Vol. 44 No. 147 (2025)
Published: 2025-09-01
Contents
Research Paper
Economic measurement of the impact of international finance indicators on the economic performance of some Arab countries for the period (2000_2022)
Nashwan Abdul-Aziz Azzawi, Saad Mahmoud Al_Kawaz
The economic and financial policies of countries are based on achieving the welfare of people through international financing, which provides the necessary funds to establish projects and...
DOI: 10.33899/tanra.v44i147.49207
The Fairness Approach to Developing the Intellectual Framework of Accounting and its Impact on the Function of Accounting Disclosure - An Analytical Study of the Opinions of A Sample of Academics in Iraqi Universities
Darstan H. Hamad, Fazil N. Othman
The study aims to identify the concept and importance of accounting fairness and its three criteria (benefit, equality, justice, and neutrality) in an attempt to develop the intellectual...
DOI: 10.33899/tanra.v44i147.49210
Early Warning Indicators and Their Role in Identifying Deviations in the Banking Sector: An Analytical Study of Indicators Adopted by the Central Bank of Iraq Regarding Bank Performance for the Period 2018–2022
Hussin Lazim Mazban , Fanar Yousif abdulrazzaq AL-Ani
This research aims to assess the effectiveness of early warning indicators in predicting banking crises and identify the key indicators that help detect banking deviations in Iraq. It also seeks...
DOI: 10.33899/tanra.v44i147.49219
The Impact of Some Macroeconomic Variables on Economic Growth in Singapore for the period 1990-2023
Ahmad Mahmood Habeeb, Mahdi Saleh Sulaiman Al-Rikani
This research aims to study the impact of selected macroeconomic variables on economic growth in Singapore using the ARDL model. Singapore is an efficient and resilient economy, and the...
DOI: 10.33899/tanra.v44i147.49220
The Role of Servant Leadership in Achieving Strategic Success: A Survey Study of The Opinions of a Sample of Administrative Leaders of a Number of General Directorates \ Zakho Independent Administration
Guhdar Sheekho Taher, Jagar Mustafa Ismail
This study aimed to understand the nature of the correlation and impact relationship between servant leadership and strategic success, as well as to provide suggestions for the surveyed...
DOI: 10.33899/tanra.v44i147.49221
Relationship Between Big Data Analytics Capability and Organizational Performance: Dynamic Capabilities a Mediate Variable
Abdaladheem D.Jabbar
The researchers argue that to leverage big data analytics and realize performance gains, organizations must develop strong big data analytics capabilities. Therefore, the objective of this...
DOI: 10.33899/tanra.v44i147.49222
Participatory Leadership and its Role in Enhancing Human Resource Sustainability Through the Mediating Role of Organizational Equilibrium An Analytical Study of the Opinions of a Sample of Workers in Private Hospitals in Duhok Governorate/ Kurdistan Regio
Jotiar H. Mohammed Kochar, Nizar M. Ali. ALSulaifani
The current research aims to explore the impact of participative leadership represented by (decision-making participation, delegation of authority, human relations, and justice and equality) in...
DOI: 10.33899/tanra.v44i147.49225
An analysis of the Use of Artificial Intelligence in Enhancing the Quality of Financial Reporting for the Industrial Sector in the Kurdistan Region of Iraq
Avrest Kamal Mustafa, Naz Ghafoor Omer, Hariem Abdullah
The world is currently witnessing significant advancements in artificial intelligence (AI) technology, which have profoundly impacted various sectors, including accounting. AI is distinguished...
DOI: 10.33899/tanra.v44i147.49226
The Impact of the Size of Investment in Local Financial Assets Mutual Funds on The Performance Indicators Of Financial Markets an Applied Study of The Saudi Stock Exchange During The Period 1996 - 2022
Ibraheem M. Hussain, Aihab Kamal Saeed
The research aims to analyze the impact of local financial assets of mutual funds on the performance indicators of financial markets in the Kingdom of Saudi Arabia, based on annual data for the...
DOI: 10.33899/tanra.v44i147.49228
The Role of Internal Control Procedures in Confronting Cybersecurity Risks An analytical study
Saleh Yousif Hassan , Burhan Hussein Khalaf
With the continuous increase in cyber threats and the rising frequency of cyberattacks, it has become imperative for organizations to enhance their regulatory measures in managing and mitigating...
DOI: 10.33899/tanra.v44i147.49196
The Role of Generation Leadership Marketing Strategies in Re-Engineering Production Processes - A Field Study in the General Company for Electrical and Electronic Industries
khudhur khaleel sheekhoo, Raad Adnan Raouf
The research aims to investigate the role of generational leadership marketing strategies in re-engineering production processes. The research problem is represented by the weak use of modern...
DOI: 10.33899/tanra.v44i147.49238
Factors Influencing the Intention to Adopt Mobile Payment Using NFC Technology: s Survey Study in Mosul City
Ammar musleh, Mohmed .Y. Mohmed Al-Sabaawi
This study aims to identify the factors influencing the intention to adopt mobile payment using Near Field Communication (NFC) technology in the city of Mosul, based on the Unified Theory of...
DOI: 10.33899/tanra.v44i147.49230
Measuring and Analyzing the Impact of Structural Changes in The Value of the Iraqi Dinar on The Monetary Base for the Period (2020-2024)
Parween Mustafa Haji, Akram Salih Yousif, Bangin Abdullh Ahmed
The study aimed to measure the impact of structural changes in Iraqi dinar value on the monetary base during the period (2020-2024), given the importance of the exchange rate in determining...
DOI: 10.33899/tanra.v44i147.49231
A Proposed Framework to Support the Independence of the Central Organization for Control and Auditing in the Republic of Yemen in Light of the (INTOSAI) Principles)
Waheeb Abdulaziz Mohammed AL Hobaishi , Nabil Mohammed Saeed Al Sharabi, Mareb Ahmed Abdullah AL Mehgani, Ali Hazim Alyamoor
This study addresses the urgent need to enhance the independence of the Central Organization for Control and Auditing (COCA) in Yemen, crucial for its efficient and objective oversight of state...
DOI: 10.33899/tanra.v44i147.49233
Developing a Change Management Framework to Enhance Operational Excellence in Law Enforcement Organizations
Ayda Mussa Yousif Abdulrahman , Rafiduraida binti Abdul Rahman
This research aims to investigate the current operational status of the Ajman Police, focusing on identifying elements and issues that affect operational excellence. Using change management...
DOI: 10.33899/tanra.v44i147.49234
Applying Forecasting Algorithms to Improve Budget Preparation Procedures in Government Units
Doaa Adreese Younis
It is necessary to use contemporary techniques to anticipate government budget items in light of the financial difficulties that governments face, especially scarce resources and growing...
DOI: 10.33899/tanra.v44i147.49235
