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Full-Text Articles in Business

Navigating The Ai Classroom: Integrating Ai In Education For Enhanced Learning And Career Readiness, Katryna M. Johnson Apr 2026

Navigating The Ai Classroom: Integrating Ai In Education For Enhanced Learning And Career Readiness, Katryna M. Johnson

Journal of Applied Marketing Theory

This study employs an innovative approach by integrating AI and human endeavors in the research process. The examination provides a literature review and theoretical frameworks for integrating AI in education, focusing on three key stakeholder groups: students, faculty, and institutions. The analysis explores the benefits and challenges of AI in the classroom from each group’s perspective. The paper emphasizes hands-on AI experience for marketing students to remain competitive. The paper provides practical tips and suggestions for using AI in marketing classes and creating an institutional environment to support long-term AI growth. Additionally, the study presents widely used AI tools in …

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Price Endings Of Online And Offline Retailers: Round And Just-Below Pricing, Kwanho Suk, Gaeun Kim, Dongwon Lee, Xuanting Jin Mar 2026

Price Endings Of Online And Offline Retailers: Round And Just-Below Pricing, Kwanho Suk, Gaeun Kim, Dongwon Lee, Xuanting Jin

Asia Marketing Journal

This study investigates and compares price-ending strategies employed by online and offline retailers. Analyzing 210,456 prices from retailers in US, South Korea, and China reveals significant differences in price-ending between online and offline retail formats. Online retailers exhibit a lower propensity to utilize round prices (e.g., ending in 0) and just-below prices (e.g., ending in 9) than offline retailers. This research discusses potential explanations for these observed discrepancies, focusing on the distinct price-setting environments and consumer purchasing behaviors of online and offline retail.

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Exploring The Relationship Between Esg Activities And Firm Performance: The Carrot And Stick Approach, Jeongbin Whang, Jong-Ho Lee, Jaeho Lee Mar 2026

Exploring The Relationship Between Esg Activities And Firm Performance: The Carrot And Stick Approach, Jeongbin Whang, Jong-Ho Lee, Jaeho Lee

Asia Marketing Journal

This study uses stakeholder theory to investigate the impact of firms' ESG activities on performance, paying particular attention to the moderating roles of executive ESG compensation (the ``carrot'') and external ESG audits (the ``stick''). Utilizing Thomson Reuters ESG data from 1,523 US firms over six years (2017–2022) and applying fixed-effects models, the analysis reveals that environmental and social activities are positively associated with firm performance. In contrast, governance activities are negatively related to financial performance but positively related to non-financial outcomes. Furthermore, executive ESG compensation and external audits positively moderate the relationship between ESG activities and firm performance. Executive compensation …

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Internal Public Relations Influence On Organizational Citizenship Behaviors: Integrating Social Identity Perspectives In Organizational Contexts, Daewook Kim Mar 2026

Internal Public Relations Influence On Organizational Citizenship Behaviors: Integrating Social Identity Perspectives In Organizational Contexts, Daewook Kim

Asia Marketing Journal

This study examined how internal public relations encourages employees to participate in organizational citizenship behaviors. Using a national survey of employees (N = 339), we tested a conceptual model that proposed linkages among dialogic internal communication, organizational social capital, communal relationships, and organizational citizenship behaviors. The results suggest dialogic internal communication can enhance organizational social capital and encourage internal publics to participate in organizational citizenship behaviors. Additionally, organizational social capital mediated the effects of dialogic internal communication on communal relationships and organizational citizenship behaviors. The findings highlight a critical connection between public relations and social identity perspectives within organizational …

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Temporal Dynamics Of Online Shopping: A Multidimensional Clustering Approach For Optimizing Time-Specific Advertising Strategies, Hye Ra Oh, Yunjae Cheong Mar 2026

Temporal Dynamics Of Online Shopping: A Multidimensional Clustering Approach For Optimizing Time-Specific Advertising Strategies, Hye Ra Oh, Yunjae Cheong

Asia Marketing Journal

This study clusters consumers according to their hourly online shopping consumption patterns and develops optimized advertising strategies that can be practically applied by companies. Specifically, we considered multidimensional variables related to consumers, including demographic characteristics, shopping frequency, information search and content consumption characteristics, and lifestyle traits. We explored consumer types by comparing various clustering algorithms and applying the optimal clustering method for each time period. The analysis results show significant differences in payment amounts according to payment time periods. Regarding consumer types, consumption tendencies are distinctly differentiated by payment time periods, with each cluster showing different characteristics. This study is …

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Does Ai-Driven Empathy Work In Healthcare Marketing? The Impact Of Cognitive And Affective Empathy In Chatbots And The Moderating Role Of Illness Type, Jee Won Kim, Yeonsoo Kim, Jino Chung Mar 2026

Does Ai-Driven Empathy Work In Healthcare Marketing? The Impact Of Cognitive And Affective Empathy In Chatbots And The Moderating Role Of Illness Type, Jee Won Kim, Yeonsoo Kim, Jino Chung

Asia Marketing Journal

Recognizing the growing potential of AI-generated chatbots in healthcare and healthcare marketing, this study investigates how different types of chatbot-expressed empathy influence user responses in stigmatized versus non-stigmatized health contexts. Perceived authenticity is introduced as a key mediator. Drawing on Mind Perception Theory, a 3 (empathy: none, cognitive, affective) × 2 (illness type: stigmatized, non-stigmatized) online experiment was conducted. The findings show that affective empathy reduced perceived authenticity, which subsequently decreased user satisfaction, perceived understanding, reuse intention, and follow intention. These indirect effects varied by illness type: in stigmatized contexts, non-empathetic communication was viewed most favorably, whereas in non-stigmatized contexts, …

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Unpacking Virtual Influencer Persuasiveness: Effects Of Social Attributes, Self-Congruence, And Attachment On Brand Attitude And Purchase Intention, You Jin Song, Sejung Marina Choi Mar 2026

Unpacking Virtual Influencer Persuasiveness: Effects Of Social Attributes, Self-Congruence, And Attachment On Brand Attitude And Purchase Intention, You Jin Song, Sejung Marina Choi

Asia Marketing Journal

As virtual influencers (VIs) increasingly function as prominent intermediaries in brand–consumer interactions, there is a critical need for systematic investigation into their impact on consumer behavior. This study empirically explores how specific attributes of VIs—competence, warmth, and eeriness—shape consumer perceptions, attachment, and brand engagement. Results indicate that competence and warmth significantly enhance VI attractiveness, whereas eeriness diminishes attractiveness and weakens consumer responses. Furthermore, attractiveness emerges as a primary determinant of consumer attachment to VIs, with actual self-congruence acting as a moderator that reduces this attachment. Notably, stronger consumer attachment fosters more positive brand attitudes, which subsequently elevate purchase intention. These …

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Are You Ready To Embrace Ai-Generated Art? Exploring The Differential Effects Of Ai Versus Human Agents On Consumer Response, Seojin Stacey Lee, Yaeri Kim, Kiwan Park Mar 2026

Are You Ready To Embrace Ai-Generated Art? Exploring The Differential Effects Of Ai Versus Human Agents On Consumer Response, Seojin Stacey Lee, Yaeri Kim, Kiwan Park

Asia Marketing Journal

With a growing integration of artificial intelligence (AI) into creative domains, understanding its impact on consumer responses remains a critical area of inquiry. This research examines how agent type (AI vs. human) and art type (fine art vs. art-infused product) influences consumer purchase intention, along with the underlying psychological mechanism. Across three empirical studies, we find that consumers report higher purchase intention for art-infused products compared to fine art when created by AI. In contrast, this difference in purchase intention is diminished when the products are created by human artists. Perceived incompatibility functions as a moderated mediator in this process. …

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College Football Free Agency: The Transactional Nature Of Big-Time College Football Recruiting, Chris Corr, Branden Johnson, Amanda L. Paule-Koba Mar 2026

College Football Free Agency: The Transactional Nature Of Big-Time College Football Recruiting, Chris Corr, Branden Johnson, Amanda L. Paule-Koba

Journal of Issues in Intercollegiate Athletics

This study explored how the transfer portal has transformed college football recruiting by disrupting traditional relationship-based practices and accelerating the shift toward a transactional performance-driven model. Drawing on Bourdieu’s concepts of habitus, field, and capital, the research examines how recruiting coordinators navigate evolving pressures around talent acquisition, NIL compensation, and compressed recruiting timelines. Findings from comprehensive interviews with five Power-4 recruiting personnel reveal that relationships are increasingly leveraged for short-term gain. The findings of this study indicate the transfer portal has created an opaque high-stakes marketplace where trust is limited, valuation is speculative, and institutional pedigree/resources heavily influence opportunities. The …

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An Exploration Of College Athletes' Action To Change The Eyes Of Texas. A Chronological Case Study, Charles Macaulay, Jessica K. Brougham, Christopher M. Mcleod, Ajhanai C. Keaton Mar 2026

An Exploration Of College Athletes' Action To Change The Eyes Of Texas. A Chronological Case Study, Charles Macaulay, Jessica K. Brougham, Christopher M. Mcleod, Ajhanai C. Keaton

Journal of Issues in Intercollegiate Athletics

This study presents a chronological case study exploring the University of Texas Austin wherein a broad coalition of students, college athletes, marching band members and others from the UT community engaged in several forms of activism challenging the university to address racial inequities. Unlike other sport organizations that swiftly supported activist efforts, the University of Texas serves as a case where leadership attempted to uphold the status quo and stifle dissent. Thus, this manuscript explores the oscillating dynamic between sport activism and organizational responses when a broad coalition of actors, lacking status, influence, and power, engage in continued efforts to …

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Marketing Collegiate Women’S Sports In A Shifting Landscape: Opportunities And Obstacles, Liz Sattler Dr., Eric Kramer, Micaela Bradley Mar 2026

Marketing Collegiate Women’S Sports In A Shifting Landscape: Opportunities And Obstacles, Liz Sattler Dr., Eric Kramer, Micaela Bradley

Journal of Issues in Intercollegiate Athletics

This research explores the promotion of women’s sports programs across Division I athletic departments by specifically looking at the strategies, barriers, and opportunities identified by practitioners. Interest in women’s sports is growing, in large part thanks to popular women athletes such as Caitlin Clark, Juju Watkins, and Olivia Dunne. Despite that growing interest and investment in women’s sports globally, women collegiate athletes still face significant disparities in funding, media coverage, and overall promotion compared to their counterparts who are men. The industry faces a unique pivot point with the introduction of Name, Image, and Likeness (NIL) and the pending implications …

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Connectivity And Tourism Flow In Small Island Developing States, Edmir Luciano Dos Santos Ferreira, João Paulo Madeira Mar 2026

Connectivity And Tourism Flow In Small Island Developing States, Edmir Luciano Dos Santos Ferreira, João Paulo Madeira

International Journal of Islands Research

Tourism in Small Island Developing States (SIDS) faces unique sustainability challenges, with connectivity emerging as a critical factor. These nations, often situated in remote locations, encounter significant accessibility constraints and limited infrastructure, which restrict tourist flows and adversely affect economic development. The primary aim of this paper is to analyse the relationship between connectivity and tourism flows in SIDS, exploring how connectivity, proxied by geographical and cultural-political distance, influences tourism in these regions. Furthermore, the study seeks to determine whether belonging to different SIDS regions or exhibiting varying levels of development helps destinations attract greater tourist flows, by examining several …

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The Roles Of The Human Resources Management Director And Their Impact On Entrepreneurial Training:An Analytical Study At The Ministry Of Labor And Social Affairs, Ali Abd Al-Salam Abd Al-Daem Mar 2026

The Roles Of The Human Resources Management Director And Their Impact On Entrepreneurial Training:An Analytical Study At The Ministry Of Labor And Social Affairs, Ali Abd Al-Salam Abd Al-Daem

Muthanna Journal of Administrative and Economics Sciences

The research problem lies in the weak level of entrepreneurial training in Iraqi ministries despite the importance of the strategic roles of human resources management. The research gap is represented by the scarcity of empirical studies that measure the relative impact of the roles of the HR manager (according to Ulrich’s model) in activating entrepreneurial training within the Iraqi public sector environment. Accordingly, this study aims to analyze the relationship between the roles of the Human Resources Management Director—as a strategic partner, administrative expert, developmental supporter, and change agent—and their impact on activating entrepreneurial training at the Ministry of Labor …

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The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed Mar 2026

The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed

Muthanna Journal of Administrative and Economics Sciences

This study aims to Analysis of the Economic Impacts of Climate Change and External Shocks on Tourism Demand in the Kurdistan Region for the Period (2007-2023), utilizing a rigorous econometric methodology that includes unit root tests, Granger causality, and the Autoregressive Distributed Lag (ARDL) model to verify long-term equilibrium relationships through the Bounds Test. The results revealed a “developmental paradox,” where tourism demand grows annually by 18.51% despite a steady rise in temperatures, a decline in rainfall by approximately 3.15 mm per year, and an increase in dust storms. The econometric modeling proved that every unit increase in temperature inflicts …

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The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab Mar 2026

The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the extent of the association and impact of green lean manufacturing practices on the dimensions of sustainability (economic, social, and environmental) from the point of view of individuals working in national companies for the manufacture of home furniture. To achieve this goal, a questionnaire was designed according to a five-point Likert scale. In July 2024, using the cross-sectional studies approach, (213) responses that could be analyzed statistically were collected from the study sample. These data were analyzed using two software packages: (AMOSv24) and (SPSSv26). The results indicate that green lean manufacturing practices are associated with …

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Evaluating The Determinants Of Financial Inclusion In Emerging Economies, Joshua Ohifeme Ohioma Dr Mar 2026

Evaluating The Determinants Of Financial Inclusion In Emerging Economies, Joshua Ohifeme Ohioma Dr

Bullion

Financial inclusion (FI) encourages economic empowerment and growth while also serving as a catalytical factor in achieving seven of the seventeen Sustainable Development Goals. Attainment of these and other benefits of FI is largely dependent and influenced by various factors and determinants. Analysing sample data of 26,930 responses from the Access to Financial Services in Nigeria (A2F) 2023 survey, this study examined the factors influencing FI using the Multiple Logistic Regression model. The study found that mobile technology, literacy level and urban residency have significant influences on FI while age and gender do not significantly influence FI. Implications of the …

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The Impact Of Corporate Governance Practices On Enhancing The Quality Of Financial Reporting: An Applied Study On A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Ahmed Hashem Sakr Mar 2026

The Impact Of Corporate Governance Practices On Enhancing The Quality Of Financial Reporting: An Applied Study On A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Ahmed Hashem Sakr

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of corporate governance practices on the quality of financial reporting in a sample of commercial banks listed on the Iraq Stock Exchange. Motivated by the increasing need for transparency and reliability in financial information within the Iraqi banking environment characterized by regulatory challenges and economic instability the research investigates how key governance mechanisms contribute to enhancing the credibility and accuracy of financial reports. The study focuses on three core governance indicators: board size, board independence, and audit committee activity, in addition to relevant control variables reflecting firm characteristics.Employing panel data analysis and fixed-effects regression models, …

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The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar Mar 2026

The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar

Muthanna Journal of Administrative and Economics Sciences

This study aims to analyze the impact of earnings volatility on the debt financing structure of Iraqi banks, using an analytical descriptive approach and financial data from a sample of private Iraqi banks listed on the Iraq Stock Exchange for the period (2017-2024). A multiple linear regression model was applied to examine the relationship, while controlling key variables (liquidity ratio and bank size). The results revealed a statistically significant negative impact of earnings volatility on the reliance on debt financing, where increased volatility led to reduced dependence on debt in the capital structure. The study concludes that capital structure decisions …

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Human Resource Flexibility And Its Role In Organizational Ambidexterity: An Analytical Study At The General Company For Electrical And Electronic Industries, Hanaa Nassrullah Khamees Alhamadani Mar 2026

Human Resource Flexibility And Its Role In Organizational Ambidexterity: An Analytical Study At The General Company For Electrical And Electronic Industries, Hanaa Nassrullah Khamees Alhamadani

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the role of human resource flexibility in achieving organizational Ambidexterity at the General Company for Electrical and Electronic Industries. This stems from the importance of flexibility as a fundamental factor enabling organizations to adapt quickly to rapid environmental changes and enhance their competitiveness. The research adopted a descriptive-analytical approach, and data were collected from a random sample of (75) employees working in administrative and technical departments related to the study topic. The independent variable was human resource flexibility with its three dimensions (skill flexibility, behavioral flexibility, and human resource practices flexibility), while the dependent variable …

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The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department, Shuab Ahmed Aziz Al-Mawla Mar 2026

The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department, Shuab Ahmed Aziz Al-Mawla

Muthanna Journal of Administrative and Economics Sciences

Purpose: This research aims to study the relationship between organizational resilience (capital resilience, strategic resilience, cultural resilience, learning resilience, and relationship resilience) and organizational breakdown (internal factors, external factors, structural factors, human factors, and financial factors) in the Tal Afar Education Department, Nineveh Governorate. Design/Methodology: Based on stratified random sampling, 400 questionnaires were distributed from a population of 650 to employees of the Tal Afar Education Department. The sample was drawn using Sakran’s (2010) formula. A similar questionnaire was also distributed to principals and assistant principals working in affiliated schools. Of these, 191 questionnaires were deemed valid. The …

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Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh, Ibrahim Khalil Ibrahim Mohammed Al-Hayali Mar 2026

Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh, Ibrahim Khalil Ibrahim Mohammed Al-Hayali

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the actual role reflected by human talent management, specifically its dimensions (recruitment, performance management, training and development, talent retention), in enhancing the quality of educational service, which includes (the academic background of the teacher, the curriculum, infrastructure and facilities, quality of recruitment, safety and security, development of students’ skills). The research stems from a real problem whose features are embodied in the following question: What is the actual role reflected by the dimensions of human talent management in enhancing the quality of educational service in the researched directorate? Using the descriptive-analytical approach to diagnose and …

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The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange., Ashraf Hashim Faris Alabdoon Mar 2026

The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange., Ashraf Hashim Faris Alabdoon

Muthanna Journal of Administrative and Economics Sciences

This study investigates the role of digital governance in enhancing the quality of financial reporting, while examining the mediating effect of fair value measurement under IFRS 13. The study is based on the hypothesis that digital governance practices have a positive impact on improving financial reporting quality within the fair value measurement framework. The empirical analysis focuses on Jordanian commercial banks listed on the Amman Stock Exchange over the period 2017–2024. Data were collected from published annual financial reports to construct a dataset suitable for statistical analysis and to bridge theoretical concepts with practical applications in the banking sector. The …

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Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate, Saif Khalid Zakaria Mar 2026

Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate, Saif Khalid Zakaria

Muthanna Journal of Administrative and Economics Sciences

Purpose: The objective of this study is oriented to investigate what are the determinant features of Blockchain Technology (BCT) that contribute in boosting ISE factors in governmental institutions. The research work is grounded on referring to the most popular features of Blockchain (BC) in enhancing the core and supportive (ISE). Research Design/ Methods and approach: The data for this research was based on a crosssectional and correlational survey (95 responses were finally analyzed). The collected data were first analyzed using SPSS v.26 and then through variance based structural equation modeling (SEM; Smart PLS v.4) for assessing validity and …

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Work Environment Quality And Its Relationship To Job Satisfaction In The Kirkuk Education Directorate, Ahmed Abd Saleh Mar 2026

Work Environment Quality And Its Relationship To Job Satisfaction In The Kirkuk Education Directorate, Ahmed Abd Saleh

Muthanna Journal of Administrative and Economics Sciences

The study aimed to examine the relationship between the quality of the work environment in its dimensions (teamwork, improvement of working conditions, and motivation) and the achievement of job satisfaction among the employees of Kirkuk Directorate of Education, with a focus on the extent to which the elements of the work environment affect the level of satisfaction and organizational commitment. The study population consisted of 970 employees of the directorate, from which a random sample of 100 employees from various departments and job levels was selected as the study sample. The majority of the sample were male, with work experience …

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Analyzing The Impact Of Applying Ipsas 42 On Social Benefits In Enhancing Reporting Quality And Promoting Financial Sustainability, Burhan Hussein Khalaf Al-Rawi, Hasan Saleh Yusuf Al-Bajari Mar 2026

Analyzing The Impact Of Applying Ipsas 42 On Social Benefits In Enhancing Reporting Quality And Promoting Financial Sustainability, Burhan Hussein Khalaf Al-Rawi, Hasan Saleh Yusuf Al-Bajari

Muthanna Journal of Administrative and Economics Sciences

The study aims to explore the impact of applying IPSAS 42 on social benefits in enhancing the efficiency of financial reporting and strengthening the sustainability of financial capabilities within Iraqi government institutions. The study objectives were achieved by examining the nature and objectives of IPSAS 42, assessing the current state of disclosure of social benefits in government financial reports, and measuring the extent to which the social benefits standard contributes to promoting financial sustainability. The study relied on secondary financial data from a set of Iraqi government entities, including current expenditures, capital/investment expenditures, oil revenues, non-oil revenues, fiscal deficit, and …

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His Role In Government Investment In Economic Development Services In Iraq, Hatem Jabr Atshan Mar 2026

His Role In Government Investment In Economic Development Services In Iraq, Hatem Jabr Atshan

Muthanna Journal of Administrative and Economics Sciences

This study aims to shed light on the reality of government investment spending in Iraq by analyzing its indicators and estimating the government investment spending index and its impact on economic growth for the period 2004-2024, based on theoretical and applied frameworks. The study concluded that the contribution of investment spending to GDP was determined to be between (5.7%) and (69.6%), with an average rate of (17.75%), indicating government involvement in socio-economic fields. There is no financial approach worldwide that reduces the scope of public spending in favor of investment spending in a way that leads to increased economic growth.

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Integrated Reporting And Its Role In Enhancing The Reliability Of Financial Reports: The Mediating Role Of Digital Transformation Technology: A Field Study, Mohammed Jumaah Kareem Sajet Al-Barki, Qasim Mohammed Abdullah, Majid Gazi Hasan, Ali Awadh Atshan Mar 2026

Integrated Reporting And Its Role In Enhancing The Reliability Of Financial Reports: The Mediating Role Of Digital Transformation Technology: A Field Study, Mohammed Jumaah Kareem Sajet Al-Barki, Qasim Mohammed Abdullah, Majid Gazi Hasan, Ali Awadh Atshan

Muthanna Journal of Administrative and Economics Sciences

The primary objective of the research is to demonstrate the impact of Integrated Reporting on enhancing the reliability of financial reports through the adoption of digital transformation technology, and to provide the cognitive foundations regarding Integrated Reporting and the reliability of financial reports. The research focused on the community of commercial companies listed on the Iraq Stock Exchange, with the sample limited to seven (7) companies according to specific criteria, as they are listed on the exchange and possess externally audited financial reports. These companies did not experience any mergers during the research period, which allowed for the completion of …

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Application Of A Fuzzy Multi-Objective Defuzzification Method To Solve A Multi-Modal Transportation Problem, Qusay H Khalaf, Khalid Zeghaiton Chaloob Mar 2026

Application Of A Fuzzy Multi-Objective Defuzzification Method To Solve A Multi-Modal Transportation Problem, Qusay H Khalaf, Khalid Zeghaiton Chaloob

Muthanna Journal of Administrative and Economics Sciences

Multi-modal transportation systems are the logistics networks for global economy. Transportation systems are fraught with uncertainties that hinder the traditional deterministic models reaching the optimal performance. The main obstacle for traditional deterministic models is the uncertainties (e.g., fuel prices volatility, inaccurate transit-times prediction, and evolving environmental regulations). This paper proposes a novel method of fuzzy multi-objective defuzzification. It integrates a modified center of gravity (COG) technique with multi-objective linear programming (MOLP) to address the uncertainty challenges. Triangular fuzzy numbers and partitioning to sud-intervals generated crisp solutions to balance conflicting objectives: cost, time, and environmental sustainability. A four transportation-mode used as …

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Exploring The Impact Of Psychological Hardiness On Career Prosperity: An Analytical Study Of The Opinions Of Employees Of The Ministry Of Migration And Displacement/Najaf Governorate Branch, Mustafa Hasan Kareem Al-Hamami Mar 2026

Exploring The Impact Of Psychological Hardiness On Career Prosperity: An Analytical Study Of The Opinions Of Employees Of The Ministry Of Migration And Displacement/Najaf Governorate Branch, Mustafa Hasan Kareem Al-Hamami

Muthanna Journal of Administrative and Economics Sciences

This study aims to explore the impact of psychological hardiness on career well-being among employees of the Ministry of Migration and Displaced Persons – Najaf Al-Ashraf Branch, with a focus on how psychological hardiness contributes to enhancing employee welfare and improving professional performance. The study adopted a descriptive- analytical approach, where data were collected and analyzed to determine the relationship between the variables. The study population included all employees of the Ministry – Najaf Al-Ashraf Branch, and a random sample of 100 employees was selected to ensure adequate representation of different departments and job categories. A standardized questionnaire measuring psychological …

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Green Value Chain Analysis And Its Role In Improving Resource Allocation Decisions: A Case Study In Diwaniya Dairy Factory, Ail Abdul-Hussein Hani Al-Zameli, Nabaa Duaa Fakher Mar 2026

Green Value Chain Analysis And Its Role In Improving Resource Allocation Decisions: A Case Study In Diwaniya Dairy Factory, Ail Abdul-Hussein Hani Al-Zameli, Nabaa Duaa Fakher

Muthanna Journal of Administrative and Economics Sciences

The purpose of this study is to justify the role of The green value chain as a modern technique of management accounting in facilitating investment decisions and optimizing the effectiveness in resources utilization at industrial units. The premise underlying the study is that green value serves as a frame of reference for analysing activities, which in turn allows to separate value-adding from non-value adding ones, leading to cost reduction and environmental soundness. Management is also not about finding faults for waste and allocating funds, it's all about tapping new ways of creating value by eliminating non-value adding activities. The deductive …

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