Finance Commons^™

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 …

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 …

Measuring Market Risk Through Entropic Var, Dragomir Nedeltchev, Tsvetelin Zaevski

Mathematical Modelling and Numerical Simulation with Applications

The article aims to measure the market risk beyond the basic risk measures like the Value-at-Risk (VaR) and the Expected Shortfall (ES). The Entropic Value-at-Risk is selected among the available measures based on its advantages -- it is the coherent upper bound of the VaR and ES. This risk measure is applied to the classical Black-Scholes model as well as to some more realistic ones, such as the exponential tempered stable model (the log-returns are presented by a tempered stable L\'evy process), the stochastic volatility model of Heston, its jump extension of Bates, and another stochastic volatility model but with …

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, …

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

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 …

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 …

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

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 …

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 …

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

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

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

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

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 …

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 …

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 …

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 …

Investment Intensity Rises - Profits Decrease, Anwar Shaikh Phd

Archives of Anwar Shaikh

This collection includes:

• Glick, M. (n.d.). As investment intensity rises, profitability declines [General Electric study discussing the PIMS data used to advise managers]. General Electric.

Converting The Social Security Trust Fund Into A Sovereign Wealth Fund: A Proposal To Secure The Future, Keanu Moore

Dartmouth College Master’s Theses

This thesis proposes the conversion of the Social Security Trust Fund into a sovereign wealth fund (SWF), paired with the phased creation of a mandatory retirement savings system for all working-age Americans. In response to forecasts projecting Trust Fund depletion by 2034, the proposed portfolio shift would diversify assets beyond U.S. Treasuries into global equities, real estate, alternatives, and fixed income, with the goal of enhancing long-term returns while remaining passively managed. While this reform would extend the Fund’s solvency, it is not, on its own, a permanent fix. To ensure structural sustainability beyond the exhaustion date, the thesis proposes …

Black Swans And Financial Stability: A Framework For Building Resilience, Daniel J. Barth, Stacey L. Schreft

Journal of Financial Crises

This article refines the concept of black swans, typically described as highly unlikely and catastrophic events, to be internally consistent. It explores features of the financial system that prevent the eradication of black swans. The main implication is the need to enhance the financial system’s resilience to withstand unforeseen events rather than focus on past crises. The article introduces a “resilience principle” for designing official-sector policies that can achieve such goals. The principle calls for policies that are adaptable, universal, and systemic. The article provides examples of policies with these features, assuming that the official sector is not better positioned …

Esg, Institutional Investors, And Financing Constraints: Evidence From Chinese Listed Companies, Zhu Yinquan

Student Works (2020-2029)

This thesis examines the relationship between Environmental, Social, and Governance (ESG) performance and financing constraints, placing particular emphasis on the moderating role of institutional investors in listed Chinese firms. Drawing on information asymmetry theory, the study argues that ESG performance can reduce financing constrains by narrowing informational discrepancies between firms and external capital providers. While prior research has largely focused on the direct effects of ESG on financing, limited attention has been given to the ways in which institutional investors who are both major users of ESG information and active participants in corporate governance shape this relationship. China’s capital market …

Cbdcs Vs Decentralized Currencies: Considerations For 21st Century Global Financial Challenges, Andrew Michael Sobhy, Shuai Wang

The Downtown Review: An Interdisciplinary Journal Written and Peer-Reviewed by Mandel Honors College Students at Cleveland State University

As digital currencies gain prominence in everyday life, policymakers in the United States at the federal, state, and local levels debate the potential for innovation, surveillance, global relations, and a plethora of areas that concern citizens. While existing literature highlights the opportunities and pitfalls within this new digital age, including inclusivity and challenges to traditional banking, this study aims to contribute a quantitative approach to the discussion utilizing Federal Reserve data, studies from financial institutions, and various credible resources that hold a stake. Specifically, comparing novel Central Bank Digital Currency (CBDCs) and Decentralized Financial Currencies (DeFi) will provide a foundation …

Sustainability And Stability: Esg–Credit Risk Dynamics In Eu Banks, Jan Porenta, Iza Matko, Riste Ichev

Economic and Business Review

This study examines the relationship between bank-specific environmental, social, and governance (ESG) performance and credit risk in the European Union (EU), focusing on differences between euro area (EA) and non-EA banks, as well as developed versus emerging EU markets. Using panel data for 87 EU banks from 2014–2023 and static fixed-effects models, credit risk is measured via ratios of nonperforming loans to loans, assets, and equity, while ESG is assessed using both ESG and ESG combined scores. Results show a statistically significant negative association between ESG performance and credit risk for the full sample, EA banks, and banks in developed …

Art Pricing And Anti-Corruption Campaigns: Evidence From Repeat Sales Of Chinese Paintings, Yihan Wang

Dissertations and Theses Collection (Open Access)

My dissertation investigates the impact of China’s anti-corruption campaign on the pricing of traditional Chinese paintings, leveraging a unique dataset of repeat sales transactions. Since the 1990s, China’s art market has experienced explosive growth, becoming the world’s largest by 2011. However, this market is characterized by extreme opacity, facilitating elegant bribery (“ya hui” in Chinese), where artworks serve as vehicles for implicit corruption through inflated auctions or disguised gifts to officials. The launch of the "Eight-point Regulation" in December 2012 marked a significant intensification of anti-corruption efforts, raising the critical question of how such political shocks affect asset pricing in …

Bundled Guidance Types And Changes In Expected Volatility, Thaddeus Neururer, George Papadakis

University Research

We examine how different types of bundled managerial guidance affect uncertainty levels around earnings announcements. To measure changes in uncertainty, we use both changes in implied volatilities and methods that decompose the implied volatility term structure. Unlike prior studies, we find little evidence that earnings guidance is associated with investor uncertainty. Our results instead indicate that other forms of bundled guidance are associated with lower uncertainty levels. Revenue, capital expenditure, and earnings before interest, taxes, depreciation, and amortization guidance are strongly associated with reductions in investor uncertainty, even when firms provide earnings guidance.

The Role Of Corporate Managers In Improving Profit Performance Of Commercial Banks In Kosovo, Flutura Beka Kamberaj

Walden Dissertations and Doctoral Studies

The profitability of commercial banks is a key indicator of financial system stability and economic growth, albeit Kosovo’s banking sector continues to face challenges from nonperforming loans, regulatory constraints, and limited innovation. Corporate managers at Kosovo’s commercial banks are reporting low profit performance despite overall sector stability. The purpose of this qualitative single-case study was to explore how corporate managers contribute to improving profit performance in Kosovo’s commercial banks. The resource-based view and corporate governance theory provided the theoretical foundation. The participants comprised 20 corporate managers at commercial banks in Kosovo. Data were collected using semistructured interviews and public documents. …

Monetary System Upgrade Driven By Financial Technology: Path Exploration And Practical Insights Based On E-Cny, Chen Chen, Hong Chi, Ping Zhang, Yilei Liang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Financial technology (fintech) is a key variable reshaping national financial competitiveness, and promoting the digital upgrade of the monetary system is a core task in building a financially strong nation. As a pivotal component of the monetary system, the electronic Chinese yuan (e-CNY), based on its inherent fintech attributes, serves as a critical practice for driving the monetary system towards a more advanced stage of evolution. Currently, the traditional monetary system faces three major challenges: low efficiency and high risks in cross-border payments, structural attenuation in monetary policy transmission, and a lack of digital safe-haven assets. Starting from the pilot …

Hold Harmless For Whom? The Impact Of Covid Era Policies On School Funding, Teachers, And Students, Michah W. Rothbart, Samantha Cervantes, Amy Ellen Schwartz

Center for Policy Research

This study evaluates the fiscal and academic consequences of New York City’s hold harmless policy during COVID-19, which aimed to stabilize school expenditures amid unexpected enrollment declines by restoring schools’ funding up to initial levels. We examine how school racial composition predicts whether or when schools receive hold harmless “treatment” and assess the impact of hold harmless on financial resources, staffing, and student outcomes, exploring heterogeneity by timing of policy announcement. Although schools with higher White student shares were no more likely than those with higher Hispanic or Black shares to receive hold harmless funds, schools with higher Black shares …

Financial Stability Success Strategies For Nursing Homes, Jennifer Helene Garrison

Walden Dissertations and Doctoral Studies

Ineffective regulatory strategies can lead to reduced financial stability. Nursing home leaders who wrestle to improve regulatory practices may find their business facing reduced financial sustainability. Grounded in management by objectives theory, the purpose of this qualitative pragmatic inquiry research project was to identify and explore the effective strategies nursing home leaders used to implement regulatory compliance practices that increase financial sustainability. The participants were nine nursing home leaders who had successfully implemented regulatory compliance strategies within their organizations. Data was collected through semistructured interviews, public websites, and current and archival public documents. Through thematic analysis, three themes were identified: …