Digital Commons Network^™

The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood

Muthanna Journal of Administrative and Economics Sciences

Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …

The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas

Muthanna Journal of Administrative and Economics Sciences

The objective of this study is to examine the qualitative characteristics of financial information and analyze their relationship with International Financial Reporting Standards (IFRS) and to investigate the perspectives of the study sample regarding the impact of IFRS on the quality of financial information Which shows that the research problem from the main and sub-questions is whether the International Financial Reporting Standards (IFRS) significantly affect the quality of financial information and the basic qualitative aspects of financial information. In this research, have been used primary data. Primary data have been collected through the answers received from Sample of Academic Specialists …

The Smart Organization And Its Role In Enhancing The Quality Of Hybrid Education Through Outstanding Performance An Analytical Study Of The Opinions Of A Sample Of Professors From The College Of Medicine At The University Of Karbala, Muntadhar Zuhair Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to demonstrate the role of the smart organization in enhancing the quality of hybrid education through the mediating role of outstanding performance, applied to a sample of professors at the College of Medicine at the University of Karbala. The research variables included (the smart organization, its dimensions of behavioral competence, strategic vision, and supportive incentive system. The dependent variable was hybrid education, its dimensions of physical and digital dimensions, and institutional support. The mediating variable was outstanding performance, its dimensions of financial perspective, customer perspective, and learning and growth). The questionnaire was used as a tool for …

The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi

Muthanna Journal of Administrative and Economics Sciences

This research investigates the effect of media convergence on AIS in SMEs in Iraq during emergencies. The adopted research methodology was quantitative in nature in which 301 accountants participated in the study, and the phenomenon was measured using partial least squares structural equation modelling (SEM-PLS). The findings reveal the net benefits of decision-making and demonstrate how useful they are for Iraqi SMEs to consider while making decisions based on the factors like civil strife and the COVID-19 outbreak. This research contributes to the literature by analysing the MCI according to the hypothetical model in the context of Iraqi SMEs and …

Optimal Estimation In A Multicointegrated System, Igor Kheifets, Peter C.B. Phillips

Cowles Foundation Discussion Papers

Optimal estimation is explored in long run relations that are modeled within a semiparametric triangular multicointegrated system. In nonsingular cointegrated systems, where there is no multicointegration, optimal estimation is well understood (Phillips, 1991a). This paper establishes corresponding optimal results for singular systems, thereby accommodating a wide class of multicointegrated nonstationary time series with nonparametric transient dynamics. The optimality and sub-optimality of existing estimators are considered and new optimal estimators of both the cointegrating and multicointegrating coefficients are introduced that are based on spectral regression.

Governing Emissions: The Global Potential Of Carbon Pricing, Maya Irem Ozbayoglu

COP30

In 2024, the world exceeded the Paris-approved 1.5 °C threshold for an entire year for the first time. This makes the issue of drastically reducing emissions worldwide ever more urgent. Despite having completed 29 UN climate summits thus far, besides ambitious pledges and agreements, such as the famous Paris Agreement signed at COP21, emissions have continued to rise. This may be because parties agree solely on a target without a complementary roadmap and/or set of policy-oriented tools which would drive the necessary changes. Hence, this paper examines the role of one concrete and relatively easy economic mechanism, namely carbon markets, …

Beyond Personal Responsibility: Government Support For The Substantive Human Condition, Martha T. Mccluskey

Contributions to Books

Government protection against systemic harm to human well-being is stymied by the liberal idea that power is most legitimately wielded by autonomous individuals taking personal responsibility for their substantive well-being. Instead, a robust vision of democracy and socioeconomic justice requires grounding legitimate power in institutional responsibility, replacing the formal individual actor of liberal theory with the universally embodied, embedded human subject developed in Martha Fineman’s Vulnerability Theory. This chapter connects the message of personal responsibility in neoliberal US welfare reform policies to rationales defending the government’s failure to alleviate systemic human harm in the 2008 financial crisis and the accelerating …

Chinese Prostitution Policies From 1949 To 2024 : An Analysis From The Perspectives Of Marxism, Political Economy, Cultural Citizenship, And Feminism, Ning He

Lingnan Theses (MPhil & PhD)

Existing scholarship on Chinese prostitution control largely focuses on limited historical periods, legal regulations, or single theoretical perspectives, leaving a gap in understanding how Chinese prostitution policies have evolved from a historical perspective across the entire post-1949 era. This study aims to fill this gap by addressing four research questions: (a) What were the main changes in Chinese prostitution policies from 1949 to 2024? (b) How far can the four approaches (Marxism, political economy, cultural citizenship, feminism) effectively explain the nature of Chinese prostitution policies in different periods? (c) What are the main factors shaping Chinese prostitution policies in different …

Gateway To Business Analytics With Microsoft Excel, Humberto Barreto

Economics and Management Faculty publications

Business analytics is a new, expanding subfield with fuzzy edges that overlap into a variety of other established disciplines, including economics, econometrics, computer science, data science, finance, statistics, mathematics, and even psychology. Business analytics includes such traditional techniques as regression and data visualization, but also newer methods such as web scraping, big data, machine learning, and artificial intelligence. Its key distinguishing feature is using data to make and communicate business decisions. This textbook utilizes Microsoft Excel to present a mix of topics appropriate to an undergraduate level introduction to business analytics course with an engaging delivery style.

Legends, Lies, & Rewritten Lives: After The Little Bighorn: Forgotten Struggles Of Those Who Walked Away, Thomas B. Davidson

DU Textbooks

This Narrative is about an event that occurred on June 25, 1876, on the banks of the Little Bighorn River in what is now the state of Montana. Seen from a 21st century perch, it tells a story of a contest between the armed representatives of two different civilizations, each of which fought in the manner of its society. The narrative will attempt to balance the truth of what happened while also relating an engaging story, but without drifting into sensationalism. The narrative will go beyond a focus on the meeting of the soldiers from either group to explore the …

Mymoney: A Program That Leverages Digital And Artificial Intelligence Tools For Improving The Financial Wellbeing Of Hispanic Families, Luisa Blanco, Kamila Campos, Jessica Gonzalez, Jorge Macias

School of Public Policy Working Papers

Abstract: Our Community-Based Digital Intervention (CBDI) MyMoney was designed to meet the informational needs and promote behavioral change among Hispanic adults. We leverage Digital and Artificial Intelligence (DAI) tools to provide participants access to content that is linguistically and culturally tailored and structured to be delivered in short, accessible modules. MyMoney program provided an introductory experience to financial education with a mobilephone based approach, offering a four-week experience for improving money management skills. We conducted an extensive quantitative and qualitative data analysis of participants’ and stakeholders’ program experience and perspectives, which provides important insights for the design, evaluation, and implementation …

Entrepreneurial Identity And Small Business Performance In An Emerging Nation: The Role Of Effectuation In South Africa, Justice Muchineripi, Willie Chinyamurindi

Arab Economic and Business Journal

This study explores the link between entrepreneurial identity and subjective business performance in South African small businesses, focusing on the mediating role of effectuation. Using data from 380 small, medium, and micro enterprises (SMMEs) in the Eastern Cape, the study responds to calls for research that integrates individual and contextual factors in entrepreneurship. Findings which emerged in the study showed that social identity was not significantly linked to subjective performance, spiritual and business identity positively predict positive subjective performance. There was no evidence of effectuation mediation on entrepreneur identity and subjective performance. The research underscores the importance of understanding identity’s …

Large-Scale Curve Time Series With Common Stochastic Trends, Degui Li, Yuning Li, Peter C. B. Phillips

Cowles Foundation Discussion Papers

This paper studies high-dimensional curve time series with common stochastic trends. A dual functional factor model structure is adopted with a high-dimensional factor model for the observed curve time series and a low-dimensional factor model for the latent curves with common trends. A functional PCA technique is applied to estimate the common stochastic trends and functional factor loadings. Under some regularity conditions we derive the mean square convergence and limit distribution theory for the developed estimates, allowing the dimension and sample size to jointly diverge to infinity. We propose an easy-to-implement criterion to consistently select the number of common stochastic …

Comparative Evaluation Of Estimation Techniques For Purchasing Power Parity In African Countries Using The Country-Product-Dummy Regression Framework, Rokibat Adeola Tijani, Taiwo Abideen Lasisi, Dahud Kehinde Shangodoyin, Olasunkanmi James Oladapo

Al-Bahir

Purchasing Power Parity (PPP) is a popular macroeconomic analysis metric used to compare economic productivity and standards of living between countries. This study examines the estimation of PPP within the International Comparison Program (ICP) at Basic Heading (BH) level stage and leverages on the data from the 2011 ICP round. Focusing on five BHs out of 12 BHs across 50 Africa countries, to empirically evaluate the validity of the classical Ordinary Least Square (OLS) assumptions in the estimation of Country Product Dummy (CPD) regressions. Given the widespread use of OLS for BH level PPP computation, a rigorous examination of these …

Loose Notes From Box 20, Anwar Shaikh Phd

Archives of Anwar Shaikh

This collection includes:

• Handwritten notes titled Proceeds & Profit a la Sraffa discussing balance sheets, profit, and simple reproduction (1983, October 7)

• Pages 148–149 from an unidentified publication on investment including a table on estimated returns on investment for 38 US corporations

• An annotated first draft of a paper by Jack Glen, Ajit Singh, and Rudolph Matthias titled How Competitive are the Emerging Markets? An Analysis of Corporate Rates of Return from Nine Emerging Markets, prepared for an IMF Research Department Seminar (1998, July 21)

• An annotated paper by Michel-Stéphane Dupertuis and Ajit Sinha titled A Sraffian Critique of …

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Graphs And Notes On Interest Rate And Profits, Anwar Shaikh Phd

Archives of Anwar Shaikh

This collection includes:

• A graph titled Real Interest Rates, US and Trading Partners (1961–2005) from a file named International Real Interest Rate Arbitrage.xlsx

• A graph showing deviations in real interest rates for the US and trading partners (1961–2005) from a file named International Real Interest Rate Arbitrage.xlsx

• A graph of the average IROP for various industries without exclusions (1988–2005) from a file named IROPNov12073.xls

• Handwritten notes with equations for incorrect and correct IROP calculations

• A collection of charts from a file named IROP_Dec28excl1 including line graphs of the average of r, IROP, and rinvest; bar charts of period average rates …

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The Effect Of Disaggregated Country Risk On Foreign Portfolio Investment Flows In South Africa, Paul-Francois Muzindutsi, Tristan Kyle Govender, Nokwanda Nkwanyana, Sanelisiwe Zulu, Nondumiso Myeni, Sinegugu Khuzwayo, Fikile Dube

Economic and Business Review

This study explores the relationship between disaggregated country risk and foreign portfolio investment (FPI) flows in South Africa, focusing on both the long-run and short-run effects of economic, financial, and political country risk measures on net foreign purchases of shares (NFPS) and net foreign purchases of bonds (NFPB) during the period from 1995 to 2019. We employed autoregressive distributed lag (ARDL) and nonlinear autoregressive distributed lag (NARDL) models to assess the relationships between the variables. The results indicate that all disaggregated country risk measures have a long-run effect on NFPS and NFPB, and the impacts of these risks are asymmetric. …

Multidimensional Arbitration, Cary Deck, Paul Pecorino, Brian R. Powers

ESI Working Papers

Most analyses of arbitration consider disputes over a single dimensional issue; however, in many situations more than one issue can be in dispute. In a labor context, the parties may disagree on the hourly wage, number of paid holidays, and fringe benefits as well as other conditions of employment. In addition to conventional arbitration (CA), two variants of multidimensional final-offer arbitration (FOA) are employed in practice. Under one version of FOA, the arbitrator must pick the entire package submitted by one of the disputants. Under the other version of FOA, the arbitrator can select elements from each disputant’s final offer …

The Jokowi Effect On The Victory Of Prabowo: Do People Vote For Continuity?, Cakra Yudi Putra, Dyah Ayu Febriani, Andri Tantyo Cahyo Nugroho, Teguh Dartanto

Economics and Finance in Indonesia

The 2024 Indonesian presidential election marked a striking realignment as Prabowo Subianto—a former opposition leader—secured victory with the tacit endorsement of outgoing President Joko Widodo (Jokowi). This study investigates how the enduring popularity and policy achievements of Jokowi shaped voter preferences in favor of Prabowo, effectively positioning the election as a referendum on political continuity. Building on theories of economic voting and retrospective performance evaluation, the analysis explores the impact of district-level economic indicators, social media penetration, ideological orientation, social assistance distribution, and sociocultural characteristics on electoral outcomes. Employing Ordinary Least Squares (OLS) regression on data from 481 administrative regions, …

The Basics Of The Mundlak And Chamberlain Projections, Badi H. Baltagi, Tom Wansbeek

Center for Policy Research

One of the best-known results in panel data econometrics, due to Mundlak (1978), is the equality of the random-effects and fixed-effects estimators when the individual effects are correlated with the means over time of the regressors. Chamberlain (1980) showed that the same result holds when the individual effects are correlated with the regressors for all moments in time separately. In this chapter, we review basic elements of the Mundlak and Chamberlain projections. We emphasize the simplicity that is often obtained when the model is transformed into the within and between-model, following Arellano (1993). Topics that we discuss include the augmented …

Spatial Stochastic Frontier Model With Stochastic Weighting Matrix, Ming-Yu Deng, Levent Kutlu

School of Economics and Finance Faculty Publications

This paper develops a spatial autoregressive stochastic frontier model that allows the spatial weighting matrix to be stochastic. This approach captures spatial heterogeneity in the interactions among production units and quantifies random spatial dependencies arising from this variability. The model parameters are estimated using a simulated maximum likelihood approach. We propose a method to simulate spillover-corrected direct, indirect, and total efficiency estimates. Additionally, we conduct Monte Carlo simulations to evaluate the finite-sample performance of the proposed model. Finally, an empirical application to the efficiency of Spanish dairy farms is presented to demonstrate the practical implementation of our methodology.

Estimation Of Serially Correlated Error Components Models Using Whittle’S Approximate Maximum Likelihood Method, Badi H. Baltagi, Georges Bresson, Jean-Michel Etienne

Center for Policy Research

This chapter studies the estimation of error components models with serial correlation of the 𝐴𝑅𝑀𝐴(𝑝, 𝑞) type using Whittle’s (Whittle, 1953) approximate maximum likelihood method. This is done for the one-way and two-way error components panel data model. Monte Carlo simulations are performed that investigate the small sample performance of this method.

Impacts Of U.S. Environmental Regulations On Industry, Xiao Ji, Mengyu Wang, Tianyi Zhang

Sim Kee Boon Institute for Financial Economics

This paper analyzes the impacts of U.S. environmental regulations on industry, focusing on command-and-control environmental regulations (CCER) and market-based environmental regulations (MBER). Drawing on empirical data from the Environmental Protection Agency (EPA) spanning over four decades, we examine key legislation such as the Clean Water Act (CWA), Clean Air Act (CAA), and the Resource Conservation and Recovery Act (RCRA), while also discussing more recent frameworks like the Inflation Reduction Act (IRA). Our findings suggest that although penalties under CCER contribute to immediate compliance, they often fail to elicit long-term changes in corporate behavior. In contrast, MBER, exemplified by the IRA, …

Nowcasting Disruptions To Human Capital Formation: Evidence From High-Frequency Household And Geospatial Data In Rural Malawi, E. J. Tennant, Aleksandr Michuda, J. B. Upton, A. Chamorro, R. Engstrom, M. L. Mann, D. Newhouse, M. Weber, C. B. Barrett

Economics Faculty Works

Exposure to extreme weather events and other adverse shocks has led to an increasing number of humanitarian crises in developing countries in recent years. These events cause acute suffering and compromise future welfare by adversely impacting human capital formation among vulnerable populations. Early and accurate detection of adverse shocks to food security, health, and schooling is critical to facilitating timely and well-targeted humanitarian interventions to minimize these detrimental effects. Yet monitoring data are rarely available with the frequency and spatial granularity needed. This paper uses high-frequency household survey data from the Rapid Feedback Monitoring System, collected in 2020–23 in southern …

Policy Evaluation With Nonlinear Trended Outcomes: Covid-19 Vaccination Rates In The United States, Lynn Bergeland Morgan, Peter C. B. Phillips, Donggyu Sul

Research Collection School Of Economics

This paper discusses pitfalls in two way fixed effects (TWFE) regressions when the outcome variables contain nonlinear and possibly stochastic trend components. If a policy change shifts trend paths of outcome variables, TWFE estimation can distort results and invalidate inference, especially in a context of evolving policy decisions. A robust solution is proposed by allowing for dynamic club membership empirically using a relative convergence test procedure. The determinants of respective club memberships are assessed by panel ordered logit regressions. The approach allows for policy evolution and shifts in outcomes according to a convergence cluster framework with transitions over time and …

Horses And The Transition From Feudalism To Capitalism., Thomas E. Lambert

Faculty and Staff Scholarship

Many scholarly articles and books have been written about the transition from feudalism to capitalism over the decades. The various points of views on what is the “main driver” or “prime mover” of the transition have been debated in various forums by historians and economic historians with a different major factor being advocated by different proponents or schools of thought. This paper tries to offer another analysis of how the horse could have been an important “means to an end” in the development of capitalism, and this analysis possibly can lead to support for more than one view of what …

Speculative Bubbles In The Recent Ai Boom: Nasdaq And The Magnificent Seven, Rerotlhe B. Basele, Peter C. B. Phillips, Shuping Shi

Research Collection School Of Economics

The recent artificial intelligence (AI) boom covers a period of rapid innovation and wide adoption of AI intelligence technologies across diverse industries. These developments have fueled an unprecedented frenzy in the Nasdaq, with AI-focused companies experiencing soaring stock prices that raise concerns about speculative bubbles and real-economy consequences. Against this background, this study investigates the formation of speculative bubbles in the Nasdaq stock market with a specific focus on the so-called Magnificent Seven (Mag-7) individual stocks during the AI boom, spanning the period from January 2017 to January 2025. We apply the real-time PSY bubble detection methodology of Phillips et …

Learning Camp, Language Of Instruction, And Education Outcomes: Evidence From A Field Experiment In Malawi, Hyuncheol Bryant. Kim, Kim

Research Collection School Of Economics

We conducted a randomized experiment to study the impacts of a summer learning camp and the language of instruction on education outcomes. The program, covering social studies and mathematics, provided additional high-quality learning time for 4th and 5th graders in Malawi. The program significantly increased test scores in social studies and mathematics (0.24–0.36 standard deviations). We find suggestive evidence that the impact on test scores in social studies was greater for students instructed in Chichewa, the local language, than for those instructed in English. However, we find no such evidence of differential impacts on test scores in mathematics by the …

(When) Can Trade Wars Be Good?, Henry S. Gao, Weihuan Zhou

Research Collection Yong Pung How School Of Law

‘Trade wars are good, and easy to win,’ tweeted Donald Trump in 2018. The US–China trade war that followed proved otherwise – especially when confronting a major economic power. Yet, can trade wars ever be good? While the academic consensus holds they harm all participants, we argue that under certain circumstances they can produce positive outcomes. Set against the backdrop of the Liberation Day tariffs announced on April 2, 2025, this paper examines the limits of the Ricardian free trade model underpinning the current multilateral trading system, identifies when trade wars may serve strategic goals, and explores alternative rules to …

Neutral Zone Vs. Conventional Denture Fabrication: A Randomized Crossover Study On Denture Performance, Karthik Kannaiyan, Arunima Chauhan, Vijayendranath Nayak, Riyshmaa Devendaran, Dashmita Peterson, Pavittra Kanesan, Vityaa Lakshmi

Journal of Dentistry Indonesia

Objectives: It is challenging to achieve satisfactory outcomes in a complete denture for patients with resorbed residual ridges. Utilization of neutral zone techniques to guide posterior denture tooth arrangement and denture base contouring has been considered for many decades. However, the evidence is still not enough to revise protocols. This study aimed to compare patient satisfaction and stability of neutral zone denture with conventional denture. Methods: A crossover clinical trial was conducted among patients with resorbed mandibular ridges. Each participant received two sets of dentures: one fabricated using the neutral zone technique and one using the conventional method, in a …