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Full-Text Articles in Business

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 …


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 …


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 …


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 …


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 …


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 …


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 …


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.


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 …


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 …


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 …


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 …


Mentorship As Identity Work: The Meaning Black Queer Men Ascribe To Mentorship In Identity Development And Professional Identity Formation, Kai Christian Mar 2026

Mentorship As Identity Work: The Meaning Black Queer Men Ascribe To Mentorship In Identity Development And Professional Identity Formation, Kai Christian

JWU Dissertations & Theses

This descriptive-phenomenological study examined the role of mentorship in shaping identity. There is limited literature that examines mentorship as an identity-shaping process among Black queer men (BQM). Intersectional and Black queer theory provided the theoretical framework for thematic analysis.

Within the workplace, BQM must negotiate the effects of double marginalization resulting from racism and anti-queer biases. The effects of racism and anti-queer biases can lead to adverse psychological and physical health outcomes, negatively impacting the careers of Black and queer individuals. BQM benefit from support that addresses and acknowledges how their identity shapes their experiences. Mentorship can provide …


Lindenwood Athletics And 4 Hands Brewing Company Launch Co-Branded Lindenwood Lager, Lindenwood University Mar 2026

Lindenwood Athletics And 4 Hands Brewing Company Launch Co-Branded Lindenwood Lager, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Deinfluencers As Institutional Actors: Dramaturgical Work And The Embedded Contestation Of Consumerism, Gokcen Coskuner-Balli, Charlene Chu, Niklas Myhr, Cristina Nistor Mar 2026

Deinfluencers As Institutional Actors: Dramaturgical Work And The Embedded Contestation Of Consumerism, Gokcen Coskuner-Balli, Charlene Chu, Niklas Myhr, Cristina Nistor

Business Faculty Articles and Research

"In the sections that follow, we develop theoretical scaffolding for our analysis. We begin by reviewing the literature on institutional work, focusing on how embedded actors engage in purposive actions to disrupt taken-for-granted norms. Next, we examine theoretically how influencers operate, setting the stage for understanding how deinfluencers leverage and subvert these roles. We then review scholarship on anti- consumption and consumer resistance, highlighting how deinfluencers depart from conventional activist modes by adopting culturally embedded, everyday practices. Collectively, these literatures inform our conceptualization of deinfluencing as a dramaturgically enacted form of institutional work. Subsequently, we present our methodology, followed by …


State Normal School Lafayette--Dialectical Literary Society Program, State Normal School Mar 2026

State Normal School Lafayette--Dialectical Literary Society Program, State Normal School

Documents

Lafayette--Dialectical Literary Society Program, State Normal School, 1923


Dialectical Society Purchase Receipt-Cherry & Stickle, Cherry & Stickle, Dealers In Staple And Fancy Groceries (H.A. Cherry/J.L. Stickle) Mar 2026

Dialectical Society Purchase Receipt-Cherry & Stickle, Cherry & Stickle, Dealers In Staple And Fancy Groceries (H.A. Cherry/J.L. Stickle)

Documents

A purchase receipt for items needed by the Dialectical Society in 1896


State Normal College Joint Anniversary Of The Literary Societies, State Normal College Mar 2026

State Normal College Joint Anniversary Of The Literary Societies, State Normal College

Documents

1897 Program from the Joint Anniversary of the Literary Societies of State Normal College


Learn And Serve Rotc Spring Quarter Bulletin, Florence Herald Mar 2026

Learn And Serve Rotc Spring Quarter Bulletin, Florence Herald

Documents

1951 Florence State Teachers College ROTC Spring Quarter Bulletin


Constitution And Bylaws Of The University Of North Alabama Education Association, University Of North Alabama Education Association Mar 2026

Constitution And Bylaws Of The University Of North Alabama Education Association, University Of North Alabama Education Association

Documents

Constitution and Bylaws of the University of North Alabama Education Association-adopted March 29, 1977


Kappa Pi Constitution, Kappa Pi National Fraternity Mar 2026

Kappa Pi Constitution, Kappa Pi National Fraternity

Documents

The Kappa Pi Constitution (1930)


Unaea Newsletter, University Of North Alabama Education Association Mar 2026

Unaea Newsletter, University Of North Alabama Education Association

Documents

UNAEA Newsletter (Vol. 1 No. 1, 1978)


Public Debate By The Lafayette Literary Society At The State Normal College, The Times Job Print, Florence Mar 2026

Public Debate By The Lafayette Literary Society At The State Normal College, The Times Job Print, Florence

Documents

1894 State Normal College Public Debate program of the Lafayette Literary Society


Una Rotc Named "Top Program" 2016, While Una Labeled Gold Level School For Military Friendliness, Military & Veteran Affairs University Of North Alabama Mar 2026

Una Rotc Named "Top Program" 2016, While Una Labeled Gold Level School For Military Friendliness, Military & Veteran Affairs University Of North Alabama

Documents

Spring 2017 issue of the UNA Alumni Magazine highlights the UNA ROTC program as "Top Program" in 2016


State Normal School Browning And Dixie Literary Societies, State Normal College Mar 2026

State Normal School Browning And Dixie Literary Societies, State Normal College

Documents

A 1920 State Normal School program for the Browning and Dixie Literary Societies


Annual Debate Between The Dialectical And Lafayette Societies, Florence Herald Print Mar 2026

Annual Debate Between The Dialectical And Lafayette Societies, Florence Herald Print

Documents

Annual Debate Program --Dialectical and Lafayette Societies, 1905


Present Constitution And Bylaws The Division Of Post-Secondary Education Of The Alabama Education Association, Alabama Education Association Mar 2026

Present Constitution And Bylaws The Division Of Post-Secondary Education Of The Alabama Education Association, Alabama Education Association

Documents

The Division of Post-Secondary Education of the Alabama Education Association Present Constitution and Bylaws, 1972


University Of North Alabama Fraternity And Sorority Life, University Of North Alabama Fraternity And Sorority Life Mar 2026

University Of North Alabama Fraternity And Sorority Life, University Of North Alabama Fraternity And Sorority Life

Documents

Brochure for the University of North Alabama Fraternity and Sorority Life on campus, 2017


State Normal School Of Florence, Ala. Annual Society Contest, State Normal School Mar 2026

State Normal School Of Florence, Ala. Annual Society Contest, State Normal School

Documents

Annual Society Contest program between the Dialectical/Browning Societies and Lafayette/Dixie Club


University Of North Alabama Military Patriotism, Robert S. Steen ('60), Ltc U.S. Army (Ret.) Mar 2026

University Of North Alabama Military Patriotism, Robert S. Steen ('60), Ltc U.S. Army (Ret.)

Documents

An article published in the UNA Alumni Magazine (Summer 2004) by Florence State College Graduate and Retired LTC, U.S. Army, Robert S. Steen on the history of military service of the university (from the time of LaGrange College through 2004)