Digital Maturity In The Administrative Prosecution In Egypt,
2027
The American University in Cairo AUC
Digital Maturity In The Administrative Prosecution In Egypt, Asmaa A. Hassan
Theses and Dissertations
The growing deployment of information and communication technologies in public service delivery, in general, and in the judiciary in particular, underscores the need for an assessment tool to evaluate digital maturity. Understanding digital maturity, a state in which an organization has completed digital development, helps diagnose the status quo, identify enablers, and address challenges, and consequently provide a roadmap for efficient improvements. This study aims to examine key factors affecting digital maturity within the Administrative Prosecution (AP) in Egypt, a pillar of the judicial authority and mandated to investigate financial and administrative violations committed by public servants. A mixed-methods approach …
Organizational Planning Practices Under Uncertainty: The Case Of Ngos In Hadhramaut, Yemen,
2027
The American University in Cairo AUC
Organizational Planning Practices Under Uncertainty: The Case Of Ngos In Hadhramaut, Yemen, Khulood Taleb Alamodi
Theses and Dissertations
This study examines how local non-governmental organizations (NGOs) in Hadhramaut, Yemen plan and operate under conditions of fragility and uncertainty. Although strategic planning is often presented as a formal and structured process, NGOs in fragile settings face ongoing disruption, unstable funding, and weak institutions. This study asks how planning takes place in practice under these conditions. The study uses qualitative data from 22 semi-structured interviews with NGO leaders, staff, and external actors. A conceptual framework combining contextual fragility, resource dependence, organizational capacity and resilience, and legitimacy and networks was used to examine how these factors shape organizational planning. The findings …
How Can Egypt’S Technical And Vocational Education System Be Adapted To Improve The Employability Of Autistic Youth And Adults?,
2027
The American University in Cairo AUC
How Can Egypt’S Technical And Vocational Education System Be Adapted To Improve The Employability Of Autistic Youth And Adults?, Miriam A. Menkarious
Theses and Dissertations
This thesis provides original qualitative evidence on autism, employability, and TVET in an LMIC context, focusing on Egypt’s ongoing TVET reforms. The research investigated barriers and facilitators to employment for autistic youth and adults in Egypt, with a particular focus on technical and vocational education and training (TVET) as a potential pathway into work, and explored stakeholder perspectives on the potential, barriers, and conditions for adapting the Egyptian TVET system to improve their employability. Using the International Classification of Functioning, Disability, and Health (ICF) framework, this qualitative study relied on 20 semi-structured in-depth interviews with autistic youth and adults, parents …
The Role Of Risk-Based Audit Quality In Enhancing Financial Control Efficiency And Mitigating Financial Corruption In Iraqi Banks In Light Of The Ippf 2024 Framework,
2026
Middle Technical University/Administrative Polytechnic College - Baghdad
The Role Of Risk-Based Audit Quality In Enhancing Financial Control Efficiency And Mitigating Financial Corruption In Iraqi Banks In Light Of The Ippf 2024 Framework, Nadia Talib Salman
Muthanna Journal of Administrative and Economics Sciences
The study investigates the relationship between risk-based audit quality, financial oversight efficiency and financial corruption reduction in banks listed on the Iraq Stock Exchange in the years 2008–2025 by applying International Professional Practices Framework (IPPF) 2024. A composite risk-based audit quality index was created which included auditor independence, auditor professional qualification, frequency of audit committee meetings, and auditor presence of a formal risk committee. Thirty three hundred annual reports were processed using AI-supported structured extraction with the Gemini API, resulting in an unbalanced final panel of 303 bank-year observations from 20 banks. Random Effects and some robustness and diagnostic tests …
The Role Of Organizational Passion In Reducing Counterproductive Work Behavior: A Field Study At The College Of Administration And Economics, University Of Fallujah,
2026
College of Administration and Economics, University of Fallujah
The Role Of Organizational Passion In Reducing Counterproductive Work Behavior: A Field Study At The College Of Administration And Economics, University Of Fallujah, Mustafa Amjed Ibrahim, Zaid Khawam Mahmood, Wael Ismail Khalaf
Muthanna Journal of Administrative and Economics Sciences
This research aims to analyze the role of organizational passion in reducing negative work behavior among employees at the College of Administration and Economics, University of Fallujah. The research employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool. For data analysis, the researchers used (Smart PLS v.4) and (SPSS 28 The research community included 127 individuals, but the research sample was made up of 104 college members, and when the questionnaire was distributed the exact number retrieved was 97. The research concluded that there is a strong and statistically significant relationship between organizational passion and negative …
The Impact Of Inclusive Leadership On The Quality Of Banking Services An Analytical Study Of A Sample Of Private Bank Employees In Iraq,
2026
Dean of the College of Administration and Economics, Al-Muthanna University
The Impact Of Inclusive Leadership On The Quality Of Banking Services An Analytical Study Of A Sample Of Private Bank Employees In Iraq, Kamal Kadhim Al-Hassani, Iltifat Abdullah Touma
Muthanna Journal of Administrative and Economics Sciences
This study aims to explore the relationship between inclusive leadership and banking service quality in the Iraqi private banking sector. The study adopted a descriptive–analytical approach, and data were collected through questionnaires distributed to (280) employees working in private banks in Iraq. The questionnaire was used as the main data collection instrument, and Structural Equation Modeling (SEM) was employed using the AMOS program to analyze the data and test the hypothesized relationships among the study variables. The results showed a positive and statistically significant relationship between inclusive leadership and banking service quality, reflecting the vital role of comprehensive and supportive …
The Impact Of Financial Depth Indicators On Economic Growth In Iraq For The Period 2004-2024,
2026
College of Administration and Economics, University of Diyala
The Impact Of Financial Depth Indicators On Economic Growth In Iraq For The Period 2004-2024, Fatima Latif Alwan, Diaa Hussein Saud
Muthanna Journal of Administrative and Economics Sciences
This research aims to highlight the impact of financial depth indicators on economic growth in Iraq during the period (2004-2024). It employs a quantitative approach to measure the relationship between the variables under investigation using the Autoregressive Distributed Lag (ARDL) model. The study concludes that the increase in the deposit index and broad money supply does not necessarily reflect genuine development in financial intermediation. Rather, it largely stems from increased cash liquidity outside the banking system and weak confidence in the financial system. Furthermore, the expansion of bank credit has not effectively translated into economic growth because a significant portion …
Impact Of Digital Transformation On Earnings Quality: A Sample Of Commercial Banks Listed On The Iraq Stock Exchange (Isx),
2026
University of Kerbala - College of Administration and Economics, Iraq
Impact Of Digital Transformation On Earnings Quality: A Sample Of Commercial Banks Listed On The Iraq Stock Exchange (Isx), Ahmed Neamah Abed
Muthanna Journal of Administrative and Economics Sciences
This research will examine how digital transformation influences the quality of earnings of the commercial banks in the Iraqi Stock Exchange. The research problem is that there is no clear picture of what constitutes the relationship between investment in digital assets and the quality of earnings and there is debate on whether digital transformation helps in improving the quality of earnings or that it does not have a significant effect, especially in the new banking environment like Iraq.
The importance of the study is the fact that it presents direct quantitative data of this relationship through the quantifiable financial indicators. …
A Historian And A Sociologist Walk Into A Bar: A Data Archive For Social Sciences And Digital Humanities Hosted At A National Archives Institution,
2026
State Archives of Belgium
A Historian And A Sociologist Walk Into A Bar: A Data Archive For Social Sciences And Digital Humanities Hosted At A National Archives Institution, Benjamin Peuch, Oliver Lenaerts, Rolande Depoortere, Johan Van Der Eycken, Youssef Ouahalou
Journal of Contemporary Archival Studies
In October 2020, a new service was launched at the State Archives of Belgium, the Social Sciences and Digital Humanities Archive (SODHA). It is the result of several years of feasibility research into the viability of a data archive for social sciences and digital humanities in the research landscape of Belgium. SODHA acts as a service provider for the Consortium of European Social Science Data Archive (CESSDA ERIC) and takes up the task of preserving and disseminating research data in any of the disciplines that constitute the aforementioned fields.
SODHA is a latecomer compared to other similar organizations in Europe …
The Impact Of Earnings Quality On Firm Value: The Mediating Role Of The Cost Of Capital,
2026
College of Administration and Economics, AlMuthanna University, Iraq
The Impact Of Earnings Quality On Firm Value: The Mediating Role Of The Cost Of Capital, Mostafa Abd Alhussen Ali, Ahmed Jamal Kadhim, Ali Abdulamer Kadhim
Muthanna Journal of Administrative and Economics Sciences
The effect of earnings quality on firm value is examined and whether the cost of capital is a mechanism that provides economic linkages between earnings quality and corporate valuation is tested.
The study uses archival panel data for 40 non-financial companies, which are listed on the Iraq Stock Exchange, in the four sectors of industry, hotels and tourism, agriculture, and telecommunication. The performance-matched discretionary accrual is used as the measure of earnings quality, Tobin's Q as a measure of firm value and the weighted average cost of capital (WACC) as a measure of cost of capital. The hypotheses are tested …
The Impact Of Occupational Health Within The Workplace On The Well-Being Of Workers, An Analytical Study In The Muthanna Education Directorate,
2026
Muthanna Directorate of Education, Inspection and Audit Department
The Impact Of Occupational Health Within The Workplace On The Well-Being Of Workers, An Analytical Study In The Muthanna Education Directorate, Zaina Falih Hameed Al-Jayashi
Muthanna Journal of Administrative and Economics Sciences
Occupational health in the workplace is a vital concept for enhancing employee well-being. This research aimed to foster a healthy, comfortable work environment that conveys the organization’s genuine care—thereby instilling a sense of positivity, belonging, and responsibility among employees, and motivating them to perform their duties willingly and sincerely. The study addressed the issue of how the absence of a healthy workplace environment negatively impacts employee well-being. Conducted at the Al-Muthanna Education Directorate headquarters, the study surveyed a sample of employees across various professional and educational levels, with 98 respondents participating in 2024. The research hypothesized that workplace occupational health …
Strategic Ambidexterity And Its Role In Achieving Organizational Brilliance: An Analytical Study Of The Opinions Of A Sample Of Employees In Private Schools In Nineveh,
2026
Tal Afar Education Department, Nineveh, Tal Afar, Iraq
Strategic Ambidexterity And Its Role In Achieving Organizational Brilliance: An Analytical Study Of The Opinions Of A Sample Of Employees In Private Schools In Nineveh, Shuaib Ahmed Aziz Al-Mawla
Muthanna Journal of Administrative and Economics Sciences
Purpose: This research aims to study the relationship between Strategic Ambidexterity and organizational Brilliance in private schools in Nineveh Governorate.
Design/Methodology: Based on a stratified random sample, 118 questionnaires were distributed to principals, assistant principals, and staff members across several private schools in Nineveh Governorate; 115 questionnaires were found valid for use. Subsequently, the data were analyzed using AMOS 24 and SPSS 27 software.
Theoretical Results: The results reveal a knowledge gap regarding the nature of the relationship between Strategic Ambidexterity and organizational Brilliance. Therefore, we conclude that the Strategic Ambidexterity of private school administrations will lead to the exploration …
The Impact Of External Audit Quality On Reducing Financial Distress Risk For Companies: The Mediating Role Of Liquidity Management,
2026
Center of the Ministry of Higher Education and Scientific Research
The Impact Of External Audit Quality On Reducing Financial Distress Risk For Companies: The Mediating Role Of Liquidity Management, Ammar Abid Al-Kader Atta, Ghadah Tareq Abd Ulmajeed
Muthanna Journal of Administrative and Economics Sciences
The present study aims to examine the effect of external audit quality on the financial distress risk of non-financial listed companies in Iraq, especially the role of liquidity management as a mediator. The research uses panel regression analysis and the Sobel test based on panel data of 65 companies from 2014 to 2024 (715 firm-year observations). Altman's Z-Score is used to measure financial distress risk, the external audit quality is measured by a Big Four auditor dummy, and the liquidity management is measured by the current ratio. The results indicate that the quality of external audit has a significant positive …
Oil Revenues As A Driver Of Macroeconomic Shocks: A Structural Vector Autoregression (Svar) Analysis Of The Interlinkages Among Economic Growth, Inflation, And Exchange Rate In Iraq,
2026
Ministry of Education
Oil Revenues As A Driver Of Macroeconomic Shocks: A Structural Vector Autoregression (Svar) Analysis Of The Interlinkages Among Economic Growth, Inflation, And Exchange Rate In Iraq, Wafi Salam Sulaiman Al-Suwaidi, Saif Al-Din Muhannad Abdul Qadir Al-Sarraf
Muthanna Journal of Administrative and Economics Sciences
This study investigates the structural impact of oil revenue shocks on the Iraqi economy over the period 1990–2024 using a Structural Vector Autoregression (SVAR) model. The analysis focuses on the dynamic interactions among oil revenues, economic growth, inflation, and the exchange rate. The results of the Phillips–Perron unit root test indicate that all time-series variables are stationary at level, justifying the estimation of the model in levels. The findings reveal that oil revenue shocks exert an immediate and statistically significant effect on inflation, whereas no significant contemporaneous impact is observed on either economic growth or the exchange rate. Furthermore, the …
“The Role Of Cyber Marketing In Achieving Marketing Share: “An Exploratory Study Of The Opinions Of A Sample Of Dairy Factory Employees In Mosul City”,
2026
University of Nineveh
“The Role Of Cyber Marketing In Achieving Marketing Share: “An Exploratory Study Of The Opinions Of A Sample Of Dairy Factory Employees In Mosul City”, Raad Yousif Waadallah Hussein, Rana Salem Mutab Al-Jubouri
Muthanna Journal of Administrative and Economics Sciences
This research aims to examine the role of cyber marketing—encompassing the dimensions of cyber attraction, cyber retention, cyber communication, and cyber learning—in achieving market share for dairy plants in Mosul. This study is conducted against the backdrop of a rapidly evolving competitive environment and the growing digital transformation within local markets. Its significance stems from the need for dairy plants to adopt modern marketing strategies that enhance their ability to reach customers, increase sales, and improve their competitive standing. The study employs a descriptive-analytical approach, utilizing SPSS (Version 26) and Smart PLS software. Data were collected from a sample of …
The Impact Of Free Cash Flows On Enhancing The Informational Content Of Accounting Information And Its Reflection On The Level Of Information Asymmetry , An Applied Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange,
2026
College of Humanities, University of Al-Muthanna
The Impact Of Free Cash Flows On Enhancing The Informational Content Of Accounting Information And Its Reflection On The Level Of Information Asymmetry , An Applied Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Hanan Ismail Midhyur
Muthanna Journal of Administrative and Economics Sciences
This research aims to analyze the impact of free cash flows on enhancing the profitability of commercial banks and to demonstrate their reflection on the level of information asymmetry in financial markets. It also seeks to clarify the role of voluntary disclosure and transparency as supportive factors in improving the predictive power of financial reports, as well as to analyze sectoral differences in the reflection of these cash flows on information asymmetry depending on the nature of banks, The study adopted a deductive approach in formulating the theoretical framework through reviewing books, journals, and local and international academic theses, while …
Target Costing Technique And Lts Role In Cost Management (An Applied Study At Al-Kufa Cement Plant),
2026
Department of Accounting, College of Administration and Economics, Al-Qadisiyah University
Target Costing Technique And Lts Role In Cost Management (An Applied Study At Al-Kufa Cement Plant), Hussein Abdul Hamza, Majeed A. Hatif
Muthanna Journal of Administrative and Economics Sciences
The research aims to present a conceptual framework for the Target Costing technique and its role in cost management, in addition to calculating the target cost of a local product and comparing it with the actual cost. This is achieved through adopting the optimal approach to determine the target cost, which involves analyzing activities, functions, and their costs in order to produce and deliver products in which all activities of the economic unit contribute, while eliminating non-value-adding activities. The goal is to reach a cost and quality level that ensures mutual benefit for both the economic unit and the customer. …
Measuring The Relationship Between Health Spending And Economic Growth In Iran Using The Ardl Methodology For The Period 2000 - 2024,
2026
College of Administration and Economics, University of Karbala, Iraq
Measuring The Relationship Between Health Spending And Economic Growth In Iran Using The Ardl Methodology For The Period 2000 - 2024, Basima Nyaz Mohsin Al Mohammed
Muthanna Journal of Administrative and Economics Sciences
This study aims to measure and analyze the relationship between health spending and inflation and their impact on economic growth in Iran using the ARDL distributed autoregressive slowdown model for the period 2000 – 2024, describing health spending as one of the components of investment in human capital due to its role in improving the health of the population and raising the productivity and efficiency of the workforce, while inflation represents one of the macroeconomic variables that affect economic activity and the ability of individuals and institutions to spend Investment, as health spending represents an independent variable and inflation is …
The Impact Of Digital Transformation On The Advancement Of Functional Intelligence: An Analytical Study At The Ministry Of Labor And Social Affairs – Department Of Retirement And Social Security For Workers,
2026
Department of Business management techniques, Middle Technical University, IRAQ
The Impact Of Digital Transformation On The Advancement Of Functional Intelligence: An Analytical Study At The Ministry Of Labor And Social Affairs – Department Of Retirement And Social Security For Workers, Arwa Ahmed Abdel-Wahab
Muthanna Journal of Administrative and Economics Sciences
The substantial magnitude of digital transformation and the manner in which its operations are conducted necessitate a high level of attention and careful consideration prior to organizational implementation. Accordingly, this study was initiated to investigate the main and underlying challenges associated with the digital transformation process. The present research examines the impact of digital transformation on intellectual staffing among employees. It also seeks to determine the extent to which digital transformation affects job performance. To achieve the research objectives, a questionnaire was employed as one of the primary data collection instruments. The questionnaire consisted of three axes. The first axis …
Determining The Optimal Ratio Of Foreign Currency In Commercial Banks: An Analytical Study Of Exchange Rates,
2026
University of Al-Muthanna - College of Administration and Economics - Department of Business Administration
Determining The Optimal Ratio Of Foreign Currency In Commercial Banks: An Analytical Study Of Exchange Rates, Abbas Ebd Al-Khudair Al-Shalan
Muthanna Journal of Administrative and Economics Sciences
The research aimed to help commercial banks avoid losses resulting from currency differences between the Iraqi Dinar and the US Dollar in their banking transactions and to estimate the optimal ratio for dealing in dollars. The research proved the impact of exchange rate fluctuations on local inflation rates and demonstrated the possibility of determining the optimal ratio for commercial banks' transactions in foreign currency, which avoids currency difference losses in their commitments and investments, as well as liquidity reduction risks. The research was conducted on a set of data on exchange rate fluctuations and inflation rates during the period (2005-2024). …
