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Articles 121 - 150 of 5663
Full-Text Articles in Public Affairs, Public Policy and Public Administration
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
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 …
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 …
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, …
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
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
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
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
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
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
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
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
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
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
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
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
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
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 …
The Development Of Poker As A Sport In Japan: Intersections With Culture, Law And Public Administration, And Community, Masatoshi Minowa
The Development Of Poker As A Sport In Japan: Intersections With Culture, Law And Public Administration, And Community, Masatoshi Minowa
Japanese Society and Culture
This study examines the emergence of poker as a competitive mind sport in Japan, a country where strict anti-gambling laws (Penal Code Article 185) prohibit cash wagering. Drawing on secondary materials—including newspaper and magazine reports, and online media—as well as primary data from Poker Guild Corporation and interviews with the Kamiichi Town Planning Division, the research applies established theoretical frameworks (Getz & Page’s event tourism, Putnam’s social capital, Reith’s techno-economic systems) to analyze the distinctive evolution of Japanese poker culture. Findings reveal that tournament‐focused venue operations and the innovative Poker Web Coin system have fostered a nationwide network of skill‐based …
A Decade Revealed By Npo Financial Data In A Depopulating Region — Tottori Prefecture, Japan, 2014–2023, Yoshinori Shimosakai
A Decade Revealed By Npo Financial Data In A Depopulating Region — Tottori Prefecture, Japan, 2014–2023, Yoshinori Shimosakai
Japanese Society and Culture
This paper examines the quantitative scale, field composition, and financial structure of nonprofit organizations (NPOs) in rural regions experiencing population decline and aging at three levels—the nonprofit sector as a whole, policy fields, and individual organizations—and explores their adaptation and sustainability under demographic change. The empirical setting is certified NPO corporations located in Tottori Prefecture. Drawing on publicly available financial data for fiscal years 2014–2023, the study constructs ratio indicators and per-capita indicators and, in particular, depicts recent trends through a two-point comparison between FY2014 and FY2023 together with a description of year-by-year changes. The analysis shows that, although the …
The Appropriation Of Indigenous Land In HawaiʻI, Julie Loo
The Appropriation Of Indigenous Land In HawaiʻI, Julie Loo
Walden Dissertations and Doctoral Studies
In the transition from a monarchical to a democratic governance system in Hawaiʻi, Indigenous perspectives have not been fully integrated into land-use decision-making, resulting in mistrust, cultural marginalization, and inequitable policy outcomes. While prior researchers have examined colonization in Hawaiʻi, there is limited understanding of how Hawaiian cultural protocols may impact modern state-level decisions regarding Indigenous land use. The purpose of this qualitative ethnographic case study was to explore perceptions and lived experiences related to the cultural protocol of Kapu Aloha among Kanaka Maoli who participated in the Mauna Kea blockade and government officials involved in permitting Indigenous land for …
From The Editor In Chief, C. Anthony Pfaff
From The Editor In Chief, C. Anthony Pfaff
The US Army War College Quarterly: Parameters
Welcome to the Spring 2026 issue of Parameters, which consists of an In Focus special commentary, three forums (Clausewitz and Modern Warfare, Operational Considerations, and Historical Studies), and the Strategic Competition Corner.
Strategic Rivalries: How Are They Won?, Antulio J. Echevarria Ii
Strategic Rivalries: How Are They Won?, Antulio J. Echevarria Ii
The US Army War College Quarterly: Parameters
This article argues strategic rivalries—distinct from general strategic competition—are best understood as contests in which states prioritize weakening a specific opponent’s capacity to compete. It departs from existing work by critiquing the Joint Concept for Competing’s narrow definition and by emphasizing rivalry termination as a central but understudied dimension. Drawing on decades of international relations scholarship and historical datasets of interstate rivalries since 1815, the article analyzes how rivalries end and identifies strategic preclusion as a proactive approach for winning them. Its insights offer policy and military practitioners guidance for shaping competitive strategies short of war.
Book Reviews, Usawc Press
Book Reviews, Usawc Press
The US Army War College Quarterly: Parameters
No abstract provided.
Parameters Spring 2026, Usawc Press
Parameters Spring 2026, Usawc Press
The US Army War College Quarterly: Parameters
No abstract provided.
Imitating Us Doctrine Cost Europe Its Heavy Combat Power, Bence Nemeth
Imitating Us Doctrine Cost Europe Its Heavy Combat Power, Bence Nemeth
The US Army War College Quarterly: Parameters
This article argues that Europe’s loss of heavy combat power is primarily the result of doctrinal shifts influenced by the United States, rather than underfunding alone. Unlike existing research that focuses on defense budgets or burden-sharing, this study isolates the opportunity costs of adopting US-based expeditionary and counterinsurgency doctrines. Using force structure data for Canada, Germany, and the United Kingdom (1990–2022), it conducts a counterfactual analysis of lost tanks, infantry fighting vehicles, and heavy artillery pieces. The article shows that Europe’s shortfalls are doctrinal as much as fiscal and highlights the relevance of maintaining balance in future doctrinal choices.
Approaching The Military As A Profession Through The Clausewitzian Trinity, Adam T. Biggs
Approaching The Military As A Profession Through The Clausewitzian Trinity, Adam T. Biggs
The US Army War College Quarterly: Parameters
The Clausewitzian trinity (people, government, and military—or passion, reason, and chance) can enhance existing scholarship and discussions about military professionalism by emphasizing the fundamental purpose of military forces. Specifically, managing chance incorporates elements of reducing uncertainty and applying creativity as individuals develop coup d’oeil. Junior personnel manage chance by reducing cognitive load while enhancing cognitive skills needed to quickly assess battlefield conditions as they progress to becoming senior leaders. This article contrasts these ideas against the various roles assigned to civil-military forces in the Clausewitzian trinity to emphasize professionalism in developing military leaders.
Spezialpropaganda: The East German Military’S Covert Information-Warfare Program, Joe Cheravitch
Spezialpropaganda: The East German Military’S Covert Information-Warfare Program, Joe Cheravitch
The US Army War College Quarterly: Parameters
This article details the East German military’s extensive, innovative covert-propaganda program, which was designed to influence West German attitudes for almost two decades during the Cold War. Unlike existing scholarship that primarily addresses intelligence-led disinformation, this study exclusively analyzes military-led information warfare. The article uses previously classified East German military records to examine capabilities and tactics ranging from fake conscription notices to radio broadcasts. The findings offer contemporary US military planners and practitioners insight into the complexities of integrating information-warfare capabilities, measuring the effectiveness of propaganda, and understanding adversarial influence campaigns, with direct implications for current Joint Force planning and …
Strategic Theory And Clausewitz’S Trinitarian Test, Lukas Milevski
Strategic Theory And Clausewitz’S Trinitarian Test, Lukas Milevski
The US Army War College Quarterly: Parameters
Carl von Clausewitz’s trinity represents a qualitative test for strategy in both theory and practice. With the trinity, Clausewitz transforms competing influences into a mark of theoretical quality. Synthesizing several translations of Clausewitz’s On War and interpretations by experts such as Hew Strachan, Antulio J. Echevarria II, and Frank G. Hoffman, this article suggests that Clausewitz believed that good theory encompasses and accounts for all fundamental forces of war, whereas bad theory emphasizes the extremes of one force. The trinity compels mandatory considerations for students of theory, war planners, and practitioners.
Exploring The Personal Management Interview Program As A Burnout Prevention Strategy In Policing: A Qualitative Case Study, Lance C. Arnold
Exploring The Personal Management Interview Program As A Burnout Prevention Strategy In Policing: A Qualitative Case Study, Lance C. Arnold
Electronic Theses and Dissertations
Police officers in the United States experience severe burnout at rates exceeding other service professions, with approximately 75% experiencing burnout symptoms. Current interventions predominantly focus on individual coping mechanisms rather than addressing organizational and leadership factors contributing to burnout. This qualitative single-case study explored the perceptions and experiences of police leaders and officers concerning the utility of a personal management interview program to foster positive leadership behaviors as a resource-oriented preventive strategy against burnout in a midsize municipal police department in Texas. The study employed semistructured virtual interviews with eight participants: four police leaders and four police officers who had …