The aim of the research is explaining the relationship between the Digital Economy and Taxation System on income tax in Iraqi Kurdistan region, in addition to explain the impact of Digital Economy on Taxation System on income tax in Iraqi Kurdistan Region through its components and to show the extent to how this system copes with digital economy. to achieve the objectives of the research a questionnaire form designed wh ich consisting of questions relating to research variables and distributed to some of auditors and workers in General Directorate of Taxation (Directors, Auditors, Estimators) in Erbil, Sulaymaniyah, Duhok. One of the most important results of this research is the Taxation System in Iraqi Kurdistan Region doesn’t contain any legal texts which exempt digital companies from the taxation process, what the system lacks is the lack of appropriate taxation procedures for digital companies. based on the results of the research the researcher recommends paid more attention to develop information and communication technology by state in the tax directorates which will lead to the developing taxation system and increasing tax revenue
{"title":"The Role of The Growth of The Digital Economy on The Components of The Tax Accounting System for Income Tax","authors":"","doi":"10.25212/lfu.qzj.8.4.32","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.32","url":null,"abstract":"The aim of the research is explaining the relationship between the Digital Economy and Taxation System on income tax in Iraqi Kurdistan region, in addition to explain the impact of Digital Economy on Taxation System on income tax in Iraqi Kurdistan Region through its components and to show the extent to how this system copes with digital economy. to achieve the objectives of the research a questionnaire form designed wh ich consisting of questions relating to research variables and distributed to some of auditors and workers in General Directorate of Taxation (Directors, Auditors, Estimators) in Erbil, Sulaymaniyah, Duhok. One of the most important results of this research is the Taxation System in Iraqi Kurdistan Region doesn’t contain any legal texts which exempt digital companies from the taxation process, what the system lacks is the lack of appropriate taxation procedures for digital companies. based on the results of the research the researcher recommends paid more attention to develop information and communication technology by state in the tax directorates which will lead to the developing taxation system and increasing tax revenue","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359231","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 came about the patient’s right to Islamic Sharia compared to the law of the Kurdistan Region Parliament Iraq, and this research consists of three sections, in which I spoke about the definition of disease, the patient, medication, and the related words, then I mentioned the rule of medication and its consequences without detailing the provisions of the verses, and what is related to the rights of the patient from the point of view of general and specific to two cases of his general right, as well as two cases It is his private right, and I chose this research due to the patients' lack of knowledge of their rights and duties.He contributed to explaining something of that, and the greatness of Sharia, its humanity, and its concern for people's rights.
{"title":"From The Public and Private Rights of The Patient in Sharia Compared to The Law of The Parliament of The Kurdistan Region","authors":"","doi":"10.25212/lfu.qzj.8.4.33","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.33","url":null,"abstract":"This research came about the patient’s right to Islamic Sharia compared to the law of the Kurdistan Region Parliament Iraq, and this research consists of three sections, in which I spoke about the definition of disease, the patient, medication, and the related words, then I mentioned the rule of medication and its consequences without detailing the provisions of the verses, and what is related to the rights of the patient from the point of view of general and specific to two cases of his general right, as well as two cases It is his private right, and I chose this research due to the patients' lack of knowledge of their rights and duties.He contributed to explaining something of that, and the greatness of Sharia, its humanity, and its concern for people's rights.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359507","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 aims to identify the shortcomings of the education system in the Kurdistan Region, particularly after the reform of May 24, 2007 until 2015. In this study, the researcher discussed the education situation and the education system in the Kurdistan Region within the framework of a theoretical background, and all the congresses held in the education system from 1993 to 2015. On the basis of the data gathered, the weaknesses of this system were identified and analysed in six points in detail. In conclusion, the researcher found that although the Kurdistan Region has had its own new education system after May 2007, the structure of this system in all six elements, which include teachers, students, school buildings, curriculum and parents of students have many shortcomings. Consequently, a number of recommendations are put forward to address these shortcomings.
{"title":"Shortcomings of the Kurdistan Region's Education System after the Reforms from 2007","authors":"","doi":"10.25212/lfu.qzj.8.4.2","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.2","url":null,"abstract":"This study aims to identify the shortcomings of the education system in the Kurdistan Region, particularly after the reform of May 24, 2007 until 2015. In this study, the researcher discussed the education situation and the education system in the Kurdistan Region within the framework of a theoretical background, and all the congresses held in the education system from 1993 to 2015. On the basis of the data gathered, the weaknesses of this system were identified and analysed in six points in detail. In conclusion, the researcher found that although the Kurdistan Region has had its own new education system after May 2007, the structure of this system in all six elements, which include teachers, students, school buildings, curriculum and parents of students have many shortcomings. Consequently, a number of recommendations are put forward to address these shortcomings.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359932","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 interrelation between syntactic and semantic properties of sentences has puzzled transformational generative syntacticians for decades. This paper approaches the issue from a transformational generative (TGG) point of view. It aims to show three approaches within TGG to syntax-semantics interface, and the problems each approach faces. The questions tackled here include: what is the general assumption concerning the relation between form and meaning that guides TGG in its dealing with the interface problem? How is this assumption realized in TGG’s compartmentalization of grammar? What are the problems with each model of grammar when it comes to syntax-semantics interface? This paper hypothesizes that TGG assumes the syntactic component of language to be the sole generative component; hence it considers the sematic component to be merely interpretive; the paper also hypothesizes that the interrelation between structure and meaning has been a key factor in several reorganizations of grammar proposed by TGG. This paper adopts a descriptive method, although on some issues, including the problem of the logical form (LF), it brings in solutions proposed by semanticists from outside TGG. The paper concludes that even LF has been prone to several objections, as it is not quite clear how syntactic properties are encoded in such a way as to be accessible to conceptual components of the mind.
{"title":"Form and Meaning: A Transformational Generative Approach to Syntax-Semantics Interface","authors":"","doi":"10.25212/lfu.qzj.8.4.46","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.46","url":null,"abstract":"The interrelation between syntactic and semantic properties of sentences has puzzled transformational generative syntacticians for decades. This paper approaches the issue from a transformational generative (TGG) point of view. It aims to show three approaches within TGG to syntax-semantics interface, and the problems each approach faces. The questions tackled here include: what is the general assumption concerning the relation between form and meaning that guides TGG in its dealing with the interface problem? How is this assumption realized in TGG’s compartmentalization of grammar? What are the problems with each model of grammar when it comes to syntax-semantics interface? This paper hypothesizes that TGG assumes the syntactic component of language to be the sole generative component; hence it considers the sematic component to be merely interpretive; the paper also hypothesizes that the interrelation between structure and meaning has been a key factor in several reorganizations of grammar proposed by TGG. This paper adopts a descriptive method, although on some issues, including the problem of the logical form (LF), it brings in solutions proposed by semanticists from outside TGG. The paper concludes that even LF has been prone to several objections, as it is not quite clear how syntactic properties are encoded in such a way as to be accessible to conceptual components of the mind.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359944","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 deals with the statement of the impact of the purposes of Sharia on the fatwas of the Supreme Council for Fatwa in the Kurdistan Region, with the aim of highlighting the position of scholars in general and the Supreme Council for Fatwa in Kurdistan in particular, and clarifying its great role in it and its effective role in resolving inquiries, and there is a great reception by Muslims in the region on Fatwas issued by them, and research proves that what was issued by them is fully consistent with the purposes of Islamic law.
{"title":"The impact of the purposes of Sharia on the fatwas of the Supreme Council for Issuing Fatwas in the Kurdistan Region","authors":"","doi":"10.25212/lfu.qzj.8.4.35","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.35","url":null,"abstract":"This research deals with the statement of the impact of the purposes of Sharia on the fatwas of the Supreme Council for Fatwa in the Kurdistan Region, with the aim of highlighting the position of scholars in general and the Supreme Council for Fatwa in Kurdistan in particular, and clarifying its great role in it and its effective role in resolving inquiries, and there is a great reception by Muslims in the region on Fatwas issued by them, and research proves that what was issued by them is fully consistent with the purposes of Islamic law.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136361088","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}
In writing this research, the researcher implemented inductive and analytical approaches to the subject of the exchange obligation (L'obligation Cambiaire), with the aim of defining its concept and scope, and to explain its different types and connections with the non-exchange obligations. The researcher concludes that the particular rules of exchange obligations differ from the ordinary obligation rules in terms of source, object, creditor protection, the origins of the obligation, as well as in terms of trading, solidarity, and the end of the obligation. Later on, the researcher proposes a number of recommendations. The most important recommendation is that both Kurdistan Region and Iraqi legislators should review the rules for exchange obligations and reformulate them in such away they clearly address the definition, characteristics and provisions of the exchange obligation completely independent from the general rules. The reason is that this obligation has a special nature, in which mix-ups in its provisions may affect its nature, and weaken its importance and legal stand.
{"title":"Exchange Obligation: its concept and scope","authors":"","doi":"10.25212/lfu.qzj.8.4.30","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.30","url":null,"abstract":"In writing this research, the researcher implemented inductive and analytical approaches to the subject of the exchange obligation (L'obligation Cambiaire), with the aim of defining its concept and scope, and to explain its different types and connections with the non-exchange obligations. The researcher concludes that the particular rules of exchange obligations differ from the ordinary obligation rules in terms of source, object, creditor protection, the origins of the obligation, as well as in terms of trading, solidarity, and the end of the obligation. Later on, the researcher proposes a number of recommendations. The most important recommendation is that both Kurdistan Region and Iraqi legislators should review the rules for exchange obligations and reformulate them in such away they clearly address the definition, characteristics and provisions of the exchange obligation completely independent from the general rules. The reason is that this obligation has a special nature, in which mix-ups in its provisions may affect its nature, and weaken its importance and legal stand.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359502","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 subject of the research (the relationship of socialization with the formation of the Kurdish individual personality) is a theoretical scientific research, with the aim of knowing and demonstrating the relationship with social institutions such as: family, school, religious institutions and media. Research objectives are: 1- Knowing the role of the family in socialization and its relations with the formation of the personality of the Kurdish individual. 2- Recognizing the role of the school in socialization and its relationship to the formation of the Kurdish individual's personality. 3- Familiarizing with the role of religious institutions in social upbringing and their relations to the formation of the Kurdish individual's personality. 4- Understand the role of the media tools in socialization and its relationship to the formation of the Kurdish individual's personality.
{"title":"The Relationship of Socialization with The Formation of Kurdish Individual Personality","authors":"","doi":"10.25212/lfu.qzj.8.4.1","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.1","url":null,"abstract":"The subject of the research (the relationship of socialization with the formation of the Kurdish individual personality) is a theoretical scientific research, with the aim of knowing and demonstrating the relationship with social institutions such as: family, school, religious institutions and media. Research objectives are: 1- Knowing the role of the family in socialization and its relations with the formation of the personality of the Kurdish individual. 2- Recognizing the role of the school in socialization and its relationship to the formation of the Kurdish individual's personality. 3- Familiarizing with the role of religious institutions in social upbringing and their relations to the formation of the Kurdish individual's personality. 4- Understand the role of the media tools in socialization and its relationship to the formation of the Kurdish individual's personality.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136359798","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}
Sufism is considered one of the most important subjects of world literature in general and Kurdish literature in particular. Sufism is used within the literature as a means of purifying the heart and mind. This becomes a message that the author directs to the reader. In this message, the author tries to purify his heart and mind toward his God through this message. This conveys to the reader what is on his mind directly. There is no doubt that Sufism is reflected in Kurdish poetry in general and in classical poetry in particular. Degrees of Sufism are also seen as a major theme in Ali's poems; therefore, we thought it necessary to select this theme and identify the reflection of Sufism in the poems of Ali Hariri classic poems.
{"title":"Sufism in classical Kurdish poetry","authors":"","doi":"10.25212/lfu.qzj.8.4.18","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.18","url":null,"abstract":"Sufism is considered one of the most important subjects of world literature in general and Kurdish literature in particular. Sufism is used within the literature as a means of purifying the heart and mind. This becomes a message that the author directs to the reader. In this message, the author tries to purify his heart and mind toward his God through this message. This conveys to the reader what is on his mind directly. There is no doubt that Sufism is reflected in Kurdish poetry in general and in classical poetry in particular. Degrees of Sufism are also seen as a major theme in Ali's poems; therefore, we thought it necessary to select this theme and identify the reflection of Sufism in the poems of Ali Hariri classic poems.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360235","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 aims to determine the level, relationship and differences of gender variables for the items and areas of the criteria of the use of blended teaching methods in geography in the eighth grade of public primary school from the perspective of teachers, The researcher used a descriptive analysis approach, The research community consists of all social science teachers of the eighth grade of primary school, which numbers (185) teachers in Erbil Central Education for the academic year (2021-2022), To achieve the objective of his research, the researcher prepared a survey scale for teachers' views that consisted of (23) items, After ensuring the stability and accuracy of the measure, the researcher implemented the measure on the sample of the study which consisted of (100) teachers, (35) males and (65) females, After collecting the data and analyzing them with the statistical program (spss) the researcher reached the following conclusions: The scale and its areas are generally high in teachers' perspective, There is no statistically significant difference at the level of (0.05) for the gender variable of the scale from the teachers' perspective, There is a statistically significant relationship for the measure between the problem areas related to (teachers, students, curriculum), but there is no statistically significant relationship for the measure between the problem areas related to (blended learning infrastructure, teaching methods), The researcher makes several suggestions and recommendations.
{"title":"The Style of Using Blended Learning in The Subject of The Geography of The Eighth Grade from The Perspective of Teachers","authors":"","doi":"10.25212/lfu.qzj.8.4.13","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.13","url":null,"abstract":"This study aims to determine the level, relationship and differences of gender variables for the items and areas of the criteria of the use of blended teaching methods in geography in the eighth grade of public primary school from the perspective of teachers, The researcher used a descriptive analysis approach, The research community consists of all social science teachers of the eighth grade of primary school, which numbers (185) teachers in Erbil Central Education for the academic year (2021-2022), To achieve the objective of his research, the researcher prepared a survey scale for teachers' views that consisted of (23) items, After ensuring the stability and accuracy of the measure, the researcher implemented the measure on the sample of the study which consisted of (100) teachers, (35) males and (65) females, After collecting the data and analyzing them with the statistical program (spss) the researcher reached the following conclusions: The scale and its areas are generally high in teachers' perspective, There is no statistically significant difference at the level of (0.05) for the gender variable of the scale from the teachers' perspective, There is a statistically significant relationship for the measure between the problem areas related to (teachers, students, curriculum), but there is no statistically significant relationship for the measure between the problem areas related to (blended learning infrastructure, teaching methods), The researcher makes several suggestions and recommendations.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136361081","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 Estates General had been established in (1302), but until (1614) it was passive and had not held any meetings. By the command of King Louis XVI, the assembly had been reactivated and the election was held. The nominated of all classes namely (Nobles, Clergy, and General Classes) were elected. The Estates General which was representative of the overwhelming majority of the French people, had conflict with both other classes, for obtaining the rights of the Estates General. Furthermore, the representative of the Estates General had a significant role, in the French Revolution. This research is could be considered as an attempt to put shed light on the role of the National Assembly’s effects in (1789), as it was the greatest and the most effective political organization in France. There are a number of factors of its establishment, and it had a crucial role in ruling France. In addition, the struggle of the classes which was as one of the most important factors has been discussed here. This research consisted of introduction, prologue, and three main sections. The first section consisted of the economic and social conditions of the classes, and widen the economic and social differences of the French classes was one of the main reasons of establishing the Classes Assembly then which was changed to the National Assembly. The second section dedicated to the transition period from the Classes Assembly to the National Assembly. In the final section, National Assembly and its effects on the outbreak of the Revolution, and the civil constitution for France were established.
{"title":"To what extent, the struggle of the French Classes has an impact on Establishing the French National Assembly in (1789) and its Effects","authors":"","doi":"10.25212/lfu.qzj.8.4.24","DOIUrl":"https://doi.org/10.25212/lfu.qzj.8.4.24","url":null,"abstract":"The Estates General had been established in (1302), but until (1614) it was passive and had not held any meetings. By the command of King Louis XVI, the assembly had been reactivated and the election was held. The nominated of all classes namely (Nobles, Clergy, and General Classes) were elected. The Estates General which was representative of the overwhelming majority of the French people, had conflict with both other classes, for obtaining the rights of the Estates General. Furthermore, the representative of the Estates General had a significant role, in the French Revolution. This research is could be considered as an attempt to put shed light on the role of the National Assembly’s effects in (1789), as it was the greatest and the most effective political organization in France. There are a number of factors of its establishment, and it had a crucial role in ruling France. In addition, the struggle of the classes which was as one of the most important factors has been discussed here. This research consisted of introduction, prologue, and three main sections. The first section consisted of the economic and social conditions of the classes, and widen the economic and social differences of the French classes was one of the main reasons of establishing the Classes Assembly then which was changed to the National Assembly. The second section dedicated to the transition period from the Classes Assembly to the National Assembly. In the final section, National Assembly and its effects on the outbreak of the Revolution, and the civil constitution for France were established.","PeriodicalId":476082,"journal":{"name":"Govarî Qeła","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136361087","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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