This study mainly aims to demonstrate the extent of the role of the supply chain entrance in reducing costs and time in industrial companies, and to identify the concept of the supply chain, its implementation steps, its cost elements that it provides, and its importance in reducing cost and time, in order to face competition, survival, continuity, success, and excellence in the changing markets of During cost reduction time which is one of the critical factors to determine the competitive advantage of economic units in the current era. The researchers used the practical approach to achieve the objectives of the study and test its hypotheses by applying the supply chain approach to the actual data of the "Rasan Steel" factory for the manufacture of steel structures, which is the applied side of the study. One of the most important results of the study reached by the two researchers is that the supply chain strategy is a series of procedures that start from the purchase of raw materials and end with the delivery of the final product to the customer through an integrated chain of goods and merchandise and information exchanged between the members of the chain and improve competitive performance through the integration and linking of the internal activities of the company With the external activities and operations of suppliers, customers and other members within the chain. The study concluded with several recommendations, the most important of which is directing attention towards adopting modern approaches to managing the supply chain by local industrial companies, including the study sample factory, because of its positive effects on its performance and with regard to increasing the speed of settlement of transactions and information exchange between members of the supply chain, reducing the time factor and reducing cost

In states where income is mainly derived from rent, it is crucial to consider the relationship between politics and economics to appreciate these nations' dynamics and creating successful strategies. This research extensively explores the complex relationship between politics and economics in rentier states, with a specific emphasis on how this dynamic affects governance, economic strategies, and socioeconomic growth. The interaction between these two fields holds significant implications for the general welfare and sustainability of these nations. A key takeaway from the study is the critical need to balance economic pursuits with political stability, while being mindful of the outcomes of the interplay between economics and politics in these nations. The researchers employed a qualitative approach and thoroughly analyzed a diverse range of primary and secondary sources, leading to several significant discoveries. Notably, the study found a high positive relationship between economic and political factors in rentier states.

This paper is entitled "The Conflict of the Nobleman and the Peasant" and focuses on Azizi Malay Rash's novel "Land, Oppression, Land and the Problem of Existence," using Lucien Goldman's universality principle in novel sociology as its basis. Its objective is to examine the relationship and conflict between the nobleman and the peasant classes, to provide insight into the sociological characteristics of Kurdish society, and to create an opening to the sociology of Kurdish novels. The central hypothesis of this study is that the struggle between the nobleman and the peasant classes, as the landowner and the worker respectively, is deeply embedded in these two novels and is an extension of the conflict between these two classes in Kurdistan's agricultural areas. Descriptive analysis is the method used in this study, beginning with a discussion of Goldman's sociological perspectives and his views on the sociology of the novel. The paper also explores the universality principle in both novels as a sociological issue and examines its associated problems. Then, the paper analyzes the conflict between the nobleman and the peasant classes in the two novels, guided by Goldman's ideas. Finally, the paper presents its conclusions, highlighting the significant conflict between the nobility and the peasantry as two common social mentalities.

This research intends to measure the prevalence of social phobia in a sample of high school students, as well as knowing the variations among the research variables, such as gender (male and female); school type (public or private); Study type (literary and scientific); The level of living (lower, medium, or high), The research was designed using a descriptive analytic approach a social survey sample. Participated in a high school study (400 units) in which a scale to measure social phobia was developed by the researcher. The statistical package for social sciences (SPSS) was used to analyze the data. According to the research's findings, 22.5% of the research sample had social anxiety, which is low when compared to other studies. Additionally, the variable doesn't make a difference: Gender; type of school; type of education; However, there are differences in the standard of living (lower, average, and higher) in favor of the lower standard of living, which means that the lower standard of living causes social phobia in comparison to the average and higher living conditions. The researchers developed some recommendations and solutions to address social phobia in students based on the findings of the research.

This study is entitled "The Logical Semantic of Conjunctions in Kurdish Language". Logic, which is a significant branch of meaning, has entered language to interpret meaning. The core of this interpretation is the laws of thought and perception. The logical perception is the map of a set of laws and logical principles which are applied by the elements of language. The conjunctions, as language elements belonging to closed class words, have little meaning. The findings of the current study focus on the semantic and logical aspects of the conjunctions, as well as presenting the coordinate and subordinate conjunctions in terms of some of the logical laws in complex sentences. That is, this study is an attempt to present coordinate and subordinate conjunctions within the framework of meaning and logic.

The study’s objective is to analyze how audit quality impacts the effectiveness of corporate governance mechanisms, the role of auditors in aligning the interests of shareholders and managers, and the reduction of the level of agency conflicts. The problem being that agency dynamics encompass the complex interactions and potential conflicts of interest that emerge when managers, acting as agents, make decisions on behalf of shareholders, who are the ultimate principals. 198 questionnaire responses were collected from accountants, auditors, finance managers and general managers of food and retail, banking, manufacturing, education and construction companies in Erbil city were analyzed using a single regression analysis approach. The results of the study demonstrated that improvements in audit quality significantly enhance the effectiveness of corporate governance mechanisms and the role of auditors in aligning the interests of shareholders and managers. Audit quality’s impact on the reduction of the level of agency conflicts was found to be insignificant. The study revealed positive effects spanning from audit quality, corporate governance mechanisms, auditors’ roles to improved agency dynamics in Kurdistan-based companies. Auditors and auditing firms should prioritize continuous improvement in audit quality, investing in professional development and adherence to international auditing standards. Moreover, companies in Kurdistan should adopt and promote robust corporate governance practices that align the interests of shareholders and managers. Regulatory bodies in Kurdistan should consider reviewing and updating the regulatory framework governing audit quality and corporate governance to ensure alignment with best practices and international standards

This study presents an analysis of selected poems written by Robert Frost (1874–1963), as an American poet) and the Kurdish poet, Abdulla Goran (1904–1963), following the principles of the American School of comparative literature, which emphasizes a comparative study of texts from various cultures within parallelism theory - American school of comparative literature. This study investigates the significance of countryside sceneries in selected poems written by both poets in the modern era. The study also analyses seasonal changes and nature-human interactions through employing formal ambiguity The study argues that the various natural images used by the poets, as they prompted readers to actively participate in analyzing the aesthetic scenery portrayals and countryside landscapes. Goran and Frost relied heavily on the interpretation of landscapes and humanity as close observers of the interactions between people and the surrounding images.

The presence of local administrative units is necessitated by geographical necessities, population density, and the provision of public needs and services to citizens. On its basis, the state is divided into local or regional administrative units, each of which enjoys a public moral personality because it exercises its functions in accordance with public law as the holder of authority and sovereignty. The local administrative units exist in the state, regardless of whether the administrative system used in it is central or decentralized each administrative unit is headed by an administrative head who exercises his duties and competencies within the scope of his administrative unit and within the legal limits set for him. The head of the administrative unit is considered the chief executive and administrative head of his administrative unit.

The research aimed to determine the degree of importance of using English language teaching websites in improving the speaking skill among secondary stage students from the teachers' viewpoint. It also aimed at knowing the differences in this importance according to the variables of (gender, academic qualification, and number of years of experience). The research sample consisted of (125) male and female English language teachers in public secondary schools in Damascus Governorate, divided into (47) male teachers and (78) female teachers. A questionnaire prepared by the researcher was applied to those teachers after verifying its validity and reliability. The most important results of this research were the following: 1.There was a high level of importance for using English language teaching websites in improving the speaking skill among secondary stage students from the teachers' viewpoint. 2.There were no statistically significant differences between teachers' scores of their answers to the questionnaire of the importance of using English language teaching websites in improving the speaking skill among secondary stage students according to the variable of gender. 3.There were no statistically significant differences between teachers in the scores of their answers to the questionnaire of the importance of using English language teaching websites in improving the speaking skill among secondary stage students according to the variable of academic qualification. 4.There were no statistically significant differences between teachers in the scores of their answers to the questionnaire of the importance of using English language teaching websites in improving the speaking skill among secondary stage students according to the variable of years of experience.