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Self-directed study is a crucial need for learners to emphasize its central role in language education. Fostering and improving students’ ability to take initiative in their learning is considered crucial, for achieving success in both the present and future career. Additionally, recognizing the significance of being open to communication willingness to communicate works as a measure of learning, which can lead to attitudes, among students. This paper aims at finding out the relationship and the effect of learners’ self -directed motivation on willingness to communicate by answering the following questions. Is there any relationship between self-direction and willingness to communicate? Does self -direction have a positive impact on willingness? The paper examines willingness to communicate of 3rd grade students in English Department, from Collage of Basic Education at Salahaddin University –Erbil for the academic year 2022–2023. The participants are (60) students. The paper conducted through quantitative method. The data have been collected by a questionnaire and the tool adopted for analyzing the data is Statistical Package for the Social Science (SPSS). It is concluded that the most common factors that influence on students’ willingness to communicate are motivation, reliance, and anxiety about making mistakes and challenging situations. Another concluding point is that, students were unwilling to utilize only English while expressing an idea or discussing a matter with classmates or teachers. Moreover, Students referred to linguistic factors represented as indicative of their preference in taking more foreign courses and feeling comfortable in the classroom.

This paper delves into a comprehensive investigation of the current situation faced by students with special needs (SSNs) and learning disabilities (LDs) across various educational levels. It aims to shed light on the existing challenges experienced by these learners in primary, secondary, and higher education settings. To ensure the validity of the findings, this study adopts a multi-method approach that combines observation, interviews, and an extensive review of relevant literature in the field. By employing observational techniques, researchers closely observe the daily experiences of SSN students within educational environments. Interviews are conducted with students, teachers, and parents to gain valuable insights into their perspectives and understand the specific difficulties they encounter. In addition, the study thoroughly examines prior scholarly works and research papers related to SSN and LD, enhancing the breadth and depth of the investigation. Upon culmination, this paper presents a set of recommendations directed toward the teaching staff, administrative personnel, and the Ministry of Higher Education and Scientific Research. These suggestions aim to foster an inclusive and supportive educational ecosystem that caters to the unique needs of SSN students. They encompass strategies for curriculum development, teacher training, classroom accommodations, and administrative policies, which collectively contribute to enhancing the learning experience and overall well-being of SSN learners.

This research paper aims to explore the impact of IFRS 15 on the income statement, and describe the accounting process according to GAAP. To achieve research aims, the financial statements (2019 – 2022) of Al-Khayata Al-Hadytha as a joint firm in Iraqi securities exchange have been used as an apply study, and apply IFRS 15 on its statements, as well as the paper discusses the key principles of IFRS 15 and examines its effects on financial reporting, disclosure requirements, and the potential challenges faced by organizations during the implementation process. The research finds out that the recognition of revenues according to IFRS 15 has positively affected on the accounting process of firms, and leads to enhance of financial reporting quality by using the principles of IFRS.

This paper discusses Sylvia Plath’s feelings towards her patriarchal society. In her poem, Lady Lazarus, she expresses her contempt for the mistreatment she receives from the close male members of her family, her father, and husband. Through the poetic lines in the poem, she illustrates the world that women live within a patriarchal society. This paper justifies her hatred of men that Plath conveys in her poem. Her poetic lines in Lady Lazarus are analyzed to show her inner feelings. The paper also explains Plath’s attitude against this oppression that she suffers from. It explains how Plath employs an example of oppression to blame patriarchy for their actions.

The decentralized anonymous cryptocurrency is a new kind of technology that can be used for many purposes such as transferring money and investing. However, they do not have a legal entity that is in charge monitoring its uses. Its extraordinary rise raises critical questions such as, should we regulate it or ban it? Since its purposes have been converted from an anonymous payment system to a tool that is used in illegal actions and undermining financial standards. This paper seeks CC regulation options. Plus, it attempts to lay out the various risks they pose and benefits they bring with the technology they use (blockchain). The objective is to investigate which approach will be more reasonable for the country’s conditions. The regulators will try to convince CC service providers to obey rules and operate under official standards, while banners restrict the new instrument’s integration with the financial system. The study relied on the descriptive approach to achieve its objectives. The recent literature and publications of the most important related bodies around the world were reviewed. Findings reveal that it is too early for CCs to be considered legal tender. Moreover, both approaches could be adopted according to the country’s conditions. Plus, alternatives may have their say. Some suggestions are made for local agencies and investors.

Paulo Coelho’s novel Brida (1990) takes readers on a transformative journey of self-discovery and spiritual exploration. This paper delves into the novel’s profound themes of love, the protagonist’s quest for personal authenticity and the concept of soulmate. Brida, the young and curious protagonist, embarks on a voyage to uncover her true self and find her place in the realm of magic and spirituality. Throughout her encounters with wise mentors and spiritual experiences. This abstract examines how the concept of soulmate and love intertwines with Brida’s self-discovery, allowing her to shed societal constraints and discover her authentic identity. By analyzing the novel with applying Jean Paul Satre’s philosophical theories concerning love and existentialism. The study focuses on intricate narrative and poignant insights, it sheds light on the transformative power of finding the love for the being and the profound impact of self-discovery on one’s journey towards personal authenticity.

This case study discusses how the democratic governance principles and norms impact development in the SADC, and how institutional and structural reforms require greater participation by society to address the governance challenges encountered in this subregion of Africa. Consequently, the aim of this paper is to examine and assess the relationship between SADC’s governance, democratic principles and norms, development plans and processes. A comparative analysis was conducted using SADC’s key democratic achievement connected to policies, processes, and remaining challenges. Subsequently, the key causes of SADC’s slow development on the African continent were explored, focusing on the failure to institutionalise liberal democratic governance consistently during postcolonial transition periods, speculating SADC’s slow development. The findings suggest that SADC is impacted by democratic principles, norms, and processes, such as local governance, civil society, and decentralisation of power. Bearing in mind Southern Africa’s economic frailty, elevated levels of civil unrest and poor service delivery, SADC authorities require a strong sub-regional governance strategy supported by robust national programmes to determine and overcome the factors hindering the institutionalisation of democratic principles in SADC, and promote strengthened institutional capacity. The unambiguous progression towards the consolidation of democracy, within the SADC, has impacted the governance and development successes of the region, resulting in democratic values and practices remaining shallowly rooted, and slow progress toward open and transparent governance.

ABSTRACT: Teaching practice holds paramount significance within the domain of teacher education and training, providing student teachers with a tangible opportunity to acquire practical knowledge and firsthand experience in the dynamics of schooling and classroom pedagogy. This study set out to investigate the perceptions of EFL student teachers regarding the school-based teaching practice course in four colleges of education and basic education in Duhok province of the Kurdistan Region-Iraq. A combined qualitative and quantitative methodological approach was used to gather the research data. A paper and online questionnaire provided quantitative data from 132 participants, complemented by conducting semi-structured interviews with 16 student teachers. The results showed that the teaching practice experience was deemed ineffective and inadequate in preparing to become qualified EFL teachers. The results further revealed that the majority of the elements involved in the topic being studied were deemed unsatisfactory and there were multiple areas for improvement in the phenomenon. The implications of these findings extend our understanding of the process and procedures of the teaching practice course in this specific context. The findings presented add to our understanding of the various aspects of the subject. The research has the potential to inform policy decisions and practical interventions, thereby positively influencing the field and leading to tangible improvements. This study holds significant importance as it addresses a critical gap in existing research, shedding light on an area that has thus far been underexplored. A significant limitation of the current study is its exclusive focus on student teachers as the primary data collection subjects. Therefore, future research should consider investigating the perspectives of other stakeholders involved in the teaching practice, including university supervisors, school principals, representatives of English departments, the course developers, and focal persons.

The influence of empowerment, team orientation, and capability development dimensions of involvement on academic staff’s task performance at Cihan University-Erbil is examined in this paper. By shedding light on the link between these involvement characteristics and academic staff task performance, this study adds to the body of knowledge in the field of organizational behavior and management. This research uses a quantitative methodology. Based on well-known theories and scales for task performance, empowerment, team orientation, and capability development, a questionnaire is created. Academic staff members from Cihan University-Erbil’s various departments make up the sample. To guarantee representation and generalizability of the results, a random sampling approach is used. The study contributed to the body of knowledge on involvement performance in this setting by demonstrating how academic staff task performance was positively impacted by empowerment, team orientation, and capability development. Furthermore, the results offer significant perspectives for academic staff and university administrators on how to raise the degrees of empowerment, team orientation, and capability development to enhance academic staff task performance.