Digital Commons Network^™

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 …

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 …

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 …

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 …

Protection Vs. Progression: A Macroeconomic Approach To Military Expenditure Direct Effects On Social Outcomes Using Ihdi Measures, Connor Graham

Global Tides

This study examines whether military expenditure reduces inequality-adjusted human development and how national governance quality moderates these effects. Using panel data covering 121 countries from 2010-2023, two-way fixed effects models are employed to estimate the relationship between military spending and the Inequality-Adjusted Human Development Index (IHDI). Three key findings emerge from the analysis based on the resulting data. First, a one percentage point increase in military spending reduces IHDI by 0.0012-0.0015 points. Second, the effects prove seven times larger in developed countries than in developing ones, which runs contrary to expectations and prior literature. Lastly, political stability emerged as a …

Gender Norms, Socio-Organizational Ergonomics, And Female Labor Force Participation In South Asia, Huma Maqsood, Nor Fatimah Che Sulaiman, Suriyani Muhamad, Nor Aizal Akmal Binti Rohaizad, Sana Mukhtar

The Qualitative Report

Socio-organizational ergonomics encompasses workplace social and cultural factors that influence inclusion, performance, and well-being. Gender-based socio-organizational ergonomics has both microeconomic and macroeconomic implications. In this context, underutilization of women’s economic potential, evidenced by low female labor force participation, emerges as a critical factor that compromises sustainable growth in developing countries. To study the phenomenon, we examined the impact of gender norms on socio-organizational ergonomics and female labor force participation in South Asia. Qualitative data from in-depth interviews with 20 female participants are thematically analyzed using Braun and Clarke’s TA framework. Our findings highlight that socio-organizational ergonomics in South Asia is …

Offside Trap: African Football As A Mirror Of Global Structural Inequality, Ellen Busolo Milimu

Journal of Global South Sport Studies

Football in Africa, as a legacy of European colonialism, is undeniable. The export of football through colonization resulted in the popularization of the sport while also creating a system of economic exploitation and impoverishment that is the cause of considerable problems for African society. This economic system positioned African  countries as dependents of former colonizers even after achieving independence. Sports, specifically football, provide a unique perspective to explore the no-win     situation in which Africa exists within the global economic system. Always chasing the elusive ‘development’ goal that is dictated by others and shifts without the interests of African countries. The …

General Timing Games With Multiple Players, Alexander Matros, Vladimir Smirnov, Andrew Wait

Faculty Publications

We examine innovation in an n-player market-entry timing game with complete information and observable actions. In our novel multi-player setup, we allow for heterogeneous payoffs between players and leader payoff functions to be multi-peaked and non-monotonic, only requiring that followers’ payoffs are non-increasing with the time of the leader’s entry. We outline the conditions under which an n-player asymmetric game leads to standard second-mover advantage and preemption equilibria. In the context of a two-player game, we provide a comprehensive characterization of the pure-strategy equilibria for a general case. This includes the potential for the emergence of a new …

The Writing On The Wall: The Rise Of Applied Ai And The Life-Or-Death Choice Every Ceo Must Make Now, Gary Sheng, Ron Roberts

Digital Laboratory: Publisher of Internet Journal

Applied AI is putting AI to its highest and best use: running your organization as autonomously as possible so you can deliver value for humanity while maximizing the scale of the value. The economy is splitting. Organizations that adopt applied AI are expanding their capacity, accelerating their impact, and pulling ahead. Those that don't are quietly becoming irrelevant, not because they're doing bad work, but because the gap between what they can do and what the moment requires is widening every day. This is not a technology question. It is a leadership question. This paper is written for organizational leaders, …

Drowning Prevention In The West: Who Did It Better?, Arran Hedley

University Honors Theses

This paper aims to communicate the differences on how the US, UK and Australia have approached drowning prevention in each of their nations. This paper addresses drowning statistics within each nation, national, state and local policies, access to public facilities, and the preventative strategies, swim lessons and Lifeguarding. These are the criteria each nation is being graded upon, because each criteria is a factor that can help mitigate drowning deaths.

For literature around this subject, there are many papers on each individual nation's approach to drowning but in researching there does not appear to be a comparison of the nations' …

How British Toy Company Jellycat Should Manage Demand And Supply-Chain Volatility In An Uncertain Economic Landscape, Ava Heckmann

SPARK Symposium Presentations

Jellycat is a London-based toy company established in 1999 that gained traction during the pandemic as a result of a viral social media craze driven by nostalgia and renewed focus on mental well-being among adults and Generation Z in particular. Jellycat toys became an international sensation–sold in 77 countries worldwide with majority of sales from the United States, China, EU, and the UK (Jellycat, n.d.). Their plush toys are produced primarily in China and Vietnam (Jellycat, n.d.). This unanticipated social media trend caused a spike in demand that the company struggled to match as supply was constrained due to recent …

Restricting Academic Dishonesty At A Japanese University, Joel Weinberg

Japanese Society and Culture

This research explores three approaches to handling academic dishonesty: punitive, preventive, and positive. First, the history of cheating and the punitive approach is briefly discussed. Next, research results of a preventive approach that was used at a Japanese university are given. During this research, three surveys were conducted to gauge students’ opinions about cheating, to account for the methods, and to measure the prevalence of cheating on post-reading quizzes. The survey results show that at least eleven types of cheating on post-reading quizzes were used and that non-cheating students were concerned about this issue. As a result of the surveys, …

Healthcare Decision-Making In An Ageing Society: Legal, Policy, And Ethical Challenges In Japan, Yukio Sakurai

Japanese Society and Culture

This paper examines the evolving landscape of healthcare decision-making in Japan’s rapidly ageing society, with a focus on the legal, policy, and ethical challenges it entails. It analyzes the limitations of the adult guardianship system, the risks associated with family-dependent decision-making, and the underutilization of advance care planning (ACP). The study further considers how demographic shifts, advances in medical technology, and socio-legal inertia affect end-of-life care, particularly for individuals with diminished capacity. A central theme is the inherent ethical dilemma in balancing individual autonomy with Japan's cultural context, where explicit self-assertion can be challenging, especially for older adults. Cultural dimensions …

Institutional Transitions In The Employment Of Foreign Workers In Japan’S Agriculture And Food Manufacturing: From Technical Intern Training To Employment For Skill Development And Specified Skilled Worker In Comparison With The Uk, Tomoyuki Kuwaharada

Japanese Society and Culture

This paper investigates the institutional transition in Japan’s acceptance of foreign workers in the agriculture and food manufacturing sectors, focusing on the restructuring of entry-stage training schemes and their linkage to skill-based employment. In particular, it traces the shift from the Technical Intern Training Programme (TITP) to the Employment for Skill Development (ESD) Programme as the primary entry route, and examines how these institutional changes are embedded within the Specified Skilled Worker (SSW) framework.

Drawing upon official statistics from 2012 to 2024 and sector-specific case studies, the analysis demonstrates that the introduction of the SSW status in 2019 marked a …

A Decade Revealed By Npo Financial Data In A Depopulating Region — Tottori Prefecture, Japan, 2014–2023, Yoshinori Shimosakai

Japanese Society and Culture

This paper examines the quantitative scale, field composition, and financial structure of nonprofit organizations (NPOs) in rural regions experiencing population decline and aging at three levels—the nonprofit sector as a whole, policy fields, and individual organizations—and explores their adaptation and sustainability under demographic change. The empirical setting is certified NPO corporations located in Tottori Prefecture. Drawing on publicly available financial data for fiscal years 2014–2023, the study constructs ratio indicators and per-capita indicators and, in particular, depicts recent trends through a two-point comparison between FY2014 and FY2023 together with a description of year-by-year changes. The analysis shows that, although the …

The Impact Of Michi-No-Eki (Roadside Stations) On The Regional Economy: An Input–Output Analysis Of Minamiboso City In Chiba Prefecture, Ryusaku Matsuo, Takeru Aizawa, Gon Jan, Wei Yuanxin, Masaharu Uchiyama, Gento Tagami

Japanese Society and Culture

This study quantitatively examines the economic impact of Michi-no-Eki (Roadside Stations) in Minamiboso City, Chiba Prefecture, using an input–output analysis based on the Chiba Prefectural Interindustry Table. Eight Michi-no-Eki were evaluated in terms of direct, indirect, and induced effects, including employment creation. The results show that the total production-inducing effect generated by the stations amounts to ¥7.02 billion per year, and the employment-inducing effect reaches 108.7 persons annually, indicating that Michi-no-Eki function as a central engine of the local economy. Moreover, thematic diversity among stations—such as loquat, flowers, and seafood—enhances multiplier effects through inter-sectoral linkages. These findings demonstrate that Michi-no-Eki …

Employment Contracts, Working Time, And The Well-Being Of Schoolteachers In Japan, Haojun Gong, Shinpei Sano

Japanese Society and Culture

This paper quantitatively analyzes trends in the working hours of schoolteachers in Japan using Teaching and Learning International Survey (TALIS) data from three survey waves. The analysis focuses on differences between fixed-term and permanent employment contracts and on school environment variables, and their relationships with working hours and teacher well-being. Teachers on permanent contracts tend, on average, to work longer hours than those on fixed-term contracts, largely because of greater time spent on administrative duties and extracurricular activities. School environmental characteristics and principal leadership show only weak statistical associations with total working hours. Subjective job satisfaction is lower, and workload …

A Consideration Of Food In A Diversity Society, Masayo Morofushi

Japanese Society and Culture

In recent years, the number of foreign visitors such as tourists and businesspeople, and the number of foreign residents such as workers and international students, have been steadily increasing in Japan. However, the decrease in the number of foreign residents in Japan is relatively small compared to the number of foreign visitors to Japan, due to travel restrictions during the COVID-19 pandemic. Regarding restaurants, Japan has experienced diversity, progress, and cross-cultural understanding; however, these changes have been stagnant due to a decrease in the number of foreign visitors to Japan during the pandemic. Many natural disasters have recently occurred, and …

Exploring The Definition Of Child Poverty : For Consideration Of Legal Policy, Kazuko Ikeya, Fumie Adachi, Kazutoshi Imade

Japanese Society and Culture

We explore the definition of child poverty for consideration of legal policy.

Survey of the actual situation in local governments and private organizations concerning child poverty.

① Some parents don’t know how to prioritize their spending, and there are cases where parents don’t provide for their children.

② This cannot be addressed only with financial investment.

It is inappropriate to define child poverty only by low household income. It should also be

defined as whether children are being provided for through their development.

Review Of Speaking Of Trust: Religion And Mutual Aid In Southwest Kenya, Dennis Kilama

The Journal of Social Encounters

No abstract provided.

Learning From The Storm: The Impact Of Hurricane Experience On Future Disaster Preparedness, Eren Bilen, Tamara Sheldon, Crystal Zhan

Faculty Publications

Hurricanes and tropical cyclones have become more severe over the past 40 years and are expected to intensify in the future due to climate change. In this paper, we seek to understand how natural disaster experiences shape precautionary economic behaviors in response to future risks. We combine daily, household-level consumer goods purchase data from 2008-2018 with hurricane hit and warning data and use propensity score trimming to obtain a sample of households with a similar probability of receiving a hurricane warning to mitigate the problem of endogenous residential sorting. Using a triple difference-in-differences model, we find that past hurricane experience …

Learning From The Storm: The Impact Of Hurricane Experience On Future Disaster Preparedness, Eren Bilen, Tamara Sheldon, Yi Crystal Zhan

Faculty Publications

Hurricanes and tropical cyclones have become more severe over the past 40 years and are expected to intensify in the future due to climate change. In this paper, we seek to understand how natural disaster experiences shape precautionary economic behaviors in response to future risks. We combine daily, household-level consumer goods purchase data from 2008-2018 with hurricane hit and warning data and use propensity score trimming to obtain a sample of households with a similar probability of receiving a hurricane warning to mitigate the problem of endogenous residential sorting. Using a triple difference-in-differences model, we find that past hurricane experience …

Black Swans And Financial Stability: A Framework For Building Resilience, Daniel J. Barth, Stacey L. Schreft

Journal of Financial Crises

This article refines the concept of black swans, typically described as highly unlikely and catastrophic events, to be internally consistent. It explores features of the financial system that prevent the eradication of black swans. The main implication is the need to enhance the financial system’s resilience to withstand unforeseen events rather than focus on past crises. The article introduces a “resilience principle” for designing official-sector policies that can achieve such goals. The principle calls for policies that are adaptable, universal, and systemic. The article provides examples of policies with these features, assuming that the official sector is not better positioned …

Combating Iuu Fishing In The South American Pacific: An Opportunity To Counter Chinese Influence Closer To Home, Alexander E. Goodno

Joint Force Quarterly

A relatively small enterprise that began three decades ago in response to dwindling Chinese squid fisheries, China’s South American distant water fishing fleet has grown exponentially to now number nearly 500 vessels and creates a growing problem for the Pacific coastal nations of South America. By establishing itself at the forefront in combatting illegal, unregulated, and unreported fishing (IUUF) activities off the Pacific coast of South America, the United States can strengthen its role as a leader in the Western Hemisphere and counter growing Chinese influence in South America. This paper will demonstrate how America can achieve this end by …

The Irrelevance Of Filing Speed: Evidence From A Regulatory Reporting Discontinuity, Bryson Mumford

Undergraduate Honors Theses

Does faster financial reporting increase firm value? I exploit the $700 million public float threshold in SEC Rule 12b-2, which imposes a 60-day Form 10-K filing deadline for large accelerated filers relative to 75 days for accelerated filers. Using a fuzzy regression discontinuity design, I show that crossing the threshold sharply increases the likelihood of Large Accelerated Filer status and reduces filing lags by approximately one week, with no evidence of concurrent changes in mandated audit quality. Despite this exogenous acceleration in information disclosure, I fail to reject the null hypothesis that there are no effects on firm valuation (Tobin’s …

Segmentation And Morphometry Of Intracranial Internal Carotid Artery Calcification In Relation To Brain Atrophy, Xiao Xu, Nikhil N. Chaudhari, Phoebe E. Imms, Nahian F. Chowdhury, Fangyun C. Liu, Jorge A. Solis Galvan, Bavrina Bigjahan, Grant Schleifer, Maria Ashna, Blake Hannagan, Giuseppe Barisano, Daniel K. Cummings, Daniel Eid Rodriguez, Paul L. Hooper, Edmond Seabright, Randall C. Thompson, Benjamin C. Trumble, Michael D. Gurven, Jonathan Stieglitz, Caleb E. Finch, M. Linda Sutherland, James D. Sutherland, Helena C. Chui, Margaret Gatz, Wendy J. Mack, Hillard Kaplan, Andrei Irimia

ESI Publications

Purpose

Intracranial internal carotid artery calcification (iICAC) is a form of intracranial arteriosclerosis and is associated with an elevated risk of stroke and dementia. However, iICAC’s relationship with brain atrophy remains poorly understood. We aimed to automatically quantify iICAC morphometric characteristics and evaluate their associations with regional brain volumes (BVs).

Methods

We developed an automated approach to compute iICAC surface area and thickness from CT brain scans in a sample of physically active South American subsistence farmers (n = 1,232, age range: 40 years to 92 years, 48.1% female, 794 Tsimane and 438 Moseten). Linear regression models were used …

Influential Factors In Agricultural Technology Adoption By Maize Farmers In Tanzania: Insights From The 2020–21 National Panel Survey, Rebecca Yauleni, Wiggins Kyatikila, Cornel Joseph

Journal of Humanities and Social Sciences

Abstract

In many developing countries, agriculture remains a vital source of food, employment, and income. The adoption of agricultural technologies can boost farm revenue and productivity, reduce food insecurity, and lessen poverty. This study investigates the main factors influencing farmers’ decisions to adopt fertilizers, improved seeds, soil conservation practices, and pesticides in Tanzania. The analysis uses cross-sectional data from the fifth wave of the Tanzania National Panel Survey (TNPS), and employs an ordered probit model. The findings revealed that access to extension services, higher household years of schooling, poor soil quality, livestock ownership, and use of hired labour significantly increase …

Cost-Effectiveness Of Blood-Based Fibrosis Screening In High-Risk Metabolic Liver Diseases With Emerging Therapies, Wanyi Chen, Stephanie T. Chang, Ramsey C. Cheung, Donald B. Chalfin, Kinpritma Sangha, Szu-Yu Zoe Kao, Artem T. Boltyenkov

College of Population Health Faculty Papers

BACKGROUND AND AIMS: Metabolic dysfunction-associated steatotic liver disease (MASLD) remains a global public health threat. With emerging effective pharmacologic therapies, early identification of significant fibrosis in primary care is critical. We evaluated the cost-effectiveness of blood-based noninvasive tests incorporating real-world diagnostic performance in the contemporary MASLD treatment era.

METHODS: We developed a decision-analytic model for MASLD natural history and treatment to compare 6 noninvasive test strategies using Fibrosis-4 (FIB-4) and/or enhanced liver fibrosis (ELF) tests at varying cutoffs. Patients identified with significant fibrosis were referred for hepatology staging (biopsy and/or imaging-based), and eligible individuals were considered for Resmetirom ($47,400/y; mean …