Koya University Journal of Humanities and Social Sciences

Contemporary Approaches of Color in the Interior Design of Commercial Spaces

Alwand D. Najib — 2025-01-15

This research investigates the development of contemporary color trends in the interior design of commercial spaces. The research consists of four parts. The first part (research methodology) asks the following questions: Do they collaborate on the identity of the spaces? The focus of the study is to highlight human interaction with the commercial space, and the study aims to highlight the technique of color to create identity and influence the psychological aspects of the user. The role of artificial light on color is the boundary of the cafeteria space in Erbil. The theoretical framework is: First, contemporary color and its relationship to interior design, which consists of perception and continuity of color, color flow and identity of Others, color and its relationship to designer experience, the color reaction in interior spaces, and the second part is color trends and visual effects in contemporary interior spaces such as the influence of environment on contemporary color trends, the role of artificial light on contemporary color trends User psychology, the role of progress on the contemporary color trend, and the third part consists of descriptions, and the fourth part consists of results, conclusions: recommendations and suggestions Identity of commercial spaces and has an impact on the psychological aspect of the user, contrast colors are more used in commercial spaces, artificial lighting helps with color. And the progress of the times helps contemporary color.

Obstacles To the Application and Measurement of Accounting for Social Responsibility in Economic Units

Blesa N. Kakarash — 2025-02-01

This research aims to study the impact of accounting measurement obstacles related to social responsibility in institutions, which represents an important stage in the development of modern accounting. This stage emerged as a result of the increase in the size of economic units and the diversity of their decisions, which highlighted the importance of this accounting field. The increasing financial, economic and social impacts have motivated institutions to pay attention to the conceptual framework of accounting, but this framework is still insufficient. It does not provide specific answers to many accounting issues, such as how to measure social costs and benefits in an accurate way that reflects the true impact of institutions on society and the environment. The importance of social responsibility lies in providing the necessary information to improve and measure the quality of services provided. The term "social and environmental responsibility" can be used to describe the obligations imposed on companies to achieve goals that benefit society and contribute to enhancing environmental sustainability. The research was carried out by distributing a questionnaire to a sample that included a group of accountants working in government departments in Koya District. Fifty questionnaires were distributed, and all of them were retrieved, of which 47 were valid for statistical analysis using SPSS. The results showed a close relationship between social responsibility accounting and the challenges associated with its measurement. The research concluded with several recommendations, including the need to increase interest in social responsibility accounting and intensify efforts to spread awareness among institutions and individuals about the importance of this field in improving economic, social and environmental decisions.

شرۆڤەكرنا هەڤالناڤێن لێكدایی د زمانێ‌ كوردیدا ل دویڤ تیۆرا تێكەلكرنا چەمكان

Huda I. Salih — 2025-02-01

This research is an attempt to analyze compound adjectives according to the theory of Conceptual Blending, as well as to find out how meaning is formed from compound adjectives. The theory of Conceptual Blending is considered one of the most important theories in cognitive linguistics, and it investigates how meaning is formed. In it, four spaces are shared to form the new meaning. These four spaces are combined from two spaces from the input and a general space with a mixed space. The research was conducted according to the concept mixing model of (Gilles Fauconier and Mark Turner). The research hypotheses consist of: Does the Conceptual Blending theory analyze complex characteristics? Is it possible to benefit from it to find out the meaning of these compound adjectives? The results of the research show that it is possible to analyze compound adjectives according to the theory of Conceptual Blending, as well as to show their meanings, in addition to the percentage of compound adjectives that are composed of a sensory concept and an abstract concept, which is 62%, and the compound adjectives that are composed of two sensory concepts is 6%, and the percentage of adjectives that are composed of two abstract concepts is 6%. About 32%. The research was divided into two categories. The first categories talks about cognitive linguistics and the fields of cognitive linguistics. Cognitive linguistics theories in particular talk about the theory of Conceptual Blending. The second categories searches for compound attributes and their application according to the theory of Conceptual Blending.