Portal of UHD Academic Journals
Not a member yet
496 research outputs found
Sort by
The Political and Economic Role of Turgot Ozal in the History of Modern Turkey
No full textیهكێك له ئامانجه سهرهكییهكانی ئهنجامدانی توێژینهوهی زانستی، خستنه رووی لایهنه شاراوهكانی ئهو بابهتهیه كه توێژینهوهكهی لهسهر ئهنجام دهدرێت ، لهو سۆنگهیهشهوه ههوڵمانداوه له دوتوێی كارێكی زانستیدا و به پشت بهوستن به سهرچاوه ههمهجۆره زانستی و باوهرپێكراوهكان تیشك بخهینهسهر ژیان و كهسێتی و وێستگه جیاوازهكانی تورگوت ئۆزال ، لهو بارهیهشهوه له سێ تهوهرهی سهرهكیدا قۆناغهكانی ژیانی ئهم كهسایهتییهمان خستۆته روو، كه تارادهیهكی زۆر توانیوێتی وهك كهسێكی بههێز و خاوهن ئیراده بناغهیهكی پتهو بۆ ژیانی خۆی بهرجهستهبكات، پاشان ئهم توێژینهوهیه له سێ تهوهرهی دیكهدا قۆناغهكانی تری ئۆزال دهخاتهروو بهتایبهتی له پۆسته باڵاكانی دهسهڵات و حكومهتی توركیادا ، جگهلهوهش ههموو ئهو ههوڵانه ئاماژهیان پێكراوه كه ئۆزال به مهبهستی پهرهپێدانی ئابووری و سیاسی توركیا گرتونیهتهبهر، هاوكات له دوو تهوهرهی كۆتایی توێژینهوهكهدا فۆكهس خراوهته سهر پرسی كورد و ههڵوێستی ئۆزال لهو بارهیهوه ، لهگهڵ ههموو ئهوانهشدا پهیوهندییه ههرێمی و نێودهوڵهتییهكانی توركیا له سهردهمی دهسهڵاتی ئۆزالدا جێگهی بایهخی توێژینهوهكهمان بووه، بهتایبهتیش پهیوهندییهكانی نێوان توركیا لهگهڵ ههریهكه له ئێراق و ئێران و سوریا و ئامریكا ، بایهخی سهرهكیان پێدراوه .It has been argued that the experiences of governance in countries, have been proven that the leaders have a visible and effective role on different dimension (political, economic, military ... ) which they have the ability to direct historical events positively or direct to destroy and unstable situations.In the early eighty century, the modern Turkish Republic (TurkodOzal) who held the highest government posts in the country, a technocrat who was able to make the biggest political and economic change in Turkey. In addition, he has remarked to move the Turkish economy towards a bright future by his ideas and observation. In term of the political situation, he could develop the Turkish foreign relations with the East and West, also he had friendly attitudes with regards to the Kurdish nations. Beside this, (TurkodOzal) is the second founder of the Turkish state from the point of view of Turkish society, those are the reasons to do research about (TurkodOzal). .This research based on historical scientific specialization, methodology and descriptive analysis method has been used to do the research, and we tried as much as possible to be objective with the academic sources used.The research structure has been divided into three chapters, those included some parts, the first chapter is about, personality education and end of TurkutOzal. The second chapter, it has been discussed the political and economic life of him in two parts. The third and final chapter which introduce to two parts , In the first we discussed the Ozal attitude about the Kurds. In the second part which shows the international Turkish relationship, and his personal relations with America and its impact on the development relationship between USA and TurkesinceOzal in power.In conclusion, we have to say that this research is acceptable and that it is free of defects any other research, and where it cannot be upgraded to perfection
Legal Issues Arising from Smart Contracts under the Iraqi Law
No full textSmart contracts can be defined as computer codes which are run digitally by computer programs to utilise the negotiation, formation, and performance of an automated and irreversible agreement between the contracting parties. Smart contracts are distinguished from other forms of contracts in terms of the way they are concluded which is through Blockchain Technology. In contrast to conventional contracts established through speech, written words or actions, smart contracts are algorithmic and self-executing agreements. In this article, smart contracts will be discussed from the perspective of their general rules and features and the Iraqi law. This study analyses the formation mechanisms of the general principles in Iraqi law governing the contracts and how these mechanisms can be applied to the new technological framework of smart contracts. In addition, integrating smart contracts into the current legal provisions in Iraq is examined
Access to Information: The necessity of including international standards in the Federal Iraq and Iraqi Kurdistan Region Law Analytical Study On Copyright Law
No full textThe Iraqi Kurdistan Region (IKR) and the Federal Iraq law lack of exception and limitation regulation related to blind, visually impaired and printed disable people. This also applies to many countries’ Laws and policies around the globe. Some governments are facing challenges to incorporating exceptions and limitation of the copyright law into the national regulations. The purpose of this study is to present several practical methods to overcome these challenges particularly through incorporate exceptions and limitation of the copyright law into the national and regional law according to the Marrakesh Treaty. At the same time, highlight the key benefit of exceptions and limitations in the Intellectual Property and specifically Copyright law regarding blind, visually impaired and printed disable people. Considering incorporation of international standard including Marrakesh Treaty, would enhance the benefit of blind, visually impaired and printed disable people. Finally, such studies would encourage national institutes and NGOs to promote the idea of amending the laws related to the disable people. In addition, apart from its scientific and law perspective, this study is an attempt to protect the human rights through promoting the rights of disabled people
Code Switching and Code Mixing
No full textئەم لێكۆڵینەوەیە، كە بە ناونیشانى (كۆد گۆرِینەوە و كۆد- تێكەڵكردن)ە و تێیدا شیكردنەوە بۆ گۆرِینەوە و تێكەڵكردنى كۆد كراوە، هەروەها تێیدا تیۆرەكان و هۆكارى رِودانیان و ئاستە زمانەوانییە جیاوازییەكانیان بە نموونەى ئاخاوتنى رِۆژانەى قسەپێكەرانى زمانى كوردى رِونكراونەتەوە. لەم رِوانگەیەوە و بەمەبەستى چەسپاندنى رِێبازى توێژینەوەى لێكۆڵینەوەكە، لێكۆڵینەوەكە بە سە ر سێ بەشدا دابەشكراوە، كە بریتین لە:
بەشى یەكەم بۆ (پاڵنەر و هۆكارەكانى كۆدگۆرِینەوە و كۆد_تێكەڵكردن) تەرخانكراوە، كە تێیدا هۆكار و پاڵنەرە زمانەوانى و نازمانەوانییەكانى رِودانى ئەم دیاردەیە شیكراوەنەتەوە. بەشى دووەمیش بۆ (كۆدگۆرِینەوە) تەرخانكراوە، كە تێیدا جۆرەكانى كۆدگۆرِینەوە و پێكهاتە زمانییەكانى ئەم كۆدگۆرِینەوەیە خراوەتەرِوو. هەرچى بەشى سێیەمیشە بۆ (كۆد_تێكەڵكردن) تەرخانكراوە، كە تێیدا رِوانین و رِێبازەكانى كۆد_تێكەڵكردن نوێنراوە، هەروەك چۆن شێواز و پێكهاتە زمانییەكانى كۆد_تێكەڵكردن شیكراونەتەوە. لە كۆتایى لێكۆڵینەوەكەشدا گرنگترین ئەو ئەنجامانەى بەدەستهاتوون خراونەتەرِوو.
This research Paper under the title (code switching and code_ mixing), we research theories and causes of their occurrence and their different linguistic levels as represented by the examples used among Kurdish – speaking people. In order to establish scientific methodology in the research paper the research is divided into three integrated sections: the first section is dedicated to the reasons and motivations for the code_ switching and code mixing in which we explained the reasons and the linguistic and nonlinguistic motives for the occurrence of this phenomenon. In the second part of the paper marked with code_ switching, we discussed the types of conversion codes and language elements for the conversion of codes. In the third section under the title ‘code_ mixing, we explained the vision and methods of mixing the codes, as well as the methods and structure of code mixing is explained. Finally, we presented the most important results found in the research pape
The Coexistence between Secular and Religious Trends in the Public Sphere: A Study of Jurgen Habermas’s Contributions
No full textيتناول هذا البحث إشكالية علاقة الإتجاهين الديني والعلماني في المجتمعات الحديثة، ويطرح إمكانية الإستفادة من "المجال العام" الديمقراطي للوصول إلى حالة من التعايش الإيجابي والبناء في سياق مساهمات المفكر وعالم الإجتماع الألماني "يورغن هابرماس" ومراجعاته لعمليات العلمنة والتحول نحو المجتمع مابعد العلماني وتصاعد دور الدين في المجال العام. ويركز البحث على "إستراتيجية التعلم المزدوج" بين التيارين الديني والعلماني واعتماد "آليات الديمقراطية التشاورية" و الحوار العقلاني المستند إلى "الإستخدام العمومي للعقل" بين المواطنين الأحرار المتساوين.This research deals with the problematic relationship between religious and secular trends in modern societies and offers the possibility of benefiting from the democratic "public sphere" to reach a state of constructive and positive coexistence by the contributions of the German thinker and sociologist “Jürgen Habermas” and his critiques of secularization process In the public sphere. This research focuses on the "dual learning strategy" between religious and secular trends and the adoption of "deliberative democratic mechanisms" and rational dialogue based on "public reason" among free and equal citizens
Management via Mobile is an Effective Indicator for Developing Sustainable Development Goals (SDGs): Iraq as a Case Study
No full textThe invention of the mobile phone was a long time ago and in the 1970s and has gone through many stages and developments to become as it is now in our hands and it have the ability to manage all business works. Now we are talking about the fourth generation mobile, which is the smart mobile phone that have the Internet access of data. These devices including cellular devices, laptops tablets, small computers, these devices have the ability to access, operate, process, exchange of data anytime and anywhere. This research aims to study the objectives of sustainable development and the effectiveness of electronic management by mobile in achieving these objectives in the best way. The objectives of sustainable development were reviewed, targeted, programmed and achieved in 2030. This research concentrated on both Internet and mobile subscribers and how to achieve both benefits for electronic management. The mobile usage are increased at last two years to reach about 8.5 Billions subscribers. In addition the mobile usage in Iraq reach its population to be about 37 Millions. The integration of business organizations that have big data with ICT technologies has led to positive and effective results in business. The mobile, now a leader in technology, has evolved significantly to make its applications impact significantly on all areas of business, including management
The Role of Tax Audit in Reducing the Phenomenon of Tax Evasion and its Reflection on Tax Revenues: An applied study in the General Authority for Taxation
No full textيهدف هذا البحث الى بيان واقع التدقيق الضريبي فى الحد من ظاهرة التهرب الضريبي, من خلال ابراز اهم الاسباب والعوامل التى تساعد فى التهرب الضريبي .ان هذاالبحث اجري على عينة من الشركات العاملة فى العراق , وهو بحث تطبيقى من واقع بيانات الهئية العامة للضرائب لهذه الشركات , وتوصلت الدراسة الى نتائجها من ان اسباب التهرب من دفع الضرائب ناتجة من عدم وجود الوعى الضريبي وعدم توفر الثقة بين المكلفين بدفع الضرائب والدائرة الضريبية, مما يعزز من مخاطر التهرب الضريبي .
وأوصت الدراسة على ما يأني:
1- أزدياد الثقة بين الدائرة الضريبية والمكلفين بدفع الضرائب , وبالنتيجة يؤدي ذلك الى تقليص التهرب الضريبي.
2- ان ضرورة لهذا البحث تكمن من خلال وضع ستراتيجية لنظام الضريبة وتوفير نوع من المساواة بين دافعى الضريبة والدائرة الضريبية , مما يزيد من ايرادات ,ويعطى مصداقية للعلاقة بين المكلفين بالضريبة وهيئة ضريبة الدخل .The purpose of this research is to explain the reality of tax auditing in reducing the phenomenon of tax evasion, by highlighting the most important reasons and factors that help in tax evasion.This research was carried out on a sample of companies operating in Iraq, which is an applied research based on the data of the General Authority for Taxation of these companies. The study concluded that the reasons for evasion of taxes are due to lack of tax awareness and lack of trust between taxpayers and the tax department, Thus enhancing the risk of tax evasion.The study recommended that: 1. Increase confidence between the tax department and taxpayers, and as a result, reduce tax evasion. 2. The necessity of this research lies in the development of a strategy for the tax system and the provision of a kind of equality between taxpayers and the tax department, which increases revenues, and gives credibility to the relationship between taxpayers and the income tax authority
English to Kurdish Rule-based Machine Translation System
Get PDFIn this paper we present a machine translation system developed to translate simple English sentences to Kurdish. The system is based on the (apertuim) free open source engine that provides the environment and the required tools to develop a machine translation system. The developed system is used to translate some as simple sentence, compound sentence, phrases and idioms from English to Kurdish. The resulting translation is then evaluated manually for accuracy and completeness compared to the result produced by the popular (inKurdish) English to Kurdish machine translation system. The result shows that our system is more accurate than inkurdish system. This paper contributes towards the ongoing effort to achieve full machine-based translation in general and English to Kurdish machine translation in specific
Servant Leadership Practices and its Role in Enhancing Organizational Trust: An Analytical Study of the Views of Teachings Staff and Employee Samples in the Technical Institute in Sulaimani
No full textيهدف هذا البحث الى التعرف على دور القيادة الخادمة بممارساتها (تمكين وتنمية الاخرين– التواضع– الموثوقية – قبول من قبل الاخرين – تقديم التوجيهات- القيام بخدمة الاخرين) في تعزيز الثقة التنظيمية في المعهد التقني في السليمانية.وبعد مراجعة ادبيات البحث تم كتابة المفاهيم النظرية وبناء النموذج والفرضيات اعتماداً على ممارسات القيادة الخادمة والثقة التنظيمية ،حيث تم تصميم استمارة استبيان لجمع البيانات وتم تطوير المقاييس باعتماد اسلوب العينة العشوائية، وتم توزيع استمارة استبانة على عينة البحث المتمثلة بالعاملين (الهيئة التدريسين والموظفين) في المعهد التقني في السليمانية. واستخدمت عدة أساليب إحصائية منها ألفا كرونباخ والمحكمين للتأكد من الصدق والثبات، وتحليل الارتباط البسيط والانحدارالخطي البسيط، وأظهرت النتائج وجود علاقة ارتباط واثر إيجابية بين المتغيرات. وبناءا على نتائج البحث تم تقديم عدد من التوصيات المتعلقة بضرورة تركيز الادارات العلمية والقياديين على اتباعهم للمارسات القيادة الخادمة من اجل تعزيز الثقة التنظيمية في المنظمة المبحوثة. كما وتم تقديم توصيات للمعاهد والمؤسسات والادارات الاخرى ومقترحات للدراسات المستقبلية في هذا المجال.This study aimes to identify the role of Servant leadership Practices including (Empowering and developing people - Humility – Authenticity - Interpersonal acceptance - Providing directions- Stewardship) in enhancing the organizational trust at the Technical Institute in Sulaimani city. The theoretical concepts were developed after reviewing the literature as well the study models and hypothesis were built according to Servant leadership’s practices and organizational trust’s dimensions. The questionnaire were designed to collect the data and measurement standards were developed using the random sampling method، the questionnaire were distributed to the study sample represented by the staff in the technical institute in the Sulaimani city. Several statistical techniques were applied including statistical Cronbach's alpha and arbitrators to ensure the honesty and consistency، Pearson correlation analysis and simple linear regression. The finding results showed that there is a positive correlation and regression between the variables. Based on the results، a number of recommendations were presented which are related to the necessity of managers and leaders following the servant leadership practices in order to enhancing the trust in the organization. Many suggestions were also offered for other institute and corporates in order to using this kind of leadership for the future in this field
The Ontological Dimensions in the Paradigm of Irfan: Rumi, Mawlawi Tawagozi and Gibran Khalil Gibran as Models
No full textئهم توێژینهوهیه هاوبهشی دیدی عیرفانیانه دهردهخات بۆ بابهتێكی وهك مۆسیقاو هونهری لیریكا له ئهدهبیاتى عیرفانیدا، وێڕای جیاوازى ئاینو زمانو سهردهم، هاوكات جیاوازى بنهڕهتى ئهم پارادایمه لهگهڵ پارادایمی ئاینى له سهردهمی هاوچهرخدا. بهڵگهو زهمینهو كهرهسهی ئهم سهلماندنهش هۆنراوهی شاعیرانێكی مهزنی وهك مهولاناى ڕۆمی و مهولهوی تاوهگۆزی و جبران خلیل جبرانه، كه به شیكاری و توێژینهوه له هۆنراوهكانیان پهی بهو ڕاستییه دهبهین كه دیدی ئاینى و بهرههمی ئهدهبی شاعیرانی عارف چهنده قوڵە و بهپێچهوانهشهوه دیدو بهرههمهكانى نوێ چهنده سادهو ڕووكهشانهیه.This research illustrates the commonality between transcendental viewpoint, an artistic and musical lyric in transcendental literature; despite of differences in religion, language and era, in addition to the essential differences between this paradigm and the religious contemporary paradigm, as well. The evidence, ground and proving tools of this argumentation are poetic pieces of great poets like Mawlana Jalaladdin Rumi, Mawlawy Tawgozy and Jubran Khalil Jubran. By analyzing them we will touch upon the fact that the religious viewpoint and the literary works of transcendental poets were profound, and in the contrary we will get to know shallow and plain levels of some contemporary new literary produc