The current troubles facing the Nigerian economy seem insurmountable. Should we speak of the current recession or the oil crash experienced in the international market? Should the case of oil-pipe vandalization as well as that of insurgency be breached? We could as well debate on the fall of the naira as against the US dollars and other recognized currencies in the international market. This could go on and on. It is as a consequence of this that this study tried to look at the central position of rural communities in finding lasting solutions to these economic woes. The utilitarian theory was employed in examining the phenomenon. The study revealed that rural areas can go a long way to advance the Nigerian economy if properly taken care of but if the current underuse of rural resources continues, the economy could be derailed. It is therefore recommended that renewed efforts should be made to explore the resources available in rural areas in order to tremendously increase the wealth of the nation as soon as possible.

This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the audit procedure and it’s important to collect evidence which consider the willingness of the companies to run from tax. I interviewed two professional individuals in the Directorate of Financial Supervision Office who are auditing both governmental organizations and private sectors in Kurdistan region. I asked them whether they have an efficient audit procedure in order to collect sufficient and appropriate audit evidence in order to prevent any running from taxes by the companies. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending and preventing the companies to not run from tax.

Teachers always seek for possible ways to develop their teaching. There are many ways teachers can develop professionally. They can do this by generating new ideas or thinking deeply about reformulating what they do in class. Nevertheless, they cannot fully improve professional development on their own. Teachers can learn with the help of other people who have knowledge and experience in teaching and learning. They learn from in-service training programs that teach new techniques and approaches. Teacher development is a long-term process that requires systematic planning. Professional advancement in the teaching profession is based on some factors. This paper defines the characteristics of teachers’ professional development and aims to explain the factors it hinges upon.

In today’s modern global education, universities are required to enhance their employees’ performance in order to survive. Knowledge management is one of the essential key sources for innovation and transformation in education sectors. This study is aimed to examine the relationship between the knowledge management processes and private universities’ performance in Kurdistan. The researchers used a quantitative research method to test the developed research hypotheses. The researchers distributed 120 surveys at private universities in Kurdistan; however only 113 surveys were filled and received back from the participants, therefore the sample size for the current study is 113 participants. This study is able to reveal that knowledge management is a key driver of education sectors’ performance and a significant instrument for profitability, competitiveness and survival. Thus producing, using, sharing and managing knowledge efficiently is fundamental for education sectors to take full advantage of the value of knowledge. The findings of this study revealed that there is positive relationship between knowledge transfer and organizational performance in private universities, comparing with other knowledge management process.

The Kurdistan Regional Government is recognized as a semiautonomous region in northern Iraq. Although Kurdistan is in the Middle East where the region hosts enormous conflicts and uncertainty, it is differentiated in terms of security, stability and democracy. Kurdistan is in the 51st place in oil production and 58th place in natural gas production however it is 9th place in oil-proved reserves and it is in 11th place in natural gas-proved reserves. These statistics put forth that Kurdistan region has a potential to show a great economic growth. Investment opportunities are going to diffuse in many different fields in the short and medium term. All these facts and expectations show that the banking system especially Islamic finance and banking due to the religious perspective of the Muslim community in Kurdistan is going to play a crucial role in the path of the development of the region like in the early stage of the other developing countries. This paper analyses the short history of Kurdistan’s financial system and Islamic banking, current situation, and tries to state challenges and opportunities of Islamic banking and finance in Kurdistan in near future. Since there are very few studies for Kurdistan region this paper will contribute to the literature and future studies.

The current study is to measure the employability skills of students and to assess how employability skills are perceived in higher educations. Three sets of employability skills have been used such as Basic Academic Skills, Personal Qualities and High-Order Thinking. A questionnaire has been developed and distributed among students in universities, Erbil, Kurdistan. Respondents’ opinions were assessed using a Likert scale analysis that shows opinions between two extremes of levels of agreement and disagreement. The current study focuses on the employability skills of students by evaluating the courses they have been taken. Study find out that communication skills, team working skills, computer skills, and critical thinking were among the employability skills which are expected by potential employers. The paper concludes that students have developed an adequate level of employability skill through Basic academic Skills and Personal Qualities leading to High Order Thinking.

This paper centres on the question as to whether human rights can be reconciled with sovereignty. Therefore, in order to examine the reconciliation of human rights and state sovereignty, it is important to know the nature of relationship between them. This research first, analyzes the impact of the historical evolution of human rights on changing the nature of sovereignty and then engages with the different arguments based on the moral, legal, and political nature of the human rights which has an effect on its relationship with state sovereignty. There are some who think that human rights exist outside legal system of the states and they are moral, independent, and universal, linked to the nature of our own humanity like Chris Brown who thinks human rights have a moral nature rather than legal. In contrast, some others are thinking that human rights exist within legal system of the states and focusing on the particularity of the human rights. In between, there is Andrew Vincent’s argument, which is more supported in this paper, who explains this relationship through the political dimension which has both moral and legal outcome, in Andrew Vincent’s words; the states can become both object and subject of the human rights at the same time.

This paper encompasses a theoretical background of PBL (Project-Based Learning) with advantages and disadvantages of PBL implementation. Contemporary implementation of PBL (Project- Based Learning) becomes widespread in general education, especially in EFL (English as a Foreign Language) classes not only to provide innovative English language acquisition through PBL, but also to equip learners with 21st century skills, such as communicative competence, critical thinking, life-long learning, team-working and problem-solving skills. This paper also deals with implementing PBL (in English lessons and other disciplines in Fezalar Educational Institutions. The paper includes an interview with Educational Coordinator of Fezalar Educational Institutions.

Creative thinking ability development is needed to be implemented by every educator including lecturers to their students. Therefore, they need to seriously act and design their learning process. One of the ways to develop student’s creative thinking is using discovery learning model. This research is conducted in physics education study program in 2016 with students who took learning and teaching class as research subject. From the research analysis result and discussion, it can be concluded that discovery learning model can encourage students’ creative thinking ability in learning and teaching strategy subject.

Listening comprehension is very important in terms of acquiring language input. Within this context, as the listening provides transformation of the input into meaning, it has a significant place in ESL and EFL learning and teaching. However, it is not always easy for students of different nations, ages, cultures and habits. On the other hand, the attitudes of educators have a great impact upon the development of listening skills of the learners. This paper is to provide awareness about the importance of listening skills as well as some useful suggestions to contribute to the development of listening comprehension of learners.

Working abroad as a teacher is a great opportunity to develop teaching skills. Teachers develop new teaching strategies and transfer them to their own countries, learn how to use technological devices effectively in the classroom, learn about other people and other cultures and share their experiences with their students to create a stress free learning environment. These notions help teachers facilitate learning and make difference in teaching. Moreover, teachers with international experience can understand their students better. They can discern the needs and difficulties the students have and develop teaching strategies to help students with them. This paper explains the benefits of working abroad and writes about experiences of some teachers who worked overseas.

Passion is an important power that develops, matures, and exalts personality within certain boundaries and dimensions, reflected in thought, behaviour and action from emotional life. Passion in the broadest sense is a form of behaviour that is constantly evoked by the influence and enforcement of the tendencies arising from forces within the human being. Passion is identified with learning new things, care, and action. Passionate education requires emotional, motivational and scientific qualities. Teachers, who are considered as passionate about teaching, have features such as emotion, motivation and knowledge.

Commitment is a very important characteristic; therefore, it is a paramount need for the profession of teaching. A committed teacher is never satisfied with what she or he already has; rather always seeks for the new ideas and ways to contribute to the students. A committed educator will have the passion and enthusiasm for teaching and learning, as well. As she or he develops himself or herself, this fact will have a direct result on the learners’ academic success and personal development. Such a teacher will be successfully able to create authentic and effective learning and teaching and consequently, the learning process as well as the teaching will be facilitated automatically and this will promote both the potential of the students and learners. This study puts a light on the committed teachers and effects of commitment on the process of learning and teaching.

In task-based learning the emphasis is on meaning and the learners are required to use the language for learning. Teaching English through tasks has been considered useful to employ in the language classroom because students are believed to learn the target language better when tasks are used as vehicles in language teaching. Tasks involve language and they provide a natural context for students to learn English with ease. In second language acquisition the use of tasks for communicative teaching has received a great deal of support from researchers. This paper aims to show why task-based learning holds an important place in foreign language learning. In particular; whether the use of task-based learning in the language classroom contributes to communicative language teaching is an issue the present paper deals with.

In today’s global world and with the help of modern technology, English has become the most common and dominant language spoken and used both at the national and international levels. It has been playing a major role in many sectors as medicine, engineering, politics, economics, international relations, and higher education in particular, the most important area where English is needed. It has also become a medium of instruction at universities in a large number of countries, a basic means of second language learning / teaching, an accessing source of modern knowledge and scientific research, and a means of global communication and earn living. It is realized nowadays at the level of Higher Education in many countries around the world, in addition to EU countries as Germany, Turkey, China, Republic of Korea, Malaysia, Indonesia, Japan, Australian, India …, the significance of providing education in English side by side with their natives. Hence, serious steps have taken to improve the quality of instruction in English at the administrative, academic, students’, publications and research levels. And in order to prove English language international power, it goes beyond its tertiary. Many English language proficiency, training and degree programs are managed not only inside but also abroad for internationalization of higher education to keep it up to date. However, this paper signifies the role of English in modern education, particularly in higher education sector and the role of modern technology in promoting English language learning / teaching quality to meet the standards, communication needs and cultural exchange across the world.

The purpose of this research is to analyze the concept of Corporate Social Responsibility (CSR) and how this responsibility is capable to improve the corporate reputation. In order to do that one of the car companies in Erbil, has been chosen to have an overview about the customers, whether they have a system or a certain procedure toward customers, suppliers, shareholders and community as a whole. In previous years, organizations believe that there is a negative relationship between business and being socially responsible, but in now a days there is external pressure for the organizations to be socially responsible by monitoring the organizations and reporting their social performance so that the company value and the level confidence of the stakeholders increase. A survey of an Iraqi Private company has been taken and analyzed as the best example for the subject research. Corporate Reputation plays very specific and important role in any company as it is usually reflected on the decisions made by any company to approach or to do business with in the company. Corporate Social responsibility is considered as an advantage that should be carefully managed.

Commitment to the profession is a very significant to carry the organizations from current levels to the higher ones. In terms of education, it can be said that the educators to be considered as committed are the ones who have commitment to their educational institutions, teaching activities, teaching profession and workgroup colleagues. This paper tries to shed a light upon the different types of commitment and their contributions to the education.

Teachers and students’ competence applying the required steps in learning process takes paramount place depending on the aim-based education. Hence, by this study, it is aimed to enhance the students’ motivation by applying the right learning steps. In addition, this study facilitates teachers’ ability to make a decision about which methods, approaches and stage orders to follow confidently while teaching a foreign language to any learner. Consequently, it is emphasized that quality learning process needs motivation which may be provided by extracurricular activities.

Career development and planning is very significant to carry the organizations from current to the higher levels as well as professional and personal developments of the individuals. In terms of career, it can be said that the individuals and the organizations who invest in the career development can keep up with the others in the market. This paper tries to shed a light upon the importance of career development and shows basic traits of the career development.

Career development and career planning are very significant in the current age of technology, because current century and global changes have given birth to an atmosphere in which nearly everything is in competition with each other. This case is also valid for educators. On one side, everything is changing very fast; on the other side, they are supposed to adopt themselves these rapid changes. Such an adaptation requires some certain commitment, motivation and planning concerning themselves and their students. In this sense, being just a good teacher will not be enogh. Teachers should be open-minded people, especially concerning innovations and internal or external (self) evaluations. For the instituions; they are supposed to set necessary settings with short and long-term goals in terms of career development of their educators. In this way, the process of education turns into a win-win situation for teachers, learners and schools.