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السياسة المالية في العراق ودورها في نمو عرض النقد للمده(1990-2003), علي جابر عبد الحسين, ماجدة باشي بديوي

Muthanna Journal of Administrative and Economics Sciences

أن السياسة المالية تتميز بأنها ذات تأثير كبير في النشاط الاقتصادي , أذ تستطيع الحكومة ان تحقق من خلال أدواتها الاستقرار في اقتصادها , أذ احتلت السياسة المالية مكانة مهمة باعتبارها اسلوبا لإدارة الاقتصاد الوطني , اما الاقتصاد العراقي فأنه قد حظي باهتمام الكثير من الاقتصاديين والباحثين على المستوى المحلي , وذلك بسبب الظروف المختلفة التي مر بها البلد , أذ عانى اقتصاد العراق من اختلالات كثيرة , أدت الى تراجع الاداء الاقتصادي بشكل عام , كذلك تزايد عجز الموازنة العامة , وارتفاع معدلات التضخم والبطالة , أدى ذلك الى التوجه نحـو سياسة اكثر فعالية , تستطيع التأثير في المتغيرات …

قياس وتحليل العلاقة السببية بين معدلات التبادل التجاري الزراعي وبعض المؤشرات الزراعية في العراق للمدة 1990- 2019, هالة عبد الغني العتابي, باسم حازم البدري

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى التقصي عن وجود علاقة سببية مباشرة بين متغيرات زراعية مختارة هي: الناتج الزراعي (كممثل للنمو في القطاع الزراعي)، معدلات التبادل التجاري الزراعي الإجمالي كمتغير جديد كلياً في البحوث الزراعية في السنوات الأخيرة، القوى العاملة الزراعية وهي شريحة مهمة في القوى العاملة الاجمالية للبلد، وأخيرا الاستثمار الزراعي لما له من دور مهم وحيوي في العملية الإنتاجية وخلق فرص العمل ومن ثم رفع مستوى التشغيل وبالتالي تحقيق نمو وتنمية زراعية. استخدم الباحثان لهذا الغرض منهجية Toda – Yamamoto في السببية لسلسلة زمنية تمتد من 1990 لغاية 2019. وتوصل البحث الى وجود علاقة سببية من كل من معدلات التبادل التجاري …

اثر جودة التدقيق على الأداء المالي: ادلة من العراق، السعودية وايران, سعد رعد فيصل, علي سعد محمد, اسعد منصور عبد

Muthanna Journal of Administrative and Economics Sciences

الغرض الاساسي من هذه الدراسة هو فحص اثر جودة التدقيق على الاداء المالي لثلاث دول متجاورة هي العراق, السعودية وايران, يمكن ان تكون مرجعا مهما لدراسات اخرى مماثلة لهذه المنطقة, تمثلت عينة الدراسة من 210 مشاهدة (شركة – سنة) للعراق و732 مشاهدة (شركة – سنة) للسعودية و 846 مشاهدة (شركة – سنة) لايران، ولست سنوات متتالية من 2014-2019. تم استخدام تحليل الانحدار الخطي المتعدد لهذا النوع من البيانات, تشيرنا نتائجنا الى الدور الايجابي الذي تلعبه جودة التدقيق على الاداء المالي, يبدو ان جودة التدقيق تحضى باهتمام بالغ للدول الثلاثة, حيث يمكن للثقافة العامة التي تتمتع بها هذه الدول ان تفرض …

العلاقة بين جودة علاقات العلامة التجارية وسلوك مواطنة الزبون دراسة استطلاعية لاراء عينة من العاملين في شركات التحويل المالي, ياسمين ياسين حسن

Muthanna Journal of Administrative and Economics Sciences

تعد السياسة النقدية جزءا مهما من السياسة الاقتصادية الكلية للدولة لما لها دور مهم في معرفة منح الائتمان المصرفي وتؤدي دورا مهما وفاعلا في تنظيم عرض النقود والتحكم بالسيولة النقدية والائتمان، ومن خلال هذا الدور المهم تستطيع السلطات النقدية والمتمثلة بالبنك المركزي كأعلى سلطة نقدية اذ تحقق اهداف حيوية محددة وفق أولويات تقررها المشكلة الاقتصادية التي يعاني منها الاقتصاد, يهدف البحث الى دراسة طبيعة السياسة النقدية وادواتها المستخدمة من قبل البنك المركزي ومدى تأثير السلطة النقدية في حجم القروض المصرفية المقدمة من قبل المصارف الاهلية وادواره الوظيفية، تناول البحث مشكلة رئيسة مفادها: هل ان للسياسة النقدية تأثير في حجم القروض …

محددات الادخار المحلي في العراق للمدة (2003-2019), مسجت حسن مسجت, بان ياسين مكي

Muthanna Journal of Administrative and Economics Sciences

يعد الادخار من اهم المواضيع الاقتصادية التي اخذت حيزا كبيرا في الدراسات الاقتصادية لما له من اثر كبير في جميع أنشطة الاقتصاد فضلا عن انه يعد الركيزة الأساسية التي ينطلق منها الاستثمار في جميع المجالات، لقد هدف البحث الى بيان اهم العوامل المحددة للادخار المحلي في العراق للمدة (2003-2009) من خلال قياس اثر هذه العوامل والتي تمثلت بالناتج المحلي الإجمالي، معدل التضخم، الاستهلاك بالإضافة الى سعر الفائدة. وقد توصل البحث الى وجود علاقة واثر معنوي لهذه المتغيرات على حجم المدخرات المحلية في العراق كما أوصى البحث بضرورة اتباع كافة السبل التي من شانها تشجيع الافراد على ترشسد الاستهلاك فضلا عن …

اثر السياسة النقدية في حجم القروض المصرفية (دراسة تحليلية لعينة من المصارف الاهلية في العراق للمدة 2006-2019), حيدر ثجيل جواد

Muthanna Journal of Administrative and Economics Sciences

تعد السياسة النقدية جزءا مهما من السياسة الاقتصادية الكلية للدولة لما لها دور مهم في معرفة منح الائتمان المصرفي وتؤدي دورا مهما وفاعلا في تنظيم عرض النقود والتحكم بالسيولة النقدية والائتمان، ومن خلال هذا الدور المهم تستطيع السلطات النقدية والمتمثلة بالبنك المركزي كأعلى سلطة نقدية اذ تحقق اهداف حيوية محددة وفق أولويات تقررها المشكلة الاقتصادية التي يعاني منها الاقتصاد, يهدف البحث الى دراسة طبيعة السياسة النقدية وادواتها المستخدمة من قبل البنك المركزي ومدى تأثير السلطة النقدية في حجم القروض المصرفية المقدمة من قبل المصارف الاهلية وادواره الوظيفية، تناول البحث مشكلة رئيسة مفادها: هل ان للسياسة النقدية تأثير في حجم القروض …

Empirical Assessment Of Big Data Technology Adoption Factors For Organizations With Data Storage Systems, Ahmad B. Alnafoosi

College of Computing and Digital Media Dissertations

Many organizations have on-premises data storage systems. Data storage systems are evolving in multiple ways. One way is the adoption of Big Data. Big Data is a data storage system with the ability to analyze large volumes, velocity, and a variety of data. Per the Economist, data is now the most valuable resource (Parkins, 2017). Big Data holds the promise of unlocking a substantial value of data stored. Yet many organizations are not implementing Big Data. There is a need to identify key factors affecting adoption for such organizations. The literature review revealed multiple gaps in studied adoption factors (un-studied …

Tackling Hotel Employees’ Turnover: A Moderated-Mediation Analysis Of Transformational Leadership, Organisational Embeddedness, And Community Embeddedness, Albert Amankwaa, Pi Shen Seet, Pattanee Susomrith

Research outputs 2022 to 2026

Research in the last two decades suggests that job embeddedness may reduce employee turnover. However, little is known about whether this is the case in the hotel industry despite its high turnover rates. Besides, most studies have been conducted in the US, where the job embeddedness construct was developed and tested, suggesting the need to test the job embeddedness-turnover link in other contexts to improve its theoretical accuracy and generalisability. Additionally, while appropriate leader behaviours may enhance follower job embeddedness, empirical studies are sparse. Drawing from the Conservation of Resources theory, this study examines how transformational leaders may address hotel …

Indonesian Accounting Students’ Self-Confidence To Adopt Artificial Intelligence (Ai), Gina Andani, Lindrianasari Lindrianasari, Reni Oktavia, Ratna Septiyanti

Jurnal Akuntansi dan Keuangan Indonesia

The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active …

Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah

Jurnal Akuntansi dan Keuangan Indonesia

An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. …

Sustainability Reporting And Tax Aggressiveness Before And During Covid-19: Gcg Moderating Variable, Wijaya Triwacananingrum, Gabriella Michelle Wijaya

Jurnal Akuntansi dan Keuangan Indonesia

This research aimed to examine the incremental effect of COVID-19 on sustainability reports disclosures towards tax aggressiveness by moderating Good Corporate Governance (GCG) in a balanced period before and during COVID-19. Disclosure of sustainability reports and tax aggressiveness are measured using the GRI Standards index and the Effective Tax Rate (ETR), respectively. Meanwhile, GCG is measured based on 15 indices (ICGI) developed by Tanjung (2020). An analytical method in the form of multiple linear regression was used on 100 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020 as the research object. The results did not show …

The Influence Of Financial Distress, Cash Holdings, And Profitability Toward Earnings Management With Internal Control As A Moderating Variable: The Case Of Listed Companies In Asean Countries, Maya Putri, Eduard Ary Binsar Naibaho

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to define and analyze the relationship between financial distress, cash holding, and profitability and earnings management with internal control as a moderating variable in relation to six major countries in Southeast Asia (Indonesia, Malaysia, Singapore, Thailand, Philippines, and Vietnam). Earnings management is measured by the Jones model of discretionary accruals. Secondary data sources are used, namely companies listed on the S&P Capital IQ, with 480 observations that fit the criteria. Purposive sampling techniques are employed, with a new sample of observational data from the consumer staples sectors in the six countries covering the period 2016-2020. ASEAN was …

Ipo Waiting Period In Pakistan, Tayyeba Zanib, Muhammad Zubair Mumtaz

Business Review

This study examined the IPO waiting period from offering to the first trading day listed on the Pakistan Stock Exchange from 1995 to 2018. We find that firms that float shares to the general public have passed through multiple layers of inspection by underwriters, auditors, institutional investors, and regulatory bodies. The waiting period of the unseasoned issue is an essential predictor of uncertainty associated with a firm. To test this proposition, we first determine the endogenous and exogenous factors that influence IPO waiting period. The results confirm that the firms offer price, percentage of shares after issuance of IPO, book …

Engaging The Customers Through Social Mobile Application Experience, Nida Zaheer, Muhammad Rizwan

Business Review

This paper aims to investigate the customer experience and post purchase behavior in the mobile application environment. This study is experimental with a quantitative approach. Two hypothetical mobile apps were developed; social-focused and information-focused. Data was collected by surveying 400 online shoppers and, analyzed by employing SEM and multi-group analysis techniques using Amos. Results suggest that a mobile app that is socially focused enhances the customer experience and customer engagement behavior respectively. Next, the need for touch provides boundary conditions between customer experience and customer engagement behavior. Behavioral experience can be enhanced by improving online customer experience with the help …

A Better Model? Testing Of Fama And French Six-Factor Model In Pakistan, Mehak Younus

Business Review

This study examines the performance of the Fama and French six factor model and the alternative six-factor model in explaining anomalous return patterns using a broad sample of the Pakistani stock market from 2000 to 2017. This study is the first to test the applicability of these models in Pakistan and their performance in explaining anomalous returns. There are 11 anomalies taken, which proved to be significant in the Pakistani market. The GRS test is used with other time-series measures to check the power of the given models in explaining one-way sorted quintile portfolios. The results reveal that both models …

Food Price Volatility And Household Welfare: A Case Study Of Major Cities Of Pakistan, Nigar Zehra, Ambreen Fatima

Business Review

The purpose of this paper is to find the impact of food price volatility on the welfare of urban households of Pakistan. Food price volatility in monthly prices of major food commodities for main cities of Pakistan is calculated through standard deviation method. Moreover, the study adopts the methodology provided by Alkire and Foster 2007, and Alkire and Santos 2010 to develop Household Deprived Welfare Index (DWI) for major cities of Pakistan. Following Deaton 1985, the study uses pseudo panel approach. Fixed Effect technique is applied to estimate the impact of volatility on household welfare. The results generated from pseudo …

Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani

Jurnal Akuntansi dan Keuangan Indonesia

The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance …

Hexagon Fraud In Fraudulent Financial Statements: The Moderating Role Of Audit Committee, Dwiyanjana Santyo Nugroho, Vera Diyanty

Jurnal Akuntansi dan Keuangan Indonesia

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of …

A Quick Guide To Workforce Analytics For Child Welfare Agencies, Quality Improvement Center For Workforce Development

Other QIC-WD Products

Child welfare agencies continue to seek resources to help them better understand their workforce data. The Quality Improvement Center for Workforce Development (QICWD) developed several valuable resources for public child welfare agencies working to build partnerships between child welfare and human resources (HR) professionals to address child welfare workforce challenges. These resources were created for jurisdictions participating in the QIC-WD Child Welfare Workforce Analytics Institutes 1.0 and 2.0 but can be used by any jurisdiction. These resources aim to help agencies build their workforce data analytics capacity and improve practice. Planning When conducting workforce analytics, agencies are encouraged to adopt …

Beyond Sightseeing: How Can Tourism Affect Public/Global Health In Modern Society?, Jun Wen, Metin Kozak, Yangyang Jiang

Research outputs 2022 to 2026

Tourism was historically regarded as a practical and business-oriented domain rather than as a research dis - cipline [1,2]. Ontologically, tourism was seen as a field in which to apply theory and as a means of fulfilling needs related to leisure, pleasure, and social health. Little effort has been made to uncover its more nuanced meanings. In 2006, John Tribe, a leading tourism scholar, published a commentary challenging the truth of tourism research and described a complex phenomenon in which the construct’s psychological, philosophi - cal, and social dimensions/values were not well understood [ 3]. He also suggested that much …

Organizing Economies: Narrative Sensemaking And Communciative Resilience During Economic Disruption, Timothy Betts

USF Tampa Graduate Theses and Dissertations

This dissertation unites organizational communication, and economic theory to understand how individuals make sense of economic crises, imbed power and logic in those understandings, and construct new economic realities in the aftermath of crisis. Contra economic orthodoxy, this project conceives of economy and economics as a social construct. As a social construct, individuals organize economy and economics through discourse, make sense of through narrative, and rebuild through communication. This dissertation combines different theoretical perspectives—actor-network theory, antenarrative organization theory, and the communication theory of resilience—to recenter social scientific accounts of economic reality around communication, story, and power.

Specifically, I focus on …

A Review And Evaluation Of The Proactive Behavior Literature, Shefa Besaiso, Laila Shokr, Dina Al-Agry

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This research presents an overview of the Proactive Behavior. It focuses on both the concept of proactivity and discusses the motivational features as a positive behavioral method that could lead to improving individuals’, and organizations’ performance and efficiency, making it an attractive method to adapt. Then, it presents a supportive comparison of proactivity’s forms, a revision and re-structuring of its main phases, results, and a discussion of the determinants that hinder proactive behavior. In addition, the research discusses some of the emerging fears from proactivity and the possible related constraints with it through literature review for purpose of clarifying the …

Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the deception made by the internet providers, and identify the degree of that deception in the Marketing Mix’s 4Ps (Product or service, Price, Promotion, and Process of distribution) of those companies among university students in Hebron Governorate. To achieve the study objectives, the researcher used the descriptive analytical methodology. The study population consisted of (380) male and female university students in Hebron Governorate. Additionally, the study sample was selected by the random sample. The type of the sample was stratified random proportional sample. The questionnaire was used as a tool of the study, and it …

The Conditions Of Total Quality Management (Tqm) Using The Principal Component Analysis (Pca) (An Algerian Case Study), Moulay Amina, Cafe Mimoun, Sawar Youssef

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Total Quality Management (TQM) is a relatively recent concept which constitutes an important parameter in any company’s competitivity. Today, quality concerns every Algerian company since it must rival big companies in terms of the economic liberation policy. For effective application, TQM requires the availability of a certain number of conditions and leadership qualities. Therefore, the purpose of this study was to determine these conditions and qualities. For this purpose and according to their organizational levels, the studied companies were classified into three groups using the Principal Component Analysis (PCA): quality control, quality assurance, and TQM to identify the criteria governing …

Marketing Activity Influences On Brand Attractiveness & Loyalty, Keiondre' Mcallister

McNair Scholars Research

While selecting a specific brand could seem simple, many variables are considered. Consumers must trust that the chosen brand meets their needs by providing value. Value differs for everyone; however, four value pillars within the value creation pyramid could explain which value attracts the consumer most to a brand. These value elements will be explored to explain consumer preferences.

Lindenwood Percussion Ensemble Performance At The Central States Performance Association Championships, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

2022-June-27-Welcome To Etsu, University Marketing And Communication, East Tennessee State University

ETSU News

East Tennessee State University welcomes the following faculty and staff members who recently joined the university:

Travis Brooks is a technology development coordinator in Academic Technology Services after serving as a project coordinator at Coastal Carolina University. He holds an MBA degree from ETSU.

Dr. Liedson Carneiro is a postdoctoral research associate in the Department of Biological Sciences. Before coming to ETSU, he was a postdoctoral research fellow at the Universidade Federal de Pernambuco. He holds a Ph.D. degree in ecology from the University of Sao Paulo.

Brendan Ogden is a communications coordinator in Quillen College of Medicine. He was …

2022-June-27-Enjoy Retirement, University Marketing And Communication, East Tennessee State University

ETSU News

Congratulations to the following members of the East Tennessee State University family who retired in June.  Thank you for your service!

David Carter – Information Research Technician, WETS-FM, 20 years of service

Lynda Dotson – Coordinator (Retention Specialist), Internal Medicine, six years of service

Patricia Elledge – Office Coordinator, University Advancement, 26 years of service

Lisa Elliott – Academic Advisor, ETSU at Kingsport, 24 years of service

Thomas Fehr – Supervisor, Library Administration, 14 years of service

Jennifer Kintner – Coordinator, Biomedical Sciences, 18 years of service

Richard Mike Rhea – Assistant Director, Athletic Administration, 44 years of service

Carol …

Forging Paths To Interdisciplinary Research For Early Career Academics, Mai P. Trinh, Robert Kirsch, Elizabeth A. Castillo, Denise E. Bates

Management Faculty Publications

Interdisciplinary research is a promising approach with which to generate innovative solutions to real-world problems and create social value, yet it is a risky choice for early career academics (ECAs). This essay outlines the risks and rewards associated with interdisciplinary scholarship within the context of business schools. We use structuration theory as a guiding framework to identify how institutional structures can constrain the agency and interdisciplinary aspirations of ECAs and others who do not fit within the current narrow definitions of disciplinary excellence. Sharing examples from the authors’ journeys as ECAs from different disciplinary backgrounds who study leadership and management …

The Role Of Wisdom In Navigating Social Media Paradoxes: Implications For Consumers, Firms, And Public Policy, Abigail B. Schneider, Sunaina Chugani, Tavleen Kaur, Jason Stornelli, Michael Luchs, Marat Bakpayev, Tessa Garcia-Collart, Bridget Leonard, Lydia Ottlewski, Laura Pricer

Marketing Faculty Publications

Social media has transformed the nature of communication and simultaneously given rise to paradoxes—irresolvable situations where contradictory elements co-exist. These paradoxes are pervasive, and they can jeopardize consumer welfare because they are difficult to navigate. In this conceptual paper, we argue that the principles of wisdom provide a unique and constructive lens through which to view the social media landscape with the aim of maximizing well-being. We illustrate three social media paradoxes at individual, interpersonal, and societal levels of analysis. We also translate wisdom theory into practical recommendations for consumers, marketers, and public policy makers to facilitate wiser use of …