Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Economics

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 1 - 30 of 9739

Full-Text Articles in Business

Bridging The Gap Between Career Expectations Versus Labor Market Realities, Reinette P. Madrid, Grethel T. Ledesma, Ignatius Aryono Putranto, Jyro B. Triviño Jan 2027

Bridging The Gap Between Career Expectations Versus Labor Market Realities, Reinette P. Madrid, Grethel T. Ledesma, Ignatius Aryono Putranto, Jyro B. Triviño

Leadership and Strategy Faculty Publications

Most students lack awareness regarding the labor market outcomes for their chosen college majors. This study aims to answer what factors affect the career expectations of graduating students at Quezon City University and how these expectations align with the prevailing labor market situation. It employed descriptive, causal, and explanatory research using a sample of 108 respondents from fourth-year information technology students for the school year 2021 to 2022. Eight of the nine null hypotheses were rejected by employing multinomial logistic and linear regression. Student fixed effects and other labor market outcomes significantly predicted salary, estimated stability, and estimated skills in …


Refereed Research - Indispensable Yet Not Fully Legitimate: Street Markets As Invisible Subsistence Infrastructure, Raji Srinivasan, Maria C. Merino Sep 2026

Refereed Research - Indispensable Yet Not Fully Legitimate: Street Markets As Invisible Subsistence Infrastructure, Raji Srinivasan, Maria C. Merino

Subsistence Marketplaces

Street markets are key provisioning systems across the Global South, supplying fresh food, employment, and retail access absent formal infrastructure. Yet despite street markets’ functional indispensability to millions of low-income consumers, their legitimacy is chronically contested, affirmed by vendors and communities yet challenged by planners, developers, and state authorities who apply formal-economy criteria in evaluating them. We theorize this as a legitimacy paradox and ask what structural mechanisms sustain it? Using composite vignettes grounded in fieldwork, we theorize three mechanisms. First, visibility without recognition: street markets are hyper-visible yet excluded from cognitive templates of legitimate, formal retail. Second, asymmetric essentiality: …


Eliciting Information About Teacher Applicants Using Open-Ended Questions, Joseph Aguilar-Bohorquez, Dan Goldhaber, Cyrus Grout, Elton Mykerezi, Prayash Pathak, Aaron Sojourner Sep 2026

Eliciting Information About Teacher Applicants Using Open-Ended Questions, Joseph Aguilar-Bohorquez, Dan Goldhaber, Cyrus Grout, Elton Mykerezi, Prayash Pathak, Aaron Sojourner

Upjohn Institute Working Papers

Employers commonly use open-ended questions in hiring, but usually responses aren’t recorded, and knowledge about the usefulness of such responses is limited. This study investigates properties of written responses to open-ended questions collected over many years via an application tracking platform that school districts use to hire teachers. We develop a scalable process to discover topics within the corpus of responses to each question and then to classify each response with respect to the topics while preserving interpretability and transparency. It adapts a traditional qualitative topic modeling approach, Inductive Thematic Analysis, to best combine the strengths of researcher judgment and …


Benefits And Costs For Chattanooga Residents Of Incorporating Training Into Economic Development Strategies, Timothy J. Bartik, Iryna V. Lendel, Sevrin Williams Sep 2026

Benefits And Costs For Chattanooga Residents Of Incorporating Training Into Economic Development Strategies, Timothy J. Bartik, Iryna V. Lendel, Sevrin Williams

Upjohn Institute Technical Reports

This report evaluates the benefit-cost tradeoffs of adding a workforce training component to Chattanooga's economic development incentive packages, using the Bartik Benefit-Cost Model of Business Incentives. Focusing on hypothetical projects across seven industries, the analysis compares the present value of training costs against resulting gains in residents' per capita income over a 20-year horizon. Findings show that training, layered onto existing PILOT-based tax incentives, delivers benefits more than 25 times its costs—driven by training's greater cost-effectiveness in inducing business location decisions and its stronger tendency to direct new jobs toward local residents. While training is not self-financing from a city …


Crisis, Reform, And Remittances: A Corridor Level Mixed Methods Examination Of Gcc–Nepal–Sri Lanka (2019–2024), Rubhesh Jha, Aloma Jayasundera Sep 2026

Crisis, Reform, And Remittances: A Corridor Level Mixed Methods Examination Of Gcc–Nepal–Sri Lanka (2019–2024), Rubhesh Jha, Aloma Jayasundera

Arab Economic and Business Journal

This study examines how institutions in Gulf Cooperation Council (GCC) countries, Nepal, and Sri Lanka affect migrant earnings, remittance stability, the choice of transfer channels, and the use of remittances for development. This study uses a mixed‑methods approach that integrates institutional mapping, policy tracing, comparative case studies, and quantitative analysis of remittance flows (2019–2024). Migration corridors with stronger institutions are associated with fewer wage disruptions, more stable remittances, and greater use of formal transfer channels, conditional on the observed macroeconomic factors. This study introduces a corridor-level three-pillar institutional framework linking destination wage protection systems (WPS), origin recruitment/welfare, and financial infrastructure …


Beyond Alternative Finance: A Multi-Case Study Of Relational Validation In The Moroccan Crowdfunding Ecosystem Through Signaling And Social Capital Theories, Lamya Bouziani, Jalal Azegagh Sep 2026

Beyond Alternative Finance: A Multi-Case Study Of Relational Validation In The Moroccan Crowdfunding Ecosystem Through Signaling And Social Capital Theories, Lamya Bouziani, Jalal Azegagh

Arab Economic and Business Journal

This study examines how Moroccan entrepreneurs use crowdfunding as an alternative source of finance in a context characterized by limited access to traditional funding. Based on a qualitative multi-case design, the research draws on semi-structured interviews with ten entrepreneurs from different sectors and regions in Morocco. The study mobilizes Signaling Theory and Social Capital Theory to explore how entrepreneurs build trust and legitimacy throughout the crowdfunding process. The findings show that crowdfunding is perceived not only as a financing mechanism, but also as a way to overcome banking constraints and institutional limitations. Entrepreneurs rely on personal networks, storytelling, transparency, and …


The Role Of Financial Inclusion In The Quality Of Financial Decisions: A Descriptive And Analytical Study Of A Sample Of Startups In Iraq, Inam Abass Hamidi Sep 2026

The Role Of Financial Inclusion In The Quality Of Financial Decisions: A Descriptive And Analytical Study Of A Sample Of Startups In Iraq, Inam Abass Hamidi

Muthanna Journal of Administrative and Economics Sciences

This research examines the role of financial inclusion in improving the quality of financial decisions for individuals and institutions in emerging and developing economies. The research focuses on how the availability of accessible formal financial services enhances the ability to make informed and rational financial decisions. The scope of the study includes examining the relationship between access to formal financial services and positive financial behavior, as the literature shows that individuals with higher levels of financial inclusion are more likely to engage in positive financial behaviors such as regular saving and responsible investing (Musa et al., 2025).  The research aims …


The Role Of Financial Decision-Making Methods In Achieving Financial Performance, Kifah Sami Hussein Sep 2026

The Role Of Financial Decision-Making Methods In Achieving Financial Performance, Kifah Sami Hussein

Muthanna Journal of Administrative and Economics Sciences

This research provides a comprehensive study of the role of financial decision-making methods in improving the financial performance of organizations, focusing on the strategic importance of various financial tools in supporting the process. The study aims to explore how the quality of financial decisions affects key performance indicators of organizations, highlighting the positive relationship between effective financial decision-making and achieving optimal financial results. The research also addresses the various factors that influence the effectiveness of financial decisions, including analytical tools, predictive models, and high-quality accounting information.
The research methodology relies on integrating quantitative and qualitative methods in a comprehensive manner, …


Religious Tourism And Local Development In Rural Areas: Analysis Of The Social And Economic Impact Of Holy Week Celebrations In Osuna, Spain, Elena Garcia-De-Soto-Camacho, Miguel A. Garcia-Gordillo Dr., Antonio Montaño-Valle, Carlos Chavarría-Ortiz, Rosa María Vaca-Acosta Sep 2026

Religious Tourism And Local Development In Rural Areas: Analysis Of The Social And Economic Impact Of Holy Week Celebrations In Osuna, Spain, Elena Garcia-De-Soto-Camacho, Miguel A. Garcia-Gordillo Dr., Antonio Montaño-Valle, Carlos Chavarría-Ortiz, Rosa María Vaca-Acosta

International Journal of Religious Tourism and Pilgrimage

This study explores the role of religious tourism in promoting rural development through the case of Holy Week in Osuna, Spain. By applying a quantitative methodology with fieldwork conducted during the 2022 celebration, the research analyses the social and economic impacts derived from the influx of visitors. The study segments tourists based on their motivations, demographic profiles, levels of satisfaction, spending behaviour, and future intentions. Through cluster analysis, three distinct visitor profiles were identified, reflecting varying degrees of religious and cultural interest. The findings confirm that Holy Week tourism generates significant economic benefits for the locality through direct, indirect, and …


When Loyalty Intentions Fail: Evidence On The Intention–Behaviour Gap And Customer Retention In Mobile Telecommunications, Danilo Tomšič Sep 2026

When Loyalty Intentions Fail: Evidence On The Intention–Behaviour Gap And Customer Retention In Mobile Telecommunications, Danilo Tomšič

Economic and Business Review

This paper quantifies and explains the consumer intention–behaviour gap in mobile telecommunications and shows how it matters for competitive resource allocation. Using a two-wave longitudinal survey of 4887 consumers, I compare stated switching intentions at time t with self-reported provider choice at t + 1 and identify a 15.4% divergence comprising two forms: nonswitching intenders (consumers who intended to switch but did not) and switching nonintenders (consumers who did not intend to switch but did). Binary logistic models reveal temporal asymmetry in determinants. Among nonswitching intenders, higher baseline loyalty (satisfaction, repeat-choice commitment, and recommendation intention) lowers the likelihood of remaining …


Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo Sep 2026

Nigeria's 2025 Tax Act In Comparative Perspective: Tax Rates, Compliance, And Fiscal Space With Econometric And Machine-Learning Evidence From Nigeria, South Africa, The United Kingdom, And The United States, Olatunji Dauda Ojedokun, Seun Adebanjo

Economic and Business Review

This study compares Nigeria's 2025 Tax Act with regimes in South Africa, the United Kingdom, and the United States using quarterly panel data (2000–2025) and complementary econometric and machine-learning methods. We estimate fixed-effects difference-in-differences, autoregressive distributed lag/cross-sectionally augmented autoregressive distributed lag error-correction models, dynamic panel generalised method of moments, and local projections to identify short- and long-run effects on revenue efficiency, compliance behaviour, and fiscal space. Predictions for VAT/corporate income tax revenues and gaps are generated with Elastic Net, Random Forest, XGBoost, and LightGBM, and heterogeneity is assessed via generalised random forests and doubly robust learners. Results show a significant, …


Inflation-Differential Rule Versus (De Facto Soft-Peg) Discretion: Exchange-Rate Management Approach In Developing Economies, Behnam Ebrahimi, Mohammad Vaez Barzani Dr. Sep 2026

Inflation-Differential Rule Versus (De Facto Soft-Peg) Discretion: Exchange-Rate Management Approach In Developing Economies, Behnam Ebrahimi, Mohammad Vaez Barzani Dr.

Bulletin of Monetary Economics and Banking

Many developing and emerging economies officially report a managed floating exchange-rate regime tailored with a fundamental exchange rate management approach, while in practice operating a de facto soft peg, characterized by discretionary, near-constant exchange-rate depreciation aimed at dampening inflation expectations. This discretionary approach—often justified as a pragmatic response to inflationary pressure—produces a hybrid regime that lacks the transparency and credibility emphasized in IMF policy guidance. This study evaluates whether substituting Discretionary Soft-Peg Exchange Rate Management approach with an Inflation-Differential Rule of Exchange Rate Management approach, which links exchange-rate adjustments to the inflation differential between domestic and rest of the world, …


Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani Aug 2026

Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani

Muthanna Journal of Administrative and Economics Sciences

This research aims to study and analyze the impact of macroeconomic policies (fiscal, monetary, and trade) on promoting innovation in South Korea during the period 1996-2024 using the ARDL model. The results of estimating the model’s parameters in the short and long run showed a stable equilibrium relationship, with an error correction coefficient of –0.173. This indicates that the Korean economic system possesses a self-correcting mechanism that restores equilibrium shocks within approximately 5 years and 9 months. The results also demonstrated the importance of education spending and the money supply in stimulating and promoting innovation, while trade liberalization had a …


Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani Aug 2026

Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani

Muthanna Journal of Administrative and Economics Sciences

This analytical study aims to explain the nature of the relationship between Artificial Intelligence (AI) and the enhancement of Financial Inclusion through examining the mediating role of Financial Behavior. The study was conducted on a sample of customers of the Trade Bank of Iraq (TBI) in Al-Muthanna Governorate. A structured questionnaire was designed to measure the main research variables, namely Artificial Intelligence, Financial Behavior, and the level of Financial Inclusion. The research gap stems from the limited ability of previous studies to explain how Artificial Intelligence can contribute to enhancing Financial Inclusion, as most studies have examined this relationship directly …


The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali Aug 2026

The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali

Muthanna Journal of Administrative and Economics Sciences

The information revolution and the significant acceleration in the proliferation of electronic payment instruments over the last decade represent the primary frontier in reshaping traditional economic transactions, with the banking sector garnering the utmost attention in this domain, and beginning from 2018, Iraq initiated its digital financial transformation operations through the Central Bank launching initiatives to regulate the work of electronic payment companies, and the significance of this study lies in formulating an integrated analytical and econometric vision to explore the dynamic relationship between the expansion of these systems and the efficiency and trends of bank credit for the period …


The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem Aug 2026

The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem

Muthanna Journal of Administrative and Economics Sciences

The current research aims to identify the concept of Block Chain technology, its characteristics and mechanism of action, and to clarify the nature of the quality of financial statements in economic units, as well as to show the extent of the impact of the use of Block Chain technology on the quality of financial statements in economic units, as the research problem crystallized in the extent of the reflection of the use of Block Chain technology on the quality of financial statements of economic units, and the study adopted the (descriptive analytical) approach in presenting the theoretical frameworks and then …


The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi Aug 2026

The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi

Muthanna Journal of Administrative and Economics Sciences

The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and …


Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea Aug 2026

Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea

Muthanna Journal of Administrative and Economics Sciences

The rapid expansion of social media has fundamentally transformed the ways consumers search for information, interact with brands, and make purchasing decisions. This study provides a structured synthesis of the literature on consumer behavior in the social media ecosystem using a Scoping Review approach aligned with the PRISMA-ScR framework. The review aimed to map the main research streams, identify dominant thematic categories, and clarify the conceptual directions shaping this field. A total of 31 studies published between 2011 and 2025 were included in the final review following a multi-stage screening process involving identification, screening, eligibility assessment, and final inclusion. The …


The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed Aug 2026

The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed

Muthanna Journal of Administrative and Economics Sciences

The current research aims to identify and understand integrated reporting reports and to demonstrate their impact in investment decisions of publicly traded companies listed on the Iraq Stock Exchange and their role in enhancing the market value of these companies. To achieve this objective, a questionnaire was distributed to a group of investors in the Iraq Stock Exchange and processed using the SPSS statistical software. The questionnaire was analyzed using several statistical methods (factor analysis, correlation coefficient, and simple linear regression). The research reached several conclusions, the most important of which is that integrated reporting reports are a means of …


The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim Aug 2026

The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim

Muthanna Journal of Administrative and Economics Sciences

This study aimed to analyze the mediating role of production process efficiency in the relationship between lean production and organizational excellence, through an applied study at the Maysan Oils Factory. This was done within the framework of efforts to improve operational performance and enhance the competitiveness of industrial enterprises. The study’s significance stems from its highlighting of lean production as a modern strategic approach and its showcasing of the role of production process efficiency as an intermediary mechanism that contributes to achieving organizational excellence in the industrial environment. The study adopted a descriptive-analytical approach. The study population consisted of employees …


Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah Aug 2026

Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah

Muthanna Journal of Administrative and Economics Sciences

This study aims to examine the effect of servant leadership on organizational loyalty among administrative and technical employees at the University of Basrah, with particular emphasis on the mediating role of meaningful work in explaining this relationship. The study seeks to provide deeper insight into how servant leadership practices influence employees’ organizational attachment by enhancing their perception of work as meaningful, which in turn strengthens organizational loyalty. A quantitative research design was adopted, and a simple random sample of 362 employees was selected to ensure adequate representation across various colleges and administrative units within the university. Data were collected using …


The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq Aug 2026

The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq

Muthanna Journal of Administrative and Economics Sciences

The research aims to identify the impact of cyber resilience on achieving digital development in the North Oil Company within the framework of a conceptual model that relies on cyber resilience as an independent variable with its four dimensions (prevention, protection, response, recovery) and a dependent variable represented by digital development with its dimensions (digital infrastructure, digital skills, digital inclusion, technological innovation) The research adopted a survey methodology, and data was collected using a questionnaire developed based on previous studies that employed tested measures in the field of information systems and information security. The research sample consisted of 312 individuals …


Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima Aug 2026

Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima

Muthanna Journal of Administrative and Economics Sciences

This research examines the structural transformations brought about by the increasing use of algorithms and intelligent systems in financial management. These transformations extend beyond simply improving operational efficiency; they reshape the logic of decision-making and the distribution of power within organizations. The research is based on the premise that intelligent financial management generates a new form of algorithmic power, exercised through relatively closed computational models. This limits the interpretability and accountability of financial decisions within traditional governance frameworks. Furthermore, the research seeks to reframe the audit function from a regressive, compliance-based oversight role to a constitutional mechanism capable of holding …


The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon Aug 2026

The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of generative artificial intelligence (GenAI) applications on employees’ perceived job security within knowledge-intensive organizations in Iraq. A quantitative, descriptive–analytical field design was employed. Data were collected through a five-point Likert-scale questionnaire administered to a stratified random sample of 420 employees from four organizations: Zain Iraq, Asiacell, Korek, and Rafidain Bank. The independent variable was operationalized through three dimensions: intensity of daily GenAI use, the impact of automation and job redesign, and organizational governance of GenAI use. The dependent variable was employees’ perceived job security. Reliability and construct validity supported the instrument’s adequacy for analysis, with …


Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi Aug 2026

Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi

Muthanna Journal of Administrative and Economics Sciences

This study examines the extent to which the construction sector contributes to the national economy, specifically through its contribution to gross domestic product (GDP) at constant prices and per capita GDP. as this sector, which constitutes a significant part of the national economy in Iraq, aims to achieve an increase in GDP and per capita GDP and to achieve economic growth through the development of infrastructure in Iraq. Standard methods were used to measure the impact of the construction sector (the independent variable) on per capita real GDP (the dependent variable) during the period from 2000 to 2024, using the …


The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh Aug 2026

The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh

Muthanna Journal of Administrative and Economics Sciences

Many organizations face challenges related to poor job performance resulting from difficulty adapting to rapid changes in the work environment. This necessitates the adoption of modern management approaches capable of enhancing human resource efficiency and improving performance levels. Agile human resources is one of the most important of these approaches that contributes to enhancing job performance. Based on this, this research seeks to identify the role of lean human resources as an independent variable in enhancing job performance as a dependent variable in the Sulaimaniyah Governorate Traffic Directorate. The research relied on a questionnaire as a data collection tool, consisting …


Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad, Azzam Saleh Abd Aug 2026

Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad, Azzam Saleh Abd

Muthanna Journal of Administrative and Economics Sciences

The research problem centers on the growing gap between the marketing strategies adopted by Iraqi banks and the increasing expectations of customers in the digital age, which has led to a noticeable disparity in the ability to attract and retain customers between the public and private sectors. Despite its capital strength and sovereign status, the Trade Bank of Iraq (TBI) faces challenges in aligning its marketing flexibility with the needs of individuals versus large corporations, while the Bank of Baghdad struggles to promote trust and security to compete with government guarantees. To analyze this problem, three main hypotheses were formulated: …


Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi Aug 2026

Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi

Muthanna Journal of Administrative and Economics Sciences

This study examines methodological developments in modeling financial market volatility, with a particular focus on Bayesian nonparametric approaches as flexible alternatives to traditional parametric models such as GARCH and stochastic volatility frameworks. While characteristics of financial time series—including fat tails, volatility clustering, asymmetry, and structural breaks—limit the effectiveness of rigid parametric specifications, nonparametric Bayesian tools such as Dirichlet Process Mixtures offer adaptive probabilistic structures that better capture the true behavior of returns.
Using daily data from the ISX Main 60 Index, the empirical analysis shows that although the GARCH(1,1) model achieves a good statistical fit, stable volatility estimates, and accurate …


The Influence Of Managerial Attitudes And Dynamic Capabilities On E-Marketing Adoption Among Small And Medium Tourism Enterprises, Hilal Maabad Ame, Omari Khalifa Mbura, Amani Gration Tegambwage Aug 2026

The Influence Of Managerial Attitudes And Dynamic Capabilities On E-Marketing Adoption Among Small And Medium Tourism Enterprises, Hilal Maabad Ame, Omari Khalifa Mbura, Amani Gration Tegambwage

Arab Economic and Business Journal

This study examines how managerial attitudes and dynamic capabilities shape e-marketing adoption among Small and Medium Tourism Enterprises (SMTEs) in Zanzibar, using PLS-SEM on survey data from 216 SMTEs in the Urban-West and South Regions. Drawing on the Decomposed Theory of Planned Behaviour and Dynamic Capabilities Theory, the study finds that perceived ease of use and perceived security significantly increase adoption, while perceived usefulness and compatibility significantly decrease it suggesting that recognising a technology's value is insufficient without the operational capacity to act on it. Supporting this, dynamic capabilities significantly strengthen the usefulness–adoption and compatibility–adoption relationships, but show no moderating …


Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim Aug 2026

Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim

Muthanna Journal of Administrative and Economics Sciences

The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …