Journal of University of Human Development
https://journals.uhd.edu.iq/index.php/juhd
<p><em>Journal of University of Human Development</em> (JUHD) is a quarterly academic journal<strong> </strong>published by the University of Human Development, Sulaimani, Kurdistan Region, Iraq. JUHD publishes original research in all areas of Humanities and Social Sciences, including Economics, Law and Politics. JUHD is a Peer-Reviewed Open Access journal with CC BY-NC-ND 4.0 license. JUHD provides immediate, worldwide, barrier-free access to the full text of research articles without requiring a subscription to the journal, and has article processing charge (APC). JUHD Section Policy includes three types of publications; Articles, Review Articles, and Letters. UHDJST is a member of ROAD, e-ISSN: 2411-7765, p-ISSN: 2411-7757 and a member of Crossref, DOI: <strong><span style="font-weight: 400;">10.21928/issn.2411-7765</span></strong></p>University of Human Development - Iraqen-USJournal of University of Human Development2411-7757The Culture of Conspicuous Consumption of Food Among University Students
https://journals.uhd.edu.iq/index.php/juhd/article/view/1357
<p class="Abstract">The Conspicuous consumption of food is primarily the expense of expensive products to indicate a free income and gain a social status in return. The main question of this study, which includes the problem of the study, is there a culture of conspicuous consumption of food among university students or is there a relationship between the student’s social status and conspicuous consumption of food? The aim is to figure out whether food affects shaping social status or not.</p> <p class="Abstract">This research is conducted in quantitative method, and for this reason the descriptive method (social survey) is used, to identify the facts related to the culture of conspicuous consumption of food, and it relies on probability (Stratified Random) samples at the stage level, also in the distribution of forms<span dir="RTL" lang="AR-SA">، </span>it relies on an (Systematic Random) sample to take the necessary part of the research community. Due to the large number of students at Sulaymaniyah University and the ability to represent the sample, for this reason, the example of this study is a student of sociology at the University of Sulaymaniyah.</p> <p class="Abstract">The most important results of this study showed that the sample of the study primarily focuses on the quality and taste of food when going to a dinner, while leaving most of the sample in the food staying in place while going to restaurants/cafes, indicating that the food requested alone finds itself in a show of appearance and therefore wastes a lot of food for the show. also, one of the results of this study is that food invitations have somehow strengthened their positions, which is the subject matter and is a major driving factor in the creation of a culture of conspicuous consumption of food.</p>Suren Abubaker AbdullahSewa Yassin Ahmed
Copyright (c) 2025 Suren Abubaker Abdullah, Sewa Yassin Ahmed
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2025-04-132025-04-131121810.21928/juhd.v11n2y2025.pp1-8Sultan Abdülhamid II's policy towards the Jews1876-1908
https://journals.uhd.edu.iq/index.php/juhd/article/view/1386
<p> Judaism is regarded as one of the genuine ancient religions that existed within the territories of the Ottoman Empire over various ages. In addition to their influence on the economic sect in the different places and regions inside the empire, at the same time, they left a dual (positive and negative) footprint on the political, economic, and border administrative stabilities in the empire. Due to that significant impact, led Sultan Abdulhamid II and his predecessors to deal with the Jewish population with great sensitivity, They are generally treated according to Islamic law and within the framework of the "Milli system" and their rights have been protected to a large extent, But after their hidden desires and plans in the context of changing the nature of the demography of Palestine and creating a political entity for the Jews، Sultan Abdul Hamid II tried with all his might to thwart the Jewish and Zionist plans and was able to prevent the wave of Jewish immigration to Palestine to a great extent. Methodology For this research, the historical methodology and analytical methods were employed and presented on a historiographical basis. The result of the Research The Ottoman Empire was a safe ground for the Jews, which was the primary reason for the continuous migration of Jews from other lands to Ottoman areas. Despite that, we reached the fact that Sultan Abdulhamid II during his reign (1876-1908). Dealt with the Jews in two distinct ways, on one hand he treated them fairly as a divine religion follower, but on the other hand, his attuite was different towards their nationalism and extremist movements and he did everything in his power to stand firm.</p>Amanj Hassan Ahmed
Copyright (c) 2025 Amanj Hassan Ahmed
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2025-04-132025-04-1311291710.21928/juhd.v11n2y2025.pp9-17Effect of profitable indicators on the market price of shares in the Baghdad Stock Exchange and the Iraqi Commercial Exchange
https://journals.uhd.edu.iq/index.php/juhd/article/view/1402
<p>The research aims to test the effect of profitability indicators expressed in net profit, rate of return on investment, rate of return on equity, and rate of return per share on the market value of shares in the Bank of Baghdad and the Commercial Bank of Iraq, by using a quantitative approach to measure the effect of profitability indicators on the market value of the two banks above. Reaching a number of conclusions, the most important of which is: There is a clear discrepancy in the impact of profitability indicators on the market value of shares in the Bank of Baghdad compared to the Commercial Bank of Iraq in terms of the amount of impact for each of the approved indicators, which is normal. But the difference is in the nature of the effect, some of which are consistent with the operative part of economic theory, as is the case with the net profit being influenced by the market value in the Bank of Baghdad, unlike what is the case with the Commercial Bank of Iraq, which contradicts the operative part of economic theory, and the matter applies to some other indicators.</p>Asaad Hamdi Muhammed Maher
Copyright (c) 2025 Asaad Hamdi Muhammed Maher
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2025-04-152025-04-15112182510.21928/juhd.v11n2y2025.pp18-25Complex word analysis in Kurdish language (central Kurdish) from view Distributed Morphology
https://journals.uhd.edu.iq/index.php/juhd/article/view/1392
<p>The title of the research is (Complex word analysis in Kurdish language (central Kurdish) from view Distributed Morphology.) This paper is an attempt to present the distributive morphology theory in Kurdish. The study also consists of an abstract, an introduction and two parts. The first part presents the theoretical mechanisms of distributed morphology. The second part analyses Kurdish words according to the theory. The importance of this study is that Kurdish language is very poor in terms of theory. Most of the work in morphology is based on traditional grammar andmorpheme theory.</p> <p>The theory emphasizes that complex words have the same rules of derivation of phrases and fall at the level of terminal projects. From the point of view of distributed morphology, words consist of the combination of roots and abstract grammatical features. In this theory, word formation is not the product of morphological rules independently and separately the main goal of the theory is to maintain a single theoretical mechanism in language and eliminate the distinction between morphology and syntax.</p> <p> </p>OMAR AHMED AZEEZ
Copyright (c) 2025 OMAR AHMED AZEEZ
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2025-04-172025-04-17112263210.21928/juhd.v11n2y2025.pp26-32Awareness and Phonological Parameters in Kurdish Language
https://journals.uhd.edu.iq/index.php/juhd/article/view/1420
<p> The title of the paper is (Awareness and Phonological Parameters in Kurdish Language). The summary of the study is to work on phonological sub-constituents to show the speaker’s phonological awareness as part of the abstract and stored information in the individual’s mental lexicon, in order to understand how the phonological parameters of segments in utterance and phonological products such as syllable and words are followed. The most important result of the study is the embodiment of existing and internal information related to phonemes as phonological segments in the language lexicon and their representation in structure and utterance phonetic. At the same time, the correctness of syllable generation is linked to the information stored in the internal of the phonemes. Thus, it is expected that the similarity between the speaker’s phonological awareness as inherent lexical knowledge and its representation will be confirmed phonetically.</p>Sazan Dhahir Saeed
Copyright (c) 2025 Sazan Zahir Saeed
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2025-04-202025-04-20112334210.21928/juhd.v11n2y2025.pp33-42Establishment of medium and large food industries in Sulaimani province
https://journals.uhd.edu.iq/index.php/juhd/article/view/1389
<p>Knowing the result of using the special formula of stability is to come to the conclusion that for one type of industry it is stable and not stable for another in one district، because the stability of industry، especially the medium and large domestic industries in a place where there are many natural and human factors behind it، is not fixed in the place، and the state must work on these factors for the development of each area، in order to know this situation in Sulaimaniyah governorate the researcher put this title and It collects the data from the government agencies and then for field work with the aim of dividing the small and medium-sized local industries and showing their stability or non-stability in the administrative units (districts) of the province and using the tools to show the proven results، the method used in this study is the descriptive analytical method based on the collected data. The research area was the districts of Sulaimaniyah province which consists of twelve districts and the subject of the study is the independent industry There are 65 medium and large industries، 32.30% of which are large industries، the rest are medium industries، 2217 industries are employed، 58.73% of which are in the central district، the total investment capital of these industries is more than 227.5 million dinars per day، the total number of these industries is 16 types of industries with the most industries such as the number of grain mills (with 11 industries)، the most industries of these types are in the drinking and mineral water industry with a percentage of 22.88% of the total types of industries، using quantitative measures The stability formula to show the stability of industry (using the number of employees in the industries) in the districts shows that in the medium-sized industries (which had only seven industrial districts) only the districts (Rania، Dukan، Mawat، Sayed Sadiq and Sharazur) the medium industry is stable at a high rate، the others are not stable. In the large industries (where there were only six industrial districts) each of the districts of Markaz، Dukan، Mawat، Darbandikhan is stable at a high rate and the others are not stable, There are many reasons behind these conclusions for the stability of industries, one may ask why these industries have the most workers among other types of industries, what is the reason that the government and local administrations in these areas, should act on these conclusions, why in some districts this industry is not stable in others, and their future plans should be based on this.</p>Fouad Khalid Saeed
Copyright (c) 2025 Fouad Khalid Saeed
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2025-04-212025-04-21112435310.21928/juhd.v11n2y2025.pp43-53The impact of financial analysis of operational efficiency on the market value of the share
https://journals.uhd.edu.iq/index.php/juhd/article/view/1399
<p>This research aims to show the effect of financial ratios of operational efficiency indicators represented by (debtors turnover, average period of collection of accounts receivable, inventory turnover, fixed assets turnover, total assets turnover) as independent variables on the market value of the share of industrial joint stock companies listed on the Iraq Stock Exchange as a dependent variable for the period 2009-2023. The research concluded that there is a significant positive correlation between the variables (debtors turnover, inventory turnover, fixed assets turnover, total assets turnover) and the market value of the share, and that there is a significant inverse correlation between the average period of collection of accounts receivable and the market value of the share. The research also concluded that there is a significant effect between operational efficiency indicators on the market value of the share of the industrial companies in the research sample.</p>Mohammed Amir Kamal
Copyright (c) 2025 Mohammed Amir Kamal
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2025-04-232025-04-23112546710.21928/juhd.v11n2y2025.pp54-67Economic and Social Impacts of Sales Tax Imposition
https://journals.uhd.edu.iq/index.php/juhd/article/view/1396
<p>The research aims to explore the economic and social impacts of sales tax on society. To achieve the research objectives, a descriptive-analytical approach was used, relying on a set of questions directed to a sample of academics and specialists in accounting and taxation, in addition to a group of workers in hotels and restaurants in the city of Sulaymaniyah. A total of 80 questionnaires were distributed to different categories of the research sample, and 70 questionnaires were received and analyzed, which is 87.5%. Interviews were also conducted with a group of workers in hotels and restaurants in Sulaymaniyah. The research findings revealed that sales tax contributes to government funding and economic stability, but it negatively affects individuals' purchasing power and increases business costs. On the positive side, it allows for easy tax collection and can be used to fund public services and stimulate economic growth. The research provided several recommendations, the most important of which include the need to direct taxes fairly to reduce their negative effects on vulnerable groups. The design of the tax should be done carefully to ensure justice and achieve a balance between the interests of individuals and businesses. It is also recommended to issue a specific sales tax law and raise awareness among hotel and restaurant owners and citizens. Furthermore, tax revenues should be directed to public and service projects to enhance citizens' willingness to pay the tax.</p>Hakar Abubakir BayzOmar Hashim TahaPaiman Rafiq MuhammedGuldoz Muhammad Dler
Copyright (c) 2025 Hakar Abubakir Bayz, Omar Hashim Taha, Paiman Rafiq Muhammed, Guldoz Muhammad Dler
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2025-04-272025-04-27112687710.21928/juhd.v11n2y2025.pp68-77A Social stratification and its impact on the formation of social classes in society
https://journals.uhd.edu.iq/index.php/juhd/article/view/1415
<p>Social stratification refers to the division of society into distinct social classes or groups based on various criteria such as wealth, power, occupation, and social status. It is a fundamental aspect of human societies, influencing the opportunities and privileges available to individuals, as it places people into groups related to their standing in society by evaluating people according to societal values, its distinguishing feature is the reinforcement of social inequality. The origins of social stratification can be traced back to several interconnected sources, including economic factors, social institutions, and cultural beliefs and it is attributed to both inherent and environmental differences .</p> <p>All societies have their own way of categorising individuals into a specific social group. This results in some people benefiting more than others with benefits and burdens being unevenly distributed among the different categories. The selected criteria by which people are categorised limits their access to wealth, power and opportunities, as the most privileged tend to be allocated the largest share . It must be acknowledged, however, that for a few individuals there is some mobility between the groups due to changes in how society views positions and abilities . In other words, certain talents can transcend social categories.</p>Shelan Muhammed AliNajat Muhammed Faraj
Copyright (c) 2025 Shelan Muhammed Ali, Najat Muhammed Faraj
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2025-04-292025-04-29112788710.21928/juhd.v11n2y2025.pp78-87The Significance of Translation Projects in the Curriculum of the Undergraduate Program of Translation at the University of Sulaimani
https://journals.uhd.edu.iq/index.php/juhd/article/view/1418
<p>This study examines the significance of translation projects in the undergraduate translation curriculum at the University of Sulaimani, focusing on their role in developing subject-specific and generic skills and competencies. Drawing from the principles of the Bologna Process and Problem- and Project-based Learning, the study investigates the benefits of translation projects among 74 translation students in the Department of Translation, College of Languages, University of Sulaimani. In doing so, a questionnaire and a mixed-methods approach of quantitative and qualitative data analysis are utilized. The findings demonstrate that translation projects are instrumental in enhancing students’ translation-related skills, including text analysis, problem-solving, and reflection on translation choices. Furthermore, the findings also reveal that these projects foster critical thinking, creativity and teamwork, aligning with the Bologna Process’s emphasis on student-centred learning and the acquisition of 21st-century skills. Accordingly, this study highlights the importance of translation projects not only as an academic requirement, but also as a valuable tool for preparing students for professional translation works, bridging the gap between theory and practice and contributing to the development of essential soft skills necessary for the modern labour market.</p>Umed Qadir Muhammad AmeenDaban Mohammed Haji
Copyright (c) 2025 Umed Qadir Muhammad Ameen, Daban Mohammed Haji
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2025-04-302025-04-30112889610.21928/juhd.v11n2y2025.pp88-96