Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (14800)
- Singapore Management University (4923)
- Walden University (2460)
- Technological University Dublin (1722)
- Kennesaw State University (1450)
-
- American Dental Association (1446)
- Western Kentucky University (1384)
- Brigham Young University (1366)
- California State University, San Bernardino (1305)
- Georgia Southern University (1214)
- University of Central Florida (1171)
- Edith Cowan University (1060)
- Universitas Indonesia (1052)
- Morehead State University (1011)
- University of Nevada, Las Vegas (987)
- University of Nebraska - Lincoln (977)
- University of Arkansas, Fayetteville (803)
- Old Dominion University (712)
- Marquette University (695)
- Sacred Heart University (637)
- University of South Florida (609)
- Grand Valley State University (571)
- Seton Hall University (562)
- East Tennessee State University (519)
- Valparaiso University (514)
- University of Texas Rio Grande Valley (492)
- California Polytechnic State University, San Luis Obispo (455)
- Case Western Reserve University (450)
- Asia Marketing Journal (AMJ) (432)
- Utah State University (427)
- Keyword
-
- Marketing (1152)
- Leadership (978)
- Western Kentucky University (972)
- Management (922)
- Etc (907)
-
- Questions (878)
- Business (845)
- Accounting -- Examinations (830)
- Finance (692)
- Athletics (WKU) (615)
- Sustainability (602)
- African Americans (600)
- Blacks (565)
- Entrepreneurship (549)
- Newsletter (544)
- Oral health (514)
- Newspaper (505)
- Professional association (505)
- Innovation (503)
- Broadsheet (501)
- Paper (501)
- Advertising (493)
- Books -- Reviews (493)
- Social media (437)
- Technology (435)
- COVID-19 (413)
- Accounting (379)
- Accounting firms -- Management (377)
- Human resources (370)
- American Institute of Certified Public Accountants (367)
- Publication Year
- Publication
-
- Journal of Accountancy (6801)
- Research Collection Lee Kong Chian School Of Business (2697)
- Walden Dissertations and Doctoral Studies (2309)
- Faculty Publications (1392)
- WKU Administration Documents (1041)
-
- Newsletters (1028)
- Woman C.P.A. (941)
- Accounting Historians Journal (847)
- On Sport and Society (805)
- Association Sections, Divisions, Boards, Teams (800)
- Guides, Handbooks and Manuals (718)
- Theses and Dissertations (698)
- International Journal of Religious Tourism and Pilgrimage (641)
- Research Collection School Of Accountancy (578)
- Honors Theses (577)
- Accounting Historians Notebook (566)
- Organization Management Journal (540)
- The Journal of the Michigan Dental Association (528)
- Research outputs 2022 to 2026 (510)
- Research Collection School Of Computing and Information Systems (502)
- ADA News (501)
- Journal of International Technology and Information Management (454)
- Asia Marketing Journal (432)
- Management Faculty Publications (400)
- The Foundation Review (396)
- Articles (387)
- ETSU News (376)
- Muthanna Journal of Administrative and Economics Sciences (374)
- The Journal of Values-Based Leadership (373)
- Journal of Financial Crises (368)
- Publication Type
Articles 331 - 360 of 72390
Full-Text Articles in Entire DC Network
Dividend Yield Modelling And Forecasting Under The Wilkie Investment Model With Inflation Effects: Evidence From Malaysia, Ilya Adlina Abd Halim, Norizarina Ishak, Siti Raihana Hamzah, Ahmad Fadly Nurullah Rasedee
Dividend Yield Modelling And Forecasting Under The Wilkie Investment Model With Inflation Effects: Evidence From Malaysia, Ilya Adlina Abd Halim, Norizarina Ishak, Siti Raihana Hamzah, Ahmad Fadly Nurullah Rasedee
International Journal of Management, Finance and Accounting
This study uses the Wilkie Investment Model in the context of the Malaysian stock exchange, incorporating inflation as a significant factor in explaining investment behavior in line with local economic conditions. Although the Wilkie model is broadly utilised in actuarial science and has been assessed in many developed countries, its use in emerging markets such as Malaysia is still limited. Based on historical data from Malaysia, both the dividend yield and inflation series were revealed to be stationary using the Augmented Dickey-Fuller (ADF) test. Therefore, the series is applicable for time series analysis. The study used Malaysian data to estimate …
From Digital Readiness To Employability: Mediating Role Of Artificial Intelligence Competence And The Moderating Influence Of Policy Support Among Malaysian Graduates, Fraz Arshed Butt, Abdelhak Senadjki, Hui Nee Au Yong
From Digital Readiness To Employability: Mediating Role Of Artificial Intelligence Competence And The Moderating Influence Of Policy Support Among Malaysian Graduates, Fraz Arshed Butt, Abdelhak Senadjki, Hui Nee Au Yong
International Journal of Management, Finance and Accounting
The fourth industrial revolution (4IR) emphasises the demand for graduates with both digital readiness and artificial intelligence (AI) skills, which are aligned with labour market demands. Although prior studies link digital skills to employability, empirical evidence is scarce, and there is little research on how digital readiness translates into employment outcomes in AI-driven, particularly developing, economies. Hence, considering AI competence as a mediating mechanism and government policy support as a moderator, this study investigates the effects of digital literacy, technological self-efficacy, and digital learning engagement on graduate employability. Grounded in human capital theory, social cognitive theory, and institutional theory, this …
What Drives Consumers To Use Insurtech Apps? The Role Of Insurance Literacy, Jia Chun Chia, Hui Shan Lee, Bik Kai Sia
What Drives Consumers To Use Insurtech Apps? The Role Of Insurance Literacy, Jia Chun Chia, Hui Shan Lee, Bik Kai Sia
International Journal of Management, Finance and Accounting
Although financial technology has spread worldwide, the adoption of InsurTech in Malaysia is still low because of the knowledge-action gap, in which people continue to use traditional agents. This study examines the factors that determine behavioral intention to use InsurTech apps by incorporating the Unified Theory of Acceptance and Use of Technology (UTAUT) and including a novel insurance literacy factor. A cross-sectional quantitative research design was adopted, and 406 valid responses were gathered from 406 Malaysian Generation Z individuals and analyzed using partial least squares structural equation modelling (PLS-SEM). The findings indicate that the model explains 58% of the variance …
Impact Of Green Finance On Environmentally Sustainable Development Goals, Shu Min Loh, Hui Shan Lee, Leong Mow Gooi, Suwen Xie
Impact Of Green Finance On Environmentally Sustainable Development Goals, Shu Min Loh, Hui Shan Lee, Leong Mow Gooi, Suwen Xie
International Journal of Management, Finance and Accounting
In this context, climate change represents a real phenomenon with significant implications for economies, industries, and societies worldwide. In the context of the Regional Comprehensive Economic Partnership (RCEP) agreement, these implications are significant, given that the countries in question cumulatively account for a considerable share of global emissions, energy consumption, and industrial production. As these countries aim for a carbon-neutral future and continue the path toward the achievement of the Sustainable Development Goals (SDGs) set for 2030, the question for these countries, therefore, is not whether they should act but how they can act in a sustainable manner toward a …
Pricing Under Pressure: Cost Volatility, Customer Affordability And Value Perception In Micro And Small Food Businesses, Fadhlur Rahim Azmi, Nursyahwani Mohd Sukri, Maciej Woźniak, Haslinda Musa
Pricing Under Pressure: Cost Volatility, Customer Affordability And Value Perception In Micro And Small Food Businesses, Fadhlur Rahim Azmi, Nursyahwani Mohd Sukri, Maciej Woźniak, Haslinda Musa
International Journal of Management, Finance and Accounting
This study examines how micro and small food businesses make pricing decisions under cost volatility, customer affordability pressure, and value perception constraints. Drawing on semi-structured interview evidence from 12 Malaysian micro and small food and beverage businesses, this study adopts an interpretive qualitative multiple-case design. The data were analysed using thematic analysis and cross-case comparison, with dynamic capabilities as an interpretive lens. The findings show that pricing is not a simple cost-plus calculation or the application of a single pricing method. Instead, micro and small food businesses practice adaptive hybrid pricing by combining cost awareness, competitor reference, affordability judgment, value …
Knowledge Spillovers, Related And Supporting Industries, And Government Intervention: An Integrated Framework For Cluster-Driven Corporate Innovation, Qinying Lei, Lai-Ying Leong, Annie Cheng San, Ng
Knowledge Spillovers, Related And Supporting Industries, And Government Intervention: An Integrated Framework For Cluster-Driven Corporate Innovation, Qinying Lei, Lai-Ying Leong, Annie Cheng San, Ng
International Journal of Management, Finance and Accounting
Late-developing inland clusters face a notable innovation paradox, in which substantial industrial capacity coexists with weak firm-level innovation. Existing research identifies knowledge spillovers, related and supporting industries, and government intervention as major external drivers of innovation, but pays limited attention to how these external conditions are transformed into corporate innovation capability. Drawing on Regional Innovation System Theory, Dynamic Capability Theory, and Porter’s Diamond Model, this study develops an integrated framework comprising seven propositions on direct effects, mediated pathways, and contextual variation. It proposes that cluster performance, defined as the effectiveness of cross-organisational coordination, mediates the relationship between external cluster conditions …
Collaborative Ecosystems And Sustainability Transitions: Evidence From Stina Inc. And The Tube Recycling Project, Edith Galy
International Business and Entrepreneurship Faculty Publications
Many sustainability challenges faced by firms are systemic and cannot be addressed by individual organizations acting alone. Packaging recyclability is one such challenge, as it depends on coordinated product design, downstream infrastructure acceptance, and stakeholder trust across an entire value chain. This study examines how a collaborative ecosystem enables progress toward recyclable plastic squeeze tubes through the action of a neutral intermediary. Drawing on an in depth qualitative case study of the Tube Recycling Project coordinated by Stina Inc., the analysis integrates interview data with project documentation to examine how firms collaborated across competitive boundaries. The findings show that sustainability …
Penguatan Kompetensi Masyarakat Melalui Pendampingan Pengelolaan Event Kesenian Jaranan Di Desa Tulus Besar, Achmad Suyono, Yanik Lailinas Sakinah, Rina Rachmawati, Maya Rizki Fauzia, Arief Rahmatulloh
Penguatan Kompetensi Masyarakat Melalui Pendampingan Pengelolaan Event Kesenian Jaranan Di Desa Tulus Besar, Achmad Suyono, Yanik Lailinas Sakinah, Rina Rachmawati, Maya Rizki Fauzia, Arief Rahmatulloh
Journal of Innovation and Teacher Professionalism
Tulus Besar Village, Malang Regency, has considerable cultural potential through the traditional Jaranan performing art; however, its event management still faces limitations in event planning, task allocation, financial management, digital promotion, and risk mitigation. This program aimed to strengthen and evaluate changes in community competencies in managing Jaranan cultural events through participatory training and mentoring. The program involved 20 participants representing Jaranan art groups, village youth, and village officials and was implemented through planning, coordination, socialization, training, mentoring, monitoring and evaluation, and dissemination. Evaluation employed a pre-test and post-test consisting of 24 items covering six competency areas, complemented by observation …
Authentic Campaign Or Mass Brand Awareness: How To Choose The Right Influencers, Cristina Nistor, Matthew Selove, J. Miguel Villas-Boas
Authentic Campaign Or Mass Brand Awareness: How To Choose The Right Influencers, Cristina Nistor, Matthew Selove, J. Miguel Villas-Boas
Business Faculty Articles and Research
Cristina Nistor, Matthew Selove, and J. Miguel Villas-Boas explain why micro-influencers are more authentic than celebrities. They also discuss how brands benefit from sponsoring different types of influencers.
The Intersection Of Sport Betting And Consumer Behavior: A Systematic Review, Jackson Sears, Beth Cianfrone
The Intersection Of Sport Betting And Consumer Behavior: A Systematic Review, Jackson Sears, Beth Cianfrone
UNLV Gaming Research & Review Journal
Sport betting is a popular and lucrative entertainment segment of the sport industry. As such, understanding consumer behavior across the betting experiences is critical for the many stakeholders involved. The current study is a systematic quantitative literature review which assesses the current state of literature that intersects sport betting and consumer behavior literature, specifically cognitive, affective, conative, and consumption behavior of the sport bettors. The purpose of the systematic review is to (1) identify the most recent sport betting consumer behavior research, (2) compile and examine theoretical frameworks guiding sport gambling consumer research, (3) provide a descriptive summary of findings …
Creating Business Teaching Cases With Deep Research Ai: The Lov Ai Co-Creation Approach, David Grundy
Creating Business Teaching Cases With Deep Research Ai: The Lov Ai Co-Creation Approach, David Grundy
International Journal of Teaching and Learning in Higher Education
This paper examines the use of generative artificial intelligence in the development of teaching cases for MBA programs. The study introduces the Lecturer Oversight and Verification of AI (LOV AI) Co-Creation Approach, which integrates the ChatGPT 5.2 Thinking Deep Research model with structured subject expert supervision to produce teaching extended case studies and related teaching materials. The model is implemented through a multi-step process. First, specific prompts are used to identify and select potential case topics that align with required syllabus objectives. Next, the AI model generates extensive drafts that include narratives, background information, and supporting data for each case. …
The Impact Of Mobile Financial Inclusion On The Performance Of Savings And Credit Cooperative Societies (Saccos) In Tanzania, Penina Benjamin Waryoba
The Impact Of Mobile Financial Inclusion On The Performance Of Savings And Credit Cooperative Societies (Saccos) In Tanzania, Penina Benjamin Waryoba
Business Management Review
This study examined the influence of Mobile Financial Inclusion (MFI) on the Performance of SACCOs business (PSB) in Dar es Salaam, Tanzania. Through the Resource-Based View (RBV), the study assessed how the ability to save money (SM), transfer money (TM), and access to financial information Access (FIA) shape PSB as guided by the Theory of Planned Behavior (TPB). The data were collected from 226 SACCOs using mail survey self-administered questionnaires, and analyzed using Structural Equation Modeling (SEM) in Smart-PLS. The findings reveal that all three independent variables SM, TM, and FIA positively and significantly, enhanced PSB. The results further show …
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim
Muthanna Journal of Administrative and Economics Sciences
This study aimed to analyze the mediating role of production process efficiency in the relationship between lean production and organizational excellence, through an applied study at the Maysan Oils Factory. This was done within the framework of efforts to improve operational performance and enhance the competitiveness of industrial enterprises. The study’s significance stems from its highlighting of lean production as a modern strategic approach and its showcasing of the role of production process efficiency as an intermediary mechanism that contributes to achieving organizational excellence in the industrial environment. The study adopted a descriptive-analytical approach. The study population consisted of employees …
The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon
The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon
Muthanna Journal of Administrative and Economics Sciences
This study examines the impact of generative artificial intelligence (GenAI) applications on employees’ perceived job security within knowledge-intensive organizations in Iraq. A quantitative, descriptive–analytical field design was employed. Data were collected through a five-point Likert-scale questionnaire administered to a stratified random sample of 420 employees from four organizations: Zain Iraq, Asiacell, Korek, and Rafidain Bank. The independent variable was operationalized through three dimensions: intensity of daily GenAI use, the impact of automation and job redesign, and organizational governance of GenAI use. The dependent variable was employees’ perceived job security. Reliability and construct validity supported the instrument’s adequacy for analysis, with …
The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali
The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali
Muthanna Journal of Administrative and Economics Sciences
The information revolution and the significant acceleration in the proliferation of electronic payment instruments over the last decade represent the primary frontier in reshaping traditional economic transactions, with the banking sector garnering the utmost attention in this domain, and beginning from 2018, Iraq initiated its digital financial transformation operations through the Central Bank launching initiatives to regulate the work of electronic payment companies, and the significance of this study lies in formulating an integrated analytical and econometric vision to explore the dynamic relationship between the expansion of these systems and the efficiency and trends of bank credit for the period …
Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad, Azzam Saleh Abd
Muthanna Journal of Administrative and Economics Sciences
The research problem centers on the growing gap between the marketing strategies adopted by Iraqi banks and the increasing expectations of customers in the digital age, which has led to a noticeable disparity in the ability to attract and retain customers between the public and private sectors. Despite its capital strength and sovereign status, the Trade Bank of Iraq (TBI) faces challenges in aligning its marketing flexibility with the needs of individuals versus large corporations, while the Bank of Baghdad struggles to promote trust and security to compete with government guarantees. To analyze this problem, three main hypotheses were formulated: …
Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani
Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani
Muthanna Journal of Administrative and Economics Sciences
This analytical study aims to explain the nature of the relationship between Artificial Intelligence (AI) and the enhancement of Financial Inclusion through examining the mediating role of Financial Behavior. The study was conducted on a sample of customers of the Trade Bank of Iraq (TBI) in Al-Muthanna Governorate. A structured questionnaire was designed to measure the main research variables, namely Artificial Intelligence, Financial Behavior, and the level of Financial Inclusion. The research gap stems from the limited ability of previous studies to explain how Artificial Intelligence can contribute to enhancing Financial Inclusion, as most studies have examined this relationship directly …
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed
Muthanna Journal of Administrative and Economics Sciences
The current research aims to identify and understand integrated reporting reports and to demonstrate their impact in investment decisions of publicly traded companies listed on the Iraq Stock Exchange and their role in enhancing the market value of these companies. To achieve this objective, a questionnaire was distributed to a group of investors in the Iraq Stock Exchange and processed using the SPSS statistical software. The questionnaire was analyzed using several statistical methods (factor analysis, correlation coefficient, and simple linear regression). The research reached several conclusions, the most important of which is that integrated reporting reports are a means of …
Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani
Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani
Muthanna Journal of Administrative and Economics Sciences
This research aims to study and analyze the impact of macroeconomic policies (fiscal, monetary, and trade) on promoting innovation in South Korea during the period 1996-2024 using the ARDL model. The results of estimating the model’s parameters in the short and long run showed a stable equilibrium relationship, with an error correction coefficient of –0.173. This indicates that the Korean economic system possesses a self-correcting mechanism that restores equilibrium shocks within approximately 5 years and 9 months. The results also demonstrated the importance of education spending and the money supply in stimulating and promoting innovation, while trade liberalization had a …
Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah
Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah
Muthanna Journal of Administrative and Economics Sciences
This study aims to examine the effect of servant leadership on organizational loyalty among administrative and technical employees at the University of Basrah, with particular emphasis on the mediating role of meaningful work in explaining this relationship. The study seeks to provide deeper insight into how servant leadership practices influence employees’ organizational attachment by enhancing their perception of work as meaningful, which in turn strengthens organizational loyalty. A quantitative research design was adopted, and a simple random sample of 362 employees was selected to ensure adequate representation across various colleges and administrative units within the university. Data were collected using …
The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq
The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq
Muthanna Journal of Administrative and Economics Sciences
The research aims to identify the impact of cyber resilience on achieving digital development in the North Oil Company within the framework of a conceptual model that relies on cyber resilience as an independent variable with its four dimensions (prevention, protection, response, recovery) and a dependent variable represented by digital development with its dimensions (digital infrastructure, digital skills, digital inclusion, technological innovation) The research adopted a survey methodology, and data was collected using a questionnaire developed based on previous studies that employed tested measures in the field of information systems and information security. The research sample consisted of 312 individuals …
Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima
Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima
Muthanna Journal of Administrative and Economics Sciences
This research examines the structural transformations brought about by the increasing use of algorithms and intelligent systems in financial management. These transformations extend beyond simply improving operational efficiency; they reshape the logic of decision-making and the distribution of power within organizations. The research is based on the premise that intelligent financial management generates a new form of algorithmic power, exercised through relatively closed computational models. This limits the interpretability and accountability of financial decisions within traditional governance frameworks. Furthermore, the research seeks to reframe the audit function from a regressive, compliance-based oversight role to a constitutional mechanism capable of holding …
The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem
The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem
Muthanna Journal of Administrative and Economics Sciences
The current research aims to identify the concept of Block Chain technology, its characteristics and mechanism of action, and to clarify the nature of the quality of financial statements in economic units, as well as to show the extent of the impact of the use of Block Chain technology on the quality of financial statements in economic units, as the research problem crystallized in the extent of the reflection of the use of Block Chain technology on the quality of financial statements of economic units, and the study adopted the (descriptive analytical) approach in presenting the theoretical frameworks and then …
Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi
Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi
Muthanna Journal of Administrative and Economics Sciences
This study examines the extent to which the construction sector contributes to the national economy, specifically through its contribution to gross domestic product (GDP) at constant prices and per capita GDP. as this sector, which constitutes a significant part of the national economy in Iraq, aims to achieve an increase in GDP and per capita GDP and to achieve economic growth through the development of infrastructure in Iraq. Standard methods were used to measure the impact of the construction sector (the independent variable) on per capita real GDP (the dependent variable) during the period from 2000 to 2024, using the …
The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh
The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh
Muthanna Journal of Administrative and Economics Sciences
Many organizations face challenges related to poor job performance resulting from difficulty adapting to rapid changes in the work environment. This necessitates the adoption of modern management approaches capable of enhancing human resource efficiency and improving performance levels. Agile human resources is one of the most important of these approaches that contributes to enhancing job performance. Based on this, this research seeks to identify the role of lean human resources as an independent variable in enhancing job performance as a dependent variable in the Sulaimaniyah Governorate Traffic Directorate. The research relied on a questionnaire as a data collection tool, consisting …
The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi
The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi
Muthanna Journal of Administrative and Economics Sciences
The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and …
Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi
Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi
Muthanna Journal of Administrative and Economics Sciences
This study examines methodological developments in modeling financial market volatility, with a particular focus on Bayesian nonparametric approaches as flexible alternatives to traditional parametric models such as GARCH and stochastic volatility frameworks. While characteristics of financial time series—including fat tails, volatility clustering, asymmetry, and structural breaks—limit the effectiveness of rigid parametric specifications, nonparametric Bayesian tools such as Dirichlet Process Mixtures offer adaptive probabilistic structures that better capture the true behavior of returns.
Using daily data from the ISX Main 60 Index, the empirical analysis shows that although the GARCH(1,1) model achieves a good statistical fit, stable volatility estimates, and accurate …
Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea
Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea
Muthanna Journal of Administrative and Economics Sciences
The rapid expansion of social media has fundamentally transformed the ways consumers search for information, interact with brands, and make purchasing decisions. This study provides a structured synthesis of the literature on consumer behavior in the social media ecosystem using a Scoping Review approach aligned with the PRISMA-ScR framework. The review aimed to map the main research streams, identify dominant thematic categories, and clarify the conceptual directions shaping this field. A total of 31 studies published between 2011 and 2025 were included in the final review following a multi-stage screening process involving identification, screening, eligibility assessment, and final inclusion. The …
Self Efficacy And Instructional Support Predict Cyber Deception Acceptance In Ics And Ot Cybersecurity, Daniel Ward
Self Efficacy And Instructional Support Predict Cyber Deception Acceptance In Ics And Ot Cybersecurity, Daniel Ward
Journal of Cybersecurity Education, Research and Practice
Cyber deception can produce high-confidence evidence of unauthorized activity in industrial control systems (ICS) and operational technology (OT), but practitioners must consider the technology useful, safe, understandable, and supported before they will use it. This study reports a secondary quantitative analysis of a deidentified survey of United States-based ICS and OT professionals to determine whether psychological and instructional factors predict adoption readiness and effective utilization beyond education, experience, and sector. Hierarchical ordinary least squares regression with HC3 robust standard errors was conducted on 262 complete cases. The demographics-only model was not significant and explained 2.8 percent of outcome variance. Adding …
Opengrcrmf: A Vendor-Neutral Framework For Teaching And Modeling Rmf Automation, Continuous Authorization, And Zero Trust Governance, Anand Janjal
Journal of Cybersecurity Education, Research and Practice
Abstract—Federal and regulated organizations continue to rely on document-centric Authorization to Operate (ATO) processes even as the NIST Risk Management Framework (RMF), continuous monitoring guidance, Zero Trust Architecture (ZTA), and continuous authorization initiatives require more continuous, evidence-driven risk management [1]-[3], [13], [15]. Manual System Security Plan (SSP) updates, spreadsheet-based Plan of Action and Milestones (POA&M) tracking, and disconnected assessment evidence create governance latency: the delay between operational security events and authorization-ready governance response. This paper presents OpenGRCRMF, a proposed open, vendor-neutral reference framework that models RMF lifecycle activities as workflow states, treats authorization artifacts as structured governance objects, and …