Volume 44 Issue 146

Published: 2025-06-01

Contents


Research Paper
The Impact of External Finance on Youth Employment in Arab Countries for the Period (1996-2021)

Mufeed Dhanoon Almula-Dhanoon, Mahmoud Nayef S. Al-Tatani

Youth unemployment is one of the most critical challenges facing Arab countries, due to its undesirable economic, political, and social impacts. In an essential aspect of this problem, economic...

DOI: 10.33899/tanra.2024.155459.1434

Pages: 169-184
The Role of Green Logistics Activities in Establishing Green Hospitals: Survey Study

Farsat A. Shaban

The study seeks to identify the role of green logistics activities (green purchasing, green transportation, green storage, green packaging) in establishing green hospitals. The study problem is...

DOI: 10.33899/tanra.2025.157230.1461

Pages: 214-234
The Contribution of Work Passion to Sustainable Career Development-Mediating Role of Work Intentions: An Exploratory Study of a Sample of Faculty Lecturers at the University of Mosul

Thaeir A. Alsamman, Dina A. Al-Saji

The study aims to examine the correlation and influence relationships of and influence between work passion and promoting sustainable career development through the mediating role of work...

DOI: 10.33899/tanra.2024.154942.1428

Pages: 52-81
The Impact of Artificial Intelligence on Accounting Information Systems in Jordanian Banks: An Exploratory Study

Maha K. A. Abuyabes, Ahmad A. T. Alshekhhossin, Ishraq Bataineh

Artificial intelligence (AI) has become one of the critical technological tools for enhancing the efficiency and quality of accounting operations, minimising human errors, and accelerating data...

DOI: 10.33899/tanra.2025.157288.1462

Pages: 353-368
Evaluation of the Financial Literacy Among Academic Staff: An Exploratory Survey from University of Duhok

Shivan A. Mohammad

This study aims to evaluate the extent and level of financial literacy among academic staff of universities in the Kurdistan region of Iraq. A structured questionnaire was distributed via the...

DOI: 10.33899/tanra.2024.154478.1424

Pages: 110-132
The Impact of Workplace Spirituality on Job Embeddedness by Using the Moderating Role of Psychological Ownership An Analytical Study of the Opinions of a Sample of Employees at the Northern Technical University/ Nineveh

Hala F. D. AL Mullah Tohi, Noor A. Abboud AL Obeidi

This study aims to measure and analyse the impact of workplace spirituality represented by meaningful work, a sense of community, and alignment between individual and organisational values on job...

DOI: 10.33899/tanra.2025.157521.1465

Pages: 272-306
Enhancing the Core Competencies of Auditors to Raise the Quality of Auditing : An Exploratory Study of the Opinions of a Sample of Academics and Professionals

Arsalan I. Abdulkareem

In light of the rapid changes in the economic and financial environment, there is a growing need to enhance audit quality as a fundamental tool for ensuring transparency and accountability in...

DOI: 10.33899/tanra.2025.158399.1475

Pages: 328-352
The Impact of E-Government on Economic Recovery in Lebanon

Imad A. Shehab

This study investigates the impact of e-Government implementation in the public sector on economic recovery in Lebanon. Utilising a mixed-methods approach, the study examines key factors such as...

DOI: 10.33899/tanra.2025.156706.1448

Pages: 307-327
Adopting Entrepreneurial Intuition as an Approach to Enhance Organizational Reputation:An Analytical Study of the Opinions of a Sample of Department Managers in Private Hospitals in Nineveh Governorate

Hiba K. Bakr, Rana K. Hameed

The main objective of the present study is to determine the role of employee conscientiousness in enhancing organizational reputation. The study adopted a descriptive-analytic approach to interpret...

DOI: 10.33899/tanra.2024.187775.1428

Pages: 149-168
Opportunities and Obstacles to Marketing Through AI: Theoretical study

Zakia S. Omer

Integrating artificial intelligence (AI) into marketing practices has significantly transformed the industry landscape, offering substantial opportunities and notable challenges. Integrating...

DOI: 10.33899/tanra.2025.155555.1436

Pages: 185-198
Foreign Direct Investment and its Impact on Agricultural Exports/ Iraq and Indonesia as a Model for the Period 1990-2020

Abdulrahman Mohammed, Saif Abdulla Mustafa, Ramia Amer Khalil

Foreign direct investment is one of the main factors in stimulating economic growth in developing countries, as it contributes to improving productivity, providing job opportunities, and increasing...

DOI: 10.33899/tanra.2024.154419.1421

Pages: 28-51
Measuring and Analyzing the Impact of Macroeconomic Variables on Agricultural Exports in Egypt for The Period 1990-2022

Wisam Y. Masso, Eman M. Rashad2 M. Rashad

This study aims to examine the impact of some macroeconomic variables on Egyptian agricultural exports, which are characterized by their low relative importance in total export values. The research...

DOI: 10.33899/tanra.2025.157211.1460

Pages: 235-252
The Effect of Too Much Information and Technology Exhaustion on Shoppers' Information Anxiety

Rasha Duraid Hanna, Bassam A. Alyouzbaky, Amir A. Abdulmuhsin

The phenomenon of too much information is one of the phenomena accompanying the spread of information technology and the Internet, which made users face amounts of information that exceed their...

DOI: 10.33899/tanra.2025.156231.1440

Pages: 199-213
The Role of Green Accounting in Enhancing Corporate Social Responsibility: An Applied Study in Al-Joud Company for Modern Industrial and Agricultural Technology

Nidhal A. Al-Maliki, Hussein M. Kashkoul, Fawzia Hussein A. Al-Hilali, Ghazi F. Mohammed Ali

This study aims to highlight the role of green accounting in enhancing corporate social responsibility through an applied case study at Al-Joud Company for Modern Industrial and Agricultural...

DOI: 10.33899/tanra.2024.148227.1367

Pages: 133-148
Unveiling Digital Wallets Adoption in Developing countries: A Dual-Factor Approach of Enablers and Inhibitors Impacting User Intentions

Doaa S. Rasheed, Mohammed A. Mohammed Alsalem, Odai Enaizan

Digital wallets are widely adopted across many countries due to the numerous advantages they offer, particularly in terms of speed, convenience, and online payment capabilities. However, despite...

DOI: 10.33899/tanra.2025.187888.1434

Pages: 369-389
Human Resources Management Using Bee Hives to Reduce the Performance Gap : A Survey Study of the Opinion of A Sample of Asiacell Employees in Baghdad

Ali Mohammed Hikmat

The research seeks to identify the impact of beehive technology on the management of human resources working within the organization under study, and its relationship to reducing the levels of the...

DOI: 10.33899/tanra.2024.151915.1393

Pages: 9-27
Relationship Between Information Technology-Enabled Dynamic Capabilities and Competitive Performance: Mediating Role of Sensing and Responsiveness Agility

ِAbdul adheem Drafish Alziady

The recent interest in information technology and dynamic capabilities has led many companies to develop information technology-enabled dynamic capabilities (ITDC) to enhance firm competitive...

DOI: 10.33899/tanra.2024.154495.1425

Pages: 82-109
The Impact of Loan Portfolio Concentration on Financial Stability of Iraqi Commercial Banks

Saja F. M. Younis, Abdul Nafea Al-Zararee

The current study aimed to measure the concentration level in the loan portfolio across economic sectors in Iraqi commercial banks and its impact on financial stability. The study analyzed data...

DOI: 10.33899/tanra.2025.157193.1463

Pages: 253-271