Vol. 44 No. 148 (2025)
Published: 2025-12-01
Contents
Research Paper
Strategic awareness of strategic leaders and its role in bridging the knowledge gap among academic staff: A diagnostic and analytical study at Al-Hadbaa University
Shihab Mohammed Al-Taha, Mohammed Hayder Alshalal, Iman Najm Al-Din Abdullah
The research mainly aimed to determine the role of strategic awareness among administrative leaders in bridging the knowledge gap among academic staff at Al-Hadbaa University, and to demonstrate...
DOI: 10.33899/tanra.v44i148.54136
Developing and Improving the Accuracy of Actuarial Calculations for Life Insurance Premiums Using Excel: An Applied Study in the Iraqi Insurance Company
Zena Abdulstar Allayla, Waheed Mahmood Al-Ibrahimi
This research aims to develop and enhance the accuracy of actuarial calculations for life insurance premiums in mixed insurance policies at the Iraqi Insurance Company using Microsoft Excel. The...
DOI: 10.33899/tanra.v44i148.54137
Analysis of the impact of some banking risks on the profitability of a sample of Iraqi banks listed on the Iraq Stock Exchange for the period (2011-2020)
Aihab Kamal Saeed
Profitability is one of the important indicators that stakeholders resort to to judge the extent of the bank's success in managing its resources, which are affected by a group of banking risks....
DOI: 10.33899/tanra.v44i148.54138
The Impact of Inspirational Leadership on Quality of Work Life: An Exploratory Study of the Opinions of a Sample of Faculty Members in in a number of Colleges at the University of Duhok
Izdihar Hadi Abdullah
This research addresses two highly significant and vital variables for contemporary organizations: inspirational leadership and quality of work life. Organizations increasingly require...
DOI: 10.33899/tanra.v44i148.54139
Integration between Target Costing and Activity Based Costing and its Role in Rationalizing Investment Decisions : Case Study
Israa Yousif Thanoon
Target costing and activity-based costing are cost management tools that support strategic cost management in addressing these challenges, especially since this requires integrating the two...
DOI: 10.33899/tanra.v44i148.54140
The role of organizational similarity in enhancing organizational pride: an exploratory study of the opinions of a sample of faculty members at the University of Zakho
Hindaf Muhammad Tawfiq, Hilovan Husni Othman
Organizational symmetry is a critical factor in enhancing organizational pride, which positively impacts job performance and organizational loyalty. In the academic environment, faculty members'...
DOI: 10.33899/tanra.v44i148.54144
The Role of Digital Capabilities in Achieving Strategic Efficiency: A survey study in the traffic directorate of the independent Zakho administration according to the perspective of its leaders
Dlofan Ameen Salman, Jagar Mustafa Ismail
This study aimed to explore the correlation and impact of digital capabilities on strategic competence within the Traffic Directorate of the Independent Zakho Administration in the Kurdistan...
DOI: 10.33899/tanra.v44i148.54146
Use of Time-driven Activity-based Costing (TD-ABC) in Allocating Joint Costs
Dindar S . Khalil Al-Hasnyani, Khalis H. Yousif Al-Jarjary
This study aims to present the time-driven activity-based costing (TDABC) method as a modern method. It also aims to identify how to apply the time-driven activity-based costing (TDABC) method...
DOI: 10.33899/tanra.v44i148.54234
The Relationship Between Market Sentiment Index and Stock Return Rates: An Analytical Study of the Iraq Stock Exchange
Doaa N. M. Al Husseini
Investor sentiment is one of the destabilizing factors in the stock market, and measuring it is one of the main pillars of behavioral finance at global stock exchanges in general and Arab stock...
DOI: 10.33899/tanra.v44i148.54148
The Role of Foreign Direct Investment in Sustainable Development: Analytic Study of a Selection of Countries
Mohannad Muneer Al-Salman
Foreign direct investment plays a vital role in promoting sustainable development by attracting investment to environmentally friendly projects and technologies, as well as to important...
DOI: 10.33899/tanra.v44i148.54149
The Influential Relationship Between Interest Rate Swaps and Earnings: An Analytical Study of Sample Data from Banks in Several Gulf Cooperation Council Countries for the Period 2013-2023
Zubaida Shukri Hussein Al-Mziri, Shivan Ahmed Mohammed Dusky
This research aims to examine the influence of interest rate swaps on banks' earnings within the context of modern capital markets, characterized by dynamism and continuous development, and to...
DOI: 10.33899/tanra.v44i148.54150
The Impact of HR Technology in Enhancing Employees Job Enrichment : Survey Study at Najran University
Eltaj Mohammed Mohammed Ali Hamed
Amid the rapid global digital transformation, Human Resource Technology (HRT) has emerged as a fundamental pillar of organizational development and the achievement of strategic goals. Job...
DOI: 10.33899/tanra.v44i148.54154
Factors influencing the acceptance of social media use in blended learning: A survey study
Asmaa Idris Shahatha Al-Taie , Mohmed .Y. Mohmed Al-Sabaawi, Fathey Mohammed
The current study aims to identify the factors that influence the acceptance of using social media in blended learning among students at the University of Mosul, based on established theories....
DOI: 10.33899/tanra.v44i148.54155
Optimizing Company Performance in Water Manufacturing: The Synergistic Impact of Inventory Turnover and Demand Forecasting
Awin Sabah Gharib , Karzan Mahdi Ghafour
Inventory turnover and demand forecasting, two specialized disciplines in inventory management, are considered highly critical to business success, particularly in the water production sector....
DOI: 10.33899/tanra.v44i148.54156
Review Articles
Managerial Accounting under Digitalization and Sustainability Challenges: Literature Review
Ghazi Maan Faisal, Saba Kareem Abbood
The study aims to review the literature on the fundamental changes in Managerial Accounting (MA) in light of accelerating Digital Transformations (DT) and increasing Sustainability Requirements...
DOI: 10.33899/tanra.v44i148.54152
