No abstract

Many of the recent studies have focused on the Flipped classroom as an instructional strategy. The massive practice of technology by digital natives offers opportunities to provide educational environments that cover the possibility of learning efficiently. Numerous studies have currently conducted concentrated on the flipped classroom (flipped instruction) and its effects on learning. However, teachers and learners are not familiar with the flipped classroom. Therefore, teachers and learners still have restrictions to change the traditional method of teaching to the flipped instruction. Teachers’ rejection, worry and unwilling to implement the flipped classroom could be illustrated through the following aspects: first, teachers’ lack of knowledge about the flipped classroom and the implementation of the flipped classroom. Second, teachers’ lack of information about the empirical studies of the effect of flipped learning on the learning process. Therefore, the current study aims to define and illustrate the features, implementation, advantages, and disadvantages of the flipped classroom to familiarize teachers and students with the flipped classroom method. Besides, the second aim of the study is to demonstrate and compare some empirical studies of the effect of the flipped classroom on learning environment so as to display the influence of the flipped classroom on the learning process and remove teachers’ doubt about the outcome of implementing flipped classroom in the classes. Based on the explanation of the previous studies, it could be concluded that the flipped classroom is an effective and positive teaching and learning method which is appropriate to the current educational system, and the teachers need to be aware of the effect and implementation of the flipped classroom in order to change the traditional method of teaching to the flipped learning model, and have efficient knowledge about implementing the flipped teaching method effectively.

Language is a medium used to communicate reciprocally. At this contemporary living, it is a must that any literate has to learn more than one language so as to be able to communicate with people beyond boundaries. English is a widely used language in terms of communication between countries, cultures, races and different lingual people. It is therefore inevitable that people learn and practice it. While learning English Language people need to differentiate between learning it as a Foreign Language and learning it as a Second Language. In Kurdistan, English language is learnt as a Foreign Language. Even though English is learnt as a foreign language by Kurdish learners, they learn quickly and easily due to the existence of similarities between the two languages phonologically, syntactically, grammatically and asymmetrically. This study sets out theoretically to analyze the similarities between the two languages i.e., English and Kurdish and also identify the reason for the quick learning of the English Language by the Kurdish learners.

This study aims to determine the extent of accounting education Compliance with the requirements of the labor market from the point of view Accountants and employers within foundations and local NGOs in Erbil Kurdistan Region. An analytical descriptive approach was used in conducting this study. To achieve the study objectives and test its hypotheses, it was a questionnaire Designed and distributed to (263) respondents from its accountants Institutions Private universities only (220) questionnaire Recovered.