Digital Commons Network^™

The Impact Of Free Cash Flows On Enhancing The Informational Content Of Accounting Information And Its Reflection On The Level Of Information Asymmetry , An Applied Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Hanan Ismail Midhyur

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the impact of free cash flows on enhancing the profitability of commercial banks and to demonstrate their reflection on the level of information asymmetry in financial markets. It also seeks to clarify the role of voluntary disclosure and transparency as supportive factors in improving the predictive power of financial reports, as well as to analyze sectoral differences in the reflection of these cash flows on information asymmetry depending on the nature of banks, The study adopted a deductive approach in formulating the theoretical framework through reviewing books, journals, and local and international academic theses, while …

Target Costing Technique And Lts Role In Cost Management (An Applied Study At Al-Kufa Cement Plant), Hussein Abdul Hamza, Majeed A. Hatif

Muthanna Journal of Administrative and Economics Sciences

The research aims to present a conceptual framework for the Target Costing technique and its role in cost management, in addition to calculating the target cost of a local product and comparing it with the actual cost. This is achieved through adopting the optimal approach to determine the target cost, which involves analyzing activities, functions, and their costs in order to produce and deliver products in which all activities of the economic unit contribute, while eliminating non-value-adding activities. The goal is to reach a cost and quality level that ensures mutual benefit for both the economic unit and the customer. …

Measuring The Relationship Between Health Spending And Economic Growth In Iran Using The Ardl Methodology For The Period 2000 - 2024, Basima Nyaz Mohsin Al Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to measure and analyze the relationship between health spending and inflation and their impact on economic growth in Iran using the ARDL distributed autoregressive slowdown model for the period 2000 – 2024, describing health spending as one of the components of investment in human capital due to its role in improving the health of the population and raising the productivity and efficiency of the workforce, while inflation represents one of the macroeconomic variables that affect economic activity and the ability of individuals and institutions to spend Investment, as health spending represents an independent variable and inflation is …

The Impact Of Digital Transformation On The Advancement Of Functional Intelligence: An Analytical Study At The Ministry Of Labor And Social Affairs – Department Of Retirement And Social Security For Workers, Arwa Ahmed Abdel-Wahab

Muthanna Journal of Administrative and Economics Sciences

The substantial magnitude of digital transformation and the manner in which its operations are conducted necessitate a high level of attention and careful consideration prior to organizational implementation. Accordingly, this study was initiated to investigate the main and underlying challenges associated with the digital transformation process. The present research examines the impact of digital transformation on intellectual staffing among employees. It also seeks to determine the extent to which digital transformation affects job performance. To achieve the research objectives, a questionnaire was employed as one of the primary data collection instruments. The questionnaire consisted of three axes. The first axis …

Determining The Optimal Ratio Of Foreign Currency In Commercial Banks: An Analytical Study Of Exchange Rates, Abbas Ebd Al-Khudair Al-Shalan

Muthanna Journal of Administrative and Economics Sciences

The research aimed to help commercial banks avoid losses resulting from currency differences between the Iraqi Dinar and the US Dollar in their banking transactions and to estimate the optimal ratio for dealing in dollars. The research proved the impact of exchange rate fluctuations on local inflation rates and demonstrated the possibility of determining the optimal ratio for commercial banks' transactions in foreign currency, which avoids currency difference losses in their commitments and investments, as well as liquidity reduction risks. The research was conducted on a set of data on exchange rate fluctuations and inflation rates during the period (2005-2024). …

Examining The Role Of Digital Data In Supporting Financial Inclusion Through Fintech Services In Banks, Mohammed Sadiq Hlail Dhuwayhi, Alaa Nadim Odeh Attia, Dhulfiqar Hameed Abed Jaber

Muthanna Journal of Administrative and Economics Sciences

This paper attempts to explore the connection between the investment in digital data and the practice of financial inclusion through financial technology (FinTech) services in banks. The study applied a descriptive-analytic design and collected data using a questionnaire to a sample of employee of banking-sector. Statistical analysis has provided statistical significance regarding the positive relationship between the use of digital data and FinTech services, on the one hand, and the level of financial inclusion, on the other. It was also revealed that the quality of digital information and its integration with technological services can increase the availability of financial services …

The Sustainable Balanced Scorecard And Its Role In Performance Measurement And Evaluation To Achieve A Sustainable Competitive Advantage: A Case Study At Baghdad Soft Drinks Company, Amer Mansoor Hasoon, Basima Naser Hossein

Muthanna Journal of Administrative and Economics Sciences

The purpose of this research is achieving the Sustainable Balanced Scorecard (S.B.S.C) (financial and non-financial) in the measurement and evaluation of the performance for having a sustainable competitive advantage in Baghdad Soft Drinks Company in Iraq. In the research method in the theoretical part, the method used is deductive and then in the practical part in the company (the object of the research) is used by inductive method to realize the research objectives. It applies for the financial statements for 2023, 2024 and 2025. The previous data of the financial department of the company (accounting formulas subject) were merged and …

Human Capital Quality, Innovation And Economic Growth In Emerging Economies, Sajjad Karim Al-Juthaier

Muthanna Journal of Administrative and Economics Sciences

Objective: This study aims to uncover the long-term relationship and dynamics between local innovation, economic growth, and human capital quality in emerging markets and developing economies.
Methodology: The study employed Panel Distributed Lag Autoregressive (ARDL) and Nonlinear Autoregressive (NARDL) model frameworks for data analysis. The Human Capital Quality Index (HCQI) was developed over time (from 2015 to the present) for 52 countries, demonstrating a long-term and short-term asymmetric cointegration relationship between these data, exhibiting both symmetrical and asymmetrical patterns across different periods and within their respective sample intervals.
Results: The results revealed explanatory threshold effects, indicating that the optimization benefits …

Financial Recovery Capital: Exploring The Role Of Extension Education In Promoting Substance Use Recovery, Alex Elswick, Nichole L Huff, Omolola A. Adedokun, Leslie Workman

Journal of Extension

Substance use is a widespread and complex public health challenge. Financial stress (e.g., unemployment, inadequate housing, transportation access, poor financial literacy) is pervasive among people with substance use disorder (SUD). However, few educational interventions exist to address financial stress for this group. Through the theoretical lens of recovery capital (an asset-based approach that describes the totality of resources that support SUD recovery), we summarize the association between financial stress and substance use, offering implications for Extension educators by highlighting PROFIT, an exemplary program that leverages Extension education as a tool to promote financial recovery capital among people with SUD.

From Beijing To Budapest: Did U.S. Tariffs Rewire Global Value Chains Toward Central And Eastern Europe?, Neli Petric '27, Guangjun Qu

Annual Student Research Poster Session

The main research question guiding our work was whether the U.S.-China trade war, which began in 2018 and has continued through new rounds of tariffs and policy uncertainty, has generated meaningful and lasting economic effects for CEE economies. In addressing this question, we were interested not only in whether trade volumes changed, but also in how the region may be repositioning itself among three major economic partners: the European Union (EU), China, and the United States. We deliberately placed the European Union first in our analysis because CEE economies are geographically, institutionally, and economically part of Europe, even though their …

School Funding Allocation And Non-Beneficiary Stakeholders, Ngoc Pham '27, Kavi Thakkar, Ryan Rudderham

Annual Student Research Poster Session

Do non-beneficiaries care about how school districts allocate funding gained from taxes paid by them?

Little Bighorn Days 2026, Hardin, Montana, Emma Keinath-Lopez

Institute for Tourism and Recreation Research Publications

This study was conducted for Little Bighorn Days to provide insight into the characteristics of attendees of the 2026 Little Bighorn Days event hosted in Hardin, Montana. Seventy attendees of the event completed the survey. Results show that the majority of respondents were Montana residents, with 66% residing in Montana and 85% of Montana respondents residing in Big Horn County. Respondents from outside Big Horn County spent an average of five nights in Montana and reported a total spending of $24,994.00, with the highest expenditures occurring in hotel/motel/bed and breakfasts, restaurants/bars, retail goods/services, and gasoline/diesel. Overall, attendees reported high levels …

River City Roots Festival 2026, Missoula, Montana, Emma Keinath-Lopez

Institute for Tourism and Recreation Research Publications

This study was conducted to provide insight into the characteristics, spending patterns, and satisfaction levels of attendees at the 2026 River City Roots Festival in Missoula, Montana. A total of 251 attendees completed the survey. Approximately 85% of respondents were Montana residents, including 72% who resided in Missoula County. Among respondents from outside Missoula County, 74% spent at least one night away from home. Visitors spent an average of 3.9 nights in Montana and 2.9 nights in Missoula. Fifty-six respondent groups from outside of Missoula County provided expenditure information, reporting an estimated $44,397.38 in total visitor spending in Missoula. The …

Nonresident Travel Pattern Analysis, 2021-2025, Kira Minehart

Institute for Tourism and Recreation Research Publications

This report summarizes nonresident travel patterns across Montana for the 2021– 2025 survey period, prepared by an independent contractor for the Institute for Tourism and Recreation Research (ITRR) at the University of Montana.

The analysis reconstructs each survey respondent’s most likely travel route through Montana using their recorded entry gateway, towns marked along the route, and exit gateway. Of the 40,837 nonresident survey respondents collected from 2021 through 2025, 5,004 (12.3%) could be reconstructed into mappable routes; these routed respondents are the basis for the analysis that follows and are referred to throughout as “visitors.” Non-routable respondents either did not …

Monetary Policy Transmission And Real-Sector Growth In Nigeria: A Critical Review Of Channels, Constraints And Enterprise Implications, Olusegun Timothy Odesola Dr., Oluwatoyin A. Kayode‑Akeremale

Bullion

This article critically reviews monetary policy transmission in Nigeria and its implications for real-sector growth and enterprise performance. It demonstrates that the credit channel dominates, while the interest rate channel remains weak due to structural rigidities, low pass-through, and supply-side constraints. The exchange rate and expectations channels play contingent roles but are undermined by heavy central bank intervention and fiscal dominance. Transmission effectiveness is constrained by shallow financial intermediation (private credit <20% of GDP), financial dualism (large informal finance sector), fiscal dominance (CBN financing of government deficits), underdeveloped capital markets, and institutional weaknesses (weak contract enforcement, information asymmetries). These constraints impose asymmetric burdens on small and medium enterprises (SMEs), which are disproportionately harmed by monetary tightening due to limited access to alternative finance and higher information opacity. The paper proposes a novel conceptual framework integrating transmission channels, structural constraints, and enterprise heterogeneity. It identifies critical research gaps firm-level micro-mechanisms, non-bank intermediaries, comparative African perspectives, targeted policy instruments, digital finance, nonlinearities, expectations, and spatial dimensions and outlines a forward-looking research agenda. Key recommendations include strengthening banking competition, addressing fiscal dominance via statutory limits on ways and means, scaling credit guarantee schemes for SMEs, deepening capital markets, enhancing monetary-fiscal coordination, and developing a coherent digital finance regulatory framework.

Inflation, Food Affordability And Consumer Adaptation In Nigeria: Evidence From The Akara And Kuli Kuli Social Media Debate, Godwin Okatahi Oniwon Dr

Bullion

Nigeria's persistent inflation has made food affordability and purchasing power prominent concerns in public discourse. This study examines social media discourse surrounding the Akara and Kuli Kuli debate in Nigeria, focusing on how users framed food affordability, purchasing power, household coping and wider economic hardship. using quantitative content analysis complemented by qualitative interpretation, the study analysed 1,200 publicly accessible posts from X, Facebook, Instagram, TikTok and Threads. Findings show that rising food prices and food affordability dominated the discourse, alongside purchasing pov,'er decline, perceived household coping and consumer adaptation. The study shows how social media provides insight into public interpretations …

Technology, Green Finance, And Monetary Policy Transmission: A New Framework For Sustainable Economic Transformation, Bandele Amoo, Adedapo Adenekan

Bullion

Conventional monetary policy transmission frameworks pay limited attention to the growing roles of technological innovation and green finance in shamng financial intermediation and sustainable economic development. This paper addresses this gap by developing the Technology-Driven Green Finance Transmission (TGFT) Framework, a conceptual framework that explains how technology strengthens monetary policy transmission through green financial markets to support sustainable economic transformation. Drawing on monetary economics, institutional economics, information economics, and sustainable finance, the paper integrates these perspectives into a unified analytical framework and applies it to the Nigerian context to illustrate the interactions among digital financial infrastructure, green finance, and monetary …

Effect Of Forensic Accounting Techniques On Financial Statement Fraud In Microfinance Banks In Nigeria, Ajewole Oluwasola Dada, Professor Adeoye A. Afolabi

Bullion

Financial statement fraud threatens confidence in Nigeria's microfinance banking sector. Anchored on the fraud diamond theory, this study examined the effects of anonymous communication, ratio analysis, inspection and observation, and fraud risk assessment. A cross-sectional survey of 225 professionals across Nigeria's six geopolitical zones yielded 222 usable responses. Regression results showed a significant inverse relationship between the techniques and fraud (Ra = .583; adjusted = .575; p < .001). The study concludes that forensic accounting techniques materially constrain fraudulent reporting and recommends their formal integration into microfinance banks' enterprise-risk, audit, and supervisory frameworks.

Artificial Intelligence, Economic Governance And Financial Stability In Nigeria: Emerging Risks And Policy Opportunities, Suleiman Usman Yusuf

Bullion

This paper examines how artificial intelligence (AI) is reshaping economic governance and financial stability in Nigeria between 2024 and 2026. Using qualitative analysis of Central Bank of Nigeria (CBN) regulations, national AI policy documents, reports of international standard-setters, and recent empirical studies, it finds that AI strengthens fraud detection, economic nowcasting and oversight of public expenditure. However, it also introduces risks, including cybersecurity threats, market concentration, algorithmic bias, herding behaviour, and explainability risks, which gaps in regulatory capacity, data, and infrastructure magnify. The paper concludes that Nigeria needs a risk-proportionate AI supervisory framework, mandatory algorithmic audits and phased institutional capacity …

Central Bank Of Nigeria (Cbn) Global Award 2026: Strategic Reforms, Economic Stabilisation And Institutional Excellence Under The Leadership Of Governor Olayemi Cardoso, Polycarp M. Ishaku

Bullion

This paper examines the recognition of the Central Bank of Nigeria (CBN) as Central Bank of the Year 2026 within the context of the reform agenda initiated under Governor Olayemi Cardoso in September 2023. Using a descriptive analytical approach and evidence from the CBN, IMF, World Bank, and FATF, the study assesses reforms in monetary policy, foreign exchange market liberalisation, institutional governance, and digital financial inclusion. Findings indicate that the reforms contributed to moderating inflationary pressures, clearing a US$7 billion FX backlog, strengthening external reserves, facilitating Nigeria's exit from the FATF grey list, and enhancing banking sector resilience. The paper …

Public Rhetoric And Private Strategy: The World Bank's Relationship With Mexico Through The 1980s Debt Crisis, Phillip Purcell

Holster Scholar Projects

This project investigates how the World Bank's relationship with Mexico changed through the 1980s debt crisis and whether the institution's internal assessments differed from its public presentation. Drawing on archival memoranda, correspondence, briefing papers, and publicly available reports, the study compares World Bank deliberations with official statements and publications. It demonstrates that examining these private and public records together provides a clearer understanding of how the Bank formulated policy, exercised influence over Mexico's economic strategy, and responded to the challenges of debt, adjustment, and reform. More broadly, the project contributes to understanding the role of international financial institutions in shaping …

Mexico Consensus Economic Forecast, Volume 29, Number 3, Thomas M. Fullerton, Steven L. Fullerton

Border Region Modeling Project

No abstract provided.

Borderplex Business Barometer, Volume 10, Number 10, Thomas M. Fullerton Jr., Steven L. Fullerton

Border Region Modeling Project

No abstract provided.

Editor-In-Chief's Note, Surekha K. Rao

Midwest Social Sciences Journal

No abstract provided.

Time And Money: Patterns Of Nonstandard Work Across The First Year Of Covid-19, Ellen M. Whitehead, Alison Winiarski, Emily Wornell, Justin Schupp

Midwest Social Sciences Journal

The COVID-19 pandemic had a well-documented impact on the formal economy, with the extent of these consequences varying across industries and sociodemographic groups. Less attention has been paid to whether the nonstandard economy, including informal and gig work, mirrored this broader economic fallout. We draw on 2019 and 2020 data from the Survey of Household Economics and Decisionmaking to assess participation in, time spent on, and money earned from nonstandard work across the first year of the pandemic. We find evidence of an overall decline in participation in nonstandard work during this time. However, our results indicate heterogeneous experiences across …

George C. Roberts Award Recipients

Midwest Social Sciences Journal

No abstract provided.

Submission Guidelines

Midwest Social Sciences Journal

No abstract provided.

Benefit-Cost Analysis: A Practitioner’S Guide, Hue Vuong, Amir Abadi Ghadim, Paul Mattingley, Ross Kingwell, Vilaphonh Xayavong, Tafesse Estifanos, Dipesh Maharjan, Nicholas Thorsager, Christophe D'Abbadie, Johnny Machon, Sud Kharel

Farm Systems and Economics published reports

This guide provides government agency staff with a comprehensive, practical and nationally aligned framework for conducting Benefit-Cost Analysis (BCA) of public investments. BCA is a systematic approach to comparing the full range of expected costs and benefits of a proposed investment, expressed in monetary terms where possible. It helps determine whether an investment is likely to deliver net benefits to society and whether public resources are being directed towards initiatives that generate the greatest overall value. BCA is one of the primary and most widely recommended economic appraisal approaches used across Australian governments when assessing major public investments.

Mission And Editorial Policy

Midwest Social Sciences Journal

No abstract provided.

Volume 29, Issue 1 Full Contents

Midwest Social Sciences Journal

No abstract provided.