Business Commons^™

The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid

Muthanna Journal of Administrative and Economics Sciences

Trading volumes are one of the most important indicators of liquidity in financial markets. Although the Iraqi banking system has experienced liquidity turmoil since 2003, this has led to a significant decline in the stock market. This study aims to investigate the impact of trading volumes on bank credit in the Iraq Stock Exchange. Based on a sample of 60 companies listed on the Iraq Stock Exchange and 18 banks, the study spanned a 15-year period, from 2008 to 2023. Using the least squares method, we demonstrated the relationship between the liquidity of stocks traded in Iraqi financial markets and …

The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood

Muthanna Journal of Administrative and Economics Sciences

Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …

The Role Of Visible Management Practices In Reducing Administrative Corruption, An Exploratory Study Of The Opinions Of A Sample Of Employees At The Technical Institute / Mosul, Yasser Salem Hussein Ahmed, Raghad Mohammed Yahya Suleiman Kharoufa

Muthanna Journal of Administrative and Economics Sciences

The research aims to determine the extent to which visual management, with its extended dimensions (setting work requirements, eliminating and purifying, and reducing waste), can limit its administrative impact in the research organization. The research problem crystallized in raising the following questions: What is related to the agreement and influence between management practices and management even after the management director? to achieve what the current research sought, the descriptive analytical approach was adopted. The study community was identified in the Technical Institute-Mosul, which is one of the formations affiliated with the Northern Technical University to apply the analytical aspect of …

Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani

Muthanna Journal of Administrative and Economics Sciences

This research examines the complex interconnections for quality audits, performance measurements, and compliance rates inside a healthcare quality management system by analyzing data coming from 500 patients across several departments within a single hospital. The study adopts a quantitative methodology, including diverse healthcare quality metrics such as patient satisfaction, infection rates, readmission rates, and medical mistakes. Statistical analysis indicated a robust positive connection (r = 0.808, p < 0.05) between quality audit scores, and performance measures, indicating, that elevated audit scores strongly predicted superior hospital performance. The association between compliance rates, and performance measurements used to be poor (r = 0.004, p > 0.05), indicating a more intricate interaction within the quality management system analysis for departments including Cardiology, Neurology, Orthopedics, Pediatrics, and General Medicine revealed comparable trends, alongside correlation values between 0.77, and 0.83. ANOVA …

The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the specificity of succession between nine and the expansion of credit on the establishment consisting of five private Iraqi commercial banks for the period (2014-2023). The research may be conducted at the level of descriptive analysis with standard employment trends and relative analyses and analysis of these ratios by relying on the following financial data of the banks under study and analyzing them, The research results showed that all the banks studied have a positive liquidity gap, but this excess liquidity was not reflected in credit expansion, as Iraqi banks behave conservatively in investing their …

Navigating Succession: Exploring Succession Planning Strategies In Polish Family Businesses, Jan M. Klaczak, Theresa M. Neal, Yvonne Doll

International Journal of Applied Management and Technology

Family businesses are the foundation of modern economies and societies, yet many encounter continuity challenges during succession. The purpose of this qualitative, multiple-case study grounded in Rothwell’s seven-step model for succession planning was to explore succession planning strategies Polish family business leaders used for ownership and leadership transfer to the next generation. Three family business leaders who executed succession planning in their firms participated in the study. Data were collected via semistructured interviews, researcher notes, and company document reviews. Using methodological triangulation and Yin’s five-step data analysis, four themes emerged: systematic succession, grooming the successor, communication with nonfamily stakeholders, and …

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 …

2025-09-29 Pac-22 Revisal Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

Revisal draft of PAc-22 submitted to the Executive Committee of the Faculty Senate on September 29, 2025.

The Role Of Emotional Stability And Social Confidence In Leading With Vulnerability Moderated By Perceived Trust In The Leader, Perceived Trust In The Team, And Psychological Safety, Adam N. Smith

USF Tampa Graduate Theses and Dissertations

AKTiVe leadership is a foundational cultural model that has been adopted at Florida Health Science Center (Tampa General Hospital). The premise of the model is that treating each other with Authenticity, Kindness, Transparency, and Vulnerability (AKTiVe Model) will lead to cultural change that enhances trust, engagement, and psychological safety, which will in turn drive performance improvement for the organization. It takes years to change the culture of an organization, which highlights the need to focus on sustainability and resilience in the culture. This research aims to understand the personality traits that predict leading with vulnerability.

I focused on vulnerability because …

Generation Z And Entrepreneurship: Community Banking’S Next Challenge, Arturo Rodriguez

Journal of Business & Entrepreneurship

Generation Z (Gen Z), is currently graduating from college and joining the workforce in the United States. Gen Z is distinctly unique from other generations and has been identified as highly entrepreneurial. Gen Z has also been recognized as being highly reliant on technology, which is something that the banking industry, but specifically, smaller community banks have not yet fully embraced. This paper explores strategies that community banks’ executives and board of directors can utilize to attract Gen Z entrepreneurs who, in general, despise or do not have knowledge of the way in which banks conduct business lending.

2025-09-18 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from September 18, 2025.

2025-09-18 Faculty Senate Scoop Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Scoop newsletter from September 18, 2025.

2025-09-18 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from September 18, 2025.

Digital Leadership And Literacy As Strategic Levers For Employee Outcomes In Pakistan's Telecommunication Sector, Saman Javed, Shaista Nayyar

Business Review

Digitalizing operations is essential for gaining and maintaining competitive advantage, driving product and process innovations, and ensuring effective decision-making. The performance and engagement of today’s workforce are also contingent upon its capability to handle digital technologies. Here, the digital prowess of the leaders plays a cardinal role in the digitalization process. Keeping this in mind, this research aims to determine the impact of digital leadership on employees’ digital literacy, and their subsequent effect on key employee outcomes like engagement and performance in the telecom sector of Pakistan. Data was collected from 369 telecom workers employed at the three major Pakistani …

2025-09-08 Provost's Pac-22 Response To Questions, Morehead State University. Faculty Senate.

Faculty Senate Records

Responses given by Provost Chris Schroeder to questions sent by Faculty Senate President Annie Adams regarding the revisal of PAc-22 on September 8, 2025.

2025-09-04 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from September 4, 2025.

2025-09-04 Faculty Senate Scoop Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate Scoop newsletter from September 4, 2025.

2025-09-04 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from September 4, 2025.

An Exploration Of The Evolving Boundary-Spanning Leadership Role Of Architects, Rory Concannon, Roisin Murphy, Oluwasegun Seriki

Articles

Architects form part of multidisciplinary teams in the construction of the built environment. Traditionally they have played a leading role within the construction process, often managing entire projects to completion. In recent years the composition of construction teams have evolved, leading to a perception that the architects leadership role has been diminished. Little is known about the boundary-spanning leadership required by architects, particularly in the light of the evolving roles. Through in-depth, semi-structured interviews, this research reduces this gap by exploring architect’s leadership practices in the context of changing boundaries within the construction team. Our findings reveal six specific competencies …

The Strategic Analysis Of Jpmorgan Chase, Terryce Boseman

MBA Student Scholarship

No abstract provided.

Saying Thank You! -- Make It A Habit, Chris Gorecki Dds

Journal of the Macomb Dental Society

This article features a monthly column from the Macomb Dental Society Executive Director, Dr. Christopher Gorecki.

The Effects Of Covid-19 On Mice Tourism, Gülay Cakmak, Gurel Cetin, Cemil Kilic, Erol Sozen

Journal of Global Hospitality and Tourism

The sector of Meetings, Incentives, Conferences, and Exhibitions (MICE) tourism play an integral role in the tourism industry not only because of its volume but also per capita spending. MICE tourism is predominantly characterized by its international reach and the significant number of participants it attracts. However, Covid-19 pandemic precipitated a marked, leading to far-reaching ramifications and transformations. This study is focused on evaluating the impact of the Covid-19 pandemic on the MICE tourism sector. It aims to explore both the anticipated and the actual shifts within the industry amidst the pandemic. Adopting a qualitative research methodology, this investigation utilized …

Bridging The Digital Skills Gap: A Comparative Study Of Employability Readiness Among Tourism Students And Professionals In Malaysia, Asif Khurshid Mian, Fraz Arshed Butt, Omar Sajid

Journal of Global Hospitality and Tourism

The increasing digitalisation of the tourism industry has introduced new expectations for workforce competencies, particularly in developing economies like Malaysia. The present study investigates how three core digital competencies, i.e. digital literacy, platform/tool awareness, and technology readiness, influence employability readiness among two key groups including final-year tourism students and in-service professionals. Drawing on Human Capital Theory and the Technology Readiness Index, the research applies Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine 350 responses collected through purposive sampling. Results confirm that all three competencies positively influence employability readiness, with platform/tool awareness exerting the strongest effect. Multi-group analysis reveals that …

Mentoring In The Age Of Uncertainty: Why Gen Z, Millennials, And Gen X Need Feedback More Than Ever, Abrar Ahmad Khan

Journal of Global Hospitality and Tourism

Uncertainty now defines professional and personal life, particularly for Gen Z, Millennials, and Gen X. Despite being highly educated and digitally connected, these generations face growing decision paralysis, burnout, and confidence gaps when navigating careers. HSBC’s Seizing Uncertainty (2024) reports that over half of younger professionals regret missed opportunities, while Gen X struggles to adapt to new realities and lead younger teams. Traditional feedback models—hierarchical, infrequent, and retrospective—no longer meet the demands of today’s fast-changing workplace. This article argues that mentoring, anchored in real-time and emotionally intelligent feedback, is not a “soft skill” but a leadership necessity. Especially in hospitality …

Applying The Synergy Of Experience Accounting And Service Dominant Logic To Rank Customer Experiences In The Mainstream Cruising, Ganna Demydyuk, Mats Carlbäck

Journal of Global Hospitality and Tourism

This study analyzes how service-related experiences influence customer satisfaction and perceived value for money in the cruise industry. By integrating Service-Dominant Logic (S-D-L) and Experience Accounting (EA), it aims to support the development of customer-centric performance systems for managerial decision making in the all-inclusive hospitality sector. This is the first empirical study to merge data from three perspectives in service-for-service exchanges: customer review ratings from online platforms, ship-level operational characteristics, and financial metrics from corporate reports. This integrated approach allows for a holistic evaluation of the service ecosystem and cocreation of value onboard cruise ships. A quantitative analysis was conducted …