Green Value Chain Analysis And Its Role In Improving Resource Allocation Decisions: A Case Study In Diwaniya Dairy Factory,
2026
Al-Qadisiyah University, College of Administration and Economics, Department of Accounting
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,
2026
Ministry of Higher Education and Scientific Research/Scientific Supervision and Evaluation Authority
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 …
The Development Of Poker As A Sport In Japan: Intersections With Culture, Law And Public Administration, And Community,
2026
Toyo University
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,
2026
Tottori University of Environmental Studies
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,
2026
Walden University
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,
2026
US Army War College
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?,
2026
US Army War College
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.
Parameters Spring 2026,
2026
US Army War College
Parameters Spring 2026, Usawc Press
The US Army War College Quarterly: Parameters
No abstract provided.
Approaching The Military As A Profession Through The Clausewitzian Trinity,
2026
US Army War College
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.
Strategic Theory And Clausewitz’S Trinitarian Test,
2026
US Army War College
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.
Book Reviews,
2026
US Army War College
Book Reviews, Usawc Press
The US Army War College Quarterly: Parameters
No abstract provided.
Spezialpropaganda: The East German Military’S Covert Information-Warfare Program,
2026
US Army War College
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 …
Imitating Us Doctrine Cost Europe Its Heavy Combat Power,
2026
US Army War College
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.
Executive Summaries,
2026
Grand Valley State University
Editorial,
2026
Grand Valley State University
Why Foundations Begin Making Program-Related Investments: Evidence From Recent Adopters,
2026
The Wharton School at University of Pennsylvania
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 …
Defining Community Philanthropy: Principles And Dimensions Of A Transformative Practice,
2026
Dorothy A. Johnson Center for Philanthropy
Defining Community Philanthropy: Principles And Dimensions Of A Transformative Practice, Michael D. Layton
The Foundation Review
Community philanthropy is increasingly promoted as an alternative to institutional, top-down philanthropy, yet the term remains contested. In the Global North, it is typically associated with community foundations, while in the Global South the emphasis is on community itself.
This article offers a definition of community philanthropy as a practice rooted in context and power rather than a single institutional form. It identifies five transformative characteristics that distinguish community philanthropy from conventional giving and translates these principles into seven dimensions that can be used to identify and assess community philanthropy in practice.
For practitioners, evaluators, and funders, this framework offers …
Front And Back Matter,
2026
Grand Valley State University
Philanthropic Archives And Legacy,
2026
Indiana University, Lilly Family School of Philanthropy
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.
Considering Barriers To Funding Fiscal Sponsorship: Insights From Sponsor And Project Leaders,
2026
University of Colorado, Denver
Considering Barriers To Funding Fiscal Sponsorship: Insights From Sponsor And Project Leaders, Elliot M. Zettas, Todd L. Ely, Fredrik O. Andersson
The Foundation Review
This study explores barriers to funding fiscal sponsorship based on interviews with 68 leaders of sponsors and sponsored projects. Findings reveal that funders’ limited understanding and restrictive policies contribute to negative sentiment and reduced grant access for sponsored initiatives.
Despite fiscal sponsorship’s administrative efficiencies and mission-focused benefits, funders often perceive sponsored projects as less legitimate, misunderstand sponsor roles, and resist covering sponsor cost allocations when framed as fees. Structural complexities — such as shared EINs and geographic mismatches — further impede eligibility for funding.
This article concludes with actionable recommendations for funders and sponsors, including staff education, updated grant guidelines, …
