Over the past decades, the world has witnessed radical changes on many levels, including the economic, financial, capital markets, and the growth of multinational corporations, which led to an increase in the demand for financial and accounting information that is understandable, reliable, and transparent, and comparable across international borders. The International Reporting Standard (IFRS) Fifi helps in carrying out this task by comparing the financial performance of institutions across countries.The main objective of this study is to demonstrate the impact of the application of international financial reporting standards on the improvement of financial performance and to compare the effects of financial ratios results in the field of liquidity, profitability and indebtedness, as the study was applied in The commercial banks were used as a sample for the study, and the main performance indicators were used through the financial ratios of the selected banks for the data related to the annual report published according to the International Financial Reporting Standards (IFRS) for the past four years before and after the habituation (IFRS). Ratios are important for different stakeholders, especially investors, so this study focused on the extent of the difference between the results of the financial ratios applied to the financial data prepared under both the unified accounting system and the international financial reporting standards for a sample of commercial banks listed in the Iraq market for financial securities of the Iraqi Commercial Bank , and the Iraqi divine knowledge, and the study reached a set of conclusions, the most important of which is the difference in the accounting rules and practices in light of both the international accounting standards and the unified accounting system, as the results of the study showed that due to the lack of familiarity with the international financial reporting standards in full, it had a slight impact as the recommendations of the study On financial ratios, and there are still many restrictions in front of the application of these standards in their correct form, whether these restrictions are related to local accounting policies or related to an efficient market due to the availability of fair value for many items of the general budget when preparing financial reports. The study recommended the need for banks to fully apply the international financial reporting standards for the purpose of demonstrating their impact on financial performance, as well as the study recommending the existence of an independent supervisory body to ensure the extent of the commitment of banks listed in the financial stock market to apply the international financial reporting standard.
{"title":"The Impact of Applying International Financial Reporting Standards on Improving Financial Performance in Commercial Banks","authors":"Shleir Tofiq, B. Najm","doi":"10.54809/jkss.vi3.239","DOIUrl":"https://doi.org/10.54809/jkss.vi3.239","url":null,"abstract":"Over the past decades, the world has witnessed radical changes on many levels, including the economic, financial, capital markets, and the growth of multinational corporations, which led to an increase in the demand for financial and accounting information that is understandable, reliable, and transparent, and comparable across international borders. The International Reporting Standard (IFRS) Fifi helps in carrying out this task by comparing the financial performance of institutions across countries.The main objective of this study is to demonstrate the impact of the application of international financial reporting standards on the improvement of financial performance and to compare the effects of financial ratios results in the field of liquidity, profitability and indebtedness, as the study was applied in The commercial banks were used as a sample for the study, and the main performance indicators were used through the financial ratios of the selected banks for the data related to the annual report published according to the International Financial Reporting Standards (IFRS) for the past four years before and after the habituation (IFRS). Ratios are important for different stakeholders, especially investors, so this study focused on the extent of the difference between the results of the financial ratios applied to the financial data prepared under both the unified accounting system and the international financial reporting standards for a sample of commercial banks listed in the Iraq market for financial securities of the Iraqi Commercial Bank , and the Iraqi divine knowledge, and the study reached a set of conclusions, the most important of which is the difference in the accounting rules and practices in light of both the international accounting standards and the unified accounting system, as the results of the study showed that due to the lack of familiarity with the international financial reporting standards in full, it had a slight impact as the recommendations of the study On financial ratios, and there are still many restrictions in front of the application of these standards in their correct form, whether these restrictions are related to local accounting policies or related to an efficient market due to the availability of fair value for many items of the general budget when preparing financial reports. The study recommended the need for banks to fully apply the international financial reporting standards for the purpose of demonstrating their impact on financial performance, as well as the study recommending the existence of an independent supervisory body to ensure the extent of the commitment of banks listed in the financial stock market to apply the international financial reporting standard.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121649602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The role of water resources on the distribution of rural settlements in Khdiran sub-district Water, one of the most important natural resources, is constantly renewed in nature and therefore considered a renewable resource. It is also one of the resources without which life cannot be sustained. Currently, the lack of ability to provide the necessary amount of water is considered one of the biggest problems at the global, international, and even regional levels. In this research, we discuss the impact of water resources on the distribution of rural settlements in Khdiran subdistrict. The importance of this research is that it presents the relationship and impact of water resources on rural settlements in the Khdiran sub-district in a scientific manner through the use of several modern maps and equations. The main objective of the research is to identify the role of water resources on the distribution and size of rural settlements in the study area and find the relationship between them. The preparation of water resource maps in the study area and the selection of village centers to show the relationship between them divided the study into two parts: The first part is to introduce the environmental characteristics of the study area. In this study, we have reached some results, including: The location of the study area contributes to the richness of the area in water resources based on its natural characteristics, which play an important role. Residents in the study area rely more on groundwater for their daily activities and use less surface water. The availability of large amounts of water resources in the form of surface and groundwater affects the distribution, density, and pattern of human settlements like this: A. Distribution of large human settlements near streams, rivers, and springs. B. Scattered patterns appear at the regional level according to the nearest neighbor coefficient due to the distribution of human settlements on the main streams and rivers.
{"title":"The Role of Water Resources on the Distribution of Rural Settlements in Khdiran District","authors":"Hushyar Ibrahim Mina, Azhin Anwar Yusif","doi":"10.54809/jkss.vi3.232","DOIUrl":"https://doi.org/10.54809/jkss.vi3.232","url":null,"abstract":"The role of water resources on the distribution of rural settlements in Khdiran sub-district Water, one of the most important natural resources, is constantly renewed in nature and therefore considered a renewable resource. It is also one of the resources without which life cannot be sustained. Currently, the lack of ability to provide the necessary amount of water is considered one of the biggest problems at the global, international, and even regional levels. In this research, we discuss the impact of water resources on the distribution of rural settlements in Khdiran subdistrict. The importance of this research is that it presents the relationship and impact of water resources on rural settlements in the Khdiran sub-district in a scientific manner through the use of several modern maps and equations. The main objective of the research is to identify the role of water resources on the distribution and size of rural settlements in the study area and find the relationship between them. The preparation of water resource maps in the study area and the selection of village centers to show the relationship between them divided the study into two parts: The first part is to introduce the environmental characteristics of the study area. In this study, we have reached some results, including: The location of the study area contributes to the richness of the area in water resources based on its natural characteristics, which play an important role. Residents in the study area rely more on groundwater for their daily activities and use less surface water. The availability of large amounts of water resources in the form of surface and groundwater affects the distribution, density, and pattern of human settlements like this: A. Distribution of large human settlements near streams, rivers, and springs. B. Scattered patterns appear at the regional level according to the nearest neighbor coefficient due to the distribution of human settlements on the main streams and rivers.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128482915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research proposes philosophy as an intellectual immunity and a way to open up to others in order to prevent violence discussed. Therefore, the research is a serious philosophical attempt to discuss one of the dangerous issues that contemporary man suffers from, which is terrorism and violence extremism. The philosophical approach to this issue is analysis and criticism, and then the alternative available to it. Secondly, the research deals with the interpretation of the role of philosophy in how to deal with crises by presenting keyconcepts and ideas stemming from the great philosophers. The new interpretation that the researcher offers to philosophy is that philosophy is an intellectual and preventive deterrent to extremism and terrorism. In other words; Philosophical thinking is tantamount to digging up the wrong intellectual and logical foundations on which extremism and terrorism are based. By presenting the alternative, and the effort is not focused only on denouncing or rhetorically denouncing the issue. The research is an answer to the questions that are often asked: What is the role of philosophy in dealing with the crises that contemporary man is going through? Can critical philosophical thought be an intellectual and mental skill to reduce the effects of extremist thought or weaken the tendency toward extremism? Can the extremist person be intellectually deformed and mentally ill, or are there other things behind him? Through this question, the researcher goes deep into Greek philosophy, especially Stoicism, and defines philosophy through the role or function it plays in dealing with the problem of terrorism and extremism.
{"title":"The impact of Philosophy and Critical Thinking as ‘Intellectual Immunity’ in Deterring Violence Thought","authors":"Nawzad Jamal Hama Faraj","doi":"10.54809/jkss.vi3.238","DOIUrl":"https://doi.org/10.54809/jkss.vi3.238","url":null,"abstract":"This research proposes philosophy as an intellectual immunity and a way to open up to others in order to prevent violence discussed. Therefore, the research is a serious philosophical attempt to discuss one of the dangerous issues that contemporary man suffers from, which is terrorism and violence extremism. The philosophical approach to this issue is analysis and criticism, and then the alternative available to it. Secondly, the research deals with the interpretation of the role of philosophy in how to deal with crises by presenting keyconcepts and ideas stemming from the great philosophers. The new interpretation that the researcher offers to philosophy is that philosophy is an intellectual and preventive deterrent to extremism and terrorism. In other words; Philosophical thinking is tantamount to digging up the wrong intellectual and logical foundations on which extremism and terrorism are based. By presenting the alternative, and the effort is not focused only on denouncing or rhetorically denouncing the issue. The research is an answer to the questions that are often asked: What is the role of philosophy in dealing with the crises that contemporary man is going through? Can critical philosophical thought be an intellectual and mental skill to reduce the effects of extremist thought or weaken the tendency toward extremism? Can the extremist person be intellectually deformed and mentally ill, or are there other things behind him? Through this question, the researcher goes deep into Greek philosophy, especially Stoicism, and defines philosophy through the role or function it plays in dealing with the problem of terrorism and extremism.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"82 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120817935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The archaeological remains of religious buildings are part of the remaining cultural remains that are scattered in the city of Akre. Which the city of Bagyal passed through successive to this day, especially that the mosques are part of the archaeological remains in the city at that time, after the spread of the Islamic religion and the stage of the beginning of the conquests in the region, “and that the mosque of the companions was a Jewish temple and then turned into the mosque according to information spread from the people of the region” but there are no sources to mention the mosque above. According to the scientific aspirations by the researcher, it was shown to us that the mosque according to the plans of the walls and archaeological remains that in the past it was a Jewish synagogue and then turned into the mosque, and we have evidence that the mosque has been renovated by increasing the mihrab and the special possibilities of the chapel and increasing the extensions and architectural units such as utilities, water cycle, rooms and muezzin rooms. It should be noted that the mosque is generally part of religious buildings. In particular, this mosque is a kind of national archaeological identity related to the history of the city of Akre and its suburbs. The concept of the mosque
{"title":"Sahaba Mosque (Akre) and its Role in the Development of National Tourism Archaeological","authors":"Aras Isamel Khider, Jange Zrar Khudhur","doi":"10.54809/jkss.vi3.237","DOIUrl":"https://doi.org/10.54809/jkss.vi3.237","url":null,"abstract":"The archaeological remains of religious buildings are part of the remaining cultural remains that are scattered in the city of Akre. Which the city of Bagyal passed through successive to this day, especially that the mosques are part of the archaeological remains in the city at that time, after the spread of the Islamic religion and the stage of the beginning of the conquests in the region, “and that the mosque of the companions was a Jewish temple and then turned into the mosque according to information spread from the people of the region” but there are no sources to mention the mosque above. According to the scientific aspirations by the researcher, it was shown to us that the mosque according to the plans of the walls and archaeological remains that in the past it was a Jewish synagogue and then turned into the mosque, and we have evidence that the mosque has been renovated by increasing the mihrab and the special possibilities of the chapel and increasing the extensions and architectural units such as utilities, water cycle, rooms and muezzin rooms. It should be noted that the mosque is generally part of religious buildings. In particular, this mosque is a kind of national archaeological identity related to the history of the city of Akre and its suburbs. The concept of the mosque","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122430311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Bzhar Nasradeen Majeed, Kanar Kamal Salih, Araz Mohammed Mahmood
This study aimed at investigating the influences of financial reports on rational investment decision-making in Iraqi companies. Before this study, researchers focused on the role of financial reports in decision-making for multinational companies. However, financial statements can play an important effect in Iraq’s stock exchange. The researchers used a questionnaire to answer the research questions. The SPSS statistical program was used to analyze the findings of the study. Furthermore, the factors that affect the actual use of financial reports in the decision-making process showed a significant relationship between the level of education and the use of financial statements. Today, it is possible to present financial reports in many ways. This makes it difficult to compare the financial reports of organizations within the same geographical area to suit the report of investors. The data that were collected and analyzed with the use of frequency tables the outcome being, the importance of financial reports, relative analysis, and previous financial reports are correlated with investment decisions positively. However, reasons used for financial reports are linked to investment decisions insignificantly.
{"title":"Financial Report and Investment Decision: Perceptions of Iraqi Investors","authors":"Bzhar Nasradeen Majeed, Kanar Kamal Salih, Araz Mohammed Mahmood","doi":"10.54809/jkss.vi3.242","DOIUrl":"https://doi.org/10.54809/jkss.vi3.242","url":null,"abstract":"This study aimed at investigating the influences of financial reports on rational investment decision-making in Iraqi companies. Before this study, researchers focused on the role of financial reports in decision-making for multinational companies. However, financial statements can play an important effect in Iraq’s stock exchange. The researchers used a questionnaire to answer the research questions. The SPSS statistical program was used to analyze the findings of the study. Furthermore, the factors that affect the actual use of financial reports in the decision-making process showed a significant relationship between the level of education and the use of financial statements. Today, it is possible to present financial reports in many ways. This makes it difficult to compare the financial reports of organizations within the same geographical area to suit the report of investors. The data that were collected and analyzed with the use of frequency tables the outcome being, the importance of financial reports, relative analysis, and previous financial reports are correlated with investment decisions positively. However, reasons used for financial reports are linked to investment decisions insignificantly.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122605966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Civil lawsuits are settled by taking a set of procedures that start with a judicial claim and fall out with the issuance of a conclusive judgment. These procedures must take an appropriate period of time for the courts to reach the truth in their judgment. However, the way it’s going on nowadays which everyone complains about; is prolongation of the resolution of these lawsuits, which is not justified by the issuance of unbiased judgments. Accordingly, we try in this research to detect the insufficiency in the legal provision that contributes in delaying the resolution of lawsuits, to find appropriate solutions in this matter, and offer recommendations guarantee speeding up of resolution of these lawsuits.
{"title":"Dealing with Prolonging the Resolution of Civil Lawsuits","authors":"A. Ahmed","doi":"10.54809/jkss.vi3.241","DOIUrl":"https://doi.org/10.54809/jkss.vi3.241","url":null,"abstract":"Civil lawsuits are settled by taking a set of procedures that start with a judicial claim and fall out with the issuance of a conclusive judgment. These procedures must take an appropriate period of time for the courts to reach the truth in their judgment. However, the way it’s going on nowadays which everyone complains about; is prolongation of the resolution of these lawsuits, which is not justified by the issuance of unbiased judgments. Accordingly, we try in this research to detect the insufficiency in the legal provision that contributes in delaying the resolution of lawsuits, to find appropriate solutions in this matter, and offer recommendations guarantee speeding up of resolution of these lawsuits.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121622057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research attempts to detect the meanings of social identity of an individual as an actor in life and its relation to the other individuals. Thoughts and behaviors are related to identity. At the same time Identity represent two characteristics (differences and similarities). Members of one social group are similar to each other within the group and also different from members of another social group. The combination of these two characteristics simultaneously within the group becomes an indication for identity. However, the individual has his own identity and no two people are alike of each other, but within the frame of the groups there are commonalities and similarities between individuals. The points in which individuals shares the same values may be the constituent races of identity including (gender, ethnicity, race and religion). Each of the dimensions of (social, cultural, political) are forms an individual’s social identity within the group. The research seeks to find these meanings in the Kurdish films and to reveal the social identity of the Kurdish individual. The findings of the study as follows; 1. Although Social identity it appears stable on the surface, however, changes in social circumstances will cause changes in identity. 2. To understand some scientific facts regarding the issue of Kurdish social identity and its reflection in the Kurdish films. 3. Identify and recognize the cultural and social characteristics of the Kurdish people and their appearance in the Kurdish films. 4. The individual’s identity status is determined by his or her self-identity and its attachment to his or her group. Thus, it shows the identity of the heroes of at Kurdish movies. 5. From the individual’s point of view, his/ her behavior is part of his/ her social identity, but in the event of isolation or deprivation from his social group, the individual’s behavior may change, because in the view of the Canadian sociologist (Goffman), the individual is acting, once on the stage (as his social group), once behind the stage (outside his social group).
{"title":"Social Identity in Kurdish Film from a Theoretical and Sociologists Perspectives","authors":"Hawraz Muhamad Hamarasheed, Paiman Abdulqader Majid","doi":"10.54809/jkss.vi3.233","DOIUrl":"https://doi.org/10.54809/jkss.vi3.233","url":null,"abstract":"This research attempts to detect the meanings of social identity of an individual as an actor in life and its relation to the other individuals. Thoughts and behaviors are related to identity. At the same time Identity represent two characteristics (differences and similarities). Members of one social group are similar to each other within the group and also different from members of another social group. The combination of these two characteristics simultaneously within the group becomes an indication for identity. However, the individual has his own identity and no two people are alike of each other, but within the frame of the groups there are commonalities and similarities between individuals. The points in which individuals shares the same values may be the constituent races of identity including (gender, ethnicity, race and religion). Each of the dimensions of (social, cultural, political) are forms an individual’s social identity within the group. The research seeks to find these meanings in the Kurdish films and to reveal the social identity of the Kurdish individual. The findings of the study as follows; \u00001. Although Social identity it appears stable on the surface, however, changes in social circumstances will cause changes in identity. \u00002. To understand some scientific facts regarding the issue of Kurdish social identity and its reflection in the Kurdish films. \u00003. Identify and recognize the cultural and social characteristics of the Kurdish people and their appearance in the Kurdish films. \u00004. The individual’s identity status is determined by his or her self-identity and its attachment to his or her group. Thus, it shows the identity of the heroes of at Kurdish movies. \u00005. From the individual’s point of view, his/ her behavior is part of his/ her social identity, but in the event of isolation or deprivation from his social group, the individual’s behavior may change, because in the view of the Canadian sociologist (Goffman), the individual is acting, once on the stage (as his social group), once behind the stage (outside his social group).","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128977326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The research tagged with )Tourism components and their role in tourism investment in the Kurdistan Region of Iraq( aims to show the components of tourism investment and the volume of tourism investment in the Kurdistan Region and its role in the local economy. For the period )20072021-(, the research reached a set of conclusions, including that the Kurdistan Region possesses natural and human ingredients for tourism investment with the continuous increase in tourism demand for it due to the security, political and economic stability that characterizes the Kurdistan Region, with the exception of the years )2014 to 2016(. ( due to the security and political turmoil in Iraq as well as the internal financial crisis, and the research reached a set of recommendations that in turn lead to an increase in tourism investment and the size of its contribution to the local economy in the Kurdistan Region.
{"title":"The Role of Tourism Potential in Tourism Investment in Iraqi Kurdistan from (2007-2021)","authors":"Dunay Mohamad Ali, Aswad Qadir Ahmed","doi":"10.54809/jkss.vi2.222","DOIUrl":"https://doi.org/10.54809/jkss.vi2.222","url":null,"abstract":"The research tagged with )Tourism components and their role in tourism investment in the Kurdistan Region of Iraq( aims to show the components of tourism investment and the volume of tourism investment in the Kurdistan Region and its role in the local economy. For the period )20072021-(, the research reached a set of conclusions, including that the Kurdistan Region possesses natural and human ingredients for tourism investment with the continuous increase in tourism demand for it due to the security, political and economic stability that characterizes the Kurdistan Region, with the exception of the years )2014 to 2016(. ( due to the security and political turmoil in Iraq as well as the internal financial crisis, and the research reached a set of recommendations that in turn lead to an increase in tourism investment and the size of its contribution to the local economy in the Kurdistan Region.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126913192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study examines the measuring and analyzing selected determinants of public debt in Iraq from 2004 to 2019. It first reviews the major events that led to deterioration of the state’s capacity in preventing risky borrow- ings before the fall of the Ba’ath regime. It then turns to the period under study, and applies the Fully Modified OLS )FMOLS( cointegration framework based on data from the central bank of Iraq. The main results show that public debt has been caused by a mixture of factors including a small share of non-oil revenue, increasing operational expenditure at the expense of investment expenditure by the government, and the ISIS attack. It also touches on the link between sectarianism and public debt, and explores the burden of debt services on ac- cumulating public debt. It concludes that there is always a risk of increasing budget deficit; thus, a proper plan for managing public debt is vital to prevent a debt default.
{"title":"Measuring and Analyzing Selected Determinants of Public Debt in Iraq (2004-2019)","authors":"Sazan Tahir Saeed, Nyaz Najmalddin Noori","doi":"10.54809/jkss.vi2.224","DOIUrl":"https://doi.org/10.54809/jkss.vi2.224","url":null,"abstract":"This study examines the measuring and analyzing selected determinants of public debt in Iraq from 2004 to 2019. It first reviews the major events that led to deterioration of the state’s capacity in preventing risky borrow- ings before the fall of the Ba’ath regime. It then turns to the period under study, and applies the Fully Modified OLS )FMOLS( cointegration framework based on data from the central bank of Iraq. The main results show that public debt has been caused by a mixture of factors including a small share of non-oil revenue, increasing operational expenditure at the expense of investment expenditure by the government, and the ISIS attack. It also touches on the link between sectarianism and public debt, and explores the burden of debt services on ac- cumulating public debt. It concludes that there is always a risk of increasing budget deficit; thus, a proper plan for managing public debt is vital to prevent a debt default.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116061614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Although criticism of culture and capitalist society forms a major part of Adorno’s work, his educational views and critical pedagogy make an important contribution to the philosophy of contemporary education, As the beginning of critical pedagogy go back to the Frankfurt School, specifically Adorno, the research analyzes Adorno’s criticism of contemporary capitalist education and strong alternatives from Adorno’s perspective, in different contexts, which is based on two questions, On the one hand, it explains how the instrumental reason and scientific played a role in human domination over nature since the beginning of the Enlightenment, and then criticizes this education how it played a role in the emergence of totalitarian and radical nationalist regimes that are at the forefront of human extermination is explained by the example of the Auschwitz essay, in this center both types of criticism are important for today’s education of humanity and the Kurdistan Region, because education in contemporary capitalist society has lost its essence and has become a fake education, half-education )Halbbildung(, The main question in the research is what are the strong alternative to pass this education? It is explained in detail, to educate an autonomous and critical individual.
{"title":"Criticism of Contemporary Capitalist Education and Adorno’s Educational Vision as a Strong Alternative","authors":"Twana Abdulrahman Abdullah, Azad Abdullah Hama","doi":"10.54809/jkss.vi2.219","DOIUrl":"https://doi.org/10.54809/jkss.vi2.219","url":null,"abstract":"Although criticism of culture and capitalist society forms a major part of Adorno’s work, his educational views and critical pedagogy make an important contribution to the philosophy of contemporary education, As the beginning of critical pedagogy go back to the Frankfurt School, specifically Adorno, the research analyzes Adorno’s criticism of contemporary capitalist education and strong alternatives from Adorno’s perspective, in different contexts, which is based on two questions, On the one hand, it explains how the instrumental reason and scientific played a role in human domination over nature since the beginning of the Enlightenment, and then criticizes this education how it played a role in the emergence of totalitarian and radical nationalist regimes that are at the forefront of human extermination is explained by the example of the Auschwitz essay, in this center both types of criticism are important for today’s education of humanity and the Kurdistan Region, because education in contemporary capitalist society has lost its essence and has become a fake education, half-education )Halbbildung(, The main question in the research is what are the strong alternative to pass this education? It is explained in detail, to educate an autonomous and critical individual.","PeriodicalId":422187,"journal":{"name":"Journal of Kurdistani for Strategic Studies","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114382566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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