Digital Commons Network^™

Workplace Stress And Coping Mechanisms Among Law Enforcement Officers In Akwa Ibom State, Nigeria: An Empirical Study, Akaninyene O. Unaam, Akanimo A. Unaam Esq.

African Journal of Criminology and Justice Studies

Law enforcement officers face unique occupational stressors that can impair well-being and performance. This study examined stress levels and coping mechanisms among police officers in Akwa Ibom State, Nigeria, within Lazarus and Folkman's transactional framework. A cross-sectional descriptive survey was conducted among 400 randomly selected officers. Data were collected using the Perceived Stress Scale (PSS-10) and Brief COPE inventory. Descriptive statistics, chi-square tests, and hierarchical multiple regression were employed. Moderate stress levels predominated (52.5%), with high stress reported by 32.5% of officers. The mean PSS score was 24.6 (SD = 5.8). Significant associations emerged between stress and years of service …

Language As A Strategic Security Resource: Criminological Perspectives On Collective Efficacy, Cultural Security, And Community Resilience, Declan Onwudiwe

African Journal of Criminology and Justice Studies

Language is typically examined as a medium of communication, identity formation, cultural transmission, and education. This article advances a broader argument: language should also be understood as a strategic security resource and a significant criminological variable. Drawing on collective efficacy theory, societal security scholarship, linguistic relativity, decolonial language theory, and ethnolinguistic vitality theory, the article argues that language can facilitate social cohesion, informal social control, intelligence gathering, conflict resolution, procedural legitimacy, and community resilience. Indigenous African languages serve as repositories of historical memory, customary law, social norms, and security-relevant knowledge that may contribute to public safety and social order. The …

The Impact Of Earnings Quality On Firm Value: The Mediating Role Of The Cost Of Capital, Mostafa Abd Alhussen Ali, Ahmed Jamal Kadhim, Ali Abdulamer Kadhim

Muthanna Journal of Administrative and Economics Sciences

The effect of earnings quality on firm value is examined and whether the cost of capital is a mechanism that provides economic linkages between earnings quality and corporate valuation is tested.
The study uses archival panel data for 40 non-financial companies, which are listed on the Iraq Stock Exchange, in the four sectors of industry, hotels and tourism, agriculture, and telecommunication. The performance-matched discretionary accrual is used as the measure of earnings quality, Tobin's Q as a measure of firm value and the weighted average cost of capital (WACC) as a measure of cost of capital. The hypotheses are tested …

The Impact Of Occupational Health Within The Workplace On The Well-Being Of Workers, An Analytical Study In The Muthanna Education Directorate, Zaina Falih Hameed Al-Jayashi

Muthanna Journal of Administrative and Economics Sciences

Occupational health in the workplace is a vital concept for enhancing employee well-being. This research aimed to foster a healthy, comfortable work environment that conveys the organization’s genuine care—thereby instilling a sense of positivity, belonging, and responsibility among employees, and motivating them to perform their duties willingly and sincerely. The study addressed the issue of how the absence of a healthy workplace environment negatively impacts employee well-being. Conducted at the Al-Muthanna Education Directorate headquarters, the study surveyed a sample of employees across various professional and educational levels, with 98 respondents participating in 2024. The research hypothesized that workplace occupational health …

Strategic Ambidexterity And Its Role In Achieving Organizational Brilliance: An Analytical Study Of The Opinions Of A Sample Of Employees In Private Schools In Nineveh, Shuaib Ahmed Aziz Al-Mawla

Muthanna Journal of Administrative and Economics Sciences

Purpose: This research aims to study the relationship between Strategic Ambidexterity and organizational Brilliance in private schools in Nineveh Governorate.

Design/Methodology: Based on a stratified random sample, 118 questionnaires were distributed to principals, assistant principals, and staff members across several private schools in Nineveh Governorate; 115 questionnaires were found valid for use. Subsequently, the data were analyzed using AMOS 24 and SPSS 27 software.

Theoretical Results: The results reveal a knowledge gap regarding the nature of the relationship between Strategic Ambidexterity and organizational Brilliance. Therefore, we conclude that the Strategic Ambidexterity of private school administrations will lead to the exploration …

The Impact Of External Audit Quality On Reducing Financial Distress Risk For Companies: The Mediating Role Of Liquidity Management, Ammar Abid Al-Kader Atta, Ghadah Tareq Abd Ulmajeed

Muthanna Journal of Administrative and Economics Sciences

The present study aims to examine the effect of external audit quality on the financial distress risk of non-financial listed companies in Iraq, especially the role of liquidity management as a mediator. The research uses panel regression analysis and the Sobel test based on panel data of 65 companies from 2014 to 2024 (715 firm-year observations). Altman's Z-Score is used to measure financial distress risk, the external audit quality is measured by a Big Four auditor dummy, and the liquidity management is measured by the current ratio. The results indicate that the quality of external audit has a significant positive …

Oil Revenues As A Driver Of Macroeconomic Shocks: A Structural Vector Autoregression (Svar) Analysis Of The Interlinkages Among Economic Growth, Inflation, And Exchange Rate In Iraq, Wafi Salam Sulaiman Al-Suwaidi, Saif Al-Din Muhannad Abdul Qadir Al-Sarraf

Muthanna Journal of Administrative and Economics Sciences

This study investigates the structural impact of oil revenue shocks on the Iraqi economy over the period 1990–2024 using a Structural Vector Autoregression (SVAR) model. The analysis focuses on the dynamic interactions among oil revenues, economic growth, inflation, and the exchange rate. The results of the Phillips–Perron unit root test indicate that all time-series variables are stationary at level, justifying the estimation of the model in levels. The findings reveal that oil revenue shocks exert an immediate and statistically significant effect on inflation, whereas no significant contemporaneous impact is observed on either economic growth or the exchange rate. Furthermore, the …

“The Role Of Cyber Marketing In Achieving Marketing Share: “An Exploratory Study Of The Opinions Of A Sample Of Dairy Factory Employees In Mosul City”, Raad Yousif Waadallah Hussein, Rana Salem Mutab Al-Jubouri

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the role of cyber marketing—encompassing the dimensions of cyber attraction, cyber retention, cyber communication, and cyber learning—in achieving market share for dairy plants in Mosul. This study is conducted against the backdrop of a rapidly evolving competitive environment and the growing digital transformation within local markets. Its significance stems from the need for dairy plants to adopt modern marketing strategies that enhance their ability to reach customers, increase sales, and improve their competitive standing. The study employs a descriptive-analytical approach, utilizing SPSS (Version 26) and Smart PLS software. Data were collected from a sample of …

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 …

Muharremi, Robert, And Alisa Ramadani. Transforming A Guerrilla Into A Regular Army: From The Kosovo Liberation Army To The Army Of The Republic Of Kosovo. Cham: Palgrave Macmillan, 2024., Besa Kabashi Ramaj

Journal of Peace, Conflict, and Security Studies

Robert Muharremi and Alisa Ramadani’s Transforming a Guerrilla into a Regular Army: From the Kosovo Liberation Army to the Army of the Republic of Kosovo seeks to provide an accessible, academic narrative of Kosovo’s security transformation. It traces the evolution from the Kosovo Liberation Army (KLA), through the Kosovo Protection Corps (KPC), to the current Kosovo Security Force (KSF). The result of this evolution is a military force which today holds a full-fledged defense mission.

Visoka, Gëzim. The Derecognition Of States. Ann Arbor: University Of Michigan Press, 2024., Aidan Hehir

Journal of Peace, Conflict, and Security Studies

Gëzim Visoka describes the derecognition of states as “a puzzling feature in world politics” (p. 114). This is certainly true. For many decades derecognition was a peripheral concern given it was rarely practiced after the UN was established in 1945; one notable exception being the derecognition of Taiwan, which has been ongoing since the 1950s. In recent years, however, it has become of significantly greater interest as it has become more common; of the five cases Visoka examines – Taiwan, Western Sahara, Abkhazia, South Ossetia, and Kosovo – four are very definitely products of the post-Cold War era. Despite this, …

Hehir, Aidan. Kosovo And The “Internationals”: Hope, Hubris, And The End Of History. Cham: Palgrave Macmillan, 2024, Sead Zimeri

Journal of Peace, Conflict, and Security Studies

Hope is enjoying a scholarly renaissance. Building on the “standard account” of hope as a desire for an outcome believed to be possible, recent work by Luc Bovens, Victoria McGeer, Adrienne Martin, Darrel Moellendorf, Michael Milona, and Katie Stockdale has refined the concept, distinguishing it from optimism and expectation, and asking when hoping is rational and what it requires. Yet this literature has remained largely within moral psychology; sustained tests against concrete political history are rare. Conversely, the enormous literature on humanitarian intervention and state-building has had much to say about power, legitimacy, and paternalism, and almost nothing about hope. …

Sacred Loss And Moral Authority: Religious Leadership And Identity Reconstruction In Post-Conflict Societies, Kimberly C. Kennedy

Interdisciplinary Journal of Leadership Studies

This paper examines how religious leaders shape narratives of identity formation and reconciliation in post-civil conflict societies where violence, defeat, or political transition produces moral injury and crises of meaning. By drawing on themes of justice, forgiveness, and accountability, religious leadership can wield moral authority to influence public perception, guide healing processes, and support transitions from active conflict to more stable forms of peace. The paper explores how religious leaders reframe narratives of defeat, particularly in cases where a community’s cause was endowed with sacred meaning, creating a crisis of faith. It argues that this work is best understood as …

Front And Back Matter

The Foundation Review

No abstract provided.

Full Issue

The Foundation Review

No abstract provided.

From Rhetoric To Reality: Piloting Conversation-Based Reporting On Systems Change, Laura Rana Englert

The Foundation Review

The Climate Emergency Collaboration Group (CECG) is a philanthropic regranter aiming to unlock the power of international moments and systems to deliver a step-change in global response to the climate emergency. Both CECG’s work and the systems to which it contributes are characterised by complexity, non-linearity, and unpredictability.

CECG transformed its approach to reporting from traditional written reports using predetermined indicators to a conversation-based reporting (CBR) process prioritising depth over breadth and meaningful two-way exchange. CECG uses CBR to explore collective contributions to system change and drive evidence-informed decision-making.

This article provides a practice-based case study of CECG’s experience piloting …

Feedback Loops In Practice: A Case Study On Evaluating A Climate Collaborative, Mansi Shah, Amy Sherwood, Abbie Turiansky, Drew Koleros, Axum Teferra

The Foundation Review

Philanthropic support to address the climate crisis has grown substantially, yet it remains unclear how effectively philanthropies are learning from their investments, from each other, and from other actors about what generates meaningful impact. Evaluations have come under scrutiny, as conventional approaches often struggle to account for complexity and provide the timely insights needed for adaptive management.

In this article, the authors present the learning journey of a complex, systems-focused climate philanthropy initiative that uses structured feedback loops as an evaluation design. They describe how these loops were implemented over a two-year evaluation; discuss the choice of complexity-aware methods; and …

Spend-Down To Scale Up: Limited-Life Giving In The Climate Crisis, Madeleine C. Mckinnon, Samuel Rogers, David Gunsberg, Emma Mcintosh

The Foundation Review

This article shares first-hand experiences of a charitable foundation operating under a spend-down model, illustrating how a fixed time horizon shapes philanthropic and programmatic behavior. The authors discuss three conditions that a spend-down horizon reliably forces: the imperative to fund quickly, collaboratively, and boldly on shared goals; the discipline to concentrate capital with strategic focus; and the emphasis on learning and collaboration as both a means to optimize for impact now and to sustain and scale impact over the long term.

Authors explore the influence of these conditions in a series of case studies working towards a clean energy transition …

Analysis Of The Deborah Sampson Act Of 2020: Improving Women Veterans’ Care, Jessica N. Shipp

All Doctor of Nursing Practice (DNP) Scholarly Projects

Problem: Women Veterans are one of the fastest-growing populations served by the Veterans Health Administration (VHA), yet gaps persist in access to gender-responsive, trauma-informed care. Despite requirements established by the Deborah Sampson Act (DSA) of 2020, implementation remains inconsistent in Women's Health Primary Care Provider (WH-PCP) access, women's mental health (MH) services, military sexual trauma (MST) care, workforce capacity, care coordination, and accountability.

Aim of the Project: The aim was to evaluate the effectiveness, feasibility, equity, and implementation fidelity of the DSA using the Centers for Disease Control and Prevention (CDC) Policy Analytical Framework (POLARIS) and identify evidence-based recommendations to …

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 …

Malaria: Combatting World War Ii's Exhausting Nuisance, Mallory C. Steen Ms.

Undergraduate Research Symposium

This research poster discusses the role of malaria in World War II. Although not extremely fatal, the disease debilitated Allied soldiers fighting in the Pacific Theater. Through Allied cooperation, malaria cases were successfully reduced, which aided the Allied troops in winning the war.

Transfer Pricing Dispute Resolution: How Feasible Is The Implementation Of Safe Harbors In Indonesia?, Daniel Edgar Hirasma Saragi, Antonius Ragil Kuncoro

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study aims to explore the feasibility of implementing safe harbors in transfer pricing regulations in Indonesia. Safe harbors are alternative tax policies for taxpayers on specific transactions, which can exempt them from general provisions if meets certain specific regulations set by the tax authority (United Nations, 2017). Using a qualitative methodology, this study explores data from various literature and the results of interviews with experts in the field of transfer pricing. Moreover, this research utilizes interpretative paradigm, inductive approach, and descriptive study. With the help of NVIVO software, the researcher conducted a thematic analysis of the data obtained. This …

An Evaluation Of Southern Nevada’S Pediatric Care Ecosystem, David Damore, Tina Quigley, Nick Fiore

Policy Briefs and Reports

In 2024, The Lincy Institute and the Nevada Health and Bioscience Corporation released a report prepared by the consulting firm Tripp Umbach detailing the case for a stand-alone children’s hospital in Southern Nevada. Shortly thereafter, Intermountain Health announced it would build Nevada’s first such facility in Las Vegas, expected to open in 2030. To complement the hospital’s development, The Lincy Institute undertook an independent evaluation of the regional pediatric care landscape. The analysis draws on secondary data and discussions with advocates, health system administrators, practitioners, and providers. The report examines:

• Fiscal, resource, and workforce challenges underlying Nevada’s poor population-level pediatric …