Scientific’s scientific contributions

This study aims to know the role of the cash flow statement in providing accounting information for the financial decision-making process in order to provide information on historical changes in cash for the institution by using cash flows that classify operation, investment, and financing flows. In this research, we rely on the real data in the International Islamic Bank of Kurdistan in the year 2018 to reach concise results in the financial statements and the effect of decision-making to progress in this financial bank. The study results indicated that: 1-By preparing a list of cash flows, the unit can get an accurate view of its operating, financing, and investment operations. 2-That within the list of flows there is information on the aspects of receipts and cash payments, and this is useful for knowing the financial position of the economic unit.

This study aimed to demonstrate the importance of internal auditing standards issued by the American Institute of Internal Auditors (IIA) in the financial performance of commercial banks in Iraq. Moreover, the researchers sought to determine the impact of internal audit on financial performance under the standards of the Institute of Internal Auditors (IIA) in the surveyed banks. Furthermore, the study selected managers and auditors in the selected banks. The researchers designed a survey questionnaire and handed over to the target professionals for the data collection as it is the suitable tool and solution to collect data. While for the data analysis, Descriptive analysis and inferential statistical methods were used. The study fetched the conclusion that the financial performance of commercial banks has a positive affiliation with internal auditing standards. The respondents indicate that Iraqi commercial banks are still not highly subject to international standards for internal auditing and that all members of the research sample did not agree highly on the statements related to the application of internal auditing standards in their activities. The result of the regression model found that an increase in one unit in internal auditing standards could provide a growth in financial performance. Hence, this study suggests that the Iraqi commercial banks must implement an effective internal audit processes like internal auditing standards in order to improve the financial performances of the banks. Keywords: Internal audit standards, Financial performance, IIA, Iraqi commercial banks and Kurdistan Region.

The quest for a female subjectivity and a unique female voice that is neither the derivation nor the other version of that of the male has long been one of the main concerns of feminism. However, with the advent of psychoanalysis and its predominance in the world of literary theory and criticism, feminists could finally arrive at the theoretical basis for their assumptions about the nature of femininity through which they tried to, on the one hand, explore the possibilities of formulating a subjective female entity, and on the other, challenge the hindrances that stand in the way of achieving a female individuality. Psychoanalytic feminism, as the main focus of this paper, is best seen as merging between the principles of feminism and psychoanalysis to shed light on the deep-rooted gender stereotypes that make patriarchy unavoidable. This paper attempts to show how feminism and psychoanalysis work together through a thematic analysis of Maria Irene Fornes’ play, Fefu and Her Friends (1977). The play which consists of an all-female cast, gives various encounters of female issues in a male-dominated environment. Both the play Fefu and Her Friends and the approach of psychoanalytical feminism work reciprocally throughout the paper to highlight the internal psychological struggles of women based on sex/gender, to show how women view and place themselves in a male-dominated society, and how they value their relationship with both themselves and their surroundings.

The role of Human resource management (HRM) in the healthcare sector is vital to facilitate optimum healthcare services by improving workforce performance and patient satisfaction. A solid understanding of the role of human resource management and related functions is required to safeguard the delivery of quality service and the success of the healthcare program. The study aims to explore the role and responsibilities of human resource management and its impact on the employee performance and value of healthcare services. The descriptive and investigative methodology was applied to analyze and review the previously published academic literature to obtain the influence of human resource management on the healthcare sector. The study illustrates that HRM functions in healthcare have a robust effect on facilitating optimal healthcare services and workforce performance, leading to heightening organizational performance. The study recommends that it is imperative to implement effective human resource management plans to achieve higher performance in providing superior healthcare amenities and further enhancement of healthcare organization.

Training would provide opportunities to the employees to have a better career life and get better position in the organization. This paper attempts to investigate the effect of training on employee performance. Likewise, for answering study questions "Whether training has a vital effect on employee Performance of Building Construction directory of Sulaimani province-Kurdistan region? To achieve this objective and answering this question , the descriptive analytical method with linear regression model were applied , and the data collected through primary source that are from questionnaires of (70) employees which working in Building Construction Directory of Sulaimani province.The results show that dimensions of training has a strong positive significant influence on employee performance and the regression coefficient of responsiveness is 0.76 with p-value of 0.000, which indicates that the increase in training level by one percent, employee performance increases by 0.76 percent. To conclude, some of suggestion provides to help managers of Building Construction Directory of Sulaimani province to offer regular and different levels of training to guarantee employee desires and incrase work performance.