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> en-US journal@uhd.edu.iq (Professor Dr. Zana Raouf Hama Kareem) hawkar.majeed@uhd.edu.iq (Hawkar O.Majeed) Tue, 14 Jan 2025 00:25:13 +0000 OJS 3.3.0.7 http://blogs.law.harvard.edu/tech/rss 60 Taboo breaking in the poems of Sheikh Reza Talabani https://journals.uhd.edu.iq/index.php/juhd/article/view/1354 <p>This research is entitled (Taboo Breaking in the Poems of Sheikh Reza Talabani). The reason for choosing this topic is that many of this poet's poems fall within the boundaries of breaking taboos, however, this topic has not been discussed in a scientific study, so we want to Let us present this issue in detail in this study.</p> <p> Taboo is part of language, but that part of language is forbidden to be expressed. In every society, there are some things that are forbidden to be mentioned, at certain times and places, directly and explicitly, or any expression related to them Most of the reasons for banning terms and expressions are legal There are social and cultural because they do not fit with the traditions and culture of the society.</p> <p> The research method is descriptive and analytical. The research material is the poems of Sheikh Reza. According to this method, we have tried to analyze some of the poems of this poet in order to determine the type of taboo.</p> <p> The importance of this research is that it connects the two aspects of Kurdish language and literature.</p> <p> The most important results of this research are that this poet did not adhere to Kurdish traditions and culture in many of his poems He has openly broken the taboos of the Kurdish language and used them.</p> Shaida Basim Abdulla, Shadan Shukr Sabir, Bazhdar Sleman Abdulmanaf Copyright (c) 2025 Shaida Basim Abdulla, Shadan Shukr Sabir, Bazhdar Sleman Abdulmanaf http://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.uhd.edu.iq/index.php/juhd/article/view/1354 Sun, 12 Jan 2025 00:00:00 +0000 The Project of Complementizer in Kurdish-Sulaymaniyah Dialect https://journals.uhd.edu.iq/index.php/juhd/article/view/1368 <p>The paper, titled “The Project of Complementizer in Kurdish-Sulaymaniyah Dialect,” aims to demonstrate the syntactic role of the complementizer as a functional head in generating the project and to build a post-sentence structure within the framework of Chomsky's generative and transformational grammar, based on the information stored in internal lexical items. The importance of this research lies in generating the structural aspects of the project based on verbs (both basic and derived) with reference to the lexical prepositions /pe_, te_, le_/, which carry different syntactic and semantic information. This results in structural differences, on one hand, and, on the other hand, in differences in the syntactic function of the post-sentence project structure within complex sentences.</p> Sazan Dhahir Saeed Copyright (c) 2025 Sazan Zahir Saeed http://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.uhd.edu.iq/index.php/juhd/article/view/1368 Mon, 13 Jan 2025 00:00:00 +0000 Evaluating Abstracts of MA Theses and PhD Dissertations in Applied Linguistics in Kurdistan Region Universities https://journals.uhd.edu.iq/index.php/juhd/article/view/1370 <p>This paper evaluates the quality of abstracts in MA theses and PhD dissertations in Applied Linguistics from universities in the Kurdistan Region of Iraq (KRI) between 2007 and 2021. The research employs a rubric or criteria-based evaluation approach, informed by Hyland’s (2000) five-move model, adapted to include criteria for ‘irrelevant information’ and ‘word count’. A comprehensive sample of all the abstracts from the collected data was analyzed using both descriptive and inferential statistical methods.</p> <p>The findings indicate that while most abstracts effectively introduce the research topic and state objectives, they often struggle with the clear presentation of results and maintaining overall coherence. Besides, significant relationships were found between various components of abstract quality, suggesting that improvements in one area (e.g., clarity in ‘introduction’) could positively impact others (e.g., presenting ‘results’).</p> <p>Moreover, this study highlights the need for enhanced training and guidelines in abstract writing, particularly for Applied Linguistics research, to improve clarity, coherence, and academic rigor of future theses and dissertations. The findings have important implications for improving the quality and accessibility of academic research in the KRI region and its universities.</p> Dara Kareem Mahmood, Fatimah Rasheed Al-Bajalani Copyright (c) 2025 Dara Kareem Mahmood, Fatimah Rasheed Al-Bajalani http://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.uhd.edu.iq/index.php/juhd/article/view/1370 Wed, 15 Jan 2025 00:00:00 +0000 The role of International Auditing Standard (520) in reducing the expectations gap in the audit process https://journals.uhd.edu.iq/index.php/juhd/article/view/1359 <p>The research aims to highlight the role of International Auditing Standard (520) in reducing the expectations gap in auditing. To achieve the research objective, the researcher relied on primary sources, namely the design of the questionnaire, which was designed based on previous studies and the theoretical aspect of the research. The questionnaire consists of two parts. The first part includes paragraphs aimed at knowing the characteristics of the research sample, and the second part includes (22) paragraphs that were used to collect data in order to test hypotheses and answer questions related to the research problem. The research sample members reached (50) individuals, including (22) auditors, (10) legal accountants in auditing offices and companies, and (18) university professors. After analyzing the data using the statistical program (SPSS) and testing the research hypotheses, a set of results was reached, the most important of which are: The use of analytical procedures according to International Auditing Standard (520) has a positive and significant correlation and impact in reducing the expectations gap in the auditing process. The value of the correlation coefficient was (.661**) and the calculated value of the effect (F) was as follows: (37.240) Meaning that applying International Auditing Standard (520) leads to reducing the expectations gap in the auditing process. In light of the research results, the researcher recommends a number of recommendations, the most important of which are: the necessity of emphasizing the activation and highlighting of the role of analytical procedures according to International Auditing Standard (520) in the auditing process by auditing offices and companies, in addition to the fact that it helps in reducing the expectations gap.</p> Barzan Hassan Ahmad Copyright (c) 2025 Barzan Hassan Ahmad http://creativecommons.org/licenses/by-nc-nd/4.0 https://journals.uhd.edu.iq/index.php/juhd/article/view/1359 Sun, 19 Jan 2025 00:00:00 +0000