Volume 45 Issue 150
Published: 2026-06-01
Contents
Research Paper
The Interrelationship Between Political and Economic Stability: A Case Study of Arab Countries
Abdel Hakeem Tariq Mutab, Mufeed Dhanoon Younus Almula-Dhanoon
This study aims to measure the impact of political stability on economic stability and determine the direction of their mutual relationship by examining selected cases from Arab countries. The...
DOI: 10.33899/tanra.v45i150.63457
Smart Accounting Technologies and Their Role in Enhancing the Digital Economy for Businesses- A Case Study of a Sample of Iraqi Companies
Hussein Muhammad Ali Kashkool, Nidhal Abdullah Yaseen Al-Maliki, Ghazi Faisal Mohammed Ali, Mohammed Nabeel Hadi Haboobi
Smart accounting technologies are an essential part of the evolution of the digital economy, providing tremendous opportunities to improve companies' financial and administrative performance by...
DOI: 10.33899/tanra.v45i150.63478
The Feasibility of Applying Metaverse Technology and its Role in Enhancing Electronic Customer Relationship Management: A Survey Study of a Sample of Family Mall Stores in Duhok City
Shreen Mohammed Kalaf , Mohammed Abdulrahman Omar
This research aims to clarify the idea of applying metaverse technology and its role in improving electronic customer relationship management in Family Mall stores in Duhok City. It highlights...
DOI: 10.33899/tanra.v45i150.63479
The Relationship between Tax Planning and Financial Performance Indicators: An Applied Study in the Hotel Sector
Waled B. Haje , Enas Abdullah Hassan
Tax planning is a financial tool companies use to reduce their tax liabilities, which in turn affects their financial performance. However, results from prior studies testing the direction of this...
DOI: 10.33899/tanra.v45i150.63482
The Impact of Foreign Currency Auction Proceeds on Bank Profitability: A Study of a Sample of Iraqi Islamic Banks
Mayada Salahaldeen Taj Aldeen Taj Aldeen
The current This study aims to analyze the relationship between income diversification and profitability in Islamic banks, focusing on measuring the impact of returns generated by the foreign...
DOI: 10.33899/tanra.v45i150.63493
Enhancing Digital Transformation and Its Impact on Activating Electronic Payment : A Survey Study at the Central Bank
Rafiaa Ibrahem Al-Hamdani, Hussein Lazem Al-Zaidi, Alyaa Niazi Taher
As governmental and non-governmental institutions in Iraq still experience low levels of electronic payment activity, researchers and specialists have sought methods to activate electronic payment...
DOI: 10.33899/tanra.v45i150.63495
Measuring and Analyzing the Impact of population Growth on the Economic Dimension of Sustainable Development in Iraq for the period(2000-2023)
Hind Haje Abo , Kalthum Abdulqadir Haiawy
High population growth is a major global threat to sustainable development, posing negative economic effects by potentially undermining production and conflicting with consumption rates,...
DOI: 10.33899/tanra.v45i150.63521
The Impact of Non-Performing Loans on Total Revenues and Net Profit after Tax: An Econometric Study of Iraqi Banks
Sebyan Tareq Saeed Al-aaraji
The Banks face a variety of complex risks, with non-performing loans (NPLs) being among the most critical due to their direct...
DOI: 10.33899/tanra.v45i150.63496
Determinants of tourism demand in Iraq: An econometric analysis of economic and political factors
Jwan Saeed Hussein
The critical role of tourism as a principal economic engine is well known as an employment creator and foreign exchange earner. Countries provided with natural resources, such as Iraq, possess...
DOI: 10.33899/tanra.v45i150.60423
Measuring and Analyzing the Impact of Structural Changes in Monetary Policy on Turkish Economic Growth for the Period (1981–2025)
Akram Salih Yousif
Monetary policy and its instruments constitute the fundamental pillar for achieving economic stability, particularly in emerging economies facing persistent structural fluctuations. The...
DOI: 10.33899/tanra.v45i150.60428
How Social Media Addiction Shapes Productivity and Innovation Among Knowledge Workers: Evidence From A Survey Study at Korek Telecom
Bassam A. Ayouzbaky, Manhal Zuher Salih, Akram M Zeki
In particular, the widespread availability of social media among non-knowledge workers has made it an unavoidable primary form of interaction in everyday work. But ire has been built over possible...
DOI: 10.33899/tanra.v45i150.61378
Assessing the Connection Between Accounting Information Quality and Strategic Decision-Making: An Analytical Study of Iraqi Banks
Aram Mohammed-Amin Qadir
The paper will examine whether, and to what extent, accounting information quality is relevant to the strategic decision-making of banks in Iraq operating in difficult economic and political...
DOI: 10.33899/tanra.v45i150.61545
