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Towards the end of the nineteenth century, the issue of Armenia was one that was becoming more and more complicated day after day. The large powers were getting involved in the issue too. At that time, the United States, whose interests in the Middle-East region and the Ottoman Empire were increasing, was following the issue because of its interests and religion. For these reasons, the New York Times paper, the most famous newspaper at that time and that was as an organ of the United States politics, paid a lot of attention to this issue. It published many articles on this issue. Our present research is examining the issue of the Armenians as it was dealt with in the New York Times paper between (1877-1898).

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.

يهدف البحث إلى تحديد دور الإيرادات والنفقات العامة في موازنة جمهورية العراق الاتحادية في الحد من الفقر ومعدل البطالة في الفترة (2010-2020 . ولتحقيق هدف البحث تم استخدام أسلوب تحليلي وصفي بالاعتماد على البيانات والأرقام والمعلومات الرسمية والرسوم البيانية المنشورة على مواقع البنك المركزي العراقي ووزارة المالية ووزارة التخطيط العراقية. وقد توصل البحث الى أن الإيرادات من قطاع النفط تمثل أكبر نسبة من إجمالي إيرادات الدولة في الفترة قيد الدراسة (2010-2020) ، وكذلك النمو وعدم التوازن في الإنفاق العام، حيث تمثل النفقات الجارية الحصة الأكبر من الإنفاق العام. مما يعكس طبيعة الإنفاق الرأسمالي وتراجع قيمته، واتضح خلال فترة الدراسة وجود خلل ملحوظ في الموازنة العامة للعراق يتمثل في عجز في معظم الفترات التي تم تحليلها بسبب الحرب مع داعش، تقلبات أسعار النفط وعدم الاستقرار الأمني ​​، وفي الأخير تم التوصل الى نتيجة مفادها إن معدلات البطالة ومؤشرات الفقر ترتبطان بعلاقة عكسية مع النفقات العامة، كون الزيادة في النفقات العامة تؤدي إلى زيادة الاستثمار وبالتالي تخفيض معدلات الفقر والبطالة، وهذا ما يتفق مع فرضية البحث. The research paper concluded that revenues from the oil sector represent the largest percentage of public revenues of the federal state during the research period (2010-2020), and that the increase in public expenditures and their imbalance is that current expenditures represent the highest proportion of public expenditures, which reflects the nature of investment expenditures and their low value. And it became clear during the study period that the general budget of the Republic of Iraq faced a clear imbalance represented by a deficit in most of the study periods due to the wars with ISIS and fluctuations in oil prices. The research paper concluded with many recommendations, the most important of which are: Work to increase the contribution of investment expenditures in the productive fields because of their impact on diversifying the production base as they play an important role in stimulating the national economy and reducing unemployment rates and poverty levels. Work on reforming the tax system from administrative and legislative problems and developing ways to collect taxes. Fighting administrative and financial corruption, as it is one of the biggest problems and dilemmas facing the possibility of improving public revenues in the Iraqi economy.

The current paper aims to investigate university EFL teachers’ classroom management competency. Classroom management is essential for establishing an atmosphere favorable to learning as it comprises the techniques and processes handled by teachers to create an atmosphere that encourages both teaching and learning. The paper focuses on three aspects of classroom management competency, namely establishing rapport with students, managing time, and controlling the class. To bring about the set aims, a 15-item Likert scale questionnaire was administered to a sample of 37 EFL university teachers at the Department of English Language at the University of Zakho, Nawroz University, and University of Duhok during the academic year 2021-2022. The collected data were analyzed using the one-sample t-test on SPSS software. The findings demonstrated that teachers were competent in establishing rapport with students and possessed the competency to manage time effectively and control the class successfully. It is expected that such findings would make EFL teachers insightful to cope and catch up with modern professional teaching competencies.

The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1). The research also attempts to identify the importance and effect of International Financial Reporting Standards (IFRS1) application on the quality of financial reporting in banks working in Dohuk Governorate. In addition, it demonstrates the impact of (IFRS1) on the objectives and the components of financial statements of these banks. The significance of this paper is to address one of the important and recent topics in the area of international standards, namely standard (IFRS1) and the level of their impact on the quality of financial reporting. The research reached number of conclusions, the most important one: the research illustrated through statistical analysis the possibility of applying international financial reporting standards (IFRS1) in these banks. The application of financial reporting standards will contribute to improving the quality of financial reports so as to reflect the economic reality of the banks under investigation. The study recommended that these banks have to apply international financial reporting standards as they have a positive impact on the quality of financial reporting and its reflection on the decisions of investors.

In Orientalism (1979), one of his most prominent works, Edward Said lays out a critique of the West’s framing and perceptions of the East. It reveals how Eastern communities and individuals are being imagined and reconstructed by the authoritative gaze and ideals of Western imperialism. Said explains how Western writings represent the East as an inferior, the Other which, justifies the European Western power over the East. The depiction of the harem as exotic oriental women is a long-familiar trope found in various Orientalist writings. The paper examines the representations of Oriental women in Frederick Millingen’s Wild Life Among the Koords (1870). The theoretical framework draws on the formulation of the travel writer’s representation of Oriental women in the context of Orientalist discourse and feminist criticism. It explores how the Orientalist constitutes himself and his subjectivity through the agency of desire and supremacy. This paper argues that this is not a question of the other, but rather a question of the Western subject’s views to present his visions of himself within foreign landscapes. Moreover, the detailed description of Oriental women and the depiction of Oriental culture establish modes of reorientation where women are discriminated against and sexualized.

Nowadays, students are required to improve their speaking skill more than any other language skill. Since, speaking skill is difficult to develop in EFL classes teachers need to use effective strategies to teach and assess this skill. A student's ability to speak is determined by their ability to explain something or express themselves verbally. This paper aims at finding out Kurdish instructors ‘perspectives on their role on assessing EFL students in the classroom and the strategies used for assessing speaking in EFL classes. This paper tries to find out an answer to the following question: what is the Instructor’s role in the assessment process? Moreover, what are the strategies for assessing speaking in EFL classes from instructors’ perspective? Furthermore, the paper has been limited to instructors of Cihan University-Erbil and Salahaddin University-Erbil for the academic year 2022-2023. The population was (21) instructors College of Language, Education and Basic Education. The data has been conducted by questionnaire, the Tool adopted for analyzing the data is SPSS. It is concluded that the most common strategies applied by the instructors in assessment of speaking sessions were direct question and answer, interview and storytelling. Moreover, the data analysis presented that the main role that majority of the instructors gave importance to were objective assessment and rubric, taking into consideration the students interest in the topic, and the content of the conversation or discussion in addition to the interaction.