Issue 7 · Special Issue SP-1

Table of Contents

1. 01
   Social Science Original Research pp. 1-19

   The Discourse of Minorities and Stateless Nations

   Abdulkhaliq Ibrahim Mustafa, Hiwa Jawad Taha

   The main goal of the study is to find out how well artificial intelligence (AI) can perform Critical Discourse Analysis (CDA) and Critical Media Discourse Analysis. It aims to discuss to what extent this technology can help researchers in the Kurdish language. On the other hand, the study also seeks to pinpoint areas where AI's potential is constrained or where it is shown to be completely incompetent. Using a qualitative methodology, this study analyzes AI-generated data and documents to achieve its goals. The researchers have made an effort to present the most important scientific tools and methods from the body of literature currently available on the connection between AI and CDA, as reported in international scholarly journals or proven by scientific research findings. The main focus of the study, though, is an experiment on AI to ascertain its potential in the domains of critical media discourse analysis and CDA. The study comes to the conclusion that, in spite of the benefits AI provides to Kurdish discourse analysis researchers, it is still inadequate or weak in analyzing the aspects of ideology and power, recognizing the connections between discourse and its political and cultural settings, exposing discourse tactics, and identifying the parts of discourse that are not spoken. This limitation results from AI's primary support and replication of the discourse of hegemonic and powerful states which marginalizes stateless nations and minorities who fall prey to the dominant and prevailing discourse.

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2. 02
   Social Science Original Research pp. 20-32

   Artificial Intelligence in HRM

   Bestoon Othman, Jing Xi, Peshraw Mahmood Salman, Shwana Akoi, Aras Nasr Yousif

   The case study examines the degree to which Artificial Intelligence (AI) can advance human resource management (HRM) functions of personnel marketing and recruitment in Kurdistan/Iraq, which is an example of a country that is undergoing a drastic shift when it comes to digitalization. The quantitative research method was adopted, and a survey research was carried out through designed questionnaires to obtain the opinion of hiring managers and recruiters and personnel specialists in the plethora of business organizations Kurdistan offers. The response rate was discovered to be 90 percent in which 180 valid responses were received. The stratified random sample method was used in the provision of the inclusion of other industrial sectors such as the technology, health care, education, manufacturing and services. The work on statistical analysis was performed using SPSS software that guaranteed good and reliable results. Data interpretation was done through regression analysis, chi-square tests and descriptions to obtain the measure of AI implementation, its impact on recruiting efficiency and contribution to more efficient staff marketing solutions. The application of AI-based applications, such as chatbots, predictive analytics and automated resume screening was found to be increasing in popularity. What these tools imply is colossal in the context of enhancing the aspect of recruitment and reaching out to the applicants. Nonetheless, it was also discovered that the survey also displayed the image that there are some crucial challenges, including the inaccessibility of IT tools, reluctance of HR practitioners to develop, fear of information security and influence by algorithms. The findings suggest that AI is able to completely reshape HRM in Kurdistan and Iraq, but one can also get to know that in the long-term view, the AI implementation process cannot be facilitated without the investments in digital infrastructure, education, and ethically oriented systems of values. The current paper offers useful information related to the implementation and the implication of the AI on the HRM within the evolving regional state in addition to useful recommendations to firms that may consider adopting AI in order to attain competitive advantage in the process of recruiting and promoting human resource.

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3. 03
   Social Science Original Research pp. 33-42

   Artificial Intelligence and Its Role in Developing the Curricula of the College of Education at Akre University

   Luqman Saaed Mustafa, Abbas Ali Baban

   Praise be to Allah, Lord of the Worlds, and may peace and blessings be upon our Prophet Muhammad (ﷺ), his family, companions, and all those who follow them until the Day of Judgment.This study aims to examine the reality of artificial intelligence (AI) and its role in developing the curricula of the religious departments at Akre University, within a balanced Islamic perspective that combines authenticity with openness to the developments of the digital age. The research sought to track the manifestations of modern technology in religious education and determine its effectiveness in improving teaching methods and enhancing students’ academic achievement—without compromising Islamic values and established religious principles.The central question of the research is: How can modern technologies, particularly artificial intelligence, be integrated into religious education in a way that achieves modernization without negligence or compromise?The authors reached several conclusions, the most significant of which are:- Teachers and students show a positive readiness to adopt technology in religious education.- Challenges remain, including weak infrastructure, lack of specialized training, and the need for curricula development compatible with digital tools.- The research also highlighted the potential of AI in analyzing Islamic jurisprudential texts and facilitating the learning process, provided this is done within clear religious guidelines.

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4. 04
   Social Science Original Research pp. 43-51

   Evaluation of Using AI in Analysing the Discourse of English Movies Critically

   Nabilah Ahmad Baban, Kawa Abdulkareem Sherwani

   This study is an attempt to evaluate how artificial intelligence (large language models, LLMs) analyses the discourse of movies critically. The LLMs are asked to analyze a movie called Hidden Figures critically using van Dijk’s sociocognitive approach, specifically the ideological square and the micro-macro analysis. The LLMs are Chat GPT based on GPT-4, Deep Seek 3, Perplexity Assistant, Gemini (Google AI) and Gemini (Google AI) Flash 2 . The study uses a qualitative method for analyzing the data. The data is from an American movie called Hidden Figures (2016) which is about three African American female mathematicians and their resistance to the systemic racism and sexism at NASA during the space race (1960s). The study aims at revealing the power dynamics of English movies, especially racism against black females. The main expected conclusion of this study can be that racism can be found in American movies. The significance of this study lies in using AI for discourse analysis. Since all the LLMs are recently developed, there are few studies in which AI is used to analyze discourse. The analysis demonstrates that the LLMs analyse the movie similarly except perplexity which analyses the in-group and out-group of the ideological square in a reverse way. Chat GPT, Deep Seek and Geminie flash 2 refer to the racial laws that were valid in the 1960s.

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5. 05
   Social Science Original Research pp. 52-69

   A Critical Discourse Analysis of AI Integration in Higher Education

   Pawan Asghar Talib, Kawa Abdulkareem Sherwani

   This study utilized Critical Discourse Analysis (CDA) to investigate English language instructors' perceptions of Artificial Intelligence (AI) integration in higher education within the Kurdistan Region of Iraq, examining how these educators discursively construct their understanding of AI tools, the underlying ideological positions and power dynamics within their discourse, and the institutional and professional identity concerns that surface through their AI-related narratives. Through purposive sampling, 30 English language instructors from Salahaddin University participated in semi-structured interviews lasting 45-60 minutes each. Data analysis followed Fairclough's three-dimensional CDA framework, utilizing both manual coding and NVivo 12 software with inter-rater reliability of 0.87. Four predominant themes emerged with notable frequency: AI tools viewed as pedagogically constrained (89% of participants), concerns about professional vulnerability (76%), ethical integrity challenges (93%), and institutional governance inadequacies (100%). Data saturation occurred after 25 interviews. Results demonstrated that instructors predominantly framed AI tools through deficit-based discourse, establishing themselves as indispensable human educators while voicing concerns about professional marginalization. This research contributes to educational technology scholarship by revealing how faculty in semi-peripheral regions manage technological transformation through discursive resistance mechanisms, promoting contextually appropriate, educator-focused AI integration approaches.

   10.26750/5s281n77 5 views Read article
6. 06
   Social Science Original Research pp. 70-81

   Artistic Prose Productions of Artificial Intelligence

   Rashad Kamal Mustafa, Henir Sadeeq Ismael

   Artificial intelligence (AI) has emerged as a powerful influence in modern society, affecting nearly every sector and serving as a challenging tool for creativity, assistance, and innovation. Among its uses, is AI generated literature including poetry and different kinds of prose. This study focuses on AI-generated artistic prose, aiming to explore its literary qualities through the analysis of three distinct forms: Microfiction, maqama, and essay. By examining these AI-created texts, the research seeks to explore their aesthetic features and compare them with their human-authored counterparts, highlighting both similarities and divergences. The study structured into an introduction that outlines the nature of human and artificial artistic prose, followed by three analytical sections. The first examines AI-generated microfiction; the second investigates AI-created maqamat; and the third discusses the AI literary essay. The research concludes that the artificial literary prose has emerged as a new literary form influenced by AI, blending classical and modern styles and closely resembling human prose in form and structure. However, despite its technical sophistication, it lacks genuine human emotion and experience, making it a supplement to, rather than a substitute for, authentic human literature.

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7. 07
   Social Science Original Research pp. 82-104

   Employing Artificial Intelligence Techniques in the Development of Financial Accounting Systems

   Bayar Jumaah Khudhur, Iman Othman Ahmad, Darya Harbi Ibrahim

   In light of the rapid developments witnessed in today's world, it has become essential to reconsider the methods applied in accounting practices. Artificial intelligence (AI) offers significant potential to enhance the quality of accounting information and support decision-making processes. This study, both in its theoretical and practical aspects, aims to examine the impact of utilizing artificial intelligence techniques on the quality of accounting information, in addition to understanding the extent of their contribution to improving the efficiency and decisions of users. To achieve the objectives of this study and test its hypotheses, a questionnaire consisting of three main dimensions will be designed and distributed to a sample of accountants and auditors in the city of Erbil. The collected data will be analyzed using the Statistical Package for the Social Sciences (SPSS), ultimately leading to a set of conclusions and recommendations.

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8. 08
   Social Science Original Research pp. 105-117

   Effects of the Ai-Enabled Chatbots on The Customer Satisfaction in The Online Retail

   Tina Naseri, Bestoon Abdulmaged Othman, Shwana Akoi, Aras Nasr Yousif

   This research examines the impact of AI-based chatbots on customer satisfaction in the online retail sector of Erbil, where the demand in e-commerce is on the rise, and more companies use AI to enhance their service delivery. Although it is of interest to the world, there is minimal empirical research in the Kurdistan Region on the characteristics of chatbots and their impact on customer perception. The study looks at the main chatbot attributes, responsiveness, personalization, ease of use, problem-solving, and availability, to establish how they jointly influence satisfaction. The quantitative method was used, with a structured questionnaire that was administered to 200 customers of online retailers in Erbil. The satisfaction and chatbot performance were measured on a 5-point Likert scale. Analysis of data was done using IBM SPSS Statistics 26. Descriptive statistics were used to summarize the demographics and responses of the respondents and the reliability analysis was used to confirm high internal consistency. Regression findings indicated that responsiveness, personalization, and 24/7 availability have a significant and positive impact on customer satisfaction and explained 67 percent of its variance (R 2 = 0.67). The findings show that well-designed chatbots can improve the customer experience and develop loyalty in online shopping. The study advises companies to consider adopting smart, user-friendly chatbots that can provide personalised, efficient and 24-hour support, as opposed to simple automation. In addition to the practical implications of the study to retail firms in emerging economies, the study adds to the academic knowledge base on the use of AI in online businesses, and it has provided empirical data on the use of AI in a developing economy and has strategic implications on how customer engagement and retention can be improved.

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9. 09
   Social Science Original Research pp. 118-129

   The Use of Artificial Intelligence in Corporate Social Responsibility Reporting

   Bestoon Othman, Sazan Othman Rashed, Handren Azad Mohammed

   The following paper discusses the potential contribution of Artificial Intelligence (AI) in enhancing expanded transparency and stakeholder involvement of Corporate Social Responsibility (CSR) reporting. Due to the growing pressure on organizations to disclose the accurate and timely information related to sustainability, AI technologies open an opportunity to enhance the quality and accessibility of CSR disclosures. The study makes use of the quantitative research design with a well-designed survey questionnaire that has been distributed among corporate managers, CSR officers, and IT practitioners in major International Oil & Gas Companies in Kurdistan Region of Iraq (KRI). The number of questionnaires distributed was 180 and 152 valid responses were obtained and analyzed. The gathered data underwent analysis with the help of SPSS software to determine the correlation of the use of AI tools in CSR reporting and the perceived transparency and stakeholder engagement. The hypotheses of the study were tested by means of descriptive statistics, correlation analysis, and regression models. Results indicate that there is a strong positive correlation between the AI adoption and improvement in the transparency and briefing of stakeholders in reporting of CSR. Moreover, the findings also indicate that AI will first allow more effective data processing, real-time reporting, and increase trust of the stakeholders. This study has both practice-based and theoretical impact; it advises the companies interested in using AI in their CSR campaigns and also contributes to the premature field of scholarly knowledge based on digital technologies and corporate sustainability.

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10. 10
    Social Science Original Research pp. 130-151

    The Impact of the Use of Electronic Systems on the Effectiveness of Internal Control Systems

    Nabard Karim Rahim, Sharoo Nawrooz Fadhil

    This study examines the impact of the use of electronic systems on internal control mechanisms through an exploratory survey of public banks in Sulaymaniyah Governorate, including the public banks of Sulaymaniyah city and Garmian district. The increasing adoption of modern technology in accounting and administrative operations has become imperative to enhance control systems' efficiency, safeguard resources, and minimize opportunities for fraud and manipulation. Employing a descriptive-analytical approach, the research collected data via a purpose-designed questionnaire distributed to employees in financial departments, internal audit, and information technology. The findings reveal a statistically significant positive correlation between electronic systems usage and internal control effectiveness. These systems contribute to improved data accuracy, accelerated audit procedures, and enhanced organizational transparency. The study recommends wider implementation of advanced electronic systems across institutions, coupled with comprehensive staff training to optimize their usage. Such measures would positively reflect on internal control quality and operational effectiveness.

    10.26750/3ph17m35 3 views Read article
11. 11
    Social Science Original Research pp. 152-172

    The Role of Power BI in Cost Analysis on Supporting Managerial Decision-Making

    Firas Akram Mohammed, Rizgar Abdullah Sabir Jaf, Ghazzay Osman Mahmood

    This study investigates the role of Power BI in cost analysis and managerial decision-making in industrial companies, focusing on a sample of administrative and financial staff in the Kurdistan Region. Power BI, as an advanced analytical tool, enables firms to convert financial and operational data into interactive visualizations that improve both financial oversight and decision-making effectiveness. The research framework considers two main variables: the independent variable is the use of Power BI in accounting and cost analysis, including dashboards, predictive analytics, cost and profitability analysis, and scenario simulation. The dependent variable is managerial decision-making, measured through accuracy, speed, and enhanced monitoring of daily operations. Adopting an exploratory approach, data were collected to assess how Power BI influences the quality and efficiency of managerial decisions. The results are expected to demonstrate the value of interactive analytics in supporting accurate and timely decisions, strengthening financial planning, and improving cost control. Overall, the study contributes a scientific framework linking modern financial analytical tools with their practical application in industry, emphasizing the strategic importance of integrating analytical technologies with managerial processes to foster competitiveness, enhance institutional performance, and achieve sustainable management in a dynamic industrial environment.

    10.26750/jp398462 3 views Read article
12. 12
    Social Science Original Research pp. 173-187

    The Use of Artificial Intelligence to Support English Language Teachers in their Professional Development

    Ebrahim Mohammadkarimi, Jamal Ali Omar

    Artificial intelligence (AI) is rapidly transforming various fields, including education. It is increasingly being integrated into teaching and learning processes worldwide. This study aims to examine the impact of AI on English language teachers' professional development. A total of 207 English teachers from various Iranian institutions participated in the study. Employing a mixed-methods approach, the study utilized a Likert-scale questionnaire and semi-structured interviews to gather data. The findings revealed that the majority of participants viewed AI positively, perceiving it as beneficial for their professional growth, curriculum enhancement, and student performance. However, several challenges were identified, including the need for additional training and concerns related to privacy. The study concludes with recommendations for optimizing AI implementation, emphasizing the importance of tailored training programs, robust ethical guidelines, and collaborative tools. The insights from this research are expected to assist educators, policymakers, and AI developers in effectively integrating AI into educational settings.

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