Vol 13 Iss 5

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ICT and Social Media as a Marketing Communication Platform in Facilitating Social Engagement in the Digital Era

Ahmad Mulyana^a, Rizki Briandana^b, Endi Rekarti^c, ^a,bSchool of Communication Science, Universitas Mercu Buana Jakarta, ^cSchool of Economics and Business, Universitas Mercu Buana Jakarta, Email: ^aahmad.mulyana@mercubuana.ac.id,  ^brizki.briandana@mercubuana.ac.id,  ^cendi.rekarti@mercubuana.ac.id

This study will examine the management of applications in building social engagement in the disruptive era. This study departs from the observation of recent community behaviour patterns with developments in information technology, especially social media increasingly spoiling users. Disruptive behaviour is patterned with increasingly varied applications accommodating its users’ needs. The theory used is related to message management creativity in marketing communication based on social media use. This study took a qualitative approach through a case study. Data was collected using in-depth interviews and observation. The results show social media is effective in establishing communication and interaction in relationships with Helpster application users. The target market of Helpster is millennials who tend to use social media to obtain information. Helpster builds social engagement for blue-collar workers using the Helpster application through YouTube, Instagram, Facebook and LinkedIn. Pages 1 to 16

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A Study on Job Satisfaction of Accountants in Vietnam

Thi Ngoc Lan Nguyen^a, Thi Dung Doan^b*, Duc Tai Do^c, ^aFacuty of Accounting, Trade Union University, Vietnam; ^bPeople's Public Security University of Technology and Logistics, Thuan Thanh district, Bac Ninh Province, Viet Nam, ^cFacuty of Accounting, University of Labor and Social Affairs, Vietnam, Email: ^alanntn@dhcd.edu.vn,  ^b*doandung1978@gmail.com,  ^ctaiketoanquocte@gmail.com

The study aims to identify and measure the impact levels of determinants on job satisfaction of accountants in accounting service firms in Hanoi, Vietnam. Based on the desk review and results of interviews, a total of 200 questionnaires were sent to research participants for collection; 145 of them met the standard and were subject to be analysed. The results of the Exploratory Factor Analysis (EFA) and Multiple Regression Analysis (MRA) identify 5 main determinants influencing job satisfaction of accountants, including (i) nature of work, (ii) operating procedures, (iii) information feedback, (iv) colleagues, and (v) leaders. Based on the findings, some recommendations have been proposed to help the firm leaders design appropriate personnel policies for creating better job satisfaction for accountants in the coming time. Pages 17 to 36

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Empowerment of Household Women through Sharia-Based Entrepreneurship Training in Banjar City, Indonesia

Hasan Bisri^a, Husni^b, ^aUniversitas  Islam  Negeri  (UIN) Sunan Gunung  Djati Bandung, Indonesia, ^bInstitut Agama Islam Darussalam (IAID) Ciamis, Indonesia, Email: ^ahasanbisri@uinsgd.ac.id,  bhusni1967@yahoo.co.id

This study aimed to empower housewives through Sharia-based entrepreneurship training programs. This study used a participatory action research (PAR) method, which was conducted in Banjar City, Indonesia. The objects of this research were women whose work was limited at home. Through Sharia-based entrepreneurship training programs, these women were empowered to have Sharia-based entrepreneurial knowledge and skills. This knowledge and skills included the details of Sharia’s financial products, the skills to market goods and services in Sharia, and Sharia-based business and business management. This program succeeded in increasing women’s knowledge, understanding, insight and skills on the workings of the Sharia economy so that they had an awareness of Sharia entrepreneurship. Pages 37 to 49

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The Influence of Advance Organiser and the Different Cognitive Styles of Higher Education Students

Muhammad Nasir^a*, Mohammad Salehudin^b, ^a,bInstitut Agama Islam Negeri Samarinda, Indonesia, Email: ^a*muhammadnasirsadeke@gmail.com,  ^bsalehudin@iain-samarinda.ac.id

Many learning models are designed to strengthen students' cognitive structures, however, none have used the right strategy. This study, therefore, aims to fill this gap by using the advanced organiser model (AO) and different cognitive styles (CS) as moderator variables. The quantitative approach, quasi-experimental, and the pretest-posttest non-equivalent 2x2 factorial designs were used to obtain data from 38 students divided into two small groups according to their cognitive style. Both groups were treated by administering teaching for four meetings, with the ANOVA used to analyse data and test hypotheses. The results showed that the subjects who were given the comparative organiser and a Field Dependent cognitive style (FD) achieved better and higher communication skills, respectively, with significant interactions between various types of advance organiser models. Pages 50 to 60

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The Modern Dimension of the Astrolabe as an Innovation of Ancient Technology

Mohd Hafiz Safiai^a*, Noor Izzati Ab Rahman^b, Khadijah Ismail^c, Mohd Izhar Ariff Mohd Kashim^d, Ezad Azraai Jamsari^e, ^aResearch Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia, ^bSchool of Accounting, Finance and Quantitative Studies, Asia Pacific University of Technology and Innovation, Malaysia, ^cDepartment of History & Islamic Civilisation, Academy of Islamic Studies, University of Malaya, Kuala Lumpur, Malaysia, ^dResearch Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia, ^eResearch Centre for Arabic Studies and Islamic Civilisation, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia, 43600 UKM Bangi, Selangor, Malaysia, Email: ^a*hafizsafiai@ukm.edu.my

The astrolabe was a very important instrument used by astronomers and navigators in every civilisation for centuries. It became more famous at the peak of Islamic astronomy during the Golden Age of the Islamic civilisation, as an instrument to show direction and time in the fields of astronomy and navigation. However, later it became less known and is increasingly forgotten. Hence, the purpose of this paper is to review the continuity of this legacy of the Islamic Golden Age, through the study of the astrolabe in Malaysia, specifically in astrofiqh and STEM education. This research has a qualitative approach using document analysis, observation and interview methods. Research results find that knowledge of astrolabe is increasingly abandoned and its use becomes more irrelevant in view of a variety of sophisticated and modern inventions. However, there are efforts to gradually increase knowledge of the astrolabe. This scenario should be given attention in order to continue efforts to restore the legacy of the Golden Age of the past Islamic Civilisation, in addition to maintaining the supremacy of the astrolabe as the basis of developing current digital instruments of astronomy. Pages 61 to 75

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Customer Experience, Destination Image and the Intention to Revisit: A Case of Tourism in Mount Bromo, Indonesia

Sopiah^a*, Agung Prasetiyo^b, Bagus Shandy Narmaditya^c, ^a,b,cFaculty of Economics, Universitas Negeri Malang, Email: ^a*sopiah.fe@um.ac.id

The purpose of this study is to examine the relationship between the variables of customer experience, destination image and the intention to revisit. This study applied a quantitative method using path analysis to understand the direct and indirect effect of variables. The research was conducted in Mount Bromo, which is one of the most popular natural tourist destinations in East Java of Indonesia. The population is tourists, both domestic and foreigners. The sample size is about 380 tourists obtained using Daniel and Tarrel’s formulas. Furthermore, the data was collectied through questionnaires with a Likert scale. The findings showed that customer experience has positively affected the destination image, while the destination image has a positive impact on the intention to revisit. Also, customer experience has an indirect effect on the intention to revisit through destination image. Pages 76 to 86

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The Impact of Mandatory IFRS Adoption on Accounting Quality: Iraqi Private Banks

Bahaa Hussein Mohammed^a, Hasanain Salim Rasheed^b, Rabab Wahhab Maseer^c, Abbas Jumaah Al-Waeli^d, ^a,cDepartment of Accounting, Facility of administration and economic, University Of Baghdad- Iraq, ^bDepartment of Office Management, Technical institute for Administration, Middle Technical University-Iraq, ^dDepartment of Accounting, Faculty of Management and Economics, University Pendidikan Sultan Idris- Malaysia

This paper examines the effects of adopting the International Financial Reporting Standards (IFRS ) on the quality of accounting in Iraqi private banks (IPB). The majority of the banks in Iraq have complied with International Accounting Standards regulations since 2015. This paper determines the connection of the IFRS adoption with the improvement in the quality of accounting of the banks that have been listed on the Iraqi Stock Exchange (ISE) according to the correlation between operation cash flow and net income. This study will utilise secondary data obtained from the financial statements that are available in the ISE from 2012 – 2018. The outcome revealed that there is a correlation between OCF and NI after the IFRS have been adopted in banks that are reflected to tow banks out of five has been improved in accounting quality. Besides that, there are also other reasons, such as legal and political systems, that impacted on the quality of accounting in Iraq. Pages 87 to 103

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The Role of the Forensic Accountant in Achieving the Integration of Accounting and Legal Performance

Amer Dayekh Obaid^a, Ali Mohammed Thijeel^b*, ^aPHD Candidate at Post-Graduate Institute for Accounting & Financial Studies, Baghdad University, Iraq, ^bA.PHD Department of Accounting studies, Post-Graduate Institute for Accounting & Financial Studies, Baghdad University, Iraq, Email: ^b*ali.mamouri@yahoo.com

Forensic accounting aims to employ accounting information in the judiciary and financial advisory fields in order to meet the needs of the judiciary regarding financial irregularities and the need of investors, shareholders, lenders and tax and supervisory authorities for  accurate information.  Forensic accounting techniques can thus be used to face the challenges and risks faced by organisations. The research  aims to set  recommendations, the most important of which is the necessity of developing the role of the forensic accountant in supporting forensic proceedings related to commercial disputes as an expert witness by organising provisions and rules in legal texts consistent with the nature of the work of forensic accounting to avoid and ward off risks. In addition, the study urges  forensic experts to show the required characteristics and features of  forensic accountants, as well as the developed country, and the necessity of possessing the basic and desirable skills that a forensic accountant should master. These factors are considered in addition to mastering the software tools and encouraging membership in professional organisations interested in forensic accounting in developed countries. Pages 104 to 124

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Development of VAT Sanction Regulations in Light of Polish and EU law

Wojciech Maruchin^a, ^aUniversity of Economics and Human Sciences in Warsaw, Poland.

The subject of the conducted research is the development of sanction regulations  in light of Polish and EU law. Sanction regulations  were innovative elements introduced to the Act of 8 January 1993 on the value added tax and excise duty, which, due to the high budgetary significance of both taxes, became the most important substantive Polish tax law passed in connection with the reform of the Polish tax system. In the course of the analyses, changes in VAT sanction regulations  were indicated by considering the subsequent questions: 1. What was the reason for the changes made to these regulations in the period preceding Poland’s accession to the EU? 2. What was the impact of EU law and case law of the EU Court of Justice on Polish sanction regulations  before and after Poland's accession to the EU? 3. Were there other reasons for the implemented changes and what did they entail? As a research method, an analysis of normative material, views presented in legal doctrine and in case law of the Constitutional Tribunal (CT) and the EU Court of Justice was adopted. Development of VAT sanction regulations  in the period preceding Poland’s accession to the EU was caused by the scope and frequency of violations of instrumental tax obligation committed by taxpayers. The second reason for changes in the content of the examined regulations was the influence of case law of the Constitutional Tribunal which sought to designate the limits for the application of tax sanctions. The third factor contributing to the changes in sanction regulations  was   case law of the EU Court of Justice, which is a crucial part of acquis communautaire. Pages 125 to 142

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Conditions of Internationalisation of Foreign Service Enterprises in the Polish Market

Robert Nowacki^a, ^aUniversity of Economics and Human Sciences in Warsaw Okopowa 59, 01-043 Warsaw, Poland, Email: ^ar.nowacki@vizja.pl

The characteristic feature of the contemporary economic reality is growing internationalisation of enterprises. This applies to all sectors, including  the service sector. Of  key importance in the process of internationalisation of service enterprises are the motives impelling businesses to undertake expansion to foreign markets, as well as the factors (criteria) serving the evaluation and comparison of the target markets. The aim of the article is to analyse the determinants affecting the propensity of foreign service entities to undertake expansion into the Polish market and the strategies undertaken in this field,  as well as to identify the key sources of competitive advantage taking place at the enterprises in question. The grounds for deliberations in the article are findings of the research carried out in 2017, among managers of 153 foreign service enterprises operating in the Polish market, of different sizes and scopes of activity. In this article, the author focused on two issues: evaluation of the factors describing the Polish market from the point of view of their impact on the propensity to run their activities therein, as well as identification of the sources of competitive edge used by foreign service entities. The findings of the conducted research show a positive perception by foreign service enterprises of a prevailing majority of the factors characterising the Polish market. And there are no significant differences between the appraisals made by individual categories of enterprises. In this research, the author identified fourteen sources of competitive edge of foreign service enterprises in Poland. The key one is professionalism in customer service. An important role is also played by brand and accompanying reputation, as well as promptness of customer service and efficacy of marketing measures, mainly promotional ones. Pages 143 to 156

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The Implementation of Inter-Professional Education Community Curricula in Indonesian Universities

Eti Poncorini Pamungkasari^a*, Bulan Kakanita Hermasari^b, Endang Lestari^c, Tri Nur Kristina^d, Fatikhu Yatuni Asmara^e, Widyandana Widyandana^f, Fitriana Fitriana^g, Saekhol Bakri^h, Dian Puspita Dewiⁱ, Diana Nur Afifah^j, ^a,bFaculty of Medicine, Universitas Sebelas Maret, Surakarta, 57126, Indonesia, ^cFaculty of Medicine, Universitas Islam Sultan Agung, Semarang, 50112, Indonesia, ^d,e,h,i,jFaculty of Medicine, Universitas Diponegoro, Semarang, 50275, Indonesia, f,g,dFaculty of Medicine, Universitas Gadjah Mada, Yogyakarta, 55281, Indonesia, Email: ^a*pamungkasariponcorini@yahoo.com

Nowadays, health profession educational programs should implement inter-professional education curricula in order to improve health outcomes. Values, roles and responsibilities and communication are important aspects of inter-professional healthcare collaboration, but it still becomes a challenge. However, studies on the implementation of  inter-professional education curriculums in Indonesia are still limited. Therefore, this study aimed to analyse the effect of values and roles and responsibilities to health professional students’ communication on inter-professional education. This study applies an observational cross-sectional study, which involves four universities located in Central Java province and Yogyakarta special region - Indonesia. A total of 970 health professional students from medical, nursing, midwifery, and nutrition programs took part in the study. Data were collected using student perceptions of inter-professional education instruments. Multiple logistic regression analysis is used for data analysis. The results show that there is no significant effect between types of the study program with communication on inter-professional education. It is very important to strengthen values and roles and responsibilities in order to improve students' communication in inter-professional education. The  educational programs of the health professions should emphasise values and roles and responsibilities when designing inter-professional education curricula. Pages 157 to 170

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Students’ Understanding of the Scientific Approach to the Learning Process in Early Childhood Educational Institutions

Sri Sularti Dewanti Handayani^a, ^aEarly Childhood Teacher Education, Faculty of Education Science Universitas Negeri Semarang, Email: ^adewanti@mail.unnes.ac.id

The scientific approach is a scientific method in learning activities which includes the observation, questioning, gathering information, reasoning, and communication. Regarding the scientific approach, which began to be implemented following the enactment of the Curriculum of 2013 about Early Childhood Education, it is a necessary to change the basic concept of thought in the learning process. Through a scientific approach, it is expected to develop scientific, logical, and critical thinking and is objective in both the teacher and the children. The problem which was highlighted in this study was that there are still many various incorrect concepts of the implementation of scientific approaches in the learning process at Early Childhood educational institutions. As a result, the students themselves also did not have a full understanding about the implementation of the scientific approach in the learning process in such institutions. Therefore, this study aimed to analyse students' understanding of the scientific approach to the learning process at Early Childhood educational institutions. The method used in this research is the descriptive quantitative approach. The data collection was done by questionnaire and documentation. The number of samples in this study were 29 students chosen by the purposive sampling technique. The data analysis was presented by using a quantitative descriptive design. The results showed that students in the Teacher Education for Early Childhood Education Department had knowledge related to the scientific approach concept with a score of 62.07 per cent (intermediate level of understanding), knowledge related to the planning process of a scientific approach learning with a score of 65.52 per cent (intermediate level of understanding), and knowledge related to the implementation of the scientific approach with a score of 48.28 per cent (intermediate level of understanding). Pages 171 to 183

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Analysis of Symbolic Violence Practices in Balinese Vernacular Architecture: A case study in Bali, Indonesia

Ngakan Ketut Acwin Dwijendra^a, I Putu Gede Suyoga^b, ^aUdayana University, Bali, Indonesia, ^bSekolah Tinggi Desain Bali, Indonesia, Email: ^aacwin@unud.ac.id,  ^bgsuyoga@std-bali.ac.id

This study debates the vernacular architecture of Bali in the Middle Bali era, which was strongly influenced by social stratification discourse. The discourse of social stratification is a form of symbolic power in traditional societies. Through discourse, the power practices of the dominant group control the dominated, and such dominance is symbolic. Symbolic power will have an impact on symbolic violence in cultural practices, including the field of vernacular architecture. This study is a qualitative research with an interpretive descriptive method. The data collection is completed from literature, interviews, and field observations. The theory used is Pierre Bourdieu's Symbolic Violence Theory. The results of the study show that the practice of symbolic violence through discourse on social stratification has greatly influenced the formation or appearance of residential architecture during the last six centuries. This symbolic violence takes refuge behind tradition, the social, and politics. The forms of symbolic violence run through the mechanism of doxa, but also receive resistance symbolically through heterodoxa. Pages 184 to 194

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The Influence of Internal Factors and Motivation on the Decision to Enter Entrepreneurship

Nurul Ain Atiqah Zarhari^a, Muaz Azinuddin^b*, Wan Mohd Adzim Wan Mohd Zain^c, Nur Shahirah Mior Shariffuddin^d, ^a,b,c,dFaculty of Applied Social Sciences, Gong Badak Campus, Universiti Sultan Zainal Abidin, 21300, Kuala Nerus, Terengganu, Malaysia, Email: ^b*muazazinuddin@unisza.edu.my

Entrepreneurship is widely acknowledged as the best development strategy in achieving economic prosperity in the shape of growth and competitiveness. This explains why many countries, including Malaysia, are working intensively with relevant stakeholders, such as educational institutions, to encourage entrepreneurship participation among their people. The importance of educational institutions in transforming graduates from being government-dependent to being self-employed, is further heightened given that Malaysia is heavily beleaguered by unemployment issues. Based on this premise, it is the aim of this study to analyse the impacts of entrepreneurial skills, knowledge, and attitudes, as well as motivation on the decision to enter entrepreneurship among undergraduates of Terengganu’s public higher learning institutions. A quantitative approach was used, carried out through the face-to-face distribution of questionnaires. Utilising convenience sampling, 290 usable questionnaires were subsequently analysed through the adoption of descriptive, regression, and mediating analyses. The results revealed that entrepreneurial skills have a higher unique significant contribution to the decision to enter entrepreneurship compared to entrepreneurial attitudes. Importantly, motivation is found to have a significant partial mediation effect on the relationships between entrepreneurial skills and attitudes and the decision to enter entrepreneurship. Drawing on the series of statistical procedures conducted, this paper provides empirical evidences that are of importance to the relevant stakeholders, especially in the context of formulating tailored policies for tackling the unemployment rates in Malaysia. Pages 195 to 212

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The Role of the Hallyu Phenomenon in Shaping a Destination Image among Malaysian Adolescents

Farah Hidayah Mohd Zaini^a, Muaz Azinuddin^b*, Nur Shahirah Mior Shariffuddin^c, Wan Mohd Adzim Wan Mohd Zain^d, ^a,b,c,dFaculty of Applied Social Sciences, Gong Badak Campus, Universiti Sultan Zainal Abidin, 21300, Kuala Nerus, Terengganu, Malaysia, Email: ^b*muazazinuddin@unisza.edu.my

Hallyu refers to the surge of global visibility of popular Korean cultural products, such as Korean entertainment including music, television (TV) shows, dramas and films, cuisine, and fashion. The commodification of these products by the Korean Government to sustain and strengthen their culture worldwide has led to the emergence of Korea as one of the top tourism destinations in the world. However, the exponential growth of the country’s broadcasting and entertainment industry appears to greatly impact the values and ways of life among people, especially adolescents. Given the scarcity of tourism studies that investigate this impact, it is the aim of this research to analyse the mediating role of the idolisation of celebrities among adolescents in the State of Terengganu, Malaysia on the Korean music, TV shows and dramas, and the destination image. The data was collected through convenience sampling, where 301 usable questionnaires were subsequently analysed using descriptive, regression, and mediating analyses. It can be reported that both music, and television shows and dramas have a statistically significant relationship with the idolisation and the destination image. This is also the case in the context of the relationship between idolisation and the destination image. Interestingly, idolisation does not have the mediating impact on both independent variables and the destination image. These empirical results provide valuable insights to relevant stakeholders for the purpose of the strategic marketing of cultural products abroad and through the improvement of national brand value. Pages 213 to 229

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Development of Web Application for Learning Management Supervision in Basic Schools in Thailand

Thanakorn Napaphorn, School of Graduate Studies, King Mongkut’s Institute of Technology Latkrabang, Thailand, Email:marsdargon@gmail.com

This present study aimed to develop a web application for learning management supervision in basic schools, and investigate the satisfaction towards the web application for learning management supervision in basic schools. Five experts in the former stage evaluated the web application. Meanwhile, in the latter, the one-shot case study was utilised to collect the data, and 30 teachers and administrators in a basic school were participants. Basic statistics were employed to analyse the data. The results found that the quality of the site was at a ‘good’ level (M=4.10, S.D.=0.18). Also, the satisfaction towards the site was at a ‘good’ level (M=4.29, S.D.=0.73). To conclude, this online platform was suitable for supervisors and supervisees to use. It could facilitate the users to save time and meet individuals' needs.  Pages 230 to 244

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Millennials’ Political Preference: A Case Study in the 2019 Indonesian Presidential Election

T. Irmayani^a*, Subhilhar^b, Heri Kusmanto^c, Humaizi^d, ^a,b,c,dDoctoral Program of Development Studies, Faculty of Social and Political Sciences, Universitas Sumatera Utara, Medan, Indonesia, Email: ^a*t.irmayani@usu.ac.id

Political preference in electoral competition is regarded as a basis for political actualisation. It is an indicator that democracy is well-established. This study aims to investigate the political preferences of the millennials generation (MG) in the 2019 Indonesian Presidential election (IPE). A quantitative approach using survey methods was employed as the research design. This study was conducted during July to November 2019, in Medan, Indonesia. The sample of this study is 300 millennials as respondents who were gained through accidental sampling originating from the Universitas Sumatera Utara and the Universitas Negeri Medan, Indonesia. In order to obtain the data, the questionnaire was employed with open and closed question types. The results showed that the political preferences of the MG remain influenced by psychological, sociological, and rational choice factors. They collect information from the media and other literatures. They assess the performance of the government and the work programs of the candidates that might be realised, as well as the possibilities of whether they benefit themselves and the public. Pages 245 to 261

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The Law of Effectiveness on Brand Name Disputes for Better Industrial Protection

Kusbianbto^a, Ayu Trisna Dewi^b, Mahadi Oloan Sitanggang^c, ^a,bFaculty of Law, Universitas Darmawangsa, Medan-Indonesia, ^cDharmawangsa Law Office, Medan-Indonesia

Brand name or trademarks as the property rights of companies are often consumed in Indonesian Courts as commercial conflicts. Any decision of the courts on a brand name might support or not support industrial protection in Indonesia. This paper was conducted to seek the effectiveness of Indonesian Law number 20 of 2016 of property law to support industry in Indonesia. A qualitative approach was conducted to collect data and analyse the effectiveness of Indonesian law from the high consumption of brand name disputes in the courts. The data collection comprised the case of trademarks between J. Casanova and Casano. The Supreme Court decided the winner in the Number 197PK/Pdt.Sus-HKI/2018, and has used Law Number 20 of 2016 concerning trademarks and geographical indications, where decisions at the District Court and Cassation level still use Law Number 15 of 2001 regarding brands. The data analysis showed that the Court had protected the property rights of trademarks and it supports the industrial protection Law. Pages 262 to 274

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Institutionalising the Kompang for Primary School Students in Malaysia

Md Jais Ismail^a*, Loo Fung Chiat^b, Azu Farhana Anuar^c, Rorlinda Yusuf^d, ^aPusat GENIUS@pintar Negara, Universiti Kebangsaan Malaysia, Bangi Malaysia, ^bDepartment of Music, Faculty of Human Ecology, Universiti Putra Malaysia, Serdang, Malaysia, ^cStudent Development and Campus Lifestyle (SDCL), Universiti Kuala Lumpur, Alor Gajah, Melaka, ^dPusat GENIUS@pintar Negara, Universiti Kebangsaan Malaysia, Bangi Malaysia, Email: ^a*md_jais@ukm.edu.my,  ^blfc@upm.edu.my,  ^cazufarhana@unikl.edu.my

Malaysia is a country with diversity of culture and heritage. Subsequently it possesses varied traditional musical arts. One of the instruments of Malaysian traditional musical arts is the kompang, which has been played since the period of the Malacca Malay Sultanate. Nonetheless, the playing of this instrument has been decreasing among the community of late. Only passionate and interested parties such as art institutions, and cultural and arts agencies are still striving in upholding the arts of this traditional heritage. To foster the arts of this tradition, it needs to be nurtured from a young age. Therefore, a study was conducted to identify the functions of Kompang from an ethnomusicology view and children’s musical learning achievement by using Kompang. A library analysis method and statistical method have been adopted during field data collection. The study was carried out in a Malaysian primary school involving 70 children aged nine. This study was conducted for 12 weeks, including the practical tests in week 1 and week 12. Results show that the functions of kompang are as a welcoming instrument, entertainment, vocal accompaniment, communication, aesthetic arts, education and unity agent. The children’s achievement using the kompang showed a significant improvement from the pre-test to the post-test scores. The results of this research are expected to provide information about kompang as Malay traditional music instrument, which needs to be preserved in this modern era. As kompang fits to be a tool in music learning, it brings a new perspective to all music educators to integrate kompang as an effective teaching aid. Furthermore, it is a traditional musical instrument that should be duly appreciated and maintained by the whole community. Pages 275 to 292

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The Role of ICT Ecosystem for Sustainable Innovation: Evidence from the Gaming Industry of China

Sadaf Hafeez^a*, Noreen Izza Arshad^b, Lukman Bin AB Rahim^c, Mazeyanti M. Ariffin^d, Mohamed Imran Mohamed Ariff^e, Muhammad Farooq Shabbir^f, ^a,b,cDepartment of Computer and Information Science, Universiti Teknologi PETRONAS, Malaysia, ^dPositive Computing Research Cluster, Institute of Autonomous Systems, Universiti Teknologi PETRONAS, Perak, Malaysia, ^eFaculty of Computer & Mathematical Sciences, Universiti Teknologi MARA (UiTM) Perak Branch, Tapah Campus, Malaysia, ^fDepartment of Management Science, The Islamia University of Bahawalpur, Pakistan, Email: ^a*sadaf.hafeez85@yahoo.com

Increased digital participation adds new momentum to the economy and changes the nature of business. The gaming industry has become a large industry in China, and this industry has not developed independently. The development and innovation in the ICT ecosystem influences the development and innovation of the gaming industry. This investigation follows the ICT layer model by using Meta-frontier analysis to estimate and analyse the innovation in the gaming industry of China. The change in the technology gap ratio (TGR) is utilised to measure innovation in the gaming industry. The decrease in technical efficiency brings an increase in the technology gap ratio which alludes that some companies have shifted the production function upward due to technological innovation. Similarly, an increase in technical efficiency can be understood as the diffusion of innovation by imitation of competitors. The steady increase in meta-frontier efficiency explains that the gaming industry of China is growing by innovation.  This study has significant position in frontier studies by explaining the production process in a distinctive way which has previously been ignored. Pages 293 to 306

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Liability Regulation for Construction in Indonesia

Anton Ismu Prabowo^a*, Ismu Gunadi Widodo^b, Sulaksono^c, ^a,bDepartment of Law, Universitas Bhayangkara Surabaya Jl. Ahmad Yani 114, Surabaya, Jawa Timur 60231, Indonesia, ^cDepartment of Law, Universitas Dr. Soetomo Jl. Semolowaru No. 84, Menur Pumpungan, Sukolilo, Surabaya, 60118, Indonesia, Email: ^a*prabowo.i.anton@gmail.com

The construction industry in Indonesia is governed by sets of rules and regulations that seek to ensure the establishment of high-quality, durable, and cost-efficient infrastructures, while eliminating the problem of construction failures. The laws analysed in this article, including the Construction Services Act, were scrutinised to determine their effectiveness in creating legally binding obligations between clients, employees, and financiers. This presentation will put forth critical analyses of issues that have been identified as influencing the capability of the Construction Service Development Board to promote the best practices within the sector. The main tools for primary data collection in this descriptive study included questionnaires, focus group discussions, and workshop interactions. Intensive data analyses revealed that uneducated workforces dominated the construction industry. Inexperienced workers were not conversant with the country's legal standards of quality structures. Therefore, the recommended practices centred on restructuring the composition of the construction industry to focus more on education, consultancy certification, training, and capacity-building. Pages 307 to 326

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The Implementation of Death Sentences in the Indonesian Legal System

Sulaksono^a*, Anton Ismu Prabowo^b, Ismu Gunadi Widodo^c, ^aDepartment of Law, Universitas Dr. Soetomo Jl. Semolowaru No. 84, Menur Pumpungan, Sukolilo, Surabaya, 60118, Indonesia, ^b,cDepartment of Law, Universitas Bhayangkara Surabaya Jl. Ahmad Yani 114, Surabaya, Jawa Timur 60231, Indonesia, Email: ^a*sulaksono@unitomo.ac.id

This study examined the implementation of the death sentence in the Indonesian legal system. The implementation of capital punishment has sparked mixed reactions with proponents noting its significance in the maintenance of law and order while the opponents cite its violation of the right to life. A normative research design enabled its investigation into the research problem from multiple perspectives. The literature examined included secondary research journals and books published within the past five years. The findings reveal that, while the death penalty has elicited increased opposition across the social scene, the Indonesian legal system still embraces the practice with the primary objective of curbing crimes and protecting the rights of citizens.  The key areas upon which the death penalty law has been applied comprise murder and drug trafficking cases, which the government seeks to quell. Opponents on the other hand argue that the implementation of the practice constitutes a violation of inalienable human rights and should be stopped. The study concludes that despite the strong opposition against the implementation of the death penal code, it enables the state to contain crime, and shield the citizens from practices that could have adverse effects. Pages 327 to 346

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The Relationship Between the Art of Painting and Developing Students’ Aesthetic Education

Hamid Khudhair Hussein^a, Bashar Jawad Noumi^b, Ali Hadi Mubarak^c, ^a,cCollege  of Fine Arts, University of Babylon- Iraq, ^bAl-Qasim Green University-Iraq, Email: ^afine.hamid.khudhyeir@uobabylon.edu.iq,  ^bBashar.nomy80@gmail.com,  ^cAli.hadi.7600@gmail.com

The present study investigates the relationship between painting and the development of students’ aesthetic education as a self-active activity in intellectual and aesthetic structure. It helps in realising forms and understanding to achieve the aesthetic satisfaction of the students.  The present study contains four chapters. Chapter one includes the problem, the significance, the limits, the definition of basic terms, and the aim, which is to identify the level of aesthetic education among students. Chapter two includes the theoretical framework of the present study, artistic taste, and aesthetic education. Chapter three includes the procedures and analysis of the research sample. Chapter four is devoted to presenting the results and conclusions. Pages 347 to 362

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The Phenomenon of Customs Smuggling Between Iraq and Turkey During the Period 1921-1958: A Documented Historical Study

Riyadh Khaleel Hussein^a, ^aHistory Department, College of Education, University of Samarra- Iraq, Email: ^areaid.kh2@uosamarra.edu.iq

After their founding. the two neighbouring countries of modern Iraq and Turkey faced many economic problems. The phenomenon of customs smuggling may be the most prominent of the problems suffered by the economies of the two countries. This phenomenon has expanded, spread, and worsened, resulting in bad returns, wasted money, and significant repercussions on the economies of the two countries. There is no independent academic study on what this phenomenon is, nor the reasons for its spread and the ways to combat it in this era of history. Thus, this study came to be entitled, "The Phenomenon of Customs Smuggling Between Iraq and Turkey during the period 1921-1958: A Documented Historical Study." After collecting the scientific material from its sources, three investigations were conducted. Preceded by an introduction and followed by a conclusion, we first discussed the phenomenon of customs smuggling between Iraq and Turkey during the period 1921-1958. Second, we examined the motives for smuggling and the reasons for its spread between the two countries during the period 1921-1958. And third, we examined smuggled goods and the goods between the two countries during the period 1921-1958. The conclusion summarised the results of the study. Pages 363 to 377

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Islamic Law Principles in Islamic Business Activity

Prawitra Thalib^a*, Hilda Yunita Sabrie^b, Faizal Kurniawan^c, ^a,b,cFaculty of Law, Airlangga University, Surabaya, Indonesia, Email: ^a*prawitra@fh.unair.ac.id

Islam provides solutions to all kinds of complicated problems, which are faced by human beings such as materialism, nationalism, race, ethnicity, and religion. Islam has its own way to solve these problems, especially in case of economy and business activity. This paper aims to discuss the application of Islamic law principles towards economic and business activity. This paper uses descriptive research methodology by gathering data from books and the Quran. Islamic Business includes norms or values within Islamic law that prohibit usury, dishonest trade, unjust treatment, and all forms of oppression and discrimination. Islam provides guidance for economic and business activity. Thus, Islamic business activity has to apply the basic principles of Islamic law in order not to break Islamic law. Pages 378 to 387

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The Role of OCBE on Green HRM towards Performance Sustainability

Neeta Jayabalan^a*, Zafir Khan Mohamed Makhbul^b, Ramesh Kumar Moona Haji Mohamed^c, Hayati Yusof^d, Mai Farhana Binti Mior Badrul Munir^e, ^aSEGi University Kota Damansara, Selangor, Malaysia, ^bUniversiti Kebangsaan Malaysia, UKM Bangi, Selangor, Malaysia, ^c,d,eUniversity Tunku Abdul Rahman, Kampar, Perak, Malaysia, Email: ^a*neeta@segi.edu.my

Green human resource management focuses on the awareness of a corporation in interacting with environmental issues, together with the management of the social and economic well-being of the corporation and its workforce. The aim of this research is to investigate the understanding, appreciation and continuous application of sustainable green practices in the working environment by the current workforce in manufacturing companies. Approximately 250 samples were collected from authorised listed manufacturing companies in Malaysia. The response rate was more than 50% using the Convenience-Sampling Method. The results show that the management of green human resources plays a significant role in the actions of Organisational Citizenship Behaviour towards the Environment (OCBE) in the current workforce towards sustainable performance in manufacturing industries. Corporations should understand that green management is one of the key methods by which they can secure their legitimacy and continued operation through their core vision. By developing their human capital along with the use of best practices across the organisation, corporations are striving to ensure that their business operations are as efficient as possible, thereby reducing potential harm to the environment. Limitation and future studies have also been discussed. Pages 388 to 399

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A Needs Assessment of Learning Management Supervision Using a Web Application in Basic Schools in Thailand

Thanakorn Napaphorn^a, ^aSchool of Graduate Studies, King Mongkut’s Institute of Technology, Bangkok, Thailand,

This study aimed to 1) reveal administrators’ and teachers’ authentic situations and expectations towards learning management supervision; and 2) evaluate their needs towards learning management supervision. Samples were participants from 120 basic schools of different sizes in the Northeast Region of Thailand. The needs of learning management supervision using the web application questionnaire were used to collect the data. For data analysis, frequency distribution, percentage, mean, standard deviation, and priority need index modified (PNI modified) were utilised. It was found that: 1) administrators’ and teachers’ perceptions towards authentic situations of learning management supervision in all school sizes were at a ‘moderate’ level (M=2.67, S.D.=0.17); 2) The expectations towards authentic situations of learning management supervision in all school sizes were at a ‘high’ level (M=3.67, S.D.=0.27); 3) The highest priority was ‘learning management supervision using the web application.’ To conclude, supervision using a web application could improve instruction and classroom quality. Pages 400 to 416

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Profiling Entrepreneurs Inclinations Towards Networking: A Case of Small and Medium-Sized Tourism Enterprises (SMTEs) in Terengganu, Malaysia

Muaz Azinuddin^a*, Nur Shahirah Mior Shariffuddin^b, Wan Mohd Adzim Wan Mohd Zain^c, ^a,b,cFaculty of Applied Social Sciences, Gong Badak Campus, Universiti Sultan Zainal Abidin, 21300, Kuala Nerus, Terengganu, Malaysia, Email: ^a*muazazinuddin@unisza.edu.my

Purpose – To identify the importance of formal and informal networks in business learning through the profiles of entrepreneurs and SMTEs. Design/methodology/approach – Descriptive analysis was conducted to compare the characteristics of entrepreneurs and SMTEs across the four-different tourism sub-sectors of hotels and resorts, travel agencies, handicrafts and restaurants. Mann-Whitney U and Kruskal-Wallis were performed to differentiate entrepreneurs and SMTEs that preferred formal or informal networks as an important source of knowledge. Findings – The distinctive characteristics of entrepreneurs and SMTEs from the inter-sectoral perspective manifest in 7 different dimensions. Years of previous working experience was found to have a statistically significant relationship with the importance of informal networks in SMTEs learning. This contrasts with the 6 dimensions of characteristics of entrepreneurs and SMTEs that have statistically significant relationships with the importance of formal networks.  Practical implications – The findings can be used as a crucial framework to develop and enhance training programmes and policies that cultivate networking and learning behaviours among entrepreneurs. Originality/value – This study is the first to provide empirical linkages between the characteristics of entrepreneurs and SMTEs and networks through a tourism inter-sectoral perspective in Terengganu, Malaysia. Pages 417 to 432

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The Influence of the Quality of Accounting Information Systems and Employee Competencies on Taxpayer Satisfaction Surveys at the Pratama Tax Office

Endraria^a, ^aLecturer at the Faculty of Economics and Business, University of Muhammadiyah Tangerang, Cikokol Tangerang City Pioneer Independence Road I Banten Province Indonesia, Email: ^aendra_umt@yahoo.com

The purpose of this study is to determine the effect of Accounting Information System Quality and Employee Competency on Taxpayers Satisfaction Survey at the Primary Tax Service Office. The study included67 respondents. It can be concluded that the relationship between Employee Competency (X2) with Taxpayers Satisfaction (Y) is significant with statistics -T is 3.901512 (> 1.96). The estimated original positive sample value is 0.402215 which shows that the direction of the relationship between Employee Competency (X2) and Taxpayer Satisfaction (Y) is positive. Thus, it can be concluded that Employee Competency (X2) affects the Taxpayer's Satisfaction (Y). Furthermore, the relationship between the Quality of Accounting Information Systems (X1) with Taxpayer Satisfaction (Y) is significant with the T-statistic 5.766584 (> 1.96). The estimated original sample value is positive in the amount of 0.595184 which shows the direction of the relationship between the Accounting Information System (X1) and Taxpayer Satisfaction (Y) is positive. It can be concluded that the Quality of Accounting Information Systems (X1) affects the Taxpayer's Satisfaction (Y). Pages 433 to 449

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Building Organisational Social Capital through Investment in Corporate Social Responsibility to Stimulate the Effectiveness of Zakat Activities in Zanzibar

Khatib Mjaka Mkuu^a, Mohd Effandi Bin Yusoff^b, ^aPhD Candidate.  Azman Hashim International Business School. Universiti Teknologi Malaysia, UTM, Skudai, Johor- Malaysia, ^bPhD, Senior Lecturer, Azman Hashim International Business School, Universiti Teknologi Malaysia-UTM, Skudai, Johor- Malaysia, Email: ^akhatibmkuu@gmail.com,  ^beffandi@utm.my

This study attempts to explore the strategic framework on the process of building social capital through investment in corporate social responsibility for zakat management organisations. An in-depth interview with twelve executives from five zakat organisations in Zanzibar was undertaken for this project. This qualitative investigation utilised thematic analysis techniques to come out with themes that were implemented for this study. The findings revealed that the provision of public education and services and social commitment with positive and attractive behaviours are useful ways to enhance corporate social responsibility and stimulate the social capital of zakat organisations. The researchers have recognised that there is a gap of knowledge in this area, therefore, these findings have made a significant contribution to the existing body of literature and invite more studies to elucidate the situation. Moreover, quantitative research is required to test and measure items revealed from this study's findings. Pages 450 to 463

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Silver Crafts: The Process and Meaning of Ornamental Symbols in the Home Industry, Koto Gadang

M. Nasrul Kamal^a, Hendra Afriwan^b, Bukman Lian^c, ^a,bUniversitas Negeri Padang, Indonesia, ^cUniversitas PGRI Palembang, Indonesia, Email: ^akamal93@fbs.unp.ac.id,  ^bhendraafriwan@fbs.unp.ac.id,  ^cdrbukmanlian@univpgri-palembang.ac.id

In this paper, the researchers will describe silver crafts in the home industry in Koto Gadang in terms of the symbolic process and meaning of ornaments. This paper utilises qualitative research and focuses on issues related to the process and symbolic meaning of ornaments. Data for this project was obtained using observation, interviews, and documentation. The researchers focus on two factors (1) work processes (including preparation of tools and materials), basic processes (combining silver), making ornaments (including sketches, designs, making moulds, and raising silver), techniques (including stained, wrought and intertwined) (2) the symbolic meaning of ornamentation consists of 3 forms are a main ornament, the complement, and the stuffing. The main ornaments are roses (symbolising love), complementary ornaments include jasmine flower ornament (symbolising purity of heart), sunflower ornament (symbolises life), tamarind ornament (symbolises completeness), rago ornament (symbolises the unification of the road and the wheel of life that moves dynamically), clove flower ornament (symbolises strength, blessing, prosperity, and majesty), bird ornaments (symbolising pomp and tenderness), jackfruit leaf ornaments (symbolising grandeur), and niches (symbolising loyalty). The results of the study can be used as a reference for making local content books as teaching materials at primary, secondary, and high school levels. Pages 464 to 482

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The Correlation Between Knowledge of Sentence Structure, Reading Habits, and Reasoning Ability with Essay Writing Skills

Linda Silawati^a*, Safnil Arsyad^b, Didi Yulistio^c, Suhartono^d, ^aSD Negeri 28 Bengkulu Tengah, ^b,c,dUniversitas Bengkulu, Email: ^a*lindasilawati@gmail.com

This study determined a direct positive correlation between sentence structure knowledge with writing essay proficiency and a direct positive correlation between reading habits with writing essay proficiency. There was also found to be a direct positive correlation between reasoning ability with writing essay proficiency, a direct positive correlation between sentence structure knowledge and ability reasoning, and a direct positive correlation between reading habits and reasoning abilities in Grade VI Elementary School students in Bengkulu Tengah. This research used a survey method with a path analysis technique. The population of this study is an affordable population, which focuses on class VI students in 15 elementary schools in Bengkulu Tengah. This includes first semester of academic year 2018/2019 with 330 students. Of these 330 students,  there were 190 female students and 140 male students with an average age of 11-12 years. The sample of this study is all members of the population. Data collection was performed using a questionnaire and test. The results of the study concluded that knowledge of sentence structure is positively correlated directly with writing essay proficiency, reading habits correlate directly positively with writing essay proficiency. In addition, reasoning ability is positively correlated directly with writing essay skills, sentence structure knowledge is positively correlated directly with reasoning ability. Reading habits correlate directly and positively with the ability of reasoning. Therefore  knowledge of sentence structure, reading habits, and reasoning ability with writing proficiency has a significant positive correlation. Pages 483 to 497

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Financial and Administrative Aspects of Corruption in Public Procurement and Criminal Consequences: An Analytical Study in Light of the Effective Iraqi Legislation

Ibrahim Hamid Mohsen^a, Khalid Khudair Dahham^b, Adel Kazem Saud^c, ^aMinistry of health, ^b,cCollege of law, University of Kerbala, Iraq, Email: ^ad_ibraheem1975@yahoo.com,  ^bk.almamoury@gmail.com,  ^cAdel.kadhem.@uokerbala.edu.iq

There is a close correlation between the extent of corruption in a country and the level of development and services in it. In a country like Iraq, which is very late in ranking the most corrupt countries in the world, this is reflected in poor services and the standard of living of its citisens. This research discusses the most important financial and administrative aspects of corruption in one of the most important aspects of executive work, which is public procurement which accounts for the largest percentage of the financial budgets of this country. This study attempts to review the most prominently applied cases that occur when government agencies exercise their activities in the field of purchasing goods and services. The study also deals with these aspects at every stage of the contract, which leads to the conclusion of contracts that are marred by imbalance and complicity. This results in sometimes being unable to achieve their purpose of providing goods and services with high efficiency and appropriate prices, as well as determining the criminal consequences of the perpetrators of the violations. Pages 498 to 509

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Administrative Interrogation: A Comparative Study

Waleed Khashan Zughair^a*, Hanadi Fawzi Hussein^b, ^a,bUniveristy of Thi-Qar/ College of Law, Email: ^a*Waleedkashankw11@yahoo.com

Administrative interrogation is a formal guarantee prior to imposing penalties including striking, issuing warnings, and salary deductions.  This is mentioned by the legislator as an exception, because the general rule is that the administration must achieve written editorial control with the employee through the formation of an investigative committee, and it has, as an exception, recourse to these. Since the administrative interrogation is considered an exception from the original, it is not permissible to expand it by imposing other disciplinary penalties that differ from those specified by the legislator exclusively. In the event that this happens, the administrative decision becomes defective in form and procedures, which makes it deserve nullity. The administrative interrogation differs from the interrogation carried out by the investigative committee in the administrative investigation. This is because the administrative interrogation is a stand-alone procedural method. The legislator has the choice, in certain cases,  to oversee the administration between the investigation or the interrogation, provided that the results of the interrogation are represented by the employee’s conviction of the charges attributed.  The employee must be punished with specific penalties, namely, (striking, issuing a warning, or salary deduction). Pages 510 to 523

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The Development of Educational Services in the Al Qadisiya Subdistrict in Najaf, ‘‘Al Ashraf’’ Governorate, Iraq.

Mohammed Jawad Abbas Shabaa^a, Ahmed Yhya Abd Abas^b, Ali Lefta Saeed^c, ^a,b,cUniversity of Kufa, College of Art , Department of Geography,  P.O Box 21, Kufa, Najaf Governorate, Iraq

Primary education is one of the important services in the prosperity and development of society. Therefore, it must meet a set of criteria such as the optimum distribution of educational institutions and be sufficient in numerical terms in comparison with population sizes. Primary education must also be functionally efficient in comparison to the standards prepared by the relevant authorities. This study attempts to diagnose the reality of the state of primary education in Al-Qadisiyah district in the Najaf governorate, and its compatibility with the planning standards prepared by the Ministries of Education and Planning and follow the best possible methods and mechanisms for their development. This study    established that the population of the study area totalled 46,813 people in 2018. As for the population growth rate, it reached 3.2%, which is a high rate resulting from the rural nature of the region. The number of primary schools in the study area reached 38 schools, while the number of buildings allocated to them reached 31 buildings only, with a difference of 7 buildings, which resulted in the phenomenon of duplication in school hours . The decrease in the percentage of primary schools in the district centre compared to the countryside is due to the large area of the countryside and the increase in its population. This was reflected in the increase in the number of students enrolled.  The number of primary schools for males and females is close, which is a good indicator that reflects the equality situation in giving learning opportunities for both sexes. It turned out that the indicator (number of pupils/school) was less than the approved standard. The researchers witnessed the convergence of the value of the index (pupil/division) and (pupil/teacher) with the schematic criterion. This is a positive indicator that facilitates the delivery of information to students. Qadisiyah, according to the 2030 Population Estimates, does not need additional primary schools according to the educational planning standard. The study ends with a number of recommendations and proposals, such as the redistribution of primary schools in the countryside of the study area and attention to basic services in primary schools so that you can provide a good service to students. Pages 524 to 541

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The Saudi Version of the Gifted and Talented Checklist for Parents: An Instrument for Rating the Characteristics of Gifted Kindergarten Children

Moneerah Mohammad AlMerab^a, Salaheldin Farah Attallah  Bakhiet^b, ^aAssociate Professor / Department of Education and Psychology/ College of Education / Princess Nourah Bint Abdulrahman University, ^bProfessor / Department of Special Education / College of Education / King Saud University

Early identification of gifted children is a major trend in contemporary education. However, there is a noticeable paucity of tools for identifying gifted kindergarten children in Saudi Arabia and other Arab countries. Furthermore, there is a paucity of tools to assess parents’ views of their children’s giftedness. The present study was therefore conducted to develop a Saudi version of the gifted and talented checklist for parents. The study aimed to adapt the gifted and talented checklist for parents and establish its validity and reliability in the Saudi environment. The checklist was translated, adapted, and validated by a cohort of experts in gifted education, assessment and evaluation, and educational psychology. Discriminative, construct, and factorial validity of the checklist were established. Its reliability was also established by internal consistency and split-half methods. The study recommended that the checklist be used for identifying gifted children in the target population. Pages 542 to 565

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The Introduction of Multi-field Entrances and Knowledge-based Systems in Enhancing the Success Factors of the ERP System

Alaa Haseb Abdul Hadi Aljalely^a, Manal Abdul Jabbar Al-Sammak^b, Amal  Sarhan SulaIman Al – tai^c, ^a,cCollege of Administration and Economics, Mosul University, ^bCollege of Tourism Sciences / Mosul University, Email: ^aalaahaseb@uomosul.edu.iq,  ^bmanalabdulgabar@uomosul.edu.iq,  ^cHu787@gmail.com

This study aims to shed light on the introduction of modern concepts regarding the entrances to multiple fields and systems related to the transformation of energy properties. These are the characteristics of knowledge: as energy and knowledge are characterised by their transformation from one form to another. The use of these approaches has been identified in enhancing the success factors of the ERP system, which is the key to implementing the system. The sample of the study in Duhok gas station includes 24 forms. The study reached a number of conclusions, the most prominent of which was the existence of a significant correlation between multiple field entries, knowledge-adaptive systems, and ERP system success factors. A set of recommendations was presented that came in line with these conclusions. Pages 566 to 578

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Assessment of Bank Credit Risk: An Analytical Study of the Saudi Paper Manufacturing Company

Zeyad Najm Abed^a, ^aAL-Imam AL-Kadhim (S.A) University college/ Department of Administration and Economics/Iraq, Email: ^aZaid201919@gmail.com

The credit score pastime is of super significance and brilliant importance in the achievement of the banking monetary institutions, due to the fact the results of their business rely to a large extent on the quality and length of their credit score portfolio. Therefore these economic banking institutions need to direct most of their assets closer to the control, manipulation and observation of the credit score portfolio; the credit score selection-making relies upon, to a point, excellent records and monetary statistics. Evaluation and contrast of these statistics and facts is historically linked with commercial requirements, comparable companies and analysis of the opportunity of the projects failure. Pages 579 to 591

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The Impact of Cash Management and Corporate Governance on Firm Performance, and the Moderating Role of Family Ownership on the Emerging Economy

Arsalan Abdul Hamid^a, Rana Tahir Naveed^b, Tasawar Abdul Hamid^c, Muhammad Waris Rao^d, ^aADWOC - Arab Drilling and Workover Company, ^bDepartment of Business administration, Art & Social Sciences Division, University of Education, Lahore, ^cCardiff Metropolitan University, UK, ^dResearch scholar Air University Multan, Email: ^aArslan.abdulhamid@gmail.com,  ^bTahir.naveed@ue.edu.pk,  ^ctasawar.abdulhamid@gmail.com,  ^dwarisraobzu051@gmail.com

Objectives: The objective of this paper was to find the impact of cash management and corporate governance on firm performance with the moderating role of family ownership in Pakistani listed firms. Methods/Statistical analysis: This study is based on hypothesis testing. 317 firms are listed on a Pakistan stock exchange for the period of 2010-19 used for the data analysis. Findings: In our results, board independence has a positive and significant relationship with the firm performance. Board size has a negative and significant relationship with firm performance. Cash management has a positive and significant relationship with firm performance. Firm size has a positive and significant relationship with firm performance. Institutional ownership has a significant and positive relationship with firm performance. With the moderator of family ownership, the relationship between cash management and firm performance should be stronger as compared to simple regression with a large co-efficient. With the addition of family ownership as a moderator, Cash management has a negative and significant relationship with firm performance. Pages 592 to 616

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The Dependence of the Communicator on Media Legislation and the Pressures of Political Money

Hussein Dubai  Hassan^a, Kadhim Idan Shadid^b, ^aCollege of media / University of Baghdad, ^bImam Jafar Al-Sadiq University (AS), Email: ^adrhussaindobay@comc.uobaghdad.edu.iq,  ^bidankadhem@yahoo.com

This paper discusses the dependence of the contact person on the ideologies and submission to the directions of political money for the purpose of defending the political direction of the institution or distorting the image of the other, or relying on the method of buying receivables in the media. It views the reliance of the contact person on communicating with the political money tools in order to communicate with the leaders of the political blocs, or the media focus in raising issues related to political blocs, as well as relying on the self-image in the media marketing of political leaders. The effects of political money have been reshaping the collective consciousness of the public and establishing exclusionary thought, as well as flattening consciousness and creating a preoccupation with entertainment. There are forms of political money pressures, most notably political defamation and blackmail, as well as those aimed at improving the mental image of politicians. The most important manifestations of the change in the work of the communications operator in the satellite channels are represented by the discrepancy between media practice and legal legislation. There are influences on media work in covering events of conflicts and demonstrations, represented by pressure from armed groups and political parties, and then pressure from legislative bodies and human rights organisations, as well as personal relationships with information sources. Pages 617 to 627

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A Study on the Relationship between Health Behaviour Self-Efficacy and Well-Being: The Big-Five Personality Traits as Moderator

Yuan-Liang Liao^a, ^aAsia University Department of Business Administration, Email: ^arodliao@gmail.com

This study, quoting Backer’s (1993) arguments on the self-efficacy of health behaviour, aims to examine healthy behaviour self-efficacy for independent variables, with well-being as a dependent variable, through regulating effect of the big-five personality traits, and to explore its associated properties.  This research takes the Taiwan area enterprise lecturer as the object of study, carries on the adjustment effect analysis by the multi-dimensional social stratum return, the discussion of health behaviour self-efficacy to well-being and the big-five personality traits. The findings discovered that the healthy behaviour self-efficacy has a notable influence on the country young lecturer’s well-being. Furthermore, the big-five personality traits confronts the healthy behaviour self-efficacy, and the relation to well-being has a notable adjustment effect.  Based on the results, further follow-up study of management practices and implications of the proposal are suggested. Pages 628 to 644

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A New Perspective on Relations between Islam and Democracy in Indonesia

Muhammad Azhar^a, Ahmad Sahide^b, Mega Hidayati^c, Hasse. J^d, ^a,b,c,dUniversity of Muhammadiyah Yogyakarta, Indonesia, Email: ^amuazar@yahoo.com, ^bahmasahideumy@gmail.com, ^cmega.hidayati@umy.ac.id,  ^dpraktisi_99@yahoo.com

Islam and Democracy are two debatable concepts in the Islamic field. Islam is interpreted as a transcendental divine concept, at the same time the concept of Democracy is secular-immanent. The dialectics of Islam and Democracy are interesting when Indonesian Muslims try to integrate it into the framework of the nation-state of the Republic of Indonesia. An integrative-compatible dialectic – no dichotomic between Islam and Democracy in Indonesia – becomes an interesting frame for democracy to be studied. It is interesting because it involves the future of the existence of Indonesia with the majority of Muslims. It is also an academic, religious and sociological evidence for the Islamic field in the other areas. In the first year, the research will be analysed with various schools of thought (madhab) and the development of the democracy concept and its relation to the Islamic religion. This research uses the scientific epistemology approach of Bayani (textual approach), Burhani (rational and empirical approach), and Irfani (spiritual or intuitive approach). This research aims to highlight the strengthening relations between Islam and democracy in Indonesia. Also, to inspire other Islamic countries about the possibilities of epistemology and axiological-psychological – the democracy concept implementation in Muslim countries. Pages 645 to 664

Role and Function of Leadership Style on Job Satisfaction in Centralised Public Sector Organisations: A Meta-Analysis of Police Institutions

Rycko Amelza Dahniel^a, ^aSekolah Tinggi Ilmu Kepolisian, Jakarta, Indonesia, Email: ^aryckoamelza.stikjkt@gmail.com

Half-Hearted Moderation of an Islamist Party: Tracing the Altering Behaviour of Indonesia’s Partai Keadilan Sejahtera (PKS) Post 2014

Ari Ganjar Herdiansah^a, ^aDepartment of Political Science, Universitas Padjadjaran, Email: ^aari.ganjar@unpad.ac.id

Mobile Phone Usage and Its Effectiveness in Increasing Elementary Students’ Writing Ability

Dewi Syafrina^a, Djoko Saryono^b, Muakibatul Hasanah^c, Taufik Dermawan^d, M. Affandi Arianto^e, ^aP.h.D. Student, Faculty of Letters, Universitas Negeri Malang, ^b,c,dFaculty of Letters, Universitas Negeri Malang, ^eUniversitas Negeri Padang, Indonesia, Email: ^asyafrina.dewinova@gmail.com,  ^bdjoko.saryono.fs@um.ac.id,  ^cmuakibatul.hasanah.fs@um.ac.id,  ^dtaufik.dermawan.fs@um.ac.id,  ^eaffandia@fbs.unp.ac.id

The Effect of Human Capital on Business Performance on Distro and Boutique SMEs in Medan City

Yeni Absah^a*, Yasmin Chairunisa Muchtar^b, Inneke Qamariah^c, ^a,b,cDepartment of Management Sciences, Faculty of Economics, Email: ^a*absah_usu@yahoo.com

The Effect of Incentives and Leadership on Employees' Motivation and Performance at the Indonesian Footwear Industry Development Centre

Mahmudah Enny Widyaningrum^a, ^aDepartment of Economics, Faculty of Management, Universitas Bhayangkara Surabaya, Indonesia, Email: ^aennymahmudah@yahoo.co.id

Defect Guarantee in Online Shopping Through Social Media

Rouaa Ali Atiyah^a, Zynab Hadi Hamied^b, ^aMiddle Technical University/Technical College of Management, ^bUniversity of Baghdad /College of Administration and Economics

The Impact of Applying the International Accounting Standards (IFRS / IAS) to the Appropriateness of Financial Reports on Investors' Decisions

Khadija Jomaa Muter^a, ^aDepartment of Accounting. College of Administration and Economic. AL-Mustansiriyah  University. Baghdad-Iraq, Email: ^akhdija_j_m79@uomustansiriyah.edu.iq  

Complexity of the European Union System and its Adaptation Abilities

Anna Wierzchowska^a, ^aUniversity of Economics and Human Sciences in Warsaw, Poland, Email: ^aa.wierzchowska@vizja.pl

Analysis of Satisfaction and Customer Loyalty: A Study on Low Cost Green Cars (LCGCs) in Indonesia

Wibisono^a*, Surachman^b, Ainur Rofiq^c, Sunaryo^d, ^a,b,c,dFaculty of Economics and Business, Brawijaya University, Malang - Indonesia, Email: ^a*wibisono1705@yahoo.com

The Effect of Watching Sports TV Programs on Developing a Sports Culture: A study on Preparatory School Students in the Hamza Education Directorate

Abdulkadhum Mohammed Sweed^a, Flayyih Jebur Kareem^b, ^a,bGeneral Directorate of Education at Diwaniyah, Ministry of Education, Republic of Iraq, Email: ^aabdulkadhum@yahoo.com, ^bjason.abdullah1980@gmail.com

Creative Economy: Adopting Local Wisdom on Small Enterprises in Denpasar City, Bali, Indonesia

Agung Parameswara^a, A.A I N Marhaeni^b*, Made Heny Urmila Dewi^c, ^aFaculty Economic and Business, Warmadewa University, Bali, Indonesia, ^b,cFaculty of Economics and Business, Udayana University, Bali, Indonesia, Email: ^aagungparameswara@warmadewa.ac.id,  ^b*marhaeni_agung@unud.ac.id,  ^chenyurmila@unud.ac.id

Implementation of Learning with a Pre-Lecture Quiz to Train Students’ Creative Thinking Skills

Ratu Betta Rudibyani^a, ^aFaculty of Education and Teacher Training, Universitas Lampung, Jl. Prof. Dr. Soemantri Brojonegoro No. 1, Lampung, Indonesia, Email: ^aratu.betta.r@gmail.com

The Expected Role of Sovereign Wealth Funds in Achieving Sustainable Development in Iraq

Awatif challoob Mohsin^a, Sadeq Tuama^b, Hayder Abdulmunem Azeez^c, ^a,bCollege of Administration and Economics, Department Banking and Financial Sciences , Al-Mustansiriya university, ^cFinancial office, Ministry of Higher Education, Email: ^aAmayah.2002@yahoo.com,  ^bstfcb2010@uomustansiriyah.edu.iq,  ^cRygento@gmail.com

Artificial Intelligence Development and Challenges (Arabic Language as a Model)

Mohammed MuzaaL Khalati^a, Tahseen Ali Hussein Al-Romany^b, ^aWasit University-College of Humanities Arabic Language department, ^bWasit University –College of Arts –Translation Department, Email: ^ammiziel@uowasit.edu.iq,  ^btalkubachi@uowasit.edu.iq

Developing an Active Tool in GIS for Population Projection: Ninevah Governorate and USA Population Data as a Model

Omar Abdullah Ismaeel^a, ^aGeography Department, College of Education for Humanities, University of Mosul, Iraq, Email: ^aomar.a.ismaeel@uomosul.edu.iq

The Impact of Social Auditing on the Responsibility of the External Auditor

Mohammed Oleiwi kanoa  Al chlaihawi^a, Hussein Hoshan Jarullah^b, Alaa Saleh Abdallah^c, ^aDepartment of Accounting , college of Economics & Administration , university of AL Qadisiyah , Iraq, ^b,cGeneral Directorate for Education of Thi - Qar, Email: ^amohammedali300058@gmail.com,  ^bhussenalkezy@gmail.com,  ^cmcomalaa59@gmail.com    

The Role of Talk Show TV Presenters in Enriching the Debate on Political Crises

Hussein Dubai Hassan^a, M.D. Layla Ali jumaah^b, ^aCollege of Media - University of Baghdad, ^bImam Al-Kadhim College for Islamic Sciences (University), Email: ^adrhussaindobay@comc.uobaghdad.edu.iq,  ^bLayla70luje@gmail.com 

A Socio-Cultural Analysis of Superstitions and Other Powerful Institutions in Iraqi Arabic

Hazim Hakkush Al-Dilaimy^a, Marwah Firas Abdullah Al-Rawe^b, Mohand Hazim Hakkosh^c, ^a,b,cDepartment of English, Al-Maarif University College, Anbar-Iraq,

Searching for Home from the Land of Exile: The Trio of War, Exile and Memory in Nada Awar Jarrar’s Somewhere Home

Ahmed Sa'ad Aziz^a, Ali Abdullah Saaed Alfuady^b, Suhaib Majeed Kadhem^c, ^a,b,cDepartment of English/College of Arts/ University of Al-Qadisiyah /Iraq, Email: ^aAhmed.aziz@qu.edu.iq,  ^bali.alfuady@qu.edu.iq,  ^cSuhaib@qu.edu.iq

The Scenario of Applying Techniques of Strategic Management Accounting at Manufacturing and Processing Enterprises in Hanoi, Vietnam

Thi Hanh Duyen Nguyen^a, Thi Xuan Hong Nguyen^b*, Thi Kim Huong Nguyen^c, Duc Tai Do^d, ^aFaculty of Economics, Vinh University, Vietnam, ^b,cThe faculty of Accounting and Auditing, Hanoi University of Industry, ^dFacuty of Accounting, University of Labor and Social Affairs, Vietnam, Email: ^aduyenktdhv@gmail.com,  ^b*nguyenthixuanhong@haui.edu.vn,  ^cNguyenthikimhuong@haui.edu.vn,  ^dtaiketoanquocte@gmail.com

Causation as Perceived by Iraqi EFL University Undergraduates

Muayad Mingher Al-Shemmery^a, Hisham Adnan AlMumar^b, Ali Chyad Abid^c, ^aCollege of Engineering/ University of Babylon/ Iraq, ^bDepartment of Regional Planning/ College of Physical Planning University of Kufa/ An Najaf City/ Iraq, ^cAd Diwaniyah General Educational Directorate/ Ad Diwaniyah Fine Arts Institute/ Iraq, Email: ^aalshemmery_m@yahoo.com,  ^bhushama.jasim@uokufa.edu.iq,  ^calichyadabid@gmail.com

An Entrepreneurship Module Based on Successful Entrepreneur Character to Promote Students’ Entrepreneurial Attitudes

Wahidmurni^a, Muhamad Amin Nur^b, Luthfiya Fathi Pusposari^c, Ria Norfika Yuliandari^d, ^a,b,c,dFaculty of Tarbiyah and Teaching Training, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Malang 65144, Indonesia, Email: ^awahidmurni@pips.uin-malang.ac.id,  ^baminnur@pai.uin-malang.ac.id,  ^cluthfiya@pips.uin-malang.ac.id,  ^dfikachu_math@pgmi.uin-malang.ac.id

Employing Objective Programming in the Banking Field (National Bank) as a Model

Muna shaker Salman^a, Ruqayah Yasir Abdulameer^b, Heba Loqman Ameen^c, ^aMiddle Technical University  Computer Systems Techniques   AL-Suwaira Technical Institute, ^bImam Al_Kadhum College, ^cNorthern technical university, Email: ^aMuna.Shaker@mtu.edu.iq,  ^brukaya.yasser@alkadhum-col.edu.iq,  ^chebaloqmanmaster@gmail.com

The Effect of Facebook and Online Newspapers on the Tourism Sector

Muhammad Akbar^a, Dwia Aries Tina Pulubuhu^b, Seniwati^c*, ^aCommunication Department, Social and Political Sciences Faculty, Hasanuddin University,  Indonesia, ^bSociology Department, Social and Political Sciences Faculty Hasanuddin University, Indonesia, ^cInternational Relations Department, Social and Political Sciences Faculty Hasanuddin University, Email: ^c*seniwatiunhas2016@gmail.com

The Impact of Crowding Out of the Government Sector on Private Investment: A Case of Iraq

Fahad Mghemish Huzayran^a, ^aUniversity of Warith Al_Anbiyaa, Faculty of Administration and Economics, Karbala, Iraq, Email:  ^afahad.alshammary@uowa.edu.iq

Social Wellbeing of the Fishing Community in Coastal Areas

Haslinda B. Anriani^a, ^aFISIP Universitas Tadulako Palu, Jl. Soekarno Hatta No.KM. 9, Tondo, Mantikulore, Kota Palu, Sulawesi Tengah 94148, IndonesiaAnriani, Email: ^aanrianihaslinda@gmail.com

Entrepreneur Characteristics, Creative Economy and Sustainability of MSMEs: Lesson from Indonesia

Radia Hafid^a*, Wahjoedi^b, Sri Umi Mintarti Widjaja^c, Hari Wahyono^d, ^aDoctoral Program in Economic Education Universitas Negeri Malang/ Lecturer at Universitas Negeri Gorontalo, ^b,c,dFaculty of Economics, Universitas Negeri Malang, Email: ^a*radiahafid@ung.ac.id

Deposit Insurance System and Its Role in Enhancing Public Confidence in the Banking Sector in Order to Achieve Economic Development: An Iraq Case Study

Al-Shimari, Kamal K.Jawad^a, Jihad Faisal Jihad^b, ^a,bUniversity of Kerbala/ College of Administration and Economics / Financial and Banking Sciences Department, Email: ^aKamal.k@uokerbala.edu.iq,  ^bjihad.f@uokerbala.edu.iq

Embedding Entrepreneurial Competence in Higher    Education Institutes: An Entrepreneurship Mind-Set Value

Dorojatun Prihandono^a*, Andhi Wijayanto^b, Corry Yohana^c, ^a,bDepartment of Management, Faculty of Economics, Universitas Negeri Semarang, Indonesia, ^cDepartment of Management Faculty of Economics, Universitas Negeri Jakarta, Indonesia, Email: ^a*dprihandono@mail.unnes.ac.id

The New Paradigm of the Risk-Based Internal Audit: Is it Effective or Not?

Abdillah Arif Nasution^a*, Erlina^b, Rujiman^c, Chandra Situmeang^d,^a,b,cUniversitas Sumatera Utara, ^dUniversitas Negeri Medan,Email: ^a*badinst@usu.ac.id,^dchandrasitumeang@gmail.com

Combination Essential  Ginger Oil and Acupresure Relaxation Techniques to Cancer Patients Post Chemotherapy

Tintin Sukartini^a*, Gustini Gustini^b, Ilya Krisnana^c

^a,c Lecturer of Nursing, Faculty of Nursing, Universitas Airlangga, Mulyorejo Street, Campus C Unair, Surabaya, Indonesia, 60115, ^b Student of Nursing, Faculty of Nursing, Universitas Airlangga, Surabaya,  Indonesia, 60115,  

Email:^a*tintin-s@fkp.unair.ac.id

Strategy-Aligned Channel Location Selection by a Multiple Criterion Decision-making Mechanism: A Perspective of Franchising System Assessment

Kuo-Yan Wang, Guangdong University of Petrochemical Technology, Maoming, Guangdong 525000, China, Email: philipwang1688@gmail.com

Understanding, Attitude, and the Role of Buddhists towards Forest and Land Fires in Central Kalimantan

Joko Santoso^a*, Sulmin Gumiri^b, Nina Yulianti^c, Masliani^d, ^a,b,c,dDepartment of Environmental Sciences, Universitas Palangka Raya, Email: ^a*joko_santosa@Pasca.upr.ac.id

Sustainable Forest Management: From Awiq-Awiq to a Global Perspective

Tuti Mutia^a, Sumarmi^b, Budjianto^c, Syamsul Bachri^d, ^aDoctoral Student of Geography Education Department, Postgraduate Program, Universitas Negeri Malang (State University of Malang), ^b,c,dGeography Education Departement, Faculty of Social Sciences, Universitas Negeri Malang, East Java, Indonesia, Email: ^amutiatia92@yahoo.co.id,  ^bsumarmi.fis@um.ac.id,  ^cbudijanto.fis@um.ac.id,  ^dsyamsul.bachri.fis@um.ac.id

A Resettlement Action Plan Design for Land Acquisition in Indonesia

Muhammad Akib^a, H.S. Tisnanta^b, F.X. Sumarja^c, Ade Arif Firmansyah^d*, Thio Haikal Anugerah^e, ^a,b,c,d,eUniversitas Lampung Indonesia, Email: ^d*ade.firmansyah@fh.unila.ac.id

Possible Implications of the Relationship between Environmental Management Accounting Techniques and Sustainable Competitive Advantage

Khudair Majeed Allawi^a*, Sabah Hasan Mijbil^b, Ahmed Mohammad Hamzah^c,

^aAl-Furat Al-Awsat Technical University- Technical Institute /Diwaniya, ^bMinistry of Higher Education and Scientific Research, Department of missions and cultural relations. ^cSummer University, College of Administration and Economics. Email: ^a*khud.dw@atu.edu.iq

The Role of the Strategic Audit in Improving Industrial Companies' Performance: A Field Study of Companies Operating in Basra Province, Iraq

Abdulhussain Tofeeq Shible^a, Jalil Ibrahim Salih^b, Nahla Ghalib Abdul Rahma^c, ^aUniversity of Basra, Economic & Administration  College, Iraq, ^bSouthern Technical University, Technical College of Administration, Basra, Iraq, ^cSouthern Technical University, Technical Institute of Basra, Iraq, Email: ^aHusainshibli@yahoo.com,  ^bJaleel_kanan@yahoo.com,  ^cnahla.jalee@stu.edu.iq

The Mediating Role of Improvisation Behaviour on Proclivity for Entrepreneurial Self-Efficacy, Social Networking, and Women-Owned SME Business Success in Malaysia

Adibah Bari^a, Darwina Arshad^b, ^a,bSchool of Business Management, College of Business Universiti Utara Malaysia, Email: ^aadibahbari@gmail.com,  ^bdarwina@uum.edu.my

Competency Assessment of Stakeholders with the Introduction of Foreign Experts in Chinese Universities

Ting Miao^a, Worawit Janchai^b*, Anurak Panyanuwat^c, Danaitun Pongpatcharatorntep^d, ^aCollege of Arts, Media and Technology, Chiang Mai University, Thailand & North Minzu University, China, ^b,dCollege of Arts, Media and Technology, Chiang Mai University, Thailand, ^cInternational College and Digital Innovation, Chiang Mai University, Thailand, Email: ^b*worawit.jc@gmail.com

Staff Errors in Translating Arabic Abstracts into English

Salah Mahdi Yousif^a*, Sinan Ameer Yousif^b, Rasha Tareq Awad^c, ^aDepartment of Accounting/College of Administration and Economics, Mustansiriyah University, Iraq, ^b,cDepartment of English Language and Literature, College of Arts, Mustansiriyah University, Iraq, Email: ^a*Sssenglish89@uomustansiriyah.edu.iq

The Practical Reality of the Strategies of Administrative Creativity: An Analytical Survey in the Al Kufa Cement Factory

Muayad Al-Saidi^a*, Iman M. Jawad^b, Afrah Al-Ghanmi^c, ^aMiddle Euphrates Technical University, Technical College of Management, Kufa. Iraq, ^b,cGeneral Directorate of Education of the Holy Governorate of Karbala, Email: ^a*inm.mua@atu.edu.iq

The Relationship between Organisational Culture and Enterprise Resource Planning and its Reflection on the Accounting Information System

Khadija Jomaa Muter^a, Alaa Mohammed Obaid^b, Jenan Abd AL-Abbas Al Dulamy^c, ^a,bDepartment of Accounting . College of Administration and Economic. AL-Mustansiriyah  University. Baghdad-Iraq, ^cAccounting Department.  Babylon Technical Institute AL-Furat  AL-Awsat Technical University. Kufa-Iraq, Email: ^akhdija_j_m79@uomustansiriyah.edu.iq,  ^balaamhamed@uomustansiriyah.edu.iq,  ^cjenan_ab@yahoo.com

The Effect of Financial Reporting on Sustainability Accounting in Improving the Performance of Economic Units in the Iraqi Environment

Mays Mushtaq Abdulaaima^a, Ali Naser Thabet^b, Ahmed Saad Jari^c, ^a,b,cAccounting Department, College of administration and economics, Mustansiriyah University, Iraq, Email: ^aMacemushtaq@uomustansiriyah.edu.iq,  ^bAlialnoory88@uomustansiriahy.edu.iq,   ^cahmedsaadjar006@uomustansiriyah.edu.iq

Effect of Information Technology Infrastructure on Competitive Advantages through Competitive Action in SMEs

Zeis Zultaqawa^a, Mohammad Benny Alexandri^b, Muhamad Rizal^c, Nenden Kostini^d, Obsatar Sinaga^e, ^a,b,c,d,eUniversitas Padjadjaran Bandung, Indonesia, Email: ^azeis17001@mail.unpad.ac.id,  ^bmohammad.benny@unpad.ac.id,  ^cmuhamad.rizal@unpad.ac.id,  ^dnenden.kostini@unpad.ac.id,  ^eobsatar.sinaga@unpad.ac.id

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The Effectiveness of the Use of the Gibbs Meditative Model in Academic Achievement and the Development of Visual Thinking in Fourth Students in Biology

Mohammed Khalil Ibrahim^a, Anwar Abdullah Khalf^b, Zainab Mohammed Khalil^c, ^aAssistant Professor, ^bLecturer, ^cAssistant Lecturer, ^a,b,cDepartment of Sciences, Faculty of Basic Education, Mustansiriyah University Baghdad, Iraq, Email: ^aobaidi1965mb@gmail.com, ^banwarkhalf7@gmail.com, ^cBlackz19912000@gmail.com

Current research aims to recognize the effectiveness of using the Gibbs reflective model in academic achievement and to develop visual thinking in Biology students in the fourth science classroom  the researcher assumed the two zero hypotheses: 1- no statistically significant difference at the level of an indication (0.05) between the average scores of experimental group students studying the biology subject according to the Gibbs reflective model and the average achievement of control group students who study biology in a traditional way. 2-There is no statistically significant difference at an indication level (0.05) between the average differences in degrees test the visual pre-and-post thinking of experimental group students and the average differences in degrees test the visual pre-and-post thinking of the control group's students, the sample research was composed of (49) students with (25) students in the experimental group who studied using the Gibbs reflective model and (24) students in the control group who studied in the usual way To achieve the research objective, a 30-paragraph, post-graduate test and a 20-paragraph pre-visual-thinking skills test were prepared, the results showed that there was a statistically significant difference between the two mathematical averages in the test scores of the students of the two research groups and for the group Experimental, as well as statistically significant differences between the average of the differences in the degrees of pre-visual and dimensional thinking skills test for the students of the two research groups and also for the experimental group. Pages 1464 to 1480

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The Role of Smart Auditing in Detecting Fraudulent Practices in the Financial Statements: A Suggested Model

Faez Abduhasan Jasim Allami, College of Management and Economics, Maysan University, Iraq, Email: Allamifaez67@yahoo.com

The research aims to clarify the role of smart applications and their benefits and benefits aimed at supporting and developing auditors' performance in uncovering various fraudulent practices that are difficult to discover by traditional methods due to developing fraud methods practiced by management in the financial statements and benefit from gaps and flexibility in applying accounting principles and rules as well as the importance of auditor using the application Alone Forms Smart in the currency and transfer of method and means to the smart review method, to which Yemen aspires to reveal modern deception techniques that enhance the role of the audit profession in enhancing confidence among the various beneficiaries of the neutral technical opinion in the financial statements. Pages 1481 to 1491

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The role of the Classroom Google Educational platform in E-learning from the viewpoint of students of the College of Basic Education

Rafid Sabah Al-Tamimi^a, Dr. Ashwak Saber Nasser^b, ^aAssistant Professor, College of Management and Economics, University of Baghdad, Iraq, ^bAssistant Professor, College of Basic, University of Mustansiriya, Iraq, Emails: ^aRafid0074@coadec.uobaghdad.edu.iq, ^bAshwag.edbs@uomustansiriyah.edu.iq 

The current research aims to understand the role of the classroom education platform in Google in e-learning from a student's point of view. The current research has identified students of the College of Basic Education from the morning study and elementary grades for both sexes (boys-furniture) and the academic year 2019-2020 AD, and the number (150) students in order to achieve the goal of the current research. The two researchers build the educational platform as the Classroom Google scale in e-learning from The viewpoint of the students of the College of Basic Education has extracted its psychometric characteristics, and the scale may be in the final form of (30) paragraphs, and after extracting the weighted average and the weight ratio of the items, the results showed: Most of the utility scope elements represent the benefit of Classroom Google In e-learning for students, by comparing the degree of sharpness to the degree of cut (2). Most of the sections on methods of utilization are methods that enable students to take advantage of the Classroom Google educational platform in e-learning for students by comparing the degree of severity to the degree of cutting (2). Area n Each of the restrictions (10) paragraphs pose obstacles to benefiting from the Classroom Google educational platform in e-learning for students by comparing the degree of severity to the degree of cutting (2). Pages 1492 to 1514

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The Level of Cognitive Processing among Students of the History Department in the Faculties of Education in the Universities of Baghdad Governorate

Iman Mohammed Khudhair^a, Assistant Prof. Dr. Saad Ali Zaeyr^b, ^aCollege of Education Ibn Rushd, University of Baghdad, Iraq, ^bCollege of Education, Al-Mustansiriya University, Iraq, Email: ^aemanmohamed30000@gmail.com, ^bSaad.ali@ircoedu.uobaghdad.edu.iq 

The aim of the research is to identify the cognitive treatment of students of the Department of History in the Faculties of Education in the universities of Baghdad Governorate. The sample consisted of (300) male and female students from the history departments of the Faculties of Education in the universities of Baghdad Governorate, which are the University of Baghdad, Al-Mustansiriya University and the Iraqi University. The two researchers relied on (Tattoo Scale, 1983), which defined a race and ethnicity, on the environment of the Iraqi researcher (Al-Ghariri, 2003). After applying the tool and using appropriate statistical methods, the researchers reached a statistical difference. Important for the usefulness of the sample mean, that is, the sample has high levels of cognitive processing. Pages 1515 to 1533

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Quantitative Coding in Thematic Maps: An Applied Study of the Distribution Maps of Wasit Governorate Residents

Dr. Shaima Akram Ahmed ¹,  Dr. Taha Muship Hussein², ¹Assistant Professor , College of Education, Al- Mustansiriya University, Iraq, ²Professor, College of Education, University of Samarra, Iraq, Email: ¹shaimaaakram684@gmail.com, ²Prof.taha1962@gmail.com

The main objective of the research is how to represent the quantitative map symbols using geographical information systems and choosing the best quantitative symbol for each phenomenon that is represented on the map so that it is not chosen in an unconscious way, as each symbol of these symbols is carefully chosen in a way that suits the type, nature and characteristics of the phenomenon It represents, it is known that the content of the map is symbols taken to represent geographical phenomena and on the basis of which it adopts the process of reading and analyzing the map. We have mentioned three groups among the basic symbols used in geographic information systems are raster (local) and linear and spatial. The concept of quantitative coding and the importance of using symbols in maps, as well as the concept of quantitative map and the steps for preparing it in geographic information systems, an applied study on how to prepare them for Wasit governorate residents were clarified. And how to encode quantitative data in the geographical information systems (GIS) and choose the most appropriate ones in the representation of research maps, and an applied model for maps of the population of Wasit Governorate has been chosen according to the administrative units (judiciary) without relying on Wasit population estimates for the year 2018 By the Ministry of Planning, and the creation of a digital database to distribute the population of Wasit Governorate and produce maps representing both the numerical and relative distribution of the population and the representation of the general population density as well as the distribution of the population according to the environment (urban and rural) as well as the distribution of the numerical and relative population by sex (male and female) according to what Availability of data from the Ministry of Planning, which can be represented in the form of maps and based on one of the GIS programs, which is the ARC GIS 10.4 program. Pages 1534 to 1550

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The Effect of the Strategy of Applying Principles on the Development of Critical Thinking Among Sixth Grade Literary Students in the Subject of History

Assistant prof. Dr. Sahar Saeed Saleh, The Open Educational College, Ministry of Education, Iraq

The aim of the current research is to identify (the effect of the strategy of applying the principles on developing critical thinking among sixth-grade literary students in history subject), and to achieve this goal, two null hypotheses were formulated, which were randomly selected secondary. (Adab) for boys affiliated with the General Directorate of Education in Baghdad - Al-Karkh 2, and they used the experimental design with two non-equivalent (control group experimental group) with the post test, which is a test for critical thinking, and the choice of bidirectional random assignment to represent the sample consisting of 69 students, Of 35 students for an experimental group that studied according to the strategy of applying the principles, and (34) students for a control group that studied according to the method. The researcher is rewarded for two groups of research statistically in the variables (life span, achievement of the previous semester in the history of the sixth grade literary, intelligence test, and the pre-critical thinking test), and the research requirements were prepared (scientific determination). Article, behavioral formulation purposes, preparation of teaching plans. The researcher prepared a critical thinking test, the final form of which is (25) standing with (75) items with three options, and includes testing five skills (knowledge of assumptions, interpretation, evaluation arguments, inference, and conclusion), Stability of test items was found using Kiodr-richardson 20 reaching (85, 0), the experiment applied in the first semester and continued for more than 12 weeks after the end. The experiment was an applied research tool on the two research groups to measure critical thinking, and the data processing showed statistically the results of the research on the experimental group that studied according to the application of strategic principles of the control group and which is studied in the usual way of critical thinking. In light of the research results, a set of conclusions were reached and a set of recommendations and proposals were presented. Pages 1551 to 1571

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The Effect of the Need Model on Systemic Thinking among Fifth-Grader Students in Biology

Dr Nael Hashim Fadhil, Directorate of Education Salah El-Din, Ministry of Education, Iraq

The aim of the present study is to identify. The effect of the need model on systemic thinking among fifth-grader students in biology. The research sample consisted of (65) students from the second intermediate class in middle school for boys, affiliated to the General Directorate of Education for Kirkuk, and two people were chosen A school to represent one of the experimental groups, which numbered (33) students, which were taught according to the Nidh model, and another officer, whose number was (32) students, which was taught according to the usual way. Intelligence, past mathematical knowledge, and systemic thinking skills test) A systematic thinking skills test was prepared and consisted of (12 paragraphs), and it was presented to a group of arbitrators in the methods of teaching life sciences and psychology, and its validation was verified by using factor analysis (correlation matrix) and consistency was calculated using the Cronbach-Alpha equation and the stability factor has reached (0.85). Using appropriate statistical methods. In light of these results, a researcher recommends adopting the model, which we need in teaching biology, and training teachers of biology on modern models and strategies, and from these models, we need the model. Pages 1572 to 1584

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Aesthetic Qualities for Ceramic Wall Designs in Interior Design A.P.D Salah Aldiyn Qadir Ahmad Alja

Salah Aldiyn Qadir Ahmad Aljaf^a, ^aMustansiriya University Faculty of Basic Education, Iraq

The art of ceramic murals is one of the earliest civilizational witnesses, which revealed to us its potentials for its brightness. As far as it is characterized by artistic and technical preambles, it is connected with beliefs full of secrets and with its sensory effects that have an impact on the recipient. The problem of research is manifested by the following question: Aesthetic qualities of ceramic wall designs in interior design? The importance of this research in the vision of the aesthetic qualities of the preambles of the design of ceramic wall murals and uncovering their ambiguity, the second chapter of the theoretical framework to include the study of the aesthetics of the qualities of the historical eras as well as touching sensual excitement The third chapter of the research procedures as the descriptive analytical approach has been adopted The selective method included the specimen, the form of the questionnaire and the focus of the analysis to discuss the preambles of the aesthetic qualities of ceramic designs. During the functional preamble which expressed the specification achieved sensory effects (Ahmad Mukhtar Abdul Hamid Omar 2008). Pages 1585 to 1601

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Analysis the Theoretical Curriculum for Artistic Taste Lesson in the Department of Art Education

Raghed Zaki Ghayadh^a, ^aAlmustansiriyah University/College Of Basic Education

This Research Aim to Analysis a theoretical curriculum of art taste lesson in the Department of Art Education, and its boundaries Current search is determined in: 1. Art taste lesson2. Theoretical side. 3. Curriculum Department of Art Education in the college of Basic Education / University of Mustansiriyah. It introduce the hall theory corners to study artistic taste as a lesson of the curriculum in the department of art education. Through the analysis the researcher introduce much information about artistic taste and the researcher recommends the adoption of the proposed content in the actual teaching of the art of art improvement in the Department of Art Education, and suggest a study to examine the effect of teaching by adopting the proposed content. The research used 30 recourses. The research had been writing in Arabic language the main language for researcher than it had been translated to English. Pages 1602 to 1618

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The Impact of Molecular Representation Strategy on Academic Achievement and Self-Efficacy among the 2nd Female Graders Students in Chemistry

Hiam Ghaieb Hussein ^a, Israa Naji Kazim ^b, ^a,b Chemistry teaching  methods Diyala University, College of Basic Education, Iraq

This aim of this study is to investigate the effect of Molecular Representation strategy on the achievement and self- efficacy of the second grade students in Chemistry. The study sample consisted of (70) students distributed in to two experimental and control groups. The study tools consisted of achievement test self-efficacy measure and statistical .The results showed that there were  statistically significant differences at the level of (α=0.05) between the experimental group and the control group In both the achievement  test and the measure of self -efficacy and for the benefit  of the experimental group ,In light of the this, the researcher recommended the need to use the  strategy of Molecular representation to teach Chemistry because of its impact in raising  the level of academic achievement in Chemistry. Pages 1619 to 1641

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The Form of the Iraqi State under the 2005 Constitution: A Study for the Deviation of the Federal Experience

Asst. Prof. Dr. Ahmed Yahya Hadi¹, Asst. Prof. Dr. Oday Falih Hussein², ^1,2 Department of political Sciences, College for Islamic sciences, Imam Al-Kadhim University, Iraq

According to its permanent constitution of 2005, Iraq adopted a new style of state administration, in which it turned from the extreme centralization that ruled the Iraqi state for nearly three decades to federalism, i.e. from centralization of the authority to division of powers. However, this is a recent experience that was not common among the Iraqi political forces, or even the citizens, which adopted this style. It is the first experience since the establishment of the Iraqi state until the adoption of the style of federal administration. Therefore, it witnessed several deviations that began by the way the state was established and the division style of powers across the different levels of government, and ended by some relationships between these levels and with the federal government. So, we proceeded our work based on the premise that "Iraq adopted the federal system in its permanent constitution, although that system witnessed many exclusive deviations, in comparison with the other federal systems that arose under the same conditions, in which the Iraqi federal system emerged , in general, and the relationship between the formation of the federal state, division of powers and the probability of decision in case of disagreement between these different levels of government, in particular. To verify this hypothesis, we will address, in this research, the following themes: First, the concept of the federal system; Second, the relationship between the federal state’s formation and the division of powers; Third, Features of the federal system under the Iraq's 2005 permanent constitution; and Fourth, aspects of deviation of the federal system under the 2005 Constitution. Pages 1642 to 1657

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Attitudes of Physics Students in the College of Basic Education towards the Use of an Open-Source E-Learning Management System (Moodle) and Its Relationship to Some Variables

Assistant Prof. Dr. Rasha Abdel-Hussein Sahib Abdel-Hassan Mohamed, College of Administration and Economics, Maysan University, Iraq, Email: rasha.a.sahib@uomisan.edu.iq

The aim of the current research is to identify the attitudes of physics students in the College of Basic Education towards the use of an open-source e-learning management system (Moodle) And its relationship with some variables , where the use of descriptive-analytical method and was applied scale trend survey consists of (30) paragraph according to the Likert scale of five, and applied to a component of the sample (60) male and female students from the Physics Branch in the Department of Science The College of Basic Education has different levels of study, where the sample was randomly chosen, and the arithmetic mean, standard deviation and the relative importance of each paragraph of the trend scale were calculated , and the researcher reached results indicating that there are positive trends among physics branch students towards using a management system e-learning open-source (Moodle) In addition, the results also indicate that students need more training in the use of an open-source e-learning management system (Moodle). Pages 1658 to 1678

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Family Coherence and Its Relationship with University Engagement for University Students

Brouj Khader Hussein^a, Assist. Prof. Malik Fadheel Abdullah^b, Department of Educational and Psychological Sciences, College of Education and Human Sciences, Wasit University, Iraq. Emails: ^aMfdheal@uowasit.edu.iq, ^bMalik.fdhail@gmail.com

The current research aims to identify the degree of family cohesion and university integration among university students, as well as to reveal the relationship between family cohesion and university integration among university students. Researchers built a family cohesion scale and set up a college cohesion scale. An ongoing research for students of the University College of Education at Wasit School (8 201-2019), and consisted of an ongoing study sample of (40 0) students randomly selected from the community and from Al-Dahma (14,000) students, and they were analyzed. Statistically data using SPSS, the results showed the following: University students in Wasit governorate enjoy family cohesionUniversity students in Wasit governorate to integrate the university There is a positive significant correlation between the research variables, family cohesion, and university integration.The position researcher indicated that among the recommendations and proposals based on the results of the current research. Pages 1679 to 1697

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The Impact of Monks’ Activities on Local and Migrant Concepts in the Near East

Haidar Jasim^a, ^aAl-Qadisiyah University/ College of Education,

The activity of Christian clergy, with their various priestly ranks, represented an important factor affecting the movement of interaction within their societies on the one hand, or with other societies, whether they are from the environment, religion, and culture itself or different from it on the other hand, and their interests and effects were not limited to a specific, specific aspect, Rather, it diversified in a similar way to the nature of the heterogeneous composition that formed in the light of the Near East region. It included the religious, social, cultural, medical, and other fields, and thus contributed indirectly to the establishment of a new phase, which was slowly and steadily forming throughout the eighteenth and nineteenth centuries, a stage that had It was associated with the international changes that prevailed and changed the balance of power in the region, especially those related to achieving greater knowledge of the West about the East, and giving way to national and religious minorities to express themselves and try to achieve their aspirations. Pages 1698 to 1711

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Multiple Intelligences and Their Relation to Blood Group Among     University Students

Sahla Hussein Qalander^a, Wassan Nasser Mohammed^b,  Adel Kamel Shabib^c, College of Education for Pure Sciences Ibn Al-Haytham University of Baghdad, Iraq Email: ^aSahlahussein87@gmail.com,   ^bWasan_alaobaide@yahoo.com,  ^cAadd1970eell@gmail.com

The present research aims to identify (multiple intelligences and four blood groups among university students, and differences in multiple intelligences and four blood groups among university students according to sex variable (males, females) and blood group, through a number of hypotheses, the research is determined on the students of Baghdad University College of Education For pure sciences (Ibn Al Haytham) for the academic year (2017, 2018) and for both morning and evening studies and on the four stages of education and for both sexes (males and females), the basic sample consisted of (400) students were selected randomly and equally from the four grades, and the researchers adopted a scale Intelligences The multi-adopted (Tai, 2011) and based on the definition of multiple intelligences theory (Cardner, 1997) and consists of (8) areas (linguistic, logical, mathematical, spatial, physical, music, and interpersonal, personal, and natural) and each field (10) After using the appropriate statistical methods and analyzing the data, the results and after testing the difference between the two averages with the test (t, test) for one sample, The calculated value of personal intelligence was (39,394), which is greater than the tabular T value (1,96) at the significance level (0.05). The degree of freedom (399) This means that the university students have personal intelligence and then have social intelligence where the calculated value (26,126), and then logical intelligence where the calculated value (24,493), and then visual intelligence where the calculated value of visual intelligence (14,789 They had musical intelligence where the calculated value was (20,004), and the calculated value of linguistic intelligence (14,749) and then natural intelligence and the calculated value (14,076), then the calculated value of physical intelligence (10,958). The second goal was that there were no statistically significant differences between multiple intelligences and blood type according to the sex variable. Thus, the zero hypothesis accepted only six intelligences at the level (0.05) between the mean scores of linguistic intelligence, then logical intelligence, musical intelligence, social intelligence, personal intelligence and intelligence. Normal), by sex variable (male, female) according to the following blood groups (O +)), (AB -), AB +))), (B -)), B +))), A -)), ((+ A Zero hypothesis rejected and accepted the alternative to only two types of intelligence: visual intelligence and physical intelligence, it became clear that there are statistically significant differences between the average degrees of visual and physical intelligence h Transsexual insults (males - females) according to blood groups, and reached a number of conclusions, recommendations and proposals. Pages 1712 to 1733

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The Interactive Role of the Knowledge Management Processes through the Relationship between Strategic Orientation and Employees empowerment: Analytical Study in Asiacell Company in Al-Diwaniyah Province-Iraq

Assistant Prof. Firas Adnan Abbas Altabtabae^a, Layla Jamel Abbas^b, Inst. Shatha Abood Shakir^c, Layla Jameel Abbas^{d a}University of Al- qadisyah, College of Business, Administrations and Economics, Dept. of Business Administrations, ^bKut Technical Institut, ^cMinistry of Education, Al-yemen Secondary School for boys, ^dMiddle Technical University, Kut Technical Institute. Email: ^aFiras.a.abbas@qu.edu.iq

This paper aims to explore the interactive role of the knowledge management operations through the relationship between the Strategic Orientations and employees empowerment, the study relied on questionnaire as a main tool for collecting of the necessary and required data to achieve its objective. Whereas (40) forms are distributed to identify the level of availability of the knowledge management processes, and the strategic Orientation and employees empowerment on a sample of employees  from Asiacell company branch of Diwaniyah-Iraq, the valid questionnaires for analysis are (34) in addition to the use of the group of statistic styles like Average, Standard Deviation, Ratio significance, and the simple link coefficient Person, and the results of study have shown that there is a positive link relationship with a statistical significance between the operations of the knowledge management and the strategic tendency, and employees empowerment in the studied sample, the results also have shown that there is a direct impact relationship between the operations of knowledge management, and the strategic tendency, and employees empowerment of the studied sample, besides there is an interactive impact between the operations of the knowledge management and the strategic tendencies in employees empowerment. And the study has come out with several recommendations among the important of them is that there is an obvious affirmation from the studied sample on affording opportunities to develop the skills of the individuals  through affording the educational, training and development programs for them. Pages 1734 to 1752

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Modernization and Resistance: Healing the Social Ills in Leila Aboulela’s Lyrics Alley

^aAli Abdullah Saaed Alfuady, ^bLecturer Ahmed Sa'ad Aziz (Ph.D.), ^cLecturer Suhaib Majeed Kadhem, ^a,b,cDepartment of English/College of Arts/ University of Al-Qadisiyah /Iraq, Email: ^aali.alfuady@qu.edu.iq,  ^bahmed.aziz@qu.edu.iq, ^cSuhaib@qu.edu.iq

Following the postcolonial Sudanese writer, Tayeb Salih’s perspective in his famous novel, Season of Migration to the North (1969), Leila Aboulela exposes the binary identity that her characters gain it through migration and transportation. This paper examines the traditional resistance to modernity in Aboulela’s Lyrics Alley (2011). It investigates how Sudanese parochial norms resist the Western modernity and how to rejuvenate and modernize such tradition. As she attempts to create a real image of the Sudanese postcolonial situation, Aboulela shows out the deep-rooted norms of Sudan that set up a barrier between Sudanese tradition and Western modernity. Sudanese think of education as a shame for women and a waste of time for men. Education is considered “as being a great evil that come to them with the armies of occupation” (Tayeb Salih 1969: 19). The novel points out the feminist voice which strives to get her moral choice, her privacy and her personal freedom. It brings out the importance of education to narrow the gap between Sudan and the West that may help Sudanese cope with modern world. The paper critically questions women’s position in the conservative Sudanese family and the fragmented identity that fails to stand in front of the patriarchal hegemony. Through postcolonial perspective, the paper critically sheds light on the Islamic Scripture, Holy Qur’an and its patriarchal misinterpretation that takes women for granted and makes them alienated from the world. The patriarchal interpretation of Islamic Scriptures has been examined through the modern feminist theories. The paper reveals the double marginalized world where Sudanese women live. The marginality shows out that Sudanese women fall into the trap of traditional norms that enforce women to live within four walls. Pages 1753 to 1764

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Problems of Translating “Shall” in the Charter of the United Nations

Dr. Anfal Qubais Saeed, Department of Translation, College of Art, University of Mosul, Mosul, Iraq, Email: Anfal.q.s@uomosul.edu.iq

Translation is an interdisciplinary activity associated to conveying a message from a source text (ST) into a target text (TT). This translational process of conveying an intellectual message can be described as a linguistic, cultural, and semantic mechanism through which the author/ speaker’s message is conveyed. That is why the process of translation must be academically discussed in terms of linguistic, cultural, and semantic elements. Translation is defined as transferring the author/ speaker’s message from a source text (ST) into a target text (TT); however, some international texts, especially UN texts are translated from English as a source international language into all languages. For example, The Charter of the United Nations is one of these texts that reflect the international organization basis of translation from one international language “English” into all other languages. Thus, the presents study aims at highlighting and analyzing the problems of Translating “Shall” as modal verbs which has no equivalent in the Arabic language. Shall, as a missing equivalent in the process of translation into Arabic, results in many problems and misunderstanding of the real meaning. That is why, the present study aim at analyzing the problems of translating “shall” in The Charter of the United Nations through discussing the linguistic, semantic, and cultural problems. In addition, the study will focus on the strategies of translation used in translating these modal verbs namely over-translation, under-translation, domestication, foreignisation, and transliteration. Pages 1765 to 1777

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Predicting the Numbers of Primary Schools in the City of Qadisiyah

Assistant Lecturer Ali Hamdullah Ahmed^a, Assistant Lecturer Hassanien Adel Salih^b, ^aDepartment of Educational Planning, Directorate-General for Education of Qadisiyah, ^bDepartment of Educational Planning, Directorate-General for Education of Najaf, Email: ^aAlihamdullah8220@gmail.com, ^bHassanienadel19822020@gmail.com

The purpose of this study is to analyze the time series of the number of primary schools in Qadisiyah City. Also the development of a standard model to predict the future values of the number of schools that will be required in the future, and to contribute to the preparation of future plans in a scientific method, because the  primary schools represent the base of the educational pyramid. Pages 1778 to 1791

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The Implied Cultural Patterns in the Play (Ana Al - Jundi) For the Writer Abdulla Helmi Ibrahim (Cultural Study)

Adeeb Alwan Kadhim^a, Suha Taha Salim^b, Wisam Abdul Adheem Abbas^c, Emails: ^aalwanadeeb007@gmail.com, ^bsuha.t@cofarts.uobaghdad.edu.iq, ^cfnonwesam@gmail.com

This research is concerned with following the implicit cultural forms in the play (I am the soldier) written by Abdullah Hilmi in 1938 after a decisive effort only in Dubai in his study of the elements of the dramatic structure and relations here with each other as a criterion Rastia only a kind of dramatic heritage only drowned. This approach in dealing with the literary text in general can represent a turning point in the field of critical studies of the text in a particular theater, and here are the central cultural criticism mechanisms to leave the text theater a face to persuade cultural structures in a convincing force with an invisible story of PVC packaging is only a phenomenon driven by the text on the pretext of its aesthetic That brought cultural blindness. Then, researcher E. Lee sought to apply cultural criticism procedures and promised conceptual and procedural concepts in questioning and analyzing the text of the play (Na Soldier) to discover implicitly driven culture and to observe secondary cultural characteristics of curiosity and reasons for historical and cultural components, as is the case in studying this value in decisive practice E. To change the viewing angles of this text, including the addition of a dramatic dramatic bypass that we highly criticize and steadfast. Pages 1792 to 1807

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The Impact of Artificial Intelligence Applications on the Performance of the External Audit Profession

Faez Abdulhasan Jasim Allami, College of Administration and Econom, Maysan University, Iraq, Email: Allamifaez67@yahoo.com

The research seeks to explain the impact of artificial intelligence applications on developing the performance of its profession in the field of external auditing and its employment by workers and residents in that profession because of its advantages and characteristics, which encouraged many in various fields of science to benefit from them and develop those areas and achieve the goals that it seeks This research shows that the impact on three main axes of the work of the external auditing profession, which is an important part of the nature and quality of performance, which is to support the opinion of the external auditor, the practice of required professional care and set a gap in expectations, and then develop paperwork for the profession of external auditing. Pages 1808 to 1820

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Thumbprint and its Relationship to Personality among Graduate Students

Assistant Professor Dr. Sahla Hussain Qalandar, College of Education for Pure Sciences - Ibn Al-Haytham / University of Baghdad, Email: Sahlahussein87@gmail.com

The current research aims to determine the percentage of people with a fingerprint in the community, and the personality traits of people with a fingerprint (spiral, mixed, annular, curved, high rings, tent, and differences in personality traits between persons with a thumbprint from and according to the changing gender (male, female), Identification of personality traits according to the field (acceptance, conscience, extroversion, neuroticism, openness to experience) with those with fingerprints The current research is determined by masters and doctoral students at the University of Baghdad and from both sexes for the academic year (2019-2020), and the researcher adopted the definition of personality traits Goldberg 1999 has a theoretical definition, because it adopted the theory as a theoretical framework for its research, in addition to adopting the scale as a tool to measure the concept and adopting the model of the five main factors of (Goldberg 1999), which includes five (5) areas are (acceptability) l included the conscience of life, Flatness, neuroticism, openness to experiment), and the statistical analysis sample (4 32) male and female graduate students, who were randomly selected, distributed by sex (200) and 232 students. The results showed that the thumbprint snail was the most that Char in the community, then followed by the mixed fingerprint, followed by the loop, high rings, curved, and finally curved alchemy, and the results showed that there were no gender differences in the form of fingerprints for the CM of acceptability, except for the high fingerprint rings were in favor of males and tentative in favor of females, with Differences in the pronoun characteristic in favor of males with the exception of the temporary imprint in favor of females and there are no differences between the sexes in the arched fingerprint, there are no gender differences in the traceability characteristic except for the annular footprint and in favor of males, with differences between the sexes in the neurotic trait and in favor of males while they are in the bow The footprint is in favor of females and there are no differences in the rest of the fingerprints, as well as differences between the sexes in the advantage of openness to experience e and in favor of males except for fingerprints of high and temporary episodes, there are no differences between the sexes, and that the arrangement of characteristics between university students differs according to Goldberg theory only in terms The neurotic feature sequence, which came in search of students in the last sequence JAM Ah, while theoretically experimenting with Ahh's nose in the last sequence, Ot suggested a researcher over From studies between thumbprint and blood type. Pages 1821 to 1847

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Epidemics and Diseases in Eastern Jordan in the Period 1864-1918 (Historical Study)

Dr. Ibrahim bin Yahya Al-Busaidi^a, Prof. Mohammad Salem Al-Tarawneh^b, Dr. Badr bin Hilal Al-Alawi^c, ^a,bSultan Qaboos University, Muscat, Oman, ^cSultan Qaboos University, Email: ^aibrahimalbu@gmail.com, ^bdr_tarawneh64@yahoo.com, ^bm.altarawneh@squ.edu.om, ^calawib@squ.com

This study aims to identify diseases and epidemics in eastern Jordan in the late Ottoman period. Most of those who dealt with the study of modern Arab history in general have suffered from studying the political, administrative and military aspects without directing their attention to studying many aspects of modern Arab history. There are still mysterious aspects of the social and economic history of the Arab countries and their administrative units, awaiting the efforts of researchers and researchers to reveal it A, and the issue of epidemics, diseases and natural disasters in eastern Jordan still needs more than a million studies that did not receive the attention of researchers and historians. This study is a serious attempt to document epidemics and diseases in eastern Jordan at the end of the Ottoman era, a time period whose history suffered from neglect, and talk about epidemics and diseases in eastern Jordan, however, this period is sporadic parts and hints that do not block the researcher's breath, and do not address The glories of the learner, the differences that are not organized by Nazem, which you will find sometimes in documents and sources, sometimes in the books of foreign travelers, and sometimes in the context of talking about the history of the Arab East in general, and it was necessary to make an effort to search for information related to epidemics and diseases of the original forms, and to point to Those sources in that era, along the way, show facts about the history of epidemics and diseases in eastern Jordan for the period from. Pages 1848 to 1858

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Attitudes of Arabic Language Teachers Towards the Use of Technological Means in Light of the Corona Pandemic

Dr. Khmael Shakir Ghanim, Center for the Revival of the Arab Scientific Heritage, University of Baghdad, Iraq, Email: dr.khamael_sh@yahoo.com

This study aimed to identify the orientations of the Arabic language department teachers towards the use of technological means in light of the Corona pandemic. To achieve this, I was selected as a representative sample of the original community, which reached (100) my education and the teaching of a priest or Arabic language in all my data. Ibn Rushd education at the University of Baghdad, education at Al-Mustansiriya University, and education at the Iraqi University for the academic year (20 1 9-202 0). Researcher V relied on a questionnaire tool for the study consisting of 20 items. . Researcher E Lee said, after applying them electronically, that the results of diagnosing a sample of attitudes towards the use of technological means in light of the spread of the epidemic, ranged between (93.66%) and (38.33%) items arranged in descending order. Depending on the percentage of weight, the center is likely to do so. See the importance of paragraphs. The overall rate was (2.14) as a percentage (71.33%), and the trend was positive and acceptable, which is good given the conditions that university education is going through at this time. Pages 1859 to 1878