Public Administration Commons^™

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 …

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 …

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 …

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

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

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

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

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

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

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

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

The US Army War College Quarterly: Parameters

No abstract provided.

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

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

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

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

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

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 …

Executive Summaries

The Foundation Review

No abstract provided.

Front And Back Matter

The Foundation Review

No abstract provided.

Editorial, Julia Coffman

The Foundation Review

No abstract provided.

Why Foundations Begin Making Program-Related Investments: Evidence From Recent Adopters, Maoz (Michael) Brown

The Foundation Review

Why do foundations begin making program-related investments (PRIs)? This article answers that question by drawing on interviews with professionals at 36 U.S. foundations that recently began implementing PRIs.

While achieving positive impact is a central motivating factor, the study reveals it is uncommon for new PRI-makers to target impact uniquely tailored to PRIs, e.g., establishing a credit history for the recipient. Operational benefits, e.g., stretching the foundation’s financial resources, are more salient in the decision to undertake PRIs, even though such benefits are often marginal.

This article also highlights a previously underexplored but apparently significant driver of PRI adoption: the …

Philanthropic Archives And Legacy, Katherine Badertscher, Huitan Xu

The Foundation Review

This article details an environmental scan of publicly available sources and interviews to explore the landscape of archival work in philanthropy.

There is no single guidance appropriate across the spectrum of foundations and family philanthropies. Given foundation heterogeneity, records management and archiving require tailored approaches rather than a “one-size-fits-all” solution.

The authors theorize legacy as a form of capital, embodied in records, stories, and knowledge, and present a continuum of five strategies for archiving infrastructure.

Beyond The Check: Lessons In Trust, Support, And Structure For Flexible Well-Being Grants, Martena Reed, Jennifer Marsack, Chelsey Hurt, Gladys Hairston, Karla Mendez, Tejaswini Vemuganti, Valerie Stewart, Cindy Alvarado

The Foundation Review

This article draws on a developmental evaluation of the Blue Cross and Blue Shield of North Carolina Foundation’s Well-Being Grants, which awarded over 100 small, flexible grants to support nonprofit staff and organizational well-being. Using surveys, interviews, focus groups, and document review, authors examined how organizations defined well-being, how they used the funds, and what factors shaped their choices.

Findings show that, while grantees valued flexibility, many relied on familiar approaches such as retreats, stipends, and team building. Long-standing compliance norms engendered caution about experimentation, even when funders encouraged it.

The authors argue that funders must pair flexible dollars with …