Cihan University-Erbil Journal of Humanities and Social Sciences <p><em><span style="font-weight: 400;">Cihan University-Erbil Journal of Humanities and Social Sciences </span></em><span style="font-weight: 400;">(CUEJHSS) is a biannual academic journal published by the Cihan University-Erbil. CUEJHSS a periodical journal publishes original researches in the Arabic, Kurdish and English langauges, and in all areas of Social Sciences, including Humanities, Economics, Law, etc.CUEJSS is a Peer-Reviewed Open Access journal with Creative Commons Attribution Non-Commercial No Derivatives License 4.0 (CC BY-NC-ND 4.0). CUEJHSS provides immediate, worldwide, barrier-free access to the full text of research articles without requiring a subscription to the journal, and has no article processing charge (APC). CUEJHSS applies the highest standards to everything it does and adopts APA citation/referencing style. CUEJHSS Section Policy includes Original Research Articles.&nbsp; CUEJHSS has p-ISSN:&nbsp;2709-8648. It is a member of the ROAD with e-ISSN: <a href="">2707-6342</a> and a member of the Crossref a doi: <a href="">10.24086/issn.2707-6342</a></span></p> Cihan University-Erbil en-US Cihan University-Erbil Journal of Humanities and Social Sciences 2707-6342 <p>Authors who publish with this journal agree to the following terms:<br>1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License [CC BY-NC-ND 4.0] that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.<br>2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.<br>3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).</p> The Role of Palestinian Universities' in Reducing the Social Anxiety Associated with the Early Stages of COVID 19 Pandemic <p>This study analyses the role of universities in alleviating the social anxiety associated with the COVID-19 pandemic. The study discusses three main aspects of the role of universities, namely providing verified and credible information about the virus and ways to prevent it, providing direct and supportive medical services to citizens, in addition to continuing education through online learning. The study adopted the analytical methodology of literature review and &nbsp;results of previous empirical research, in addition to analyzing the experience of Palestinian universities during the pandemic. The study concluded that universities had a direct impact in alleviating the social anxiety associated with the spread of the Corona virus in Palestinian society by &nbsp;providing verified and credible information to citizens that reduced the confusion, providing extensive information about ways to prevent the virus, and providing direct and indirect services to citizens. Finally, the study showed how the universities' continuation of providing educational services through electronic media contributed to alleviating social anxiety. The study came up with a set of recommendations that enhance the leadership role of universities in crises.</p> <p>&nbsp;</p> Sam A. Al-Foqaha ##submission.copyrightStatement## 2023-07-10 2023-07-10 7 2 1 10 10.24086/cuejhss.v7n2y2023.pp1-10 Role of IFRS 9 in Banks to Reduce the Negative Impact of COVID-19 Pandemic <p>The spread of the COVID-19 pandemic at the beginning of this year had a significant impact on credit and bank financing policies, which prompted the Financial Accounting Standards Board (FASB) to issue a document supporting the implementation of IFRS 9 in light of the current uncertainty resulting from this pandemic. IFRS 9 requires the application of provisions and requires and allows economic units to modify their approach to determining expected credit losses (ECL) in different circumstances and there may not be a number of assumptions and correlations inherent in the way credit loss statements are implemented so far in the current environment. This study aims to investigate the application of IFRS 9 in banks during the COVID-19 pandemic crisis by studying the impact of the financial crisis resulting from the outbreak of the pandemic in the world on estimates of ECL in the banking sector, and the researchers reached many conclusions. The most important was that although the current conditions are difficult and create high levels of uncertainty in light of the COVID-19 pandemic, but if the ECL estimates are based on reliable information Reasonable and supportive IFRS 9 has not been applied automatically so it can provide useful information about ECL, and in fact in the current environment IFRS 9 and its related disclosures can provide much needed transparency to users of financial statements.</p> Thabit H. Thabit Hashem Mhd. Safi ##submission.copyrightStatement## 2023-07-10 2023-07-10 7 2 11 17 10.24086/cuejhss.v7n2y2023.pp11-17 The Chinese-American Conflict over the South China Sea <p>The essence of the conflict between the United States and China over hegemony over the South China Sea is inseparable from the two sides' comprehensive strategy regarding the survival or change of the current international order. The United States seeks to maintain the status quo and its security arrangements, and the balance of regional powers in the South China Sea within its strategy. In return, China is striving to bring about a change in the vicinity of its region that constitutes the beginning of changes in other regions of the world that rises to the levels of major transformations that drive the change of the current unipolar international order into a one. New multipolar international order.</p> Mahmood I. Mohammed ##submission.copyrightStatement## 2023-07-10 2023-07-10 7 2 18 26 10.24086/cuejhss.v7n2y2023.pp18-26 The Lack of Legal Actions in Common Law <p>The idea of the lack of legal actions within the framework of private law, and from it moved to the general section of the law, such as constitutional law and administrative law and even in the framework of procedural laws. However, the idea quickly faded within the framework of civil law, and the majority of jurisprudence contented itself with relying on the binary division of invalidity, which is relative and absolute invalidity. After it was based on the triple division of invalidity, which is relative and absolute invalidity and the lack of legal actions. In the field of constitutional law, although some jurisprudence was adopted, the idea no longer existed within the framework of constitutional law. However, administrative law took upon itself the development of the idea of nullity, in terms of appeal and legal terms, and this idea remained firmly established within the framework of administrative law. Even with the absence of legal texts regulating this, the administrative judiciary took it upon itself to develop it. In the field of administrative pleadings, the judiciary has regulated the idea of the absence of judicial rulings as an existing idea. The non-existence in the field of administrative law, especially in the framework of the administrative decision, is the inability to arrange legal effects on the administrative decision and to consider it in the ranks of material actions, and therefore it is not subject to correction. The lack of legal actions is the failure to arrange the legal effect of actions and is not subject to authorization or modification.</p> Muhammed A. Sharif ##submission.copyrightStatement## 2023-07-10 2023-07-10 7 2 27 35 10.24086/cuejhss.v7n2y2023.pp27-35 The Extent to which the Tax Departments Depend on the Financial Statements Audited by the Chartered Accountant in Kurdistan Region of Iraq <p>This study aims to identify the extent of the income auditor's confidence (the evaluator) in the audited financial statements submitted to him by the taxpayer in the Kurdistan region and to identify the reasons for the income auditor's refusal of the audited financial statements by the chartered accountant. To achieve the objectives of the study, a field study was conducted by creating a questionnaire that was distributed to a sample of income controllers in the Corporate Profit Tax Directorate in Erbil, and then analyzing the results and testing the research hypotheses using the SPSS statistical program. The research concluded with the following results: The independence of the auditor is considered the backbone of the audit profession in general, and it was found that there are many obstacles and threats facing the independence of the chartered accountant, such as the taxpayer’s pressure on the chartered accountant towards determining fees, establishing financial relations between the auditor and the facility, or accepting Significant gifts from the taxpayer. The compliance of the certified accountant and the rules and ethics of professional work are among the factors affecting the rejection of the financial statements, especially the certified accountant collecting the necessary evidence and exerting the necessary professional care to examine the data before expressing an opinion on it.</p> Hashem Mhd. Safi Thabit H. Thabit ##submission.copyrightStatement## 2023-07-20 2023-07-20 7 2 36 43 10.24086/cuejhss.v7n2y2023.pp36-43 The Effect of a Selective Counseling Program on Developing Academic Compatibility among Cihan University-Erbil Students <p>The study aimed to identify the extent of the impact of the selective counseling program on the development of academic compatibility among a sample of students from the Department of General Education at Cihan University / Erbil. They were chosen in a deliberate manner, after applying the questionnaire to them and obtaining low scores in academic compatibility, and they were then divided into two groups, an experimental group of (15) and a control group of (15).&nbsp;To achieve the objectives of the study, the researcher used the academic adjustment scale (Al-Darini, 1985), and the results of the study revealed that there were statistically significant differences between the averages of the experimental group and the control group before and after applying the selective counseling program on the scholastic adjustment scale, and there were statistically significant differences between the average scores of the experimental group. And the control group after applying the selective counseling program on the scholastic adjustment scale in favor of the experimental group.</p> Zhian J. Othman ##submission.copyrightStatement## 2023-08-01 2023-08-01 7 2 44 50 10.24086/cuejhss.v7n2y2023.pp44-50 The Crime of Aggression between Recognition, Definition and Activation <p>&nbsp;The crime of aggression was approved in the Rome Statute of the International Criminal Court (ICC) in 1998, but its definition was postponed until the Rome Statute came into force after 30 countries ratified it, which was done in 2002, and then the agreement of the Assembly of States Parties to this system after (7) years. On its entry into force, which was what happened in 2010 (Kampala Conference) after making amendments to the system, and it was also postponed to activate these amendments until the agreement of the Assembly of States Parties in 2017, and it was agreed to activate starting from 2018, and thus the (ICC) became competent in the crime of aggression In addition to the other three crimes (war crime, genocide, and crime against humanity). The research dealt with how to define the crime of aggression, the extent to which the definition was affected by General Assembly Resolution (3314) of 1974, what are the pillars of this crime, the nature of the amendments to the Kampala Conference, how to activate these amendments, and the extent of the need to issue declarations with the approval or rejection of these amendments, in addition to clarifying the limits of the competence of the (ICC) on The crime of aggression, and what is the relationship between the court and the UN Security Council and the positions of states, especially the permanent members of it, and finally a study of the effects of withdrawal from the court and the extent of its coverage of the provisions of the Vienna Convention on the Law of Treaties of 1969.</p> <p>&nbsp;</p> Ibrahim A. Abed ##submission.copyrightStatement## 2023-08-15 2023-08-15 7 2 51 59 10.24086/cuejhss.v7n2y2023.pp51-59 Commitment to Presenting Women and their Problems in Hussein Arif's City Novel <p>This study is entitled "Commitment to Presenting Women and Their Problems in Hussein Arif's City Novel”. It attempts to depict the circumstances and life of Kurdish women in Sulaimani in City's novel. The current study consists of two parts, the first part is devoted to the relationship between (literature and commitment), which embraces several sections. The first section deals with terms and concepts of commitment; the second section is concerned with novel and commitment with Marxism thought in which necessary explanations are given about the ideology and philosophy of Marxism. The second part is devoted to the depiction of women and their problems in the novel City. This part includes six sections. The first section highlights women enslavement. The third section sheds light on forced marriage. Following this there will be a discussion of the phenomenon of divorce. Next, violence and its types, which are sexual and physical, are presented. The last section deals with the deprivation of women of their rights. &nbsp;</p> Sarkawt S. Qadir Nawzad W. Saeed ##submission.copyrightStatement## 2023-08-15 2023-08-15 7 2 60 72 10.24086/cuejhss.v7n2y2023.pp60-72 The Role of Environmental Media Studies to Develop Individual and Behavioral Awareness <p>Environmental Media Studies are considered one of the main pillars of environmental protection and raising awareness of society as they introduce environmental concepts and values. In addition, they raise awareness among individuals, government officials, and relevant authorities in order to protect and improve the environment. In the contemporary era, media tools play a critical role in tackling environmental issues and directing individual behavior to conserve the environment. In this case, media helps increase environmental awareness and enlightenment, and protect the environment. In this study, from a media sociology perspective, tasks and duties related to environmental media studies have been scientifically discussed. In conclusion, it was found that environmental media studies are recent areas of research study whether in terms of concept or in terms of topic for research. By raising environmental issues and the degradation of natural ecosystems, the need for these studies to heighten awareness among people and authorities has become more apparent. In Kurdistan, although the media has paid attention to the environment, Kurdistan’s environment and environmental awareness have not reached the satisfied standards due to the lack of academic expertise in the field of environmental media, the absence of other social media channels to educate society regarding the environment and many other issues. Environmental news in Kurdistan media has been limited to reporting the weather condition and the media has ignored spreading information on the dangers of environmental degradation and environmental abuse by individuals.</p> Hemin A. Jalal ##submission.copyrightStatement## 2023-08-20 2023-08-20 7 2 73 82 10.24086/cuejhss.v7n2y2023.pp73-82 Palestinian Social Security Fund Obstacles and Expected Impacts on Achieving Sustainable Development <p>This study aims to recognize Palestine Social Security Fund: obstacles and expected impacts on sustainable development and to clarify whether there are statistical differences due to variables (social status, age, education level, monthly income, number of working family members, establishment nature of work and occupational category). To achieve the purpose of the study; the descriptive survey method was used and a questionnaire about Palestine Social Security Fund: obstacles and expected impacts on sustainable development was conducted. The questionnaire consisted of (58) items and the study sample which was selected using simple random sampling method consisted of (270) male and female private sector employees in Palestine. The results of the research show that the obstacles and expected impacts affecting the achievement of sustainable development in Palestine Social Security Fund are high. Results also show no statistical differences (a=0.05) due to social status, education level and family working members variables. However, there are statistical differences (a=0.05) due to age, monthly income, institution nature of work of and occupational category variables in favor of both the worker and the institution through which constant developmental level is achieved; the thing that maintains constant high income. The study recommends implementing the social security law and maintaining human resources in companies. It also recommends investing new human resources towards enhancing national economy and increasing the number of service establishments that contribute in creating sustainable development nationwide.</p> Abdulnaser I. Nour Izzuddin adeen M. Hamdan Ghassan Da'as Mahmood I. Nour ##submission.copyrightStatement## 2023-10-05 2023-10-05 7 2 83 96 10.24086/cuejhss.v7n2y2023.pp83-96 Incitement to Commit Suicide in the Iraqi Penal Code <p>The aim of the research is to reveal the details of this crime, its elements, the punishment prescribed and the cases of application of this punishment, and to address an important societal issue related to one of the most important purposes considered in all laws, which is self-preservation, by knowing the concept of suicide as well as the concept of incitement to it and identifying the elements of this crime in the law Iraqi sanctions. The researcher relied on the analytical descriptive approach, so he analyzed the legal system for the crime of incitement to commit suicide in the Iraqi legislation that focused on this crime .The researcher concluded that understanding the historical context of the phenomenon of suicide helps to understand the legal repercussions of the crime of inciting or aiding suicide, and that the spread of the phenomenon of suicide has a negative impact on society and threatens its cohesion, which endangers its vital components as well as all aspects of economic, social and political life. (408) of the Penal Code, the Iraqi law stipulates the criminalization of inspiring or assisting suicide, however, it did not refer to what constitutes incitement or assistance to suicide, leaving the matter to jurisprudence. The researcher recommended that the perpetrator (instigator), partner or person who caused the occurrence of this crime simply because he accepted support for his criminal activity, whether the crime was committed or not, due to the criminal danger that this crime poses to the victim and society.</p> Abdullah S. Omar ##submission.copyrightStatement## 2023-10-10 2023-10-10 7 2 97 105 10.24086/cuejhss.v7n2y2023.pp97-105