Author Archives: Jihan Jihan

المستخلص

تعدّ استخدام الأعمال الإلكترونية في المنظّمات الحديثة ضرورة لا بديل لها، لاسيما في مجال الإدارة المالية بعامة وفي إعداد القوائم المالية ومنها الميزانية العمومية للشركات بخاصة. وفي الجانب الآخر أصبحت مسألة الحدّ من التهرّب الضريبي مطلب جماعي سواء للحكومة وكذلك الشركات التجارية العاملة في محافظة أربيل-العراق. وبما أنّ حكومة إقليم كوردستان تهدف إلى تبنّي فلسفة الحكومة الإلكترونية بالكامل بحلول سنة 2025م حسب رؤية حكومة الإقليم 2020-2030م، من هذا المنظور تهدف الدراسة إلى استكشاف دور استخدام الأعمال الإلكترونية) التخطيط الإلكتروني والتنظيم الإلكتروني والرقابة الإلكترونية، والإفصاح الإلكتروني) في إعداد الميزانية العمومية للشركات للحدّ من التهرّب الضريبي (التصريح الكاذب وتقديم ميزانية عمومية غير صحيحة وعدم التعامل المالي مع المصارف والقيود المزيّفة) دراسة تحليلية لآراء عيّنة من العاملين لدى شركات الطيران في محافظة أربيل.

تكمن مشكلة الدراسة في عدم الرضا الصادر من طرفي العملية الضريبية وهما الحكومة والقطاع الخاص، والناتج عن مدى صحّة ورقة البيانات المالية المقدّمة من قبل الشركات، وتم تجسيد هذه المشكلة من خلال طرح تساؤلات عديدة تمحورت عن طبيعة العلاقة والتأثير بين متغيّرات الدراسة المستقلّة وهي الأعمال الإلكترونية في الميزانية العمومية والمتغير المعتمد والمتمثل بأبعاد التهرّب الضريبي، وتم تصميم مخطّط فرضي للرسالة وانبثقت منها مجموعة فرضيات أبرزها أن استخدام الأعمال الأكترونية في إعداد الميزانية العمومية يؤدّي إلى الحدّ من التهرّب الضريبي، ولأجل التحقّق من صحّة الفرضيات تم إخضاعها لمجموعة من الاختبارات الإحصائية. وسلكت الدراسة المنهج التحليلي، أذ تم وصف متغيّرات الدراسة وأبعادها وكذلك مجتمع الدراسة الذي يمثله شركات الطيران، وكان مجموع الشركات المسجّلة 174 شركة، وتم اختيار 120 شركة كعيّنة للدراسة. وتمّ توزيع (235) إستمارة على الأفراد المبحوثين، وتمّ الحصول على (216) إستمارة صالحة للتحليل، وتمّ اختبار علاقات الارتباط والتأثير من خلال تطبيق الأساليب الإحصائية بواسطة برنامج SPSS v-28.

وتوصّلت الدراسة إلى مجموعة من الاستنتاجات، ومن اهمها: وجود أثر معنوي لاستخدام التخطيط والتنظيم الإلكتروني في إعداد الميزانية العمومية للشركات في الحدّ من التصريح الكاذب والحدّ من تقديم ميزانية عمومية غير صحيحة وتحسين التعامل المالي مع المصارف والحدّ من القيود المزيّفة. كما أنّ وجود أثر معنوي لاستخدام الرقابة الإلكترونية والإفصاح الإلكتروني في إعداد الميزانية العمومية للشركات في الحدّ من التصريح الكاذب والحدّ من تقديم ميزانية عمومية غير صحيحة وتحسين التعامل المالي مع المصارف والحدّ من القيود المزيّفة.

واقترحت الدراسة ضرورة استخدام النظام الإلكتروني في تقديم الميزانية العمومية من قبل الشركات وكذلك في المنظمات الحكومية المتخصّصة في تحصيل الضرائب من أجل زيادة التخطيط والتنظيم والرقابة على الشركات وتقليل التهرّب الضريبي، والتحوّل من الأعمال الورقية التقليدية إلى أنظمة معلومات دقيقة وسلسة وذلك باستخدام الأعمال الإلكترونية، والغرض منها تسريع العمل وتأديته بدقّة عالية وشفافية، وزيادة الثقة المتبادلة بين الطرفين، واستثمار العلاقة القوية بين الأعمال الإلكترونية في الميزانية العمومية، والحدّ من التهرّب الضريبي، وتوجيه هذه العلاقة نحو إدخال الأساليب الحديثة لتعزيز النظام الضريبي في الدوائر المختلفة داخل المنظمات الحكومية المتخصصة.

الكلمات المفتاحية: الأعمال الإلكترونية، الميزانية العمومية، شركات الطيران والتهرّب الضريبي.

Colorectal cancer (CRC) is the third most diagnosed tumor worldwide, with a very high mortality rate. The treatment strategies, such as surgery, chemotherapy, or radiotherapy, are not effective enough and show several limitations. Therefore, emerging strategies, such as nanomedicine offers a very powerful tools for cancer treatment. Recently, the combination of nanoparticle antitumor effect with a triggering external stimulation was formulated to boost up the cytotoxic activity. In the present study, the synergistic action of Zinc oxide nanoparticles and Diode laser was assessed in the treatment of Colorectal cancer cell line (Caco2) in vitro.

Different concentrations of ZnO2-NP (0.5, 1, 5, 10, 20, 40, 75, 100, 200, 1000) µg/ml were used for cytotoxic action. In addition, targeted laser power of (5 j/cm²). The combination of ZnO2-NP and Diode laser for the cell was evaded properly. IC50 for CaCo2 was 20 µg/ml. The cytotoxic action was measured via MTT Assay for (24,48 and 72 hrs), while Flowcytometery (Propidium Iodide, Annexin VAssay) was applied for detection of apoptosis, while, analysis of cell cycle arrest was measured by flowcytometry. Moreover, the relative expression level of (P53, Bax, and Bcl2) was measured using quantitative real-time PCR (qPCR). Reactive Oxygen Species-level was determined by dichlorofluorescein diacetate (DCFDA) Assay method.

The percentage of cells that decreased in the G2 phase of the cell cycle relative to the S and G1 phases was significantly different when laser and zinc nanoparticles were combined (p-value<0.05). Significantly substantial variation in the use of a diode laser and zinc nanoparticles to stop the spread of cancer by boosting the expression of the p53 gene (p-value<0000). Bax, a key pro-apoptotic component of the B-cell lymphoma 2, is an essential gateway to mitochondrial dysfunction and was significantly expressed in the study (p-value<0.05) after cell treatment. Utilizing the laser and zinc nanoparticles together did not reveal any substantial differences in the Bcl2 gene (p-value>0.05). Results of different techniques used in the study supported that combination therapy of ZnO2 and Diode laser is cytotoxic to Colorectal cancer in vitro and there is a possibility of developing an effective therapeutic agent against Colorectal cancer. The finding of cytotoxicity is a significant difference in combination therapy on the number of cells experiencing early apoptosis compared to live, late apoptosis, and necrosis (p-value<0.05). Highly noticed modifications and significant differences have been reported when the proportion of cell lines in DCFH- compared to DCFH+ has been reduced using laser and zinc nanoparticles alone or together (p-value<0.05), the percent of cells in the control remains at high rates and decreased in all treated cases with different ratios.

This study demonstrated that the combination of zinc oxide nanoparticles and diode laser therapy on colorectal cancer cells (Caco-2) in vitro, showed a synergistic anticancer impact.

ABSTRACT

This study aims to find the relationship and impact of English language skills on employee performance. The English language skills, represented by its dimensions (listening, speaking, reading, and writing skills), are stated as the independent variable, while employee performance is the dependent variable.

To address the study problem, three main hypotheses are proposed for testing. The research is divided into two parts. The first part involves discussing the theoretical aspects related to the study variables. The second part represents the field aspect of the study, where the causal relationship between the study variables in the Directorate of Relations of the studied universities is examined. The sample consists of 14 Directorates of Relations/ public universities, where the questionnaire form was distributed randomly using Google Form, with a total of (102) forms distributed and (95) valid forms collected for analysis. After entering the collected data from the sample respondents' questionnaire answers into the statistical analysis program (SPSS v.26), a set of findings was obtained. The most significant finding is the presence of a strong significant correlation between the variables and their dimensions at both the overall and partial levels. The correlation coefficients are high, confirming a strong association between the variables. The results also confirm a significant impact of English language skills at the general level, indicating the researched universities' interest in practicing the dimensions of English language skills (listening, speaking, reading, and writing) for better employee performance.

Based on the results, the researcher presents a set of suggestions, the most important of which is the necessity for universities to prioritize their employees by providing them with training courses to enhance their language skills, especially in English, to strengthen relationships with other international universities and establish a culture of English language skills within the Directorate of Relations of the participated universities. This should be embraced by employees and reflected in their behavior and knowledge to improve their performance efficiency.

The study concludes with a set of future research suggestions to assist researchers in conducting research and studies related to the current study variables.

Keywords: English language skills, Employee performance, Directorate of Relations, Public Universities.

This study aims to examine the role of crisis management in managing and handling the financial crises (ISIS war crisis and COVID-19 pandemic crisis) on investment development. As well as the study examined the influence of the crises on investment development. An analytical and comparative study in the Kurdistan Region-Iraq. This study tries to determine the role of crisis management depending on the Mitroff’s-five stages model, depending on the regulation and decisions made during the occurrence of the crises. As well as the study compared the government’s reaction at each stage in both crises’ eras. In addition, the study tries to analyze and explore the reality of the investment situation during the occurrence of crises in the region, also comparing the crises' influence on each investment sector. A conceptual study theme was designed, and a set of hypotheses was developed. To verify the validity of the hypotheses. for that purpose, the financial analysis and SPSS version 28.0 was used. The study implemented the hypothesis on twelve investment sectors such as (trading, health, industry, service, tourism, transportation, education, agriculture, housing, sport, bank, and art) for ten years from 2012 until 2022.

The study reached a set of conclusions, the most important of which are the KRG has more effective and better crisis management to handle and manage the COVID-19 pandemic crisis than the ISIS war crisis on investment projects depending on the scientific criteria. Thus, the damage caused by financial crises on projects can be reduced. And the government can react quickly by applying scientific crisis management principles to minimize the bad effects of the crisis. On another hand, the crises themselves there were different from each other. ISIS is a war crisis and external threat, and the projects in the region had a bad drop. The focus of the KRG is on border protection, internal security, and war armies. Thus, the ISIS war crisis has a great negative influence on investment projects. capital in dollars dropped from the appearance of ISIS in the crisis stage by (65.20%). As well as the number of projects dropped from (108) to (70) projects. However, the COVID-19 crisis was a global epidemic spread all over the world but for the region it was an internal threat. Causing the delay or stoppage of the projects temporarily rather than that fall projects. Thus, The COVID-19 pandemic has a limited influence on investment projects. Thus, capital in dollars decreased slightly from the appearance of COVID-19 in the crisis stage by (18.76%). However, the number of projects increased slightly from (66) to (76) projects.

The researcher suggested that manage the crisis according to scientific criteria. And Implementing (Early warning system) to inform the projects of the occurrence of any unwanted events. And Installation of a response team (crisis management team) to prepare an organization to respond to potential crises.And attempting to rely on local products, and raw materials and strengthen local employees. Also, Diversify and develop investment sectors to avoid financial deficits during crises. Also, set a (strategic investment map) as a tool for investors to invest in that sector which is the most useful for the KR-I.

Keywords: financial crises, crisis management, investment, ISIS war crisis, COVID-19 pandemic crisis, KRG.