Digital Commons Network^™

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

Muthanna Journal of Administrative and Economics Sciences

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

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

Muthanna Journal of Administrative and Economics Sciences

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

Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan

Muthanna Journal of Administrative and Economics Sciences

The research aims to explore ways to reconcile adherence to the sharia principles governing Islamic financial products. The study examines how the established values and principles of the Islamic financial system contribute to enhancing trust and legitimacy, while innovation facilitates the adoption of modern financial technologies and instruments to meet evolving market needs. Drawing on a review of literature and applied studies, the research provides a theoretical framework that links the preservation of Sharia heritage with the introduction of new initiatives designed to boost efficiency and flexibility in financial services. Additionally, the study discusses the challenges that institutions face in …

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

Muthanna Journal of Administrative and Economics Sciences

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

(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi

Muthanna Journal of Administrative and Economics Sciences

In many scientific applications, data follow a pattern indicating a rapid decline in the probability of survival over time. The Rayleigh Pareto distribution is often used to model these patterns, but it sometimes lacks sufficient accuracy in representing the points that occur at the beginning of failure. In the practical aspect, most people are exposed to sudden death as a result of respiratory infection, especially in old age, so we need distributions that are more consistent to solve these problems. The aim of the research is to study a new formula for the Rayleigh Pareto distribution by adding an additional …

The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the role of strategic alignment as an independent variable and its correlation with sustainable competitive advantage as a dependent variable at Al-Maarif University College. The researcher employed a descriptive-analytical methodology, which comprised a cohort of faculty members from the college, with a sample size of 72 respondents. The researcher employed a questionnaire as the primary instrument for data collection, utilising the statistical software (SPSS) in conjunction with (Excel) for data analysis. Research has demonstrated a direct correlation and beneficial effect of strategic alignment in its dimensions (communication, value, governance, partnership, infrastructure, skills) on sustainable competitive …

Criminalising Ecocide For Climate Justice And Global Security, Norain El Gebely

COP30

The climate emergency is deepening and needs urgent attention involving radical, binding, and multilateral measures. Ecocide is the large-scale and deliberate destruction of ecosystems which undermines human security, destabilizes the fragile states and increases geopolitical tensions. It has been contended in this policy brief that ecocide needs to be internationally criminalized pursuant to the Rome Statute of the International Criminal Court (ICC) to place environmental destruction firmly within the scope of global peace and security. The proposals promote climate justice by prioritizing certain countries, which include Equatorial countries, industrializing high emission countries and the Small Island Developing States (SIDS) through …

Climate Justice Across Borders: Responding To Ecocide And Displacement, Camila Micheletti Flores

COP30

This policy paper examines how climate change accelerates cross-border displacement, especially in regions most vulnerable to ecocide and environmental degradation. Climate refugees remain unprotected under international law, as the 1951 Refugee Convention excludes environmental grounds for asylum, leaving populations exposed to human rights violations and securitized responses. It analyzes legal and institutional gaps, highlighting failures in global climate governance and the disproportionate risks faced by SIDS and other affected regions. The paper calls for COP30 to mandate a high-level UNFCCC forum on climate displacement and ecocide to build a just, cooperative, and rights-based international framework.

Cv: Shanon Gillette (Criminal Justice, Public Safety Administration)), Shanon Gillette

Justice, Law, and Public Safety Studies Department Faculty Curricula Vitae

No abstract provided.

Real-World Use Of Classic And Non-Classic Psychedelics In Hispanic/Latino Adults With Obsessive-Compulsive Disorder: International Findings From The Latino Study, David S Mathai, Jill O Robinson, Kevin Wagner, Logan Neitzke-Spruill, Dayan Berrones, Jacey L Anderberg, Renee M Frederick, Vanessa Zavala Cruz, Josselyn S Muñoz, Latin American Trans-Ancestry Initiative For Ocd Genomics, Brazilian Obsessive-Compulsive Spectrum Disorder Working Group;, Carolyn I Rodriguez, Lynnette A Averill, James J Crowley, Eric A Storch, Amy L Mcguire

Center for Medical Ethics and Health Policy Staff Publications

Objective: Despite growing research on the potential mental health benefits of psychedelics, there has been limited study of these drugs in populations with obsessive-compulsive disorder (OCD) and with Hispanic and Latin American (H/L) ancestry.

Methods: Demographic and clinical assessments were conducted as part of the Latin American Trans-ancestry Initiative for OCD genomics (LATINO) Study in H/L participants with OCD living throughout the Americas. Self-reported data on the prevalence of naturalistic psychedelic use and associated outcomes on OCD symptoms were collected in a subsample of 2,639 adults. Descriptive statistics and regression analyses were used to assess psychedelic use, predictors of use, …

Opportunities And Barriers To Engaging Caregivers In Firearm Suicide Prevention: Findings From Focus Groups With Caregivers Of Veterans, Katherine Macwilliams, John Marmion, Dee Blascyk, Sharon Urbina, Rachel Moyers, Gala True

School of Medicine Faculty Publications

Background: Firearms are involved in more than 70% of U.S. Veteran suicides. Caregivers, defined as family members or concerned significant others, can play an important role in firearm suicide prevention through initiating conversations about secure firearm storage with Veterans. Our objective was to explore caregivers’ experiences with lethal means safety (LMS) conversations and identify perceived barriers to caregivers discussing LMS with healthcare providers and with Veterans. Methods: We conducted focus groups with 32 caregivers with experience caring for a Veteran at risk for suicide. Qualitative data were analyzed using thematic analysis. Results: We identified three primary themes: 1) caregivers recognize …

Bridging The Mitigation Gaps : Technology And Climate Finance In An Equitable Global Transition, Iten Hassan

COP30

Mitigation has been the scope of all international climate negotiations ; nevertheless, COP30 Agenda highlights the urgency in scaling up the ambition in reducing CO2 emissions , shifting towards renewable energy sources, mitigating for the 1.5°C and the Net-Zero target. This Policy Paper aim is bridging the gaps between The Global North (Developed) countries and The Global South (Developing) countries by exploring the main challenges that face both developed and developing countries when mitigating , using London and Egypt as prime examples, respectively; nevertheless, it proposes solutions for both countries in terms of the key pillars for the implementation techniques …

The Mediterreanean We Share: Enhancing The Eu-Mediterranean Cooperation In Education And Capacity Building For A Resilient Climate Action, Achref Ininou

COP30

The Euro-Mediterranean region is facing growing inequalities, and regional resilience is being put to the test as we deal with escalating climate challenges. Although the significance of education and capacity building is emphasized by frameworks like SDG 4 and Article 6 of the Paris Agreement, regional efforts are still dispersed, short-term, and frequently not monitored and evaluated. Through inclusive education, the development of green skills, and regional cross-border collaboration, this policy paper highlights that people, especially youth, must be at the center of climate strategies. Strong monitoring and evaluation systems are necessary, though, to guarantee the long-term viability of these …

Young Indigenous Women And The Low-Carbon Future: Female Political Representation And Knowledge In The Energy Sector In Brazil, Fernando Da Gama

COP30

The transition to a low-carbon economy is an ethical imperative in the face of the climate crisis, demanding actions that encompass social justice, gender equity, and Indigenous leadership. It is therefore urgent to include young Indigenous women in the design and implementation of sustainable energy solutions, as demonstrated by case studies in the Brazilian Amazon. Despite the central role of Indigenous peoples in environmental protection, international climate finance still overlooks community-based initiatives, allocating less than 1% of global resources directly to these populations. Indigenous women face additional challenges due to gender and technical access barriers. There is a clear need …

"From Global Stocktake To Global Delivery: A Policy Roadmap For Cop30 Implementation" How Can We Hold Stakeholders Accountable And Foster Global Collaboration?, Joshua Underhill

COP30

The Earth is facing a climate catastrophe. According to NASA (2024), the Earth's average surface temperature in 2024 was the warmest on record. The same article outlines that the Earth is about 1.47 degrees Celsius warmer than the preindustrial period1. A core mechanism designed to address this challenge, and other key concerns, is the Global Stocktake GST, which is a process within the Paris Agreement assessing collective progress towards key goals.

This policy paper will primarily focus on the history of the global stocktake, before delving into the future of the GST, the NDC, and global mutirao, all with the …

Accountability Systems For Post-Gst Implementation: Strengthening Global And National Governance To Ensure Transparency, Compliance, And Equity In Delivering The Paris Agreement, Binama Nyacyesa

COP30

This policy paper, developed by the Rwandan delegation in the COP30 Simulation, proposes the establishment of a comprehensive accountability architecture in order to translate the outcomes of the Global Stocktake (GST) into transparent, equitable, and enforceable climate action. Building on this year's COP Presidency's emphasis on mutirão, which is inclusive collective action, this paper outlines different governance mechanisms that could strengthen compliance, both at global and national levels, integrate Common But Differentiated Responsibilities (CBDR) into their monitoring frameworks, and embed adaptation tracking in line with the Sharm El-Sheikh Adaptation Agenda (SAA). Using Rwanda's track record in governance and regional leadership …

From Dialogue To Delivery: Engaging Non-State Actors In Gst Follow-Up, Aya Mohamed

COP30

Climate action is falling short where it matters most, on the ground, because those doing the work are often excluded from the system's tracking progress. The Global Stocktake (GST), meant to assess global climate efforts, remains focused on national governments, leaving out non-state actors (NSAs) who lead much of the real-world delivery. This exclusion stems from structural gaps in Nationally Determined Contributions (NDCs) and the lack of formal ways for NSAs to engage meaningfully. Existing tools, like voluntary platforms and consultations, are not enough, they lack enforcement and true integration. This paper proposes two practical solutions: AI-powered Nested Climate Accounting, …

Cop-30 Simulation Report Ignite And Insight: A Global Mutirão, Anes Saadi

COP30

The first Global Stocktake (GST) certifies that there is a widening gap between our collective ambition and the real-world deliveries. And while the COP29 did set a new climate finance floor of US$300 billion/yr by 2035, the science however showed that this is far below developing country needs, and the current trajectories still overshoot the Paris 1.5 C limit. With the most recent updates, Article 6 market rules are now in full operation. That is inclusive of a mandatory 5% "share of proceeds" for the Adaptation Fund; it is an underused lever to channel resources to the frontline communities (UNFCCC, …

Strengthening Climate Empowerment In Pharmacy Education And Practice: A Literature Review, Hend Ahmed

COP30

Pharmacists are increasingly acknowledged as essential contributors to climate resilience as climate change poses ever-increasing challenges to global health. Within the framework of the United Nations Framework Convention on Climate Change (UNFCCC), Action for Climate Empowerment (ACE) provides a framework that is focused on capacity building, public engagement, and education. The application of ACE principles to pharmacy practice and education to advance sustainability is examined in this article. It looks at national projects that support ACE objectives like Kerala's pharmacy-led waste management campaign and the Greener-NHS programme. The review finds gaps and opportunities for incorporating climate action into pharmacy through …

Schools As Hubs For Cultivating Climate Literacy And Action In Egypt, Kenzy Al Ruwaini

COP30

Partial reforms within the national education system across Egypt during 2022 as Egypt worked towards better fulfilling its promises to becoming more sustainable. These reforms aimed to better build students' capacity and their involvement in climate initiatives. However, noting the important role of schools in student development, this paper puts forward a call for more comprehensive reforms that aim to target more than just students' theoretical understanding. Remarking the vitality of a changed understanding and interaction between the students and the environment. As well as ensuring that the students learn to become active members of their community with a profound …

Bachelor's Degrees And Earnings In The Mountain West, 2022, Anthony Arroyo, Sydney Mitchell, Lara Karaalp, Caitlin J. Saladino, William E. Brown Jr.

Higher Education

This fact sheet presents 2022 data on the median annual earnings of bachelor's degree holders for specific fields of degrees (FODs) across the five Mountain West states of Arizona, Colorado, Nevada, New Mexico, and Utah. This fact sheet also examines the share and earnings of individuals with less than a bachelor’s degree compared to bachelor’s degree holders in the three Mountain West metropolitan statistical areas (MSAs) appearing among the 30 largest MSAs in the United States: Phoenix-Mesa-Chandler, AZ; Denver-Aurora-Lakewood, CO; and Las Vegas-Henderson-Paradise, NV. The “Field of Bachelor's Degree in the United States: 2022” report from the U.S. Census Bureau …

Phasing Out Fossil Fuels And Accelerating Renewable Energy Resources, Pakiza Khalid

COP30

This paper examines the challenges and opportunities in reducing greenhouse gas emissions through the phase out of fossil fuels and acceleration of renewable energy. The 3 areas of interest discussed are: fossil fuel subsidies, electric grid infrastructure and decarbonisation challenges in industrial and transport sectors. The two policy recommendations include development of a national just transition framework and integration of energy storage systems in grids. This paper is directly aimed at governments and policy makers.

Capacity Building: Climate Literacy And Sustainability Integration In Teachers’ Education And Training., Jomana Abdelhamid

COP30

Despite the existing efforts done towards prepping a climate literate youth whom are aware of the changes affecting our environment and ecosystem, there is still an existent gap in the translation of these efforts to reach a younger audience and their interpretation into feasible knowledge and action-oriented programs. Hence, this paper delves deep into an analysis of the methods of integration of Eco-Entrepreneurship and environmental education in teachers’ education to prep them for the inclusion of climate education in national curriculums. Furthermore, this paper discusses some of the barriers teachers face when fusing green skills and knowledge in their curricula. …

Non-State Actors: Opportunity Or Challenge To Ace And Capacity Building Under Cop30 Mutirão Action Plan, Youssef Moftah

COP30

This policy paper focuses on the role of non-state parties in climate action under COP30. The paper highlights clearly the gap of state actors’ action and their inability alone to meet their requirements in order to make clearly effective steps in their climate change agendas. Following on from previous work frames of the UNFCCC and its subsidiary bodies alongside national and local initiatives the paper shows the past efforts linking them with this year’s presidency and its action plan of "mutirão". The focus of this paper is on building ACE capabilities especially axes of training, public participation, and international cooperation …

Open-Source Hardware For Renewable Energy Workforce Development, Mohamed Abbas

COP30

The renewable energy markets are undergoing significant developments; there is a considerable gap between the industry requirements and the available skillful workforce. According to the International Renewable Energy Agency (IRENA, 2024), the renewable energy industry globally employed 16.2 million people in 2023, with estimates showing a significant increase to around 40 million by 2050, depending on the achievement of a 1.5°C scenario. Though the continuous expansion of the workforce continues, there is still a shortage that will be difficult to fill. This shortage is a serious problem, especially in developing countries, where climate change is prompting the establishment of new …

From Awareness To Action: The Educational Pillar Of Capacity Building And Ace, Eman Akrout

COP30

Education has always been identified as the most potent medium for sustaining long-term climate action by helping students, teachers, and communities understand climate risks and participate in solution building. This literature review will therefore focus on how education helps build capacity and contributes to Action for Climate Empowerment (ACE). As recent reports indicated by IPCC and UNESCO have also highlighted, climate education heightens the level of awareness supportive of green jobs while improving the resilience of a community. However, there is a lack of climate material in most schools with untrained teachers posing a huge gap in the international efforts …

Sparking Change: Building Local Technical Capacity For Climate Resilience And Energy Access, Elena Sales

COP30

Globally, 666.5 million people still lack access to electricity, the vast majority residing in rural areas in the Global South. The same communities are also among the most vulnerable to climate change, facing rising temperatures, extreme weather and environmental degradation - yet they lack the energy resources needed to adapt and build resilience. Community-led distributed renewable energy (DRE) systems, from household solar to community mini-grids, can help accelerate the global adoption of renewable energy while empowering the most marginalized communities to have the capacity to lead the transition. For these systems to be sustainable, communities must be paired with direct …

Climate-Ready Health Systems: A Regional Strategy For Building Climate-Health Capacity In North Africa, Donia Khaled

COP30

North African nations are highly exposed to the climate-health crisis, facing combined risks that greatly impact vulnerable groups. These include repeated climate-related disease outbreaks, plus more heat waves and droughts. Existing health education and infrastructure aren't ready to handle these issues. A dual-track strategy to build regional climate-health capacity is proposed in this policy paper: A) integrate climate-health education into medical and public health curricula at all universities across North Africa; and B) launch a multilingual Continuous Professional Development (CPD) platform will develop health workers and students, adaptation through knowledge sharing, building local leadership, and ensuring fair access to resources. …

From Ndcs To Gdcs : Reforming Carbon Markets For A Just Net-Zero Transition, Tolojanahary Andriantsoavina

COP30

The climate crisis is here, and it demands that we act together — and act now. The reality is deeply unfair: the Global South, which contributes the least to global greenhouse gas emissions, is paying the highest price for climate change. Communities face floods, droughts, and other devastating impacts, yet they have the least access to the resources needed to adapt. Current Nationally Determined Contributions (NDCs) are falling short, held back by gaps in fairness, accountability, and real action on the ground. Shockingly, less than 10% of international climate finance reaches the local communities who need it most. This paper …

Driving Climate Mitigation And Health Equity In Rapid Test Diagnostics (Rdts): A Sustainable Biodegradable Patch Solution, Sarah Abozeid

COP30

Total energy-related CO2 emissions increased by 0.8% in 2024, hitting an all-time high of 37.8 Gt CO2, driven primarily by energy, transport, and industrial sectors. The healthcare sector, often overlooked in mitigation discussions, contributes 4.4% of total global GHG emissions, a footprint exceeding that of many countries. Disposal of petroleum-based plastics—especially through incineration—emits approximately 2.7 tonnes of CO2 equivalent (CO2e) per tonne of plastic burnt. Production itself accounts for around 2.5 tonnes CO2 per tonne of

plastic, making the combined lifecycle emissions significant when including end- of-life incineration or decomposition. Around 16,000 tonnes of plastics are

produced globally for rapid …