Digital Commons Network^™

Budgeting Apps, Financial Literacy And Financial Distress: Evidence From U.S. Households, Max Ngenzi Masabo

Posters - 2026

• First, it provides the first large-scale, nationally representative evidence on how budgeting app usage relates to household financial distress in the United States. Contrary to the intended purpose of these tools, we find that app users, especially frequent users, experience significantly higher levels of financial strain. • Second, we show that financial literacy is a critical moderating factor. The adverse association between budgeting apps and financial distress is substantially stronger among low-literacy individuals, highlighting financial literacy as an essential safeguard against harmful fintech outcomes. • Third, we identify behavioral mechanisms through which budgeting apps may exacerbate financial difficulties. App …

Japan's 5-Year Plan With India: Rethinking Cultural Homogeneity In The Workplace, Sydeny Nieto

Posters - 2026

In 2025, Japan and India had finalized the Japan-India 5-year Action Plan, where Japan will open their workplaces to over 500,000 Indian citizens over the next 5 years. While studies show how the plan would help fix labor shortage and population problems, it lacks public analysis and the data supporting Japan's readiness to take on this demographic change. This research addresses this gap by analyzing both economic benefit and public perspective toward migration. Highlighting broader impacts the plan would have on Japan's society, along with cultural challenges it may pose for Japan.

Artificial Intelligence And The Future Of Global Inequality, Valentina Caceres

Posters - 2026

Artificial Intelligence (AI) is rapidly becoming a central tool in the global system, shaping economic growth, political power, and international influence. While AI is often celebrated for innovation and progress in different sectors like education, healthcare, security and more, its development is uneven and mostly concentrated in wealthy countries. Because AI is increasingly embedded in economic production, public administration, and social services, access to AI capabilities has become a key determinant of global competitiveness and influence. Many developing nations lack the capital, infrastructure, and technological capacity needed to compete in the global economy driven by AI. This imbalance matters because …

Optometry Associations And The Free Rider Problem Revisited, Matthew Mullis, Joshua Hall, Edgar Orozco

Graduate Student Scholarship

Members of professional associations pay dues to professional associations for a variety of reasons, including lobbying. This can lead to a free-rider problem if non-members enjoy the benefits without paying. Using 2023 data from 30 states, we revisit earlier work on the free-riding problem by analyzing how continuing education requirements, number of optometrists, benefit salience, and legal services affect membership rates. We find no significant relationship between continuing education hours or total optometrists and membership percentages. We introduce two variables measuring selective incentives: salience of advertised benefits and availability of legal services. Legal services exhibit a negative association with membership …

Hitler Must Be Killed: A Wwii Case Study, Jeffrey Byford, Presley Shilling, Alisha Milam

The Councilor: A National Journal of the Social Studies

Social studies education during the 1960s experienced an educational renaissance known as the new social studies movement. Over 50 projects were funded by the National Science Foundation or private corporations to interject a student-centered curriculum into K-12 classrooms during this period. Nearly 60 years later, can student-centered decision-making activities be used in an era of high-stakes testing and planned curriculum? This article attempts to rekindle students' interest in decision-making and discussion by exploring elements in Moral Reasoning: The Value of Life from the Harvard Social Studies Project (HSSP). The activity called "Hitler Must Be Killed" helped students bring the content …

Does Short-Termism Pay? National Short-Termism, Investment, Innovation, And Equity Returns, Andrew H. Cohen

Theses and Dissertations in Business Administration

We examine whether national short-termism, inferred from corporate language, predicts future real activity, equity returns, risk, and risk-adjusted performance. Using large-scale textual analysis of issuer-linked disclosures and earnings transcripts from the largest firms in twenty major equity markets, we construct country-quarter and annual Short-Termism Scores (STS) capturing the relative emphasis on short- versus long-horizon language.

Higher short-termism predicts lower subsequent gross fixed capital formation, lower research and development intensity, and lower multi-year equity index returns across horizons of up to sixteen quarters. In addition, higher short-termism is associated with greater future market volatility and lower Sharpe ratios, indicating a deterioration …

Fixed Effects Estimation Of Spatial Panel Model With Missing Responses: An Application To Us State Tax Competition, Xiaoyu Meng, Zhenlin Yang

Research Collection School Of Economics

We consider estimation and inferences for general spatial panel data models with randomly missing observations on responses. It allows for unobserved spatiotemporal heterogeneity, time-varying endogenous and contextual spatial interactions, time-varying cross-sectional error dependence, and serial correlation. A general M-estimation method is proposed for model estimation and a novel corrected plug-in method is proposed for model inference. Both take into account the estimation of fixed effects. Asymptotic properties of the proposed methods are studied, and finite sample properties are investigated. An empirical application is given using U.S. state tax competition data. The proposed methods apply to matrix exponential spatial specification and …

Connectivity And Tourism Flow In Small Island Developing States, Edmir Luciano Dos Santos Ferreira, João Paulo Madeira

International Journal of Islands Research

Tourism in Small Island Developing States (SIDS) faces unique sustainability challenges, with connectivity emerging as a critical factor. These nations, often situated in remote locations, encounter significant accessibility constraints and limited infrastructure, which restrict tourist flows and adversely affect economic development. The primary aim of this paper is to analyse the relationship between connectivity and tourism flows in SIDS, exploring how connectivity, proxied by geographical and cultural-political distance, influences tourism in these regions. Furthermore, the study seeks to determine whether belonging to different SIDS regions or exhibiting varying levels of development helps destinations attract greater tourist flows, by examining several …

The Roles Of The Human Resources Management Director And Their Impact On Entrepreneurial Training:An Analytical Study At The Ministry Of Labor And Social Affairs, Ali Abd Al-Salam Abd Al-Daem

Muthanna Journal of Administrative and Economics Sciences

The research problem lies in the weak level of entrepreneurial training in Iraqi ministries despite the importance of the strategic roles of human resources management. The research gap is represented by the scarcity of empirical studies that measure the relative impact of the roles of the HR manager (according to Ulrich’s model) in activating entrepreneurial training within the Iraqi public sector environment. Accordingly, this study aims to analyze the relationship between the roles of the Human Resources Management Director—as a strategic partner, administrative expert, developmental supporter, and change agent—and their impact on activating entrepreneurial training at the Ministry of Labor …

The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed

Muthanna Journal of Administrative and Economics Sciences

This study aims to Analysis of the Economic Impacts of Climate Change and External Shocks on Tourism Demand in the Kurdistan Region for the Period (2007-2023), utilizing a rigorous econometric methodology that includes unit root tests, Granger causality, and the Autoregressive Distributed Lag (ARDL) model to verify long-term equilibrium relationships through the Bounds Test. The results revealed a “developmental paradox,” where tourism demand grows annually by 18.51% despite a steady rise in temperatures, a decline in rainfall by approximately 3.15 mm per year, and an increase in dust storms. The econometric modeling proved that every unit increase in temperature inflicts …

Digital Financial Innovation, Currency Outside Banking System, And Inflationary Rate In Nigeria: Implications For Exchange Rate Management, Philip Ifeakachukwu Nwosa

Bullion

Digital financial innovation has expanded globally, supporting cashless systems and reducing currency outside banks and inflation in advanced economies. In Nigeria, however, rising use of digital payment platforms has coincided with increasing inflation and higher cash in circulation. This study explores the relationship among digital financial innovation, currency outside the banking system, and inflation from 2009 to 2024, while assessing implications for exchange rate management. Findings show that despite rapid digital payment growth, both inflation and cash outside banks remain elevated, creating challenges for effective exchange rate stability. The study adopts a descriptive research design to examine the relationship among …

Intergovernmental Relations, Market-Preserving Federalism, And Digital Governance In Nigeria, Dhikru Adewale Yagboyaju, Jeremiah Oluwadara Omotayo

Bullion

This paper analyses intergovernmental fiscal relations in Nigeria using Barry Weingast’s theory of market-preserving federalism. It argues that excessive fiscal centralisation, weak subnational autonomy, and recurring disputes over revenue allocation, such as those involving value-added tax and oil derivation, undermine inclusive economic development. Using qualitative analysis of policy documents, legal frameworks, and audit reports, the study finds that embedding digital governance within a market-preserving federal framework could enhance subnational revenue generation, fiscal transparency, and competitive horizontal federalism.

Essays On Empirical Search And Matching, Jiangheng Lin

Arts & Sciences Graduate Student Theses and Dissertations

The Role of Wait Time Disclosures in Public Housing: Evidence from Seattle: This paper studies how providing wait time information affects applicant choices and allocation outcomes in a public housing allocation mechanism, where applicants choose their preferred communities and receive housing units on a first-come, first-served basis. Under such a mechanism, applicants' choices depend on their preferences and subjective beliefs about expected wait times for each community. Using administrative data from the Seattle Housing Authority, I study the effect of its disclosure of Historical Wait Time (HWT) information, which is provided as a discrete HWT signal for each community, such …

Examining The Role Of The Cbn's Agent Banking Policy In Its Financial Inclusion Drive From A Mechanism Design Theory Perspective, Umar Yakub Yakub Mr

Bullion

This paper analyses CBN’s Agent Banking policy and its role in promoting financial inclusion through the lens of mechanism design theory. It sought to evaluate how effective the policy has been in bringing together the incentives of key stakeholders—customers, agents, and banks—with the ultimate goals of the Bank’s financial inclusion policy. The scope covers the design and evolution of the policy, the incentives of the different stakeholders, and finding potential information asymmetries, moral hazard, and adverse selection issues. It assesses the impact of the policy based on available evidence and concludes with mechanism design-informed recommendations for improving the policy’s effectiveness …

National Security, Macroeconomic Stability, And The Future Of Nigeria's Development: Policy Priorities In A Volatile Global Environment, Suleiman Yusuf Usman Mr.

Bullion

Nigeria confronts a dual crisis: escalating domestic insecurity and intensifying global geopolitical volatility. Rising insecurity undermines productive capacity, diverts fiscal resources, and erodes investor confidence, whilst external shocks—including policy pronouncements from major economies and geopolitical tensions—threaten capital flows, foreign exchange reserves, and macroeconomic stability. This article examines the economic and developmental implications of these intertwined pressures, evaluates their impact on monetary policy effectiveness and financial sector resilience, and presents actionable policy recommendations to strengthen governance, restore stability, and safeguard Nigeria's long-term development trajectory. The analysis emphasises the urgent need for coordinated fiscal and monetary responses, institutional reforms, and strategic repositioning …

The Impact Of Corporate Governance Practices On Enhancing The Quality Of Financial Reporting: An Applied Study On A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Ahmed Hashem Sakr

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of corporate governance practices on the quality of financial reporting in a sample of commercial banks listed on the Iraq Stock Exchange. Motivated by the increasing need for transparency and reliability in financial information within the Iraqi banking environment characterized by regulatory challenges and economic instability the research investigates how key governance mechanisms contribute to enhancing the credibility and accuracy of financial reports. The study focuses on three core governance indicators: board size, board independence, and audit committee activity, in addition to relevant control variables reflecting firm characteristics.Employing panel data analysis and fixed-effects regression models, …

His Role In Government Investment In Economic Development Services In Iraq, Hatem Jabr Atshan

Muthanna Journal of Administrative and Economics Sciences

This study aims to shed light on the reality of government investment spending in Iraq by analyzing its indicators and estimating the government investment spending index and its impact on economic growth for the period 2004-2024, based on theoretical and applied frameworks. The study concluded that the contribution of investment spending to GDP was determined to be between (5.7%) and (69.6%), with an average rate of (17.75%), indicating government involvement in socio-economic fields. There is no financial approach worldwide that reduces the scope of public spending in favor of investment spending in a way that leads to increased economic growth.

Integrated Reporting And Its Role In Enhancing The Reliability Of Financial Reports: The Mediating Role Of Digital Transformation Technology: A Field Study, Mohammed Jumaah Kareem Sajet Al-Barki, Qasim Mohammed Abdullah, Majid Gazi Hasan, Ali Awadh Atshan

Muthanna Journal of Administrative and Economics Sciences

The primary objective of the research is to demonstrate the impact of Integrated Reporting on enhancing the reliability of financial reports through the adoption of digital transformation technology, and to provide the cognitive foundations regarding Integrated Reporting and the reliability of financial reports. The research focused on the community of commercial companies listed on the Iraq Stock Exchange, with the sample limited to seven (7) companies according to specific criteria, as they are listed on the exchange and possess externally audited financial reports. These companies did not experience any mergers during the research period, which allowed for the completion of …

Exploring The Impact Of Psychological Hardiness On Career Prosperity: An Analytical Study Of The Opinions Of Employees Of The Ministry Of Migration And Displacement/Najaf Governorate Branch, Mustafa Hasan Kareem Al-Hamami

Muthanna Journal of Administrative and Economics Sciences

This study aims to explore the impact of psychological hardiness on career well-being among employees of the Ministry of Migration and Displaced Persons – Najaf Al-Ashraf Branch, with a focus on how psychological hardiness contributes to enhancing employee welfare and improving professional performance. The study adopted a descriptive- analytical approach, where data were collected and analyzed to determine the relationship between the variables. The study population included all employees of the Ministry – Najaf Al-Ashraf Branch, and a random sample of 100 employees was selected to ensure adequate representation of different departments and job categories. A standardized questionnaire measuring psychological …

Work Environment Quality And Its Relationship To Job Satisfaction In The Kirkuk Education Directorate, Ahmed Abd Saleh

Muthanna Journal of Administrative and Economics Sciences

The study aimed to examine the relationship between the quality of the work environment in its dimensions (teamwork, improvement of working conditions, and motivation) and the achievement of job satisfaction among the employees of Kirkuk Directorate of Education, with a focus on the extent to which the elements of the work environment affect the level of satisfaction and organizational commitment. The study population consisted of 970 employees of the directorate, from which a random sample of 100 employees from various departments and job levels was selected as the study sample. The majority of the sample were male, with work experience …

Analyzing The Impact Of Applying Ipsas 42 On Social Benefits In Enhancing Reporting Quality And Promoting Financial Sustainability, Burhan Hussein Khalaf Al-Rawi, Hasan Saleh Yusuf Al-Bajari

Muthanna Journal of Administrative and Economics Sciences

The study aims to explore the impact of applying IPSAS 42 on social benefits in enhancing the efficiency of financial reporting and strengthening the sustainability of financial capabilities within Iraqi government institutions. The study objectives were achieved by examining the nature and objectives of IPSAS 42, assessing the current state of disclosure of social benefits in government financial reports, and measuring the extent to which the social benefits standard contributes to promoting financial sustainability. The study relied on secondary financial data from a set of Iraqi government entities, including current expenditures, capital/investment expenditures, oil revenues, non-oil revenues, fiscal deficit, and …

The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar

Muthanna Journal of Administrative and Economics Sciences

This study aims to analyze the impact of earnings volatility on the debt financing structure of Iraqi banks, using an analytical descriptive approach and financial data from a sample of private Iraqi banks listed on the Iraq Stock Exchange for the period (2017-2024). A multiple linear regression model was applied to examine the relationship, while controlling key variables (liquidity ratio and bank size). The results revealed a statistically significant negative impact of earnings volatility on the reliance on debt financing, where increased volatility led to reduced dependence on debt in the capital structure. The study concludes that capital structure decisions …

Human Resource Flexibility And Its Role In Organizational Ambidexterity: An Analytical Study At The General Company For Electrical And Electronic Industries, Hanaa Nassrullah Khamees Alhamadani

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the role of human resource flexibility in achieving organizational Ambidexterity at the General Company for Electrical and Electronic Industries. This stems from the importance of flexibility as a fundamental factor enabling organizations to adapt quickly to rapid environmental changes and enhance their competitiveness. The research adopted a descriptive-analytical approach, and data were collected from a random sample of (75) employees working in administrative and technical departments related to the study topic. The independent variable was human resource flexibility with its three dimensions (skill flexibility, behavioral flexibility, and human resource practices flexibility), while the dependent variable …

The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department, Shuab Ahmed Aziz Al-Mawla

Muthanna Journal of Administrative and Economics Sciences

Purpose: This research aims to study the relationship between organizational resilience (capital resilience, strategic resilience, cultural resilience, learning resilience, and relationship resilience) and organizational breakdown (internal factors, external factors, structural factors, human factors, and financial factors) in the Tal Afar Education Department, Nineveh Governorate. Design/Methodology: Based on stratified random sampling, 400 questionnaires were distributed from a population of 650 to employees of the Tal Afar Education Department. The sample was drawn using Sakran’s (2010) formula. A similar questionnaire was also distributed to principals and assistant principals working in affiliated schools. Of these, 191 questionnaires were deemed valid. The …

Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh, Ibrahim Khalil Ibrahim Mohammed Al-Hayali

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the actual role reflected by human talent management, specifically its dimensions (recruitment, performance management, training and development, talent retention), in enhancing the quality of educational service, which includes (the academic background of the teacher, the curriculum, infrastructure and facilities, quality of recruitment, safety and security, development of students’ skills). The research stems from a real problem whose features are embodied in the following question: What is the actual role reflected by the dimensions of human talent management in enhancing the quality of educational service in the researched directorate? Using the descriptive-analytical approach to diagnose and …

The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange., Ashraf Hashim Faris Alabdoon

Muthanna Journal of Administrative and Economics Sciences

This study investigates the role of digital governance in enhancing the quality of financial reporting, while examining the mediating effect of fair value measurement under IFRS 13. The study is based on the hypothesis that digital governance practices have a positive impact on improving financial reporting quality within the fair value measurement framework. The empirical analysis focuses on Jordanian commercial banks listed on the Amman Stock Exchange over the period 2017–2024. Data were collected from published annual financial reports to construct a dataset suitable for statistical analysis and to bridge theoretical concepts with practical applications in the banking sector. The …

Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate, Saif Khalid Zakaria

Muthanna Journal of Administrative and Economics Sciences

Purpose: The objective of this study is oriented to investigate what are the determinant features of Blockchain Technology (BCT) that contribute in boosting ISE factors in governmental institutions. The research work is grounded on referring to the most popular features of Blockchain (BC) in enhancing the core and supportive (ISE). Research Design/ Methods and approach: The data for this research was based on a crosssectional and correlational survey (95 responses were finally analyzed). The collected data were first analyzed using SPSS v.26 and then through variance based structural equation modeling (SEM; Smart PLS v.4) for assessing validity and …

The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the extent of the association and impact of green lean manufacturing practices on the dimensions of sustainability (economic, social, and environmental) from the point of view of individuals working in national companies for the manufacture of home furniture. To achieve this goal, a questionnaire was designed according to a five-point Likert scale. In July 2024, using the cross-sectional studies approach, (213) responses that could be analyzed statistically were collected from the study sample. These data were analyzed using two software packages: (AMOSv24) and (SPSSv26). The results indicate that green lean manufacturing practices are associated with …

Green Value Chain Analysis And Its Role In Improving Resource Allocation Decisions: A Case Study In Diwaniya Dairy Factory, Ail Abdul-Hussein Hani Al-Zameli, Nabaa Duaa Fakher

Muthanna Journal of Administrative and Economics Sciences

The purpose of this study is to justify the role of The green value chain as a modern technique of management accounting in facilitating investment decisions and optimizing the effectiveness in resources utilization at industrial units. The premise underlying the study is that green value serves as a frame of reference for analysing activities, which in turn allows to separate value-adding from non-value adding ones, leading to cost reduction and environmental soundness. Management is also not about finding faults for waste and allocating funds, it's all about tapping new ways of creating value by eliminating non-value adding activities. The deductive …

Application Of A Fuzzy Multi-Objective Defuzzification Method To Solve A Multi-Modal Transportation Problem, Qusay H Khalaf, Khalid Zeghaiton Chaloob

Muthanna Journal of Administrative and Economics Sciences

Multi-modal transportation systems are the logistics networks for global economy. Transportation systems are fraught with uncertainties that hinder the traditional deterministic models reaching the optimal performance. The main obstacle for traditional deterministic models is the uncertainties (e.g., fuel prices volatility, inaccurate transit-times prediction, and evolving environmental regulations). This paper proposes a novel method of fuzzy multi-objective defuzzification. It integrates a modified center of gravity (COG) technique with multi-objective linear programming (MOLP) to address the uncertainty challenges. Triangular fuzzy numbers and partitioning to sud-intervals generated crisp solutions to balance conflicting objectives: cost, time, and environmental sustainability. A four transportation-mode used as …