Cihan University-Erbil Journal of Humanities and Social Sciences最新文献_第9页

Determinants of Tax Incentives and the Effect of Corporate Tax Rate on the Foreign Direct Investment 税收优惠的决定因素及企业税率对外商直接投资的影响

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-04-30 DOI: 10.24086/cuejhss.v6n1y2022.pp92-96

S. Abdulla, Hazhar K. Ali

{"title":"Determinants of Tax Incentives and the Effect of Corporate Tax Rate on the Foreign Direct Investment","authors":"S. Abdulla, Hazhar K. Ali","doi":"10.24086/cuejhss.v6n1y2022.pp92-96","DOIUrl":"https://doi.org/10.24086/cuejhss.v6n1y2022.pp92-96","url":null,"abstract":"Corporate tax incentives are granted by governments to encourage foreign direct investment FDI. While the tax policy in Iraq varies for both domestic and foreign investments, the Iraqi government offers tax holidays between 3 to 10 years to attract foreign investors to do their desirable investments. The objective of this research is to analyze how Iraqi's corporate tax rate affects FDI, and study the comparison between Iraqi and KRG tax policies. The data are annual observations of the Iraqi tax rate which is the net percentage of profit, and FDI net percentage of GDP. The time-series data from 2005 to 2019 were employed. Three distinct sorts of tests are engaged in this research, the first stage unit root test is conducted to determine the stationary of the data, secondly, Johansen co-integration test was used to find co-integration between variables, and finally, the Granger Causation test is used to determine causality among variables over the period. The finding result shows that the tax rate and FDI are co-integrated and have a long-run relationship. Particularly, foreign direct investment is impacted by changes in the tax rate, while fluctuation in the number of FDI has not any influence on the tax rate.","PeriodicalId":255205,"journal":{"name":"Cihan University-Erbil Journal of Humanities and Social Sciences","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130406309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Role of Students’ Classroom Presentations in Developing their Speaking Skills 学生课堂演讲在发展口语技能中的作用

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-03-30 DOI: 10.24086/cuejhss.v6n1y2022.pp87-91

Imadin M. Zannrni

引用次数: 0

Autobiographical and Cultural Influences in F. Scott ‎Fitzgerald's ‘Tender is the Night’‎ 斯科特·菲茨杰拉德《夜色温柔》的自传体和文化影响

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-03-30 DOI: 10.24086/cuejhss.v6n1y2022.pp83-86

Amna A. Othman

引用次数: 0

Roles and Routines in Investigative Journalism in Collaborative Environments 合作环境下调查性新闻的角色和惯例

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-03-15 DOI: 10.24086/cuejhss.v6n1y2022.pp75-85

Dashti A. Majeed

{"title":"Roles and Routines in Investigative Journalism in Collaborative Environments","authors":"Dashti A. Majeed","doi":"10.24086/cuejhss.v6n1y2022.pp75-85","DOIUrl":"https://doi.org/10.24086/cuejhss.v6n1y2022.pp75-85","url":null,"abstract":" A global network of journalistic networks has transformed investigative journalism over the past two decades, adding layers of collaboration to what was previously an individual pursuit. A recent case of collaborative investigative reporting at its best was a worldwide effort to reveal breaches of tax haven information, through the Panama Papers (2016). As a result of these remarkable accomplishments, study on multi countries partnership is rising. However, it's still unclear how this combining of facilities, connections and time has influenced day-to-day operation. Newsrooms in developing and heritage newsrooms are navigating their patterns and duties while creating new investigative journalistic practices. The Guardian, a mainstream media firm that has worked at both the domestic and international levels, and Bureau Local, a society/neighborhood journalism co-op, are all given as examples. These actors use a language of justification to explain the differences between the old and the new. While \"new\" ideas become more common with time, notions like cooperation are also becoming element of decision making process, and information and information development take place within the conventional context of reporting.","PeriodicalId":255205,"journal":{"name":"Cihan University-Erbil Journal of Humanities and Social Sciences","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128446405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Factors that Influence Knowledge Sharing in Educational Institutions 影响教育机构知识共享的因素

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-03-15 DOI: 10.24086/cuejhss.v6n1y2022.pp69-74

Mohammed A. Karem, M. Raewf, Thabit H. Thabit, Rana M. Shakir

引用次数: 5

The Impact of Developing Short-Term Memory on the Interpretation Performance of Students 发展短期记忆对学生口译表现的影响

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-03-01 DOI: 10.24086/cuejhss.v6n1y2022.pp64-68

Fereydoon Rasouli

引用次数: 1

Measuring Students' Critical Thinking 衡量学生的批判性思维

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-02-20 DOI: 10.24086/cuejhss.v6n1y2022.pp54-58

Imadin M. Zannrni

引用次数: 1

The Representation of Gender Identity in the Persian Translations of “Pride and Prejudice” 《傲慢与偏见》波斯语译本中性别认同的表现

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-02-20 DOI: 10.24086/cuejhss.v6n1y2022.pp40-46

Sirvan Aminzadeh

引用次数: 0

How Language Creates Bonds among Cross-Cultural Communities 语言如何在跨文化社区中建立联系

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-02-20 DOI: 10.24086/cuejhss.v6n1y2022.pp59-63

Shalaw S. Abdulrahman

{"title":"How Language Creates Bonds among Cross-Cultural Communities","authors":"Shalaw S. Abdulrahman","doi":"10.24086/cuejhss.v6n1y2022.pp59-63","DOIUrl":"https://doi.org/10.24086/cuejhss.v6n1y2022.pp59-63","url":null,"abstract":"The objective of this thesis is to evaluate how the use of language creates bonds among cross-cultural communities. Language is an important aspect of human relationships because it is the primary way of communication. The use of language becomes more vital and intricate in cross-cultural communities due to the fact that language reflects culture. Another objective that will be evaluated is the challenges faced when using different languages in cross-cultural communities and how these barriers impact the bond created in cross-cultural communities. The significance of language in cross-cultural communities is becoming a more prominent topic in development literature and social studies on a global scale. The operational principles and mindset of a community are developed and expressed in their methods of thinking, behaving, and engaging with the outside world through language and culture. Language has an essential role in integrating economic, political, and social changes, as well as other developing towns, which are intertwined with the cultures of these communities. The concepts of cross-cultural communities are built on the interconnections of various cultural and environmental elements. Secondary data were used to gather information for the topic of interest in this thesis and content analysis was used to examine the data gathered. The preservation of indigenous languages is vital to many people today because it protects their cultural heritage, just as language has always been a significant force in communities as a means of preserving one's own culture or controlling other people groups.","PeriodicalId":255205,"journal":{"name":"Cihan University-Erbil Journal of Humanities and Social Sciences","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133870324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analyzing Iraqi Political Cartoons 分析伊拉克政治漫画

Cihan University-Erbil Journal of Humanities and Social Sciences Pub Date : 2022-02-16 DOI: 10.24086/cuejhss.v6n1y2022.pp47-53

Huda Y. Abdulwahid

{"title":"Analyzing Iraqi Political Cartoons","authors":"Huda Y. Abdulwahid","doi":"10.24086/cuejhss.v6n1y2022.pp47-53","DOIUrl":"https://doi.org/10.24086/cuejhss.v6n1y2022.pp47-53","url":null,"abstract":"Pictures have an essential effect on our thoughts and decisions. We have also noticed how these pictures produced in the form of cartoons affect our viewpoints. They do so since we are addicted to social media to the extent it can manipulate our thoughts unconsciously and obnoxiously. Besides, people don’t have the courage to express their viewpoints clearly, so they tend to use the satire to keep their face. This motivates the researcher to analyze the underlying structure of this satire presented in caricatures to read the message clearly. This research aims at revealing the way the political caricatures are produced and the main characteristics of political caricatures. Incorporating a methodology depending on selecting some samples, this paper is a semiotic analysis of political caricatures announced through the election campaign 2018 in Iraq. It concentrates on the format caricatures used as a communicative channel on net platform to come up with essential senses and prevailing political matters. This is carried out by adopting Barthes’ semiotic theory which is the first apparent semiotic approach. It is a good means to analyze the implied structure, including the dictionary and implied senses of creating influence of political caricatures. Besides, it provides us with a good means to interpret and understand political caricatures. This is quite important since political cartoons work as an approach to comprehend human consciousness.","PeriodicalId":255205,"journal":{"name":"Cihan University-Erbil Journal of Humanities and Social Sciences","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131052405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0