Volume 42 Issue 138

Published: 2023-06-01

Contents


Research Paper
Estimation And Analysis Of The Required Rate Of Return According To The Five-Factor Model Fama & French In The Iraqi Stock Exchange For The Period 2005-2021

zahraa F. A. abduljabar, Bashar A. AL. Iraqi

The research aims to provide a comprehensive and clear picture of the theoretical and philosophical foundations of the Fama & French 5F model, through which the factors and variables that can...

DOI: 10.33899/tanra.2022.135484.1228

Pages: 24-47
Analysis of the Impact of Women's Economic Empowerment on the Advancement of Craft Industries in the City of Erbil (Applied study for the year 2022)

Alaa S. Assad, Bakhtear S. Muhammed

The handicraft industries were part of the manual work carried out by women, relying on a great deal of taste and accuracy, so we see that many women in most countries with customs, traditions, and...

DOI: 10.33899/tanra.2023.135829.1237

Pages: 255-282
The Role of Organizational Readiness for Change in Enhancing The Behavioral Intention to Use E-Learning The Mediating Role of Personal Innovativeness: A Survey Study of the Opinions of a Sample of the Academic Staff at the University of Nineveh

Ahmed Y Alsabawy, Abdelbaset E. Ali

The behavioral intention to use the e-learning system is one of the most important issues that are still being discussed in the field of information technology, due to its importance in determining...

DOI: 10.33899/tanra.2023.137874.1275

Pages: 283-308
Employing the Unified Theory of Acceptance and Use of Technology in the Context of the E-learning System: an Analytical Study of the Opinions of a Sample of Students in the College of Administration and Economics at the University of Mosul

Thaeir A. Alsamman, Sama muthana Thabit

The current study aimed to know the factors affecting the e-learning system, especially after the spread of COVID-19, using the Unified Theory of Acceptance and Use of Technology (UTAUT). The...

DOI: 10.33899/tanra.2023.136140.1244

Pages: 80-97
Analyzing and Measuring the Impact of the Manufacturing Sector Indicators on Economic Growth in the Kingdom of Saudi Arabia for the Period (2000-2021)

Farhad A. Abdulaziz, Khamy N Rasheed

The present study aimed to investigate the relationship between manufacturing indicators and economic growth by using the Autoregressive Distributed Deceleration (ARDL) methodology to analyze...

DOI: 10.33899/tanra.2022.136745.1252

Pages: 151-174
The role of taxes in the effectiveness of monetary policy in Iraq for the period 1990-2020

Ahmed khalaf Al Jarjary, Aws F. A. Al jwejatee

The importance of the research lies in identifying the extent of the impact of taxes on monetary policy represented by money supply in the narrow sense as well as the evolution of tax revenue...

DOI: 10.33899/tanra.2022.135307.1215

Pages: 48-63
Accounting For Brand Value The Case Of Chinese Listed Companies In Wpp And Interbrand's Top 50 Most Valuable Chinese Brands In 2013 Report

Guleshan Mohsin Hamid Aldoski, Kurdistan M. T. Omar

This research investigates the significance of accounting treatments for brand values. The focus of this study was on well-known Chinese companies with stock trading on the NASDAQ Stock Market, the...

DOI: 10.33899/tanra.2023.136211.1250

Pages: 221-238
Interaction Between Monetary and Fiscal Policy and its Impact on the Gross Domestic Product in Iraq for the Period (1990 - 2020)

faisal Gh. M. ghazi, Aws F. A Al jwejatee

The study aims to measure the impact of the integration of the monetary and fiscal policies on the gross domestic product in Iraq, as coordination in the use of fiscal and monetary policy tools is...

DOI: 10.33899/tanra.2022.140277.1304

Pages: 9-23
The Evolution of the use of Electronic Payment Methods and Its Impact on the Gross Domestic Product of the Arab Gulf Countries for the Period )2011-2020)

Aws F. A. Al jwejatee, Khalid A. AL-Gravi

The study aims to measure the impact of the development of electronic payment methods on the GDP of the four Arab Gulf countries (Saudi Arabia, Kuwait, Oman, Bahrain) for the period (2011-2020). It...

DOI: 10.33899/tanra.2024.137121.1258

Pages: 194-220
Gender Equality in Education and Income Inequality in Middle-Income Countries

Zahraa K. Ali, Mufeed D.Y. Almula Dhanoon

The research aims to explore the effect of gender equality in education (measured by the ratio of the average years of female schooling to the average years of male schooling) on income...

DOI: 10.33899/tanra.2023.137184.1261

Pages: 239-254
The Effect of Foreign Direct Investment on Income Distribution in Developing Countries

sura Abdul Razzaq AL Hassan, Mufeed D.Y. -Dhanoon Aullma

Foreign direct investment (FDI) not only contributes to economic growth and development but also affects the way income is distributed in host countries, especially in developing countries. The...

DOI: 10.33899/tanra.2023.136128.1243

Pages: 112-131
The Effect of Information Technology Revolution Techniques on the Accounting Control Profession: An Exploratory Study in the Federal Board of Supreme Audit in Iraq

mqld taha alwtar, Alhalioui A. Al khamoussi

The theoretical part of the paper aims to demonstrate the impact of the techniques produced by the Information Technology Revolution on the accounting Control profession by reviewing the most...

DOI: 10.33899/tanra.2023.137931.1278

Pages: 329-354
The Effect of Accounting Conservatism on Financial Performance: An Empirical Study A Sample of Telecom Companies for the Duration (2012- 2021)

zahraa ahmad albawab

The research aimed to test the effect of accounting conservatism on financial performance and to show the level of its practices in a group of telecommunications companies (Asia Cell Company, Zain...

DOI: 10.33899/tanra.2023.137590.1265

Pages: 309-328
The Effect of The Deposit and Credit Function of Commercial Banks on the Iraq Stock Exchange Index

Manaf Khaleel, Ameer A. khaleel

Commercial banks are an essential part of the structure of the banking system in any country, as it greatly affects the economic activity of the country. The study attempts to shed light on the...

DOI: 10.33899/tanra.2023.137059.1257

Pages: 175-193
The Reality of Renewable Energies in Iraq

ibtisam T Debo, Rabah J. Al-Khatib

The research aims to identify the theoretical and conceptual framework of renewable energies and their reality in Iraq, as well as to identify their negatives and positives, for the advancement of...

DOI: 10.33899/tanra.2023.135254.1212

Pages: 98-111
Using the ARDL model to measure the impact of some financial and economic variables on the levels of capital accumulation in Kuwait for the period (1990-2020)

Basma I. R . Al-Hasaniani, Namir . A Al-Sayegh

The research aims to find the relationship and the extent of the impact of macro-financial and economic variables (domestic credit provided to the private sector, trade, exports of goods and...

DOI: 10.33899/tanra.2022.135459.1225

Pages: 64-79
The Impact of International Loans and Aid on the National Income in Algeria for the Period (2000-2020)

Alaa Talib Alwahab, Saad M. Alkawaz

International aid and loans are important for developing countries due to their need for capital as a result of the shortage of their financial resources and suffering from a decrease in their...

DOI: 10.33899/tanra.2023.135448.1223

Pages: 131-150