of Hypochondria and Emotional Balance among Infected and non-Infected Corona Virus Employees, and to Identify differences of each hypochondria and Emotional balance between infected and non-infected employees, as well as to show how hypochondria to be predicted through Emotional balance and corona virus infection? Study sample consisted (446) of ministry of health, and ministry of labor and social affaire employees, selected by cluster incidental style, after using two different scales and study survey, the result showed the low level of hypochondria and High level of Emotional Balance among whole employees and infected and non-infected employees as well. but the results showed the difference of hypochondria between infected and non-infected employees in favor of infected employees, while there is no differences of Emotional Balance between them, finally the results showed that the low Emotional Balance level and Corona Virus Infection can predict Hypochondria among employees.
Hypochondria, Emotional Balance, Infection, Corona, Employee.
Identify The Relationship Between Suggestibility and Teaching Efficiency Among University Lecturers from Students’ Views at University of Zakho
The current research aims to identify the susceptibility to luring and its relationship to the teaching competence of university teachers from the point of view of students at the University. And to identify the significant differences between the students’ scores on the susceptibility to luring scale according to the variable of gender and academic stage. Is there a direct correlation between the susceptibility to luring and the teaching competencies of the university teacher from the point of view? View of University students. To indicate the aims of the study researchers relied on the scale of ( Hamza، 2016 ) about suggestibility consists (28) items about suggestibility and (24) items are divided into two fields first، (12) for teaching efficiency and (12) for personality efficiency. SPSS was used to find the results of the study. The finding of the study indicated that the lecturers’ performance was low according student's viewpoint at University. There was statistically no difference according to gender and specialization just there was statistically different according to grade and the level was higher among forth year grade. Finally، according to the results of the study the researcher is given several implications and suggestions for further studies.
Suggestibility، Teaching Efficiency، University Lecturer. University Students.
Principles Of Poetry in Utopia in Umayyad and Abbasid ‘S Era
This research attempts to portray the principles of (happiness and love) for Utopia in Umayyad and Abbasid’s poetry because human virtues since the beginning of history have been cared for by scholars and intellectuals, especially poets. Those social issues appear and the world depends on them in explaining its internal and external factors, which determining the nature of things and setting determinants for them, and among them are those matters that maintains a source of nerves and disorder for people in various times and places, the issue of love that people gain and achieve in the world that around them; For a peaceful and doubtful life, and a life filled with happiness and friendliness. We will attempt to discover the principles of love and happiness for utopia in the time of Umayyad and Abbasid poetry to build the world in which poet lives, and the main source of this love and happiness quite different according to his views for them. Those poets of the Umayyad and Abbasid time assume that presented them by shaping this principle according to his personal perspectives and his own view of it, so each of them showed it. According to what he saw in his various poetic goals, as much as the social and linguistic culture exist to him, the impact of which was appeared in his ability to show this unique world of which he could to be one of its members in various forms. The out comes in the introduction, preface, and two sections, with requested under them, and to achieve the goals. In the mentioned research, we depend on the historical method, and descriptive method. Eventually, presenting the most important results recorded by the research with a list of sources and references.
Poetry , Utopia, happiness and love,Umayyad , Abbasid.
Cognitive Representation and Its Relation with Academic Self-Efficacy for University Students
The goals of present research are Getting to know the cognitive representation، and academic self-efficacy level among university students for the sample as a whole. It also aimed to know the relationship between cognitive representation and academic self-efficacy among Preparatory school students. And the last aim of this research is Getting to know the nature of the differences in cognitive representation، and academic self-efficacy among University students according to the variable of gender (male & female)، academic specialization (scientific & literary)، and Academic stage (first stage، fourth stage). In order to achieving the aims of the research، the researchers are prepared a cognitive representation scale consisting of (48) paragraphs، and used the academic self-efficacy scale developed by (Abdul-hay، 2013)، which was used to measure the level of academic self-efficacy، and consists of (37) paragraphs. The sample of the study consisted of (450) students; (133) males and (317) females، Of day- governmental organizations University students - both males and females for academic year (2023-2024). The researchers used in the treatment of a number of statistical methods، namely: duplicates، T-test for two independent samples (Two-Sample T.test)، T-test for one sample، Pearson 's correlation coefficient). The results showed the research sample of university students have a high level of cognitive representation and academic self-efficacy. It also showed there was no relationship between cognitive representation and academic self-efficacy among the simple of the research.
Cognitive Representation، Efficacy، Academic Self-Efficacy، University Students.
Modern Trends to Measure the Efficiency and Effectiveness of The Current Budget in Government Units
The research aims to discuss topics in the financial management of government units, which is how to measure the efficiency and effectiveness of the current budget, and the use of modern methods and techniques in measuring the efficiency and effectiveness of government units, then focusing on the final assessment of the extent to which the desired results are achieved through the use of resources, which includes success in achieving The balance between revenues and expenditures in the long term. The study may use the quantitative approach and the theoretical approach, in addition to reviewing the literature related to the subject and case studies of government units that have succeeded in enhancing the current budget. Countries of the world seek to take into account the reasons for progress by taking advantage of their available capabilities and resources. The budget is prepared the state's public sector is the tool that reflects its strategies in taking advantage of these limited resources and using them. Countries also go through stages of development in their economic, administrative and financial systems, the effects of which are reflected in the structure of their public budgets. From this standpoint comes the importance of the general budget and the necessity of keeping pace with developments in other fields, and as a result of the steady increase in the volume of regional government expenditures and the failure to follow the cash basis in measurement and achieving effective oversight of government performance, and in view of the importance of measuring the transactions of government units on sound accounting foundations and reporting that to all parties. Concerned, specialized accounting professional bodies and organizations, many developed countries and quite a few developing countries have made great efforts to develop the foundations of accounting measurement and disclosure in government units and to follow more efficient and effective methods in preparing budgets. Among the most important conclusions is the use of advanced measurement methods and analytical tools to understand efficiency and effectiveness. And to contribute to enhancing transparency in government units. As for the most important recommendations, government units must be committed to striving towards sustainable and effective financial performance through developing continuous improvement strategies.
Current Budget, Government Unit, Efficacy, Efficiency, And Contemporary Developments.
The Effect of a Teaching Strategy Based on Realistic Communication Assessment on Some Learning Basic Handball Skills
The effect of a teaching strategy based on realistic assessment of communication and the method used on some learning Basic handball skills. The differences between the teaching strategy based on realistic communication assessment and the method used in the post-test on some learning Basic handball skills. The researcher used the experimental method, and the research sample consisted of students in the institute of Physical Education at Koya city. They were divided into two groups: an experimental group that used teaching based on realistic evaluation using a communication method, and the control group used the established method. The research tools included some tests. Skill tests were carried out by hand. Homogeneity and equivalence were carried out in the research variables, and the validity and stability of the skill tests were ensured. After completing the experiment and applying post-tests, a set of conclusions were reached, the most important of which are: - The teaching strategy based on realistic assessment in a communication style contributed to learning the basic handball skills identified in the research with a large degree of effect. The effect size of the teaching strategy based on realistic assessment using the communication method was significantly better compared to the method used in all basic skills identified in the research. The study recommended emphasizing the use of a teaching strategy based on realistic assessment in a communication style as it is better than the method used in learning basic handball skills.
Realistic Evaluation - Communication - Handball Shooting.
Determinants of Reducing the Expectation Gap and Its Impact on Audit Quality
The expectation gap between auditors’ performance and the demands or expectations of financial statement users is a persistent and widespread issue in the external auditing profession, both globally and locally. This gap has been extensively studied, evaluated, and analyzed by various committees, organizations, and researchers worldwide. It challenges the credibility of the auditing profession and can sometimes lead to conflicts. The Kurdistan Region is not immune to this issue, with frequent disputes arising between auditors and beneficiaries, particularly tax authority. This research aims to analyze and evaluate the expectation gap between auditors’ performance and the desires of financial statement users. It seeks to propose solutions to bridge this gap, thereby enhancing the quality of the auditing profession and ensuring the provision of highly credible financial statements in the Kurdistan Region. The study concludes that several factors contribute to narrowing this expectation gap. These include auditors’ adherence to auditing standards, their responsibility for detecting errors and fraud, and the awareness level of financial statement users regarding auditors’ roles and objectives. Improving these aspects can significantly enhance the quality of auditing. The research also emphasizes the need for auditors to improve their professional performance to meet users’ expectations and the importance of implementing both local and international auditing standards. To bridge the expectation gap between auditors’ performance and the desires of financial statement users, it can be recommended that enhanced Communication Improve communication between auditors and financial statement users to clarify the scope and limitations of the audit process.
Expectations Gap, Causes of The Gap, Audit Quality, External Auditor.
The Level of Stress among Families of Autistic Children
Humans experience many pressures، crises، hardships، and obstacles in their lives that can negatively affect their psychological well-being. Psychological stress is a feeling of being under abnormal pressure، which can come from different aspects of daily life (such as increased workload، transitional periods، family arguments، financial difficulties، or having a sick family member). Everyone experiences psychological stress at some point، and people may go through all sorts of nervous situations that are part of daily life. The current era is described as an era of family and psychological pressures، which have become a focus of researchers in psychology، sociology، medicine، and other human sciences. Life changes، and our social roles change with it. We may or may not adapt to these changes، which can lead to psychological distress and reduced personal achievements. This research aims to identify psychological stress among parents of children with autism spectrum disorder in the independent Zakho administration. It also investigates its relationship with several variables (gender، and domains: psychological pressures، social pressures، financial pressures). The research sample consisted of 47 males and 33 females، selected randomly. The researcher used a ready-made psychological stress scale (Al-Suhaimi، 2021) consisting of 15 items with 3 alternatives and adopted a descriptive approach. SPSS was used for data analysis. The results indicated a difference between the two means in favor of the arithmetic mean of the sample individuals، meaning that the sample individuals experience psychological pressures. There was no difference between the mean scores of the research sample individuals in psychological stress according to the gender variable. The mean value for the psychological domain was (13.78)، ranking first، while the third domain ranked last with an arithmetic mean of (7.95). Based on these findings، the researcher presented a set of recommendations and suggestions.
Psychological Stress، Families Of Autism Spectrum Disorder، Zakho Independent Administration.
EFL Learners’ Perceptions of Incorporating Multimodal Composing into Writing Instruction
The pedagogical importance of multimodal composing in second language (L2) writing has received significant attention from researchers in the field of English language teaching. Recently, in the L2 writing class, research on the potential of this approach to teaching writing has been the focus of many researchers. The aim of the present study is to explore EFL learners’ perceptions of incorporating Multimodal Composing (MC) into EFL writing instruction. 33 EFL learners from the English department at the University of Halabja participated in this study. A mixed methods research design was used to conduct the study. The data were collected using a reflection survey and semi-structured interviews. The quantitative data were analyzed using the Statistical Package for the Social Sciences (SPSS 27). Non-parametric statistical measures were used for the purpose of presenting and comparing learners’ perceptions across three multimodal tasks. The qualitative data collected from the semi-structured interviews were analyzed thematically using NVivo 15 to discover main patterns and themes. The results of the study revealed that EFL learners had positive perceptions of incorporating multimodal composing activities into writing instruction. Learners’ perceptions changed over time; they became more comfortable with the multimodal tasks, and their perceptions of the pedagogical importance of the tasks became increasingly positive. The majority of participants perceived the multimodal tasks as more motivating and engaging than traditional writing activities. Learners also reported that the tasks were beneficial in terms of increasing task engagement, audience awareness and improving writing skills through reviewing and revising.
Multimodal Composing, Traditional Writing, Multiliteracies, Writing Instruction, EFL Learners’ Perceptions
Copyright (c) 2026 Raparin Journal of Humanities (RJH)
Teacher leadership, a concept gaining prominence in educational discourse, denotes the active involvement of educators in influencing practices and policies within and beyond their individual classrooms. This study explores the multi-faceted nature of teacher leadership, specifically focusing on eliciting teachers’ perceptions, practices, and institutional conditions shaping Kurdish EFL teachers’ leadership in Kurdistan Region (KR) universities. To this end, the research adopts a mixed method research design using a questionnaire and a set of open-ended questions. The results of the questionnaire highlight a critical division in Kurdish EFL teachers’ practice of academic leadership. While Kurdish tertiary EFL teachers report a high degree of pedagogical freedom and self-efficacy at the individual level, they view their leadership power more negatively when it comes to participation in broader institutional governance. Furthermore, the open-ended questions revealed similar results. Teachers remain individually autonomous in their own teaching/research, but collectively marginalised in administration and governance. The findings provide actionable recommendations for policy makers and administrators to nurture a more inclusive, participatory, and a sustainable model of faculty empowerment and teacher leadership in the Kurdish context.
Teacher Leadership, Teacher Autonomy, Professional Development, Educational Policy.
The Impact of Human Resource Management Policies on Marketing Strategy Implementation
This paper examines the connection between Human Resource Management (HRM) policies and the implementation of marketing strategies in the marketing environment of Bazian Cement Factory. In particular, the study examines how Recruitment and Selection, Training and Development, and Performance Appraisal influence the marketing strategy implementation. In order to gather information, a survey was carried out on 200 of the workers in various departments within the factory. Structural equation modeling, or SEM, was used to test the links between the HRM policies and the implementation of the marketing strategies. The findings show that HRM policies play a significant role in the implementation of marketing strategies, and the role of HRM in the development of strategic capabilities of the marketing department is central. Recruitment and Selection, Training and Development, and Performance Appraisal were identified as major predictors, and the coefficients were positive and significant, implying that a better HRM practice is associated with a better implementation of marketing strategies. It is recommended to emphasize the constant enhancement of HRM practices, integrate an approach that would allow aligning HRM policies with the objectives of marketing, and encourage communication between HR and marketing departments. It is also suggested that investment in employee development programs and frequent reviews of HRM policies be made to enhance the synergy between HRM and marketing strategy implementation.
Human Resource Management (HRM), Marketing Strategies, Recruitment and Selection, Training and Development, Performance Appraisal.
The Use of Discourse Markers in Kurdish EFL Undergraduate Students’ Writing: at Raparin University.
The current study examines discourse markers which are important language devices that enhance coherence in writing. Coherence and cohesion in Kurdish EFL Undergraduate Students’ Writing are essential components that contribute to clarity and effectiveness. The aim of this study is to explore the extent to which Kurdish EFL undergraduate students at Raparin University, third-year morning class, utilize DMs in their writing. Moreover, to identify the difficulties that learners face and the most frequently used DMs. This study adopts Halliday and Hassan's cohesion model for the process of data analysis collected at Raparin University. For this purpose, mixed methods (quantitative and qualitative) are used in the process of data collection. As well as survey is used as a tool for this investigation. Fifty participants from Raparin University participated in answering survey questions. The results show that undergraduate students exhibit various kinds of frequency in utilizing additional types of DMs while writing an essay. Due to a lack of understanding about how to employ adversative, temporal, and causal forms of discourse markers, students overuse additional types of DMs, and their writing lacks cohesion and coherence to write an academic essay.
Discourse Markers Frequency, Coherence and Cohesion Challenges in Writing, Halliday and Hassan’s Cohesion Model, Kurdish Third Year Undergraduate Students.
Challenges of Using AI in Teaching EFL at the University of Duhok
The potential of integrating Artificial Intelligence (AI) into English as a Foreign Language (EFL) learning is invested in to a significant extent, which yields tangible progress in language teaching, testing, and learning. The use of AI in EFL education, however, is faced with certain challenges and specific barriers. This study aims to investigate the opinions of EFL instructors on these challenges and barriers. This research employs both qualitative and quantitative research strategies, which include interview sessions and a survey questionnaire, with 42 EFL teachers from the departments of English in colleges of Basic Education and Languages at the University of Duhok. The results showed that EFL teachers identify key challenges to AI adoption, including a lack of training, limited institutional support, and unreliable internet connections. Additionally, many teachers express concerns about the costs, the lack of sufficient computers, and the absence of clear guidelines for implementation. These barriers have notably hindered the practical integration of AI in the EFL classroom, limiting teachers' ability to apply new technologies and preventing a full understanding of AI’s potential to support personalized instruction and interactive learning environments. These findings offer valuable insights into methods that help EFL teachers increase their awareness of AI, enabling them to understand how AI can be effectively introduced into EFL practice without fear of failure.
Artificial Intelligence (AI), EFL Teachers, Language Education, Educational Technology, University of Duhok.
A Morpho-phonological Adaptation of English Loanwords into Central Kurdish in Selected Political Texts
The present study examines the morpho-phonological adaptation of English loanwords into Central Kurdish within the context of political news articles. The study focuses on how English lexical items are integrated phonologically and morphologically into the Central Kurdish Dialect (or CK), demonstrating the constant language contact and influence. For this purpose, a total of 9 political news articles are analyzed, drawn from three major Kurdish news outlets, namely, Rudaw, Channel 8, and Kurdistan 24 (K24), that were published during the first quarter of 2025 (January, February, and March). The selection of articles was based on their titles and likelihood of containing loanwords from English. The articles covered news events of local, regional, and international political news, depending on the categorization as appears on the websites. The analysis focuses on segmental and supra-segmental phonological adaptation processes such as substitution, stress modification, syllable restructuring, as well as morphological integration through Kurdish inflectional and derivational patterns. The findings demonstrate and highlight systematic adaptation strategies of English loanwords into Central Kurdish, shaped by both linguistic structures and the sociopolitical role of media, particularly political news websites, as they get the most readers' attention nowadays.
English Loanwords, Lexical Borrowing, Phonological Adaptation, Morphological Adaptation, Language Contact.
Stylistic Analysis of Dorothy Parker’s Poem “A Dream Lies Dead”
This paper investigates the types of figurative and phonological features used by Dorothy Parker in her poem “A Dream Lies Dead.” Based on Geophry Leech and Mick Short’s (2007) framework of literary analysis, the poem employs various figurative and phonological schemes, including imagery, metaphor, personification, hyperbole, and anaphora, as well as rhyme, repetition, assonance, and consonance. The paper addresses three main questions related to the types of grammatical and lexical schemes used in the poem, the most frequent one(s) applied, and the poetess’s purpose behind using them. To accomplish the study, the heuristic checklist of linguistic and stylistic categories, presented by Leech and Short (2007), was applied. The checklist included basic levels of analysis which included lexical categories, grammatical categories, figures of speech, context, cohesion, and semantic features. The semantic features in the framework are separated, as they could be accessed through other categories and conveyed through basic language structures. Results of the analysis showed frequent usage of various figurative and phonological devices reflecting the poetess’s feelings and spiritual state that prevail through the poem. Among several linguistic features, personification, imagery and metaphor were mostly used to express all types of meanings conveyed in the poem and, at the same time, enhance the humanitarian phase with all the emotions and struggles people experience.
Dorothy Parker, Stylistic analysis, Metaphor, Imagery, Personification.
A Multimodal Discourse Analysis of Posters in the 2024 Parliamentary Election Campaign of the Kurdistan Region of Iraq
The present study is an investigation into the multimodal discourse analysis of campaign posters used by political parties, political coalitions, and independent candidates during the 2024 parliamentary elections in the Iraqi Kurdistan Region. In the current study, the researchers will utilize a multimodal discourse analysis approach so as to explore and find out how meanings are constructed and communicated through different modes such as verbal, visual, audio and so on. The main objective is to examine the various tools and strategies employed by the political candidates in designing the posters to convey their plans, programs, and appeal to the electorate. To conduct a comprehensive exploration of the multimodal discourse in the 2024 parliamentary election campaigns of the Iraqi Kurdistan Region, the present study will analyze a sample of five campaign posters of four nominees from four different political parties and one independent candidate. The posters have been carefully selected to represent a diverse range of political parties and independent candidates. The findings demonstrate how nominees use linguistic components, including Kurdish text and straightforward, uncomplicated language, to demonstrate their sense of politics and their self-confidence. Additionally, the employment of social markers and close facial expressions increases connection and audience participation.
Multimodal Discourse, Kurdistan Electoral Parliament, Poster, Voter, Political Party, Candidates .