Journal of Kurdistani for Strategic Studies

The possibility of using Block Chain technology in the accounting environment and its impact on revenue recognition under the International Financial Reporting Standard IFRS 15

2023-08-31T07:20:36+00:00

This study dealt with the impact of using blockchain technology on revenue recognition under IFRS 15, an analytical Survey study of the opinions of a sample of observers, administrators and financiers in a sample of industrial economic units in the Kurdistan Region-Iraq and the study followed the descriptive analytical approach, due to its suitability to the nature of the study, and also used the questionnaire as a tool to collect data from the individuals of the study sample, and the study was applied to a sample of (10) industrial economic units in the Kurdistan region of Iraq, distributed questionnaire form with a number of (90) questionnaires in the study community represented by economic units The Iraqi private industrial company operating in the Kurdistan region of Iraq, recovered (85) questionnaires, which amounts to( 94.44)%. To achieve the objectives of the study, the researcher prepared a questionnaire and relied on it in the Applied study in order to collect data, and some statistical analysis methods were used to measure and test variables.
This study aimed to identify the use of blockchain technology in the accounting environment and its impact on revenue recognition under IFRS 15, and to identify the five steps through which revenue is recognized in accordance with IFRS 15. The study reached a set of conclusions, the most important of which is that this sector recognizes revenue according to the completed contract method, as it was noted that the revenues and costs of contracts are fixed in their total amount in the statement of financial position, although there are costs related to previous and subsequent periods, as well as the possibility of applying the said Standard in the contracting sector after meeting the requirements of the said Standard . In the light of these results, the study reached several recommendations, the most important of which is the importance of promoting and developing the use of blockchain technology in industrial economic units because of its positive effects on assessing financial performance and achieving the appropriate competitive advantage to achieve revenue recognition with the customer contract from raising its profits and achieving their sustainability as a result of: reducing costs, improving the quality and efficiency of industrial services, increasing transaction volume, increasing profits, ease of entry into local and international markets, saving time and effort. The study recommended the need to develop the accounting system on the use of blockchain blockchain technology with IFRS (IFRS 15) and work on issuing instructions that oblige industrial economic units to apply them.

The Position of the God Haldi in the Urartian Kingdom in the light of archaeological sources

2023-08-30T21:39:42+00:00

The Urartians are considered to be one of the indigenous people of ancient Kurdistan and the Zagros regions in the first millennium B.C, the Kingdom of Urartu covered a vast area, from Syrian Kurdistan in the west and the Black sea in the north to Iranian and Armenian Kurdistan in the east and northest to Diyana, Sidakan and Amedi in southern Kurdistan. In this context, the Urartians were able to become the owners of an important civilization and Kingdom to play their role in the region. In this study we will try to present the position of this God in the light of the archaeological material sources that mention the position of this God in the Kingdom of Urartian. It is worth mentioning that in addition to the cuneiform texts that mention the position of this God in the record of the kings of Urartian. The importance of this study is reflected in the artistic remains left behind by the Urartians throughout their reign. The method of this study is an artistic method to analyze and interpret the position of this God and identify these opinions about his position in the light of material and written archaeological sources. The results of this study showed that the Urartian view of the God Haldi was the source of all Goodness, strength and power so throughout the Kingdom of Urartu remained unchanged until 714 B.C, as a result of the Assyrian Campaign destroyed the city and looted the temple and took away the statue of Haldi and his wife Bakbartu to the city of Musasir, as a result of treaty between the Assyrians and the Urartians, all this evidence confirms that Haldi had prominent position and a significant role in the Kingdom of Urartu.

Oppositional Defiant Disorder (ODD) among children with Autism Spectrum Disorder

2023-08-30T21:18:57+00:00

Previous studies have shown the consequences of Oppositional Defiant Disorder (ODD) among children. It has been argued that autistic children could suffer from high level of (ODD). Due to the importance of this topic, this study attempted to investigate the prevalence of (ODD) among autistic children. The sample consisted of 64 autistic children (age range 3-11 years old) who were randomly selected from three centers in Sulaimani city. A scale by Al-Dusuqi (2015) was utilized to measure (ODD) and the psychometric characteristics such as validity and reliability for this scale was extracted. The results of the study showed that the prevalence of (ODD) among children with autism spectrum disorder was 31%. Children, suggesting that thirty one percent of the autistic children are suffer from Oppositional Defiant Disorder. It was also found that boys have high level of (ODD) than females. Concerning the differences based on the age group, it was revealed that increasing age is a significant contributor to the occurrence of (ODD) among autistic children. In light of these results, several recommendations have been made.

Investigation of the Role of Certain Explanatory Variables on Risk Aversion and Sorting among Employees in Iraqi Kurdistan

2023-09-04T15:38:13+00:00

`Understanding the significance of the risk attitude on sorting between public and private workers helps policymakers in introducing reforms in the labor market regulations that prevent oversized public sector jobs and encourage selection into private sector jobs. The current study attempts to assess the role of certain factors such as gender, type of employment and work training on risk aversion among employees in the Kurdistan region of Iraq. Given that public sector jobs provide higher job security than private sector jobs, workers’ risk attitudes can be an important determinant of sector choice. The data of the study was collected from a sample of 300 fourth-stage evenings shift college students from the universities of Sulaimani, Charmo University and Sulaimani Polytechnic University who have already been employed in either the public or private sector. The results of the study indicated that the models containing Gender, Employment type and Work Training as predictors were significant for some of the risk aversion and sorting, particularly 20% and 10% of risk aversion. One-third of risk aversion was found to be related to gender, suggesting that males had reported the aforementioned risk more than females. However, no statistically significant associations were found between 50% of risk aversion and all the independent variables.

Turkey's geopolitical importance in maintaining EU energy security

2023-08-30T20:56:27+00:00

Demonstrating Turkey’s importance to the EU, how Turkey and the EU deal with energy among themselves is the main research question. Based on a descriptive and analytical approach, an attempt has been made to understand the content of Turkey’s role and influence in ensuring EU energy security, which is a kind of complementarity in the EU and Turkey’s energy policy. Turkey is of great importance to the EU in providing energy security as an economic resource and later as a security resource. This importance is reflected in the transportation of several oil pipelines to the European Union, the neighborhood of several countries rich in oil and natural resources.

The role of internal audit in applying the self – assessment of internal control systems according to the COSO committee

2023-08-31T07:32:27+00:00

The study aimed to demonstrate the role of internal audit in the self-assessment of internal control systems according to the COSO framework represented by (control environment, risk assessment, control activities, information and communication, monitoring, setting goals, setting events), in addition to standing on the importance of internal audit in self-assessment . The study was distinguished by its descriptive approach in presenting and analyzing the results, through the design of the questionnaire as a tool for the study, and it was distributed to a sample of accountants and auditors working in a sample of bank branches operating in Sulaymaniyah Governorate, as (122) forms were distributed, and (109) were recovered. Forms from them, where (100) forms were valid for analysis, i.e. 91.7% of the retrieved forms and 81.9% of the distributed forms. After applying the statistical program (spss) on it. The study reached a set of important conclusions, among them, it was found that the self-assessment system of internal control systems leads to the improvement and development of the components (removal) of internal control represented by (control environment, risk assessment, control activities, developing Events and objectives), and that the existence of an effective internal control operating under the plans, programs, procedures and laws will lead to the application of an efficient self-evaluation system. The study also delivered a set of recommendations, the most important of which is the need to strengthen the role of internal audit when applying the self-assessment system of internal control systems by tracking the internal audit department to the highest executive level in the organizational structure in banks as an independent administrative unit, and the need for local professional organizations to adopt the recent developments of the internal control framework. According to COSO

Estimation of the runoff of the Qalatopzan and Parewla Basins using the (SCS-CN) model

2023-08-30T19:50:30+00:00

In this study, water runoff estimation by SCS-CN model for both Qalatopzan and Parewla watersheds which located in northeastern of Iraq and eastern part of Kurdistan Region in Kalar district, and lies on latitude (34o:51-: 33=) and (35o :04-: 52=) north and longitude (45o:21-: 50=) and(45o :34-: 59=) east thet located in the semi-mountainous area. The total catchment area is about (235.46 km2), and Qalatopzan watershed with an area of (148.74 km2) with a rate of (63.17%) and Parewla drainage with an area of (86.72 km2) and (36.83%) form the research area which distributed into two main streams and (8) Sub-watersheds, each of which includes four minor sub-watersheds.
Rainfall irregularities accompanied by environmental and climatic effects have created water shortage problems for the study area, especially during the dry seasons, and in order to achieve the research objective which is to determine the amount of water flowing and appoint the level of utilization of hydrology of both watersheds, each of its files (DEM12.5m), aerial imagery (Landsat8 OLI), Geographic Information Systems and Remote Sensing (GIS & RS) techniques were used. After taking (10) soil samples and determining the numerical value of soil turbidity and humidity and the appearance of (7) different land uses and taking a wave of rainfall.
The study concluded that the average depth of the runoff water in the study area is equal to (22.41 mm) which is (24.72 mm) in the main watershed of Qalatopzan and (20.11 mm) in the main watershed of Pariole, and the water flowing is about (2,60m3), while in the main reservoir of Qalatopzan (3.34m3) and in Parewla is (1.77m3). Finally, the results obtained are an important basis for the development of water harvesting and exploiting plans, so as to meet water needs and sustain human activities along the border of both brooks.

Case System in Hawrami Dialect

2023-08-31T07:08:28+00:00

This study delves into the case system in Hawrami dialect as a pivotal grammatical phenomenon within the generative grammar framework. This theoretical framework applies universally to all natural languages, as all sentence phrases must adhere to the rules and principles of this theory, however, it is important to note that the specific case markers may differ among languages, as each language handles case marker according to its own unique characteristics. These markers may include elements such as (morphology, inflection, sign-sign movement, or position). With a distinctive focus on the Hawrami dialect, this research offers a fresh perspective by proposing that the dialect employs a principle rooted in position and inflection to delineate sentence phrases. This hypothesis is substantiated through comparative analyses with related dialects, revealing the absence of dialect-specific morphemes dedicated to case marking. In The research will use analytical description method, the study synthesizes sources that encompass both written materials and firsthand narratives from native speakers, facilitating meticulous verification of research hypotheses. Augmented by comparative instances from languages such as Hungarian, Arabic, English and Germany. The inquiry draws broader linguistic parallels. While predominantly grounded in the generative grammar theory, the study adroitly integrates elements of the minimal program as needed. This strategic adaptation enhances the exposition of the case system's distinct features, particularly its differentiation from other grammatical attributes like the ergative. The culmination of the investigation advances the assertion that, akin to the middle dialect of the Sulaimani variant, the Hawrami dialect adheres to a nominative-accusative case system for marking cases. Notably, this case system is intricately intertwined with syntactic positions, particularly in terms of syntactic inflection within morphosyntactic phrases. This dynamic interplay effectively signals case-receiver phrases or agreement phrases, shedding light on the intricate syntactic mechanisms that underpin case marking within this specific dialect.

Kurdish Cause (1975-1980) and its Impact on Iraq-Syria Relations

2023-08-30T21:30:25+00:00

Throughout the stages of contemporary Kurdish history, the Kurdish issue has had an impact on regional relations in general and the relationship between Iraq and Syria in particular. This impact became more evident during the Algiers Agreement, which marked the end of one of the most prominent Kurdish revolutions—the Aylool revolution. Simultaneously, it worsened Iraq-Syria relations. Researching the Kurdish question and its effect on the Iraq-Syria relationship during the Algiers Agreement reveals its distinctive characteristics. During this period, the strained relations between the two states were reflected in the Kurdish issue. Through the method of analysis and ascertaining of political events and incidents, we can highlight the significance of this matter. While the post-1975 era marked the emergence of new political parties in the Kurdish political and military landscape, the proliferation of these parties did not substantially influence the Kurdish issue. Additionally, the Kurdish political orientation in the region shifted, particularly in relation to Iraq and Syria. The Kurdish issue experienced a difficult phase, characterized by internal divisions and disarray within the Kurdish community. Meanwhile, the Kurds were unable to capitalize on the strained Iraq-Syria relationship. Despite a complete ban on political activities, Syria extended comprehensive support and cooperation to all South Kurdistan forces and political parties due to its deep-rooted disputes with Iraq. This financial and military assistance played a significant role in revitalizing the new revolution. Syria’s contrasting policy towards the Kurdish cause is evident. It is clear that regional countries utilized the Kurds as a means of pressure against each other, particularly for maintaining a balance in the region. This dynamic persisted until the 1980s, but with the changes that both Iraq and Iran underwent, including the collapse of the Algiers Agreement and shifts in regional relationships, Iraq’s disputes with Syria and Iran intensified. As a result, the Kurdish issue entered a new phase.

Sassanid remains between the Bachuk River and the Tigris River A field example in the Erbil plain

2023-08-30T21:07:31+00:00

This study deals with the history of the Sassanids and their effects in Iraqi Kurdistan, specifically the area between the Tigris and Little Zab rivers. By virtue of this important strategic location, the great powers competed to control it, and the effects left by the Sasanian civilization are no less important than the remnants of ancient civilizations such as the Sumerian and Akkadian, as well as the Assyrian, and it is only clear evidence of the extent of their spread and power in the region, and we find the influence of the Sasanian civilization on all aspects of life. Their inventions were less advanced than their predecessors. In this research, we will shed light on the most important Sasanian monuments that were revealed by the excavators’ shovels and recorded, through which we can form a clear idea of the extent of their influence and influence on the area between the Tigris and the Little Zab rivers.

Personality disorders of the parents of primary school students and its relationship to their oppositional defiant disorder

2023-09-04T15:16:08+00:00

The current study aimed to examine the prevalence of certain personality disorders، including antisocial، borderline and narcissistic among parents of basic education students. Similarly، it aimed to examine the prevalence of oppositional defiant disorder among basic education students، and the differences in the prevalence of these disorders according to gender. The current study also aimed to investigate the contribution of parents’ personality disorders in the variance of children’s oppositional defiant disorder. The researchers prepared four measures to examine parent’s personality disorders، and oppositional defiant disorder according to DSM-5. Regarding the study sample، the data was collected throughout a multi-stages random sampling method. One thousand eight hundred parents (900 fathers and 900 mothers) of third، fourth and fifth grade children in Sulaymanyeah basic education schools participated in the current study. Along with the parents، sixty teachers also filled out the oppositional defiant disorder questionnaire.The results indicated that the prevalence of antisocial personality disorder was %1 for both parents، and the prevalence of borderline personality disorder among mother was %2 and was %3 for father respectively. The narcissistic personality reached %5 according to the mothers’ questionnaire and was %4 according to the fathers’ questionnaire. Concerning the prevalence of children’s oppositional defiant disorder، based on the parents report، it was found that %5 children suffer from this and %6 based on the teacher reports. The findings also showed no statistically significant difference in the prevalence of parent’s antisocial personality disorder. However، a significant difference was noticed in borderline personality disorder in favor of the fathers. In addition، the prevalence of narcissistic personality disorder was found to be higher among mother compared to fathers. Gender difference was also found in oppositional defiant disorder، suggesting that males manifested higher level of oppositional defiant disorder than females. Finally، the result of the study indicated a positive correlation between parents’ antisocial personality disorder and children’s oppositional defiant disorder.

Geographical assessment of high school and vocational services in Kufri

2023-08-30T20:48:14+00:00

Educational services are one of the most important topics that many researchers in the field of human geography pay great attention to and conduct research on, especially in terms of geographical distribution and distribution methods, so in Therefore, the study attempts to work on the geographical distribution of educational services for educational stages High school and vocational education at the neighborhood level of Kifri, and how this service is fairly distributed to the residents of the research area with the right criteria to fully perform its duties, and meet the needs of all residents of the research area at the neighborhood level In the future, this stage of education is very important in the life of every student because it falls at the age of (15-18) years, which is a very sensitive and important age in every human life high school educational services or its choice Each profession will affect the future of students, so great attention should be paid to this stage of education. The research relies on data and information from the Germyan General Directorate of Education, as well as relying on GPS devices Relying on Geographic Information System (GIS) to determine The location of these services on the basic map of the study area, on the other hand, we have assessed the ability to provide these services compared to the criteria established in Iraqi planning, descriptive and analytical methods ( quantity) is used based on geographic information systems in appropriate analysis The distribution, the study showed that the distribution of these two services is dispersed and secondary education services are not at the level of the population of the study area, but vocational education services are not at the level of the population of the study area it’s a generation.