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Articles 43501 - 43530 of 1517270
Full-Text Articles in Entire DC Network
Hybrid Learning For Rough Terrain Navigation Of Actively Articulated Wheeled Vehicles, Dhruv Mehta
Hybrid Learning For Rough Terrain Navigation Of Actively Articulated Wheeled Vehicles, Dhruv Mehta
All Dissertations
Conventional wheeled ground vehicles have been used for rough terrain navigation in the recent years. They consist of a chassis connected to wheels through passive, semi-active, or active suspension systems. However, their fixed configurations limit mobility and maneuverability, constraining their ability to autonomously navigate diverse and rough terrains. Autonomous Ground Vehicles (AGVs) face significant challenges in this regard, including varying terrain roughness, soil hardness, and obstacle crossing.
To address these limitations, Actively Articulated Wheeled Vehicle (AAWV) architectures have recently emerged, offering real-time geometric adaptability. AAWVs have chassis and wheels connected via articulated serial or parallel linkages. However, increased articulation introduces …
Teacher Self-Efficacy As A Moderator Of The Relationship Between Perceived Stressors And Overall Stress During The Covid-19 Pandemic: A Study Of Dominican Public-School Teachers In The Usaid Leer Project, Yira I. Vargas
All Dissertations
This study examined the predictive and moderating roles of teacher self-efficacy (TSE) in the relationship between teacher perceived COVID-19 pandemic-related stressors and overall stress among public-school teachers in the Dominican Republic. Using secondary data from the USAID Leer Project (2021), the study analyzed responses from 142 teachers who completed validated instruments measuring teacher self-efficacy (TSES), pandemic-related teacher stressors (Oros et al., 2020), and perceived stress (PSS-14). The study had three main objectives: (1) to examine whether pandemic-related stressors negatively predicted teacher self-efficacy in student engagement, instructional strategies, and classroom management; (2) to determine whether teacher self-efficacy moderated the relationship between …
An Experimental Evaluation Of A Gamified Learning Approach To Address Bullying Knowledge, Perceptions, And Self-Efficacy Among Elementary Students: Playing Yozgoo In Albania, Sashen Rexhepaj
All Dissertations
This study evaluated the effectiveness of Yozgoo's web-based gamified educational intervention in enhancing elementary school students’ knowledge, attitudes, and self-efficacy related to bullying prevention in Albania. Utilizing a true experimental pre-test and post-test control group design, the study involved 120 students (ages 10-12) equally divided by gender and randomly assigned to either an experimental group (n = 60) or a control group (n = 60). The experimental group participated in Yozgoo gameplay sessions over six to eight weeks, while the control group engaged in standard activities without exposure to the intervention.
Three validated measures were administered to assess outcomes: …
Digital Reflections: Evaluating Body Dissatisfaction In Xr Through Eye- And Body-Tracked Virtual Humans, Deyrel Diaz
Digital Reflections: Evaluating Body Dissatisfaction In Xr Through Eye- And Body-Tracked Virtual Humans, Deyrel Diaz
All Dissertations
In an era where digital and physical realities increasingly intertwine, the perception of body image is undergoing a significant transformation. Traditional understandings of body dissatisfaction, long studied in relation to psychological distress and eating disorders, are now being reshaped by technologies such as Virtual Reality (VR), Augmented Reality (AR), and Artificially Intelligent (AI)- generated media. These technologies have introduced novel ways of experiencing and interacting with the human form, raising critical questions about their impact on self-perception and internalization of beauty standards.
As virtual representations become more prevalent in entertainment, social media, and interactive platforms, it is becoming more crucial …
Archetypes Of Ai Adoption: A Snapshot In Time Of Philanthropic Practice, Grace Lyn Higdon, Linda Raftree
Archetypes Of Ai Adoption: A Snapshot In Time Of Philanthropic Practice, Grace Lyn Higdon, Linda Raftree
The Foundation Review
The authors identified four archetypes describing philanthropic funders’ approach to AI: The Curious, The Doers, The Dreamers, The Skeptics.
The authors did not find major differences found across foundations based on their geographic location, though there were differences found based on their mission and values. Feminist and social justice funders in the Global South demonstrated more skepticism than others.
Even in seemingly benign or straightforward applications, AI systems demonstrate unpredictable behavior, leading to most foundations proceeding with caution.
The rapid pace of AI has meant that formal AI policies are rare, though foundations align on some common “red lines” that …
Case Study: Using Ai To Design More Effective, Efficient, And Equity Focused Grant Application Review Processes, Emily Yu, Bryan Speelman
Case Study: Using Ai To Design More Effective, Efficient, And Equity Focused Grant Application Review Processes, Emily Yu, Bryan Speelman
The Foundation Review
Grants fuel millions of organizations and advance social innovation across sectors. In the United States, foundations and corporations respectively awarded $103.5B and $36.5B to nonprofits in 2023 alone (Childress, 2024; Lilly Family School of Philanthropy, 2024).
By extension, grant applications play a critical role in how grant recipients are identified and selected. While many funders are eager for more streamlined and equitable processes to review grant applications, the process remains primarily a manual and time consuming one (Hewlett Foundation, 2021). These factors leave some funders implementing grant application processes potentially at odds with their impact goals. Examples include restricting who …
Collective Learning In Philanthropy: Ai, Trust, And The Future Of Grant Reporting, Rachel Kimber, Valerie Ehrlich, Blanch Vance, Abigail Osei
Collective Learning In Philanthropy: Ai, Trust, And The Future Of Grant Reporting, Rachel Kimber, Valerie Ehrlich, Blanch Vance, Abigail Osei
The Foundation Review
Grant reporting has largely devolved from a learning tool to a bureaucratic exercise that reinforces power asymmetries and burdens nonprofits. As philanthropy confronts mounting crises demanding equity and transparency, reporting must transform into a space for collective sensemaking.
This paper explores how Artificial Intelligence (AI), paired with Oral and Alternate Reporting (OAR) methods, can build equitable, human-centered reporting systems. We propose the E4 framework — Efficiency, Effectiveness, Expansiveness, and Equity — for intentionally leveraging AI in service of more equitable reporting practices.
Traditional reporting often sidelines the expertise of nonprofit staff and communities most affected by funded programs. Drawing …
The Ai Contributor: A New Thought Partner In Systems Change, Jewlya Lynn, Rachel Reichenbach
The Ai Contributor: A New Thought Partner In Systems Change, Jewlya Lynn, Rachel Reichenbach
The Foundation Review
Many foundations are making long-term commitments to advancing systemic change, continually adapting and refining their approaches along the way. An emerging and often underutilized tool in their systems change toolkit is generative artificial intelligence (AI).
AI is enhancing practices across philanthropy, often focused on increasing efficiencies and scaling or streamlining human tasks. What if we instead focus on what AI can do that is distinctly different from what a human can offer? In the world of systemic change, we continue to struggle with the complexity and intractability of systems and finding moments when systems can be shifted. AI can be …
Beyond Transactions: Building Relational Partnerships Between Evaluators And Foundations, Lauren Beriont, Cassie Bruny, Madison N. Garcia, Ebonie Guyton, Chelsey Hurt, Leah Josephson, Kate Mallula, Mary Mattson, Rory Neuner, Ramona Perry, Andrea Prado Tuma, Sarah Smith, Kim Van Der Woerd, Sofia Vitalis
Beyond Transactions: Building Relational Partnerships Between Evaluators And Foundations, Lauren Beriont, Cassie Bruny, Madison N. Garcia, Ebonie Guyton, Chelsey Hurt, Leah Josephson, Kate Mallula, Mary Mattson, Rory Neuner, Ramona Perry, Andrea Prado Tuma, Sarah Smith, Kim Van Der Woerd, Sofia Vitalis
The Foundation Review
The co-authors have framed this article as an emergent learning journal of sorts, summarizing observations, findings, and key takeaways; walking the reader through the process, key tensions, and classic myths they identified; and highlighting principles they uncovered that underlie and lay the groundwork for imagining more equitable ways for evaluation consultants and foundations to act in relationships.
Base Building Evaluation: Three Opportunities To Improve Its Use And Relevance, Katie Fox, Margaret A. Post
Base Building Evaluation: Three Opportunities To Improve Its Use And Relevance, Katie Fox, Margaret A. Post
The Foundation Review
The concept of base building comes from the traditions of electoral and labor organizing, where organizers focus on drawing leadership from a specific constituency or geography. Base building is foundational to organizing efforts. It involves the recruitment, training, and leadership development of people who are often most directly impacted by the issues and causes that organizing focuses on.
In recent years, base building has seen increased interest and investment from the philanthropic sector as funders recognize base building as critical to community-led change. As funders expand their investment in base building, they increasingly seek information and data about base building …
When Shift Happens: Navigating Toward A Framework For Responsible Philanthropic Exits, Laila Bell, Stephanie Teleki, Jaime Vazquez
When Shift Happens: Navigating Toward A Framework For Responsible Philanthropic Exits, Laila Bell, Stephanie Teleki, Jaime Vazquez
The Foundation Review
Philanthropy can be a powerful force for social change, with influence extending far beyond the funding period. When foundations decide to cease funding in a specific area, how they exit can significantly impact the field they are leaving in both the short- and long-term. A poorly executed exit risks blindsiding grant partners and communities, damaging key relationships, undermining progress, and potentially leaving the field worse off than it was found. In contrast, a responsible exit can help the work continue long after the foundation ceases its funding.
What defines a responsible exit? In this article, learning leaders at three different …
Philanthropy As Risk Capital: Shaping Trust And Learning At The Speed Of Ai, Nina Sabarre, Clara Bennett, Laura Chavez-Varela
Philanthropy As Risk Capital: Shaping Trust And Learning At The Speed Of Ai, Nina Sabarre, Clara Bennett, Laura Chavez-Varela
The Foundation Review
As artificial intelligence rapidly reshapes society, philanthropy is increasingly called to act as "risk capital" for the public good. But risk alone is not enough. Without rigorous, field-wide learning, philanthropy's bold bets may remain isolated and short-sighted, failing to catalyze the systemic change this moment demands.
This article draws on three sources of learning at Omidyar Network—an evaluation of The Tech We Want initiative, external strategy consultations with 29 stakeholders, and early learnings from a generative AI portfolio—to identify how philanthropy can uniquely "de-risk" AI innovation for collective benefit.
Through trust-based partnerships, ecosystem infrastructure support, and narrative change, these learning …
Closing The Achievement Gap: School Counselors’ Role In Enhancing College And Career Access For First-Generation Students, Conswyla J. Decoteau
Closing The Achievement Gap: School Counselors’ Role In Enhancing College And Career Access For First-Generation Students, Conswyla J. Decoteau
All Dissertations
Professional school counselors play a vital role in supporting each student's academic, experiential, and personal growth, especially in preparing them for success in post-secondary education. Due to social, academic, and financial disadvantages, first-generation students face significant obstacles. Given that inequities persist despite efforts to improve access to higher education, this problem is important to address. To close the academic gap that first-generation students face, effective counseling programs that are sensitive to cultural differences are necessary. In order to better understand how school counselors in rural high schools may help first-generation students close the gap in access to college and careers, …
Navigating Safety: A Mixed-Methods Examination Of Supportive Workplace Practices In Maritime Contexts, Rebecca N. Pool
Navigating Safety: A Mixed-Methods Examination Of Supportive Workplace Practices In Maritime Contexts, Rebecca N. Pool
All Dissertations
Maritime Sailors operate in high-demand and high-risk environments that require sustained adherence to strict safety standards. Using the Conservation of Resources theory (COR), this dissertation examines how supportive workplace practices impact job stress and foster increased safety compliance among U.S. Navy personnel. Using a mixed-methods design, two studies were conducted with data from the Afloat Safety Climate Assessment Survey (ASCAS). Study 1 analyzed quantitative survey responses from active-duty Sailors (N = 15,517) nested in 1,033 departments nested within 122 ships to test a multilevel moderated mediation model linking social support, job stress, psychological safety, and safety compliance. Results indicated …
Interfaces To Enhance Performance In Human-Ai Teams Conducting Safety-Critical Military Operations: A Route Reconnaissance Use Case, Sarvesh Sawant
Interfaces To Enhance Performance In Human-Ai Teams Conducting Safety-Critical Military Operations: A Route Reconnaissance Use Case, Sarvesh Sawant
All Dissertations
Military teams frequently operate in hazardous and dynamic environments where they must recognize threats, act swiftly, and maintain awareness of their surroundings. To assist soldiers in identifying threats, analyzing data, and creating safer routes, Artificial Intelligence (AI) systems are being integrated into these teams. But only when humans comprehend what AI is doing, why it is doing it, and how to collaborate with it can AI be helpful in these high-stakes missions. To enhance human-AI collaboration during military route reconnaissance missions, this dissertation explores ways to improve human-AI communication. In a route reconnaissance mission, teams of soldiers must navigate through …
Accident Data Analytics And Ai-Based Auditory Enhancement For Highway Construction Safety, Thinh Nguyen
Accident Data Analytics And Ai-Based Auditory Enhancement For Highway Construction Safety, Thinh Nguyen
All Dissertations
This research develops data-driven and AI-enhanced approaches to improve worker safety in highway construction environments. The study integrates advanced analytics and auditory signal enhancement to identify high-risk worker behaviors and improve real-time safety warnings. The work consists of three core studies. The first study applies Sequential Pattern Mining and Social Network Analysis to more than 1,000 construction accident reports to identify high-risk worker actions and their hidden sequential relationships with accident types and consequences. These insights reveal sector-specific risk patterns, supporting the creation of targeted, data-informed safety interventions. The second study introduces an AI-based auditory enhancement model built on a …
Universal Systems Simulation Via Constraint Hypergraphs With Applications To Digital Twins, John Morris
Universal Systems Simulation Via Constraint Hypergraphs With Applications To Digital Twins, John Morris
All Dissertations
The characterization of systems encompasses a variety of modeling frameworks designed to capture specific behaviors and components of various system domains. Whatever the framework, the core elements of a system representation are the information of the system and a description of how that information is related. The relations in deterministic systems are functions, which, when composed to form executable processes, can be used to simulate system data. A declarative modeling framework is one that encodes mechanisms for preparing these simulations within the model structure, allowing an external agent to form the execution processes required for a given context. To date, …
Armando’S Case: Diagnostic Emergent Literacy Assessment For Children With Complex Communication Needs, Bronwyn A. Harris, Tonya R. Moore, Ashley E. Pennell
Armando’S Case: Diagnostic Emergent Literacy Assessment For Children With Complex Communication Needs, Bronwyn A. Harris, Tonya R. Moore, Ashley E. Pennell
Journal of Case Learning & Exceptional Learners
This practice-based case study is designed to offer a tutorial on how to adapt an informal, diagnostic emergent literacy assessment to meet the needs of students like six-year-old Armando, a Latino, multilingual learner with autism spectrum disorder (ASD) and complex communication needs (CCN) in an inclusive kindergarten classroom. Armando’s informal literacy assessment adaptations and outcomes are discussed, including descriptions of his emergent literacy skills observed through his engagement in literacy stations, small group reading instruction in his classroom, and his use of alternative and augmentative communication (AAC) in both instructional and assessment settings. This case study illustrates how traditional literacy …
Breaking Barriers For Student Success: Leading In Challenging Times, Lisa Marie Dewey
Breaking Barriers For Student Success: Leading In Challenging Times, Lisa Marie Dewey
Dissertations
This study explores how Diversity, Equity, and Inclusion (DEI) directors in one Midwestern state understand and lead equity initiatives in K–12 public education. The purpose of the study was to examine how DEI leaders make sense of their roles and the challenges of sustaining equity work within complex and often politicized systems. Using a basic qualitative methodology, the research examined how personal identity, sociopolitical context, and organizational structures shape DEI leadership. Critical Race Theory (CRT) framed the study, centering race, power, and systemic inequity in participants’ experiences.
Seven DEI directors participated in semi-structured interviews. Three key themes emerged. First, participants’ …
National Priorty Industry Linkage Fund (Npilf) Roundtable Report To Government, Faith Valencia-Forrester, Caroline Rueckert, Nicola Fish, Elizabeth J. Cook
National Priorty Industry Linkage Fund (Npilf) Roundtable Report To Government, Faith Valencia-Forrester, Caroline Rueckert, Nicola Fish, Elizabeth J. Cook
Other Reports
The National Priorities and Industry Linkage Fund (NPILF), introduced in 2021 and piloted from 2022 to 2024 with an extension year in 2025, significantly expanded and diversified Work-Integrated Learning (WIL) across Australian higher education. The fund aimed to increase WIL opportunities for students, grow the pipeline of STEM-skilled graduates and improve their employment outcomes, and support universities to develop and strengthen partnerships with industry. To reflect on NPILF’s impact and identify priorities for sustaining WIL quality, equity and industry engagement in the years ahead, WIL Australia convened a national roundtable in October 2025. The event brought together 126 participants from …
Diseño Visual, Identidad De Género Y Diversidad Cultural En La Animación Contemporánea: El Caso De Raya And The Last Dragon, Elisabet Fonts González
Diseño Visual, Identidad De Género Y Diversidad Cultural En La Animación Contemporánea: El Caso De Raya And The Last Dragon, Elisabet Fonts González
GDI. Revista de investigación de Género, Diseño e Innovación
En los últimos años, la animación ha evolucionado hacia representaciones más inclusivas de género y diversidad cultural. Raya and the Last Dragon (López Estrada & Hall, 2021) destaca como un caso significativo de esta transformación, integrando elementos visuales, narrativos y simbólicos que reconfiguran los arquetipos femeninos tradicionales. Este estudio adopta un enfoque cualitativo centrado en el análisis visual, narrativo y simbólico de los personajes Raya, Namaari y Sisu. Basándose en fuentes primarias del proceso creativo y marcos teóricos de la animación y los estudios de género (Furniss, 2017; Lauretis, 1987; Wells, 1998), presta especial atención al diseño de personajes, la …
Entre La Sombra Y El Lienzo: Clea Dessendre Como Modelo De Personaje Secundario Complejo, Lydia Huijbregts Jaen, Antonio Horno López
Entre La Sombra Y El Lienzo: Clea Dessendre Como Modelo De Personaje Secundario Complejo, Lydia Huijbregts Jaen, Antonio Horno López
GDI. Revista de investigación de Género, Diseño e Innovación
Introducción: Este artículo analiza a Clea Dessendre en Clair Obscure: Expedition 33, explorando su versión real y la pintada en el lienzo, y su impacto en la narrativa del juego. Metodología: Se aplicó un análisis narrativo, psicológico y ludológico, integrando teorías de duelo (Kübler-Ross), socialización (Baumrind) y comunicación (DiSC) vinculadas con la jugabilidad. Resultados: Clea-Real encarna disciplina y perfeccionismo; Clea-Pintada, una proyección maternal. El gameplay conecta su psicología con la experiencia del jugador. Discusión: Las identidades paralelas muestran cómo traumas y expectativas moldean personajes complejos. Conclusiones: Clea evidencia cómo la narrativa y la mecánica se fusionan para crear …
Colaboración, Discurso Y Técnicas: La Resistencia Simbólica En El Sueño De La Sultana (Isabel Herguera, 2023), Nerea Cuenca-Orellana
Colaboración, Discurso Y Técnicas: La Resistencia Simbólica En El Sueño De La Sultana (Isabel Herguera, 2023), Nerea Cuenca-Orellana
GDI. Revista de investigación de Género, Diseño e Innovación
La película El sueño de la sultana (Isabel Herguera, 2023) reinterpreta el cuento utópico homónimo de Rokeya Sakhawat Hossain (1905) realizando una exploración visual que combina animación, archivo y testimonio. El presente trabajo propone un análisis de la obra desde cuatro puntos clave e interrelacionados: la autoría colaborativa y femenina, los discursos visuales, los lenguajes y técnicas, y las formas de resistencia simbólica con el objetivo principal de establecerla como un caso práctico de diseño feminista contemporáneo.
En primer lugar, se examina el proceso de creación de la película como práctica colaborativa transnacional, donde la animación se convierte en un …
Existence, Difference, And The Nigerian Woman: A Feminist Praxis Beyond Patriarchy, Hannah Yemisi Ajewole
Existence, Difference, And The Nigerian Woman: A Feminist Praxis Beyond Patriarchy, Hannah Yemisi Ajewole
Dissertations
This dissertation investigates the postcolonial condition of Nigerian woman through a critical philosophical engagement with feminist theory, focusing particularly on Simone de Beauvoir’s existentialism and Irigaray’s ethics of sexual difference. It interrogates the historical processes through which gender became the basis of hierarchy in the Nigerian society, arguing that colonial and patriarchal override precolonial forms of relationality—marked by dual-sex relationship and age-based hierarchies—into rigid, male-dominated structures of authority and representation. Drawing also on Oyèrónkẹ́ Oyěwùmí’s critique of western gender epistemologies, the work contextualizes the Nigerian woman’s experience within a broader matrix of colonial imposition, cultural displacement, and epistemic violence. This …
Ukrainian Women In The Russo-Ukrainian War: Between Survival And Resistance, Jelena Nikolic Khatatbeh
Ukrainian Women In The Russo-Ukrainian War: Between Survival And Resistance, Jelena Nikolic Khatatbeh
Dissertations
This dissertation explores how the Russo-Ukrainian war has transformed the lives, identities, and resistance strategies of Ukrainian women. Drawing on in-depth, semi-structured interviews with forty-five Ukrainian women conducted between March 2022 and February 2023, it analyzes how everyday survival, political thought, and civic activism have changed during the war. Using a modified grounded theory approach and a feminist lens, this study examines women’s psychosocial experiences, their evolving political consciousness, and their active roles in humanitarian, cultural, and cyber resistance.Findings reveal that the war simultaneously reinforced and disrupted traditional gender expectations. While Ukrainian women dealt with increased domestic and caregiving burdens …
The Impact Of Career Development Education In Rural Communities: A Program Evaluation, Hayden S. Austin
The Impact Of Career Development Education In Rural Communities: A Program Evaluation, Hayden S. Austin
Electronic Theses and Dissertations
This study examined the impact of a regional career development education program using a post-test-only, exploratory descriptive design with middle and high school students from rural and urban school districts in West Central Texas. Students who participated in the Career and Education Outreach (CEO) program received four classroom sessions focused on labor market information, high-demand industries, employability skills, and career pathways. The purpose of this research was to explore whether students’ perceptions of the value of career development education differed based on geographic region, economic level, educational level, ethnic composition of the district, and the students’ own demographic characteristics. A …
Investigating The Similarities And Differences In Cultural Dimensions Between Primary And Secondary School Teachers In Jordan And Turkey, Based On Hofstede's Model, Balqees Almestareehi, Ercan Taşkin
Investigating The Similarities And Differences In Cultural Dimensions Between Primary And Secondary School Teachers In Jordan And Turkey, Based On Hofstede's Model, Balqees Almestareehi, Ercan Taşkin
Journal of Economics and Administrative Sciences
This study aims to explore the similarities and differences in cultural dimensions between primary and secondary school teachers in Jordan and Turkey, based on Hofstede's model of cultural dimensions. The problem of the study stems from the need to understand and analyze these dimensions among teachers in both countries, to reveal the similarities and differences between them, and to explore their implications for different educational contexts. The research relied on a field survey of a sample of 100 teachers in the Jordanian and Turkish contexts, based on the recommendations of Minkov and Hofstede as preliminary data, in addition to the …
The Effect Of Climate Change Disclosure Under Ifrs-S2 On The Going Concern Of Iraqi Listed Banks, Ahmed Jasim Abd Mohammed, Bushra Najem Al-Mashhadani
The Effect Of Climate Change Disclosure Under Ifrs-S2 On The Going Concern Of Iraqi Listed Banks, Ahmed Jasim Abd Mohammed, Bushra Najem Al-Mashhadani
Journal of Economics and Administrative Sciences
In recent years, increasing concerns regarding the implications of climate change and associated environmental risks on global financial stability have led both investors and stakeholders to demand more comprehensive disclosures on how economic entities impact the environment and climate. Also, the climate-related risks influence their operational sustainability and future cash flow generation. This study aims to investigate the effect of climate change disclosures according to IFRS-S2 on the going concern status of Iraqi listed banks. The research involves a sample of 30 banks listed on the Iraq Stock Exchange from 2018 to 2023. The study employed an analytical survey method …
Exploring The Role Of Transformation-Oriented Behavioral Accounting In Business Sustainability: A Qualitative Research, Nadia Dakhil Enad
Exploring The Role Of Transformation-Oriented Behavioral Accounting In Business Sustainability: A Qualitative Research, Nadia Dakhil Enad
Journal of Economics and Administrative Sciences
Behavioral accounting is an interdisciplinary approach that the substantially contributes to financial decision-making by providing analysis of behaviors and guides managers throughout the risks to help organizations achieve their goals. This study examines the impact of transformation-oriented behavioral accounting on business sustainability within Baghdad’s State Company for Textile and Leather. The study employed a qualitative approach and an interpretative phenomenological method. The statistical population consisted of the managers of the Baghdad Textile and Leather Company. From this population, 14 individuals with their knowledge of accounting and behaviorism were selected through purposive sampling. Sampling continued until data saturation was reached. The …