Eurasian Journal of Management & Social Sciences - Open Access
The Eurasian Journal of Management & Social Sciences is an open-access, international, double-blind, peer-reviewed, multidisciplinary, covering management, business, economics, finance, accounting, international relations, diplomacy, and other related fields. The EJMSS is officially recognized by the Ministry of Higher Education and Scientific Research of the Kurdistan region of Iraq (click here for evidence) and is indexed by DOAJ. The EJMSS aims to be a leading academic platform and an authoritative source of information for analyses, reviews, and evaluations. The Journal provides a serious forum for publishing original contributions and comprehensive technical review articles of interdisciplinary and original research in related areas. The primary target audience of the journal is academics, researchers, and practitioners. EJMSS as an open-access journal fulfills the DOAJ definition of open access and it adheres to the Principles of Transparency and Best Practices in Scholarly Publishing. The articles are published under the Attribution-NonCommercial 2.0 Generic (CC BY-NC 2.0) license. Authors retain the right to copy and redistribute the material in any medium or format but also grant EJMSS the right of the first publication.
Eurasian Journal of Management & Social Sciences (EJMSS) Creative Commons Attribution Non-Commercial 2.0 Generic Licence (CC BY-NC 2.0)
Impacts of Boycott on Israeli Supporter Companies: Muslim Community in West London
The Gaza war has created tension in the Middle East and around the world, which has seen Israeli Supporter companies being boycotted by a segment of the global population as a show of sympathy for the Palestinians and anger at the nature of Israeli military operations in Gaza. The paper, therefore, seeks to address two fundamental questions: first, how had the boycott of Israeli supporter companies impacted on their profitability and operations? Secondly, what are the consequences of the boycott on radicalisation of the Muslim youth in West London? The paper employed the qualitative research method, where data collection was done through document analysis and specialised interview with twenty relevant respondents, hence obtaining secondary and primary data, respectively. The data was analysed thematically. The findings include reduced profit margins for Israeli supporter companies; disruption to the operations of the Israeli supporter companies and heightened level of radicalisation among the Muslim community in West London. The paper recommends an immediate cessation of hostilities in Gaza through a lasting diplomatic solution that will pave the way for a two-state solution. This would enable the Israeli supporter companies to redeem their image and regain their efficient level of operations and profitability.
Boycott, Israeli Supporter Companies, Muslim Community, West London, Gaza War
Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/2.0/
The Relationship Between Organizational Bullying and Mental Health from the Perspective of Public Sector Employees in Jordan: Occupational Stress and Social Support as Mediating Variables
The purpose of this study was to examine the direct effect of organizational bullying on mental health, after controlling the effect of two mediating variables (occupational stress and social support), from the perspective of employees in public sector organizations in Jordan. The population of the study included all employees in public sector organizations in Jordan, and the number of them was (234.044) employees. The sample of the study included (407) employees. The results of the study have shown that the statistically significant relationship was found between organizational bullying and mental health after controlling the effect of the two mediating variables (occupational stress and social support). The results of the study also showed that all of the dimensions of organizational bullying (verbal bullying, exclusion & isolation and task‑related stress) were statistically significantly related to mental health while the fourth dimension (attacks on professional reputation) hasn’t any effect on mental health. The study recommended building multilayered social support and designing out role stressors.
Copyright (c) 2026 Haitham Ali Hijazi, Mohammad Al-Bataineh, Salim Alkaraky https://creativecommons.org/licenses/by-nc/2.0/
Do customers really matter in open banking model? User behavior and adoption determinants
Although closed banking business model is an age-long practice, open banking has emerged as a novel financial business model to facilitate improved value delivery to customers in today’s society, but it is not yet a common practice in most emerging economies. This paper analyzes the acceptance of open banking from the African perspective. In this study, we modified the concept of privacy paradox in developing a procedure to understand acceptance of open banking to suit local appeal. Data was collected in Nigeria, the biggest emerging market in sub-Saharan Africa. Structural equation modeling was used to test the hypothesized relationships, and the results offer supports to accessibility, trust and security being instrumental in open banking acceptance. The result provides insights that highlight alternatives for regulators and policy drives in sub-Saharan Africa while also opening up conversation on open banking in emerging economies and among economies in sub-Saharan African region.
Copyright (c) 2026 Dr. Oloveze O. Ambrose, Dr. Oteh U. Ogbonnaya, Dr. Aniuga, Dr. Victoria, Dr. Oyims, Maureen Anyalor https://creativecommons.org/licenses/by-nc/2.0/
Sustainable Marketing Practices: Examining The Nexus Between Consumer Behavior, Corporate Responsibility, and Balanced Economic Growth
In the context of rising environmental degradation and socioeconomic inequities, the concept of sustainability has acquired substantial popularity in a variety of fields, but has failed to integrate with economic growth, specifically marketing. To overcome this, the study is conducted with a scope to investigate sustainable marketing practices and their critical role in reconciling economic growth with environmental and societal responsibility, resulting in sustainable consumer behavior. The study uses a descriptive research design to understand consumer perceptions, attitudes, and behaviors, and the received data were analyzed, and SEM modelling was carried out with the help of SPSS and SmartPLS software. This paper aims to contribute to the process of understanding sustainable marketing and its role in accelerating the relationship between economic development, environmental preservation, and sustainable consumer behavior. Therefore, this research discusses some of the study's theoretical and managerial implications. The present study concluded that various marketing practices contribute significantly to building sustainable marketing practices that affect achieving balanced economic growth, environmental and social responsibility, and result in sustainable consumption behavior.
Balanced Economic Growth; Corporate Social Responsibility; Sustainable Communication; Sustainable Consumer Behavior; Sustainable Marketing
Dynamic Modelling and Simulation of Production Processes
The aim of this paper is to analyse the possibilities and benefits provided by the use of the modelling and simulation method in production management with particular emphasis on System Dynamics (DS) and Discrete Event Simulation (DES). The presented analysis led to the conclusion that the modelling and simulation method, regardless of the approach used, should be one of the most important methods supporting production management. Its primary strength lies in enabling the tracing of complex processes, which in reality last for several weeks, months, or years, within a few minutes, and consequently, testing multiple decision variants before implementing them. However, it should be noted that building a simulation model is time-consuming and requires extensive knowledge of the process under study, mathematical skills, and a good understanding of the software used to carry out the simulation project.
Computer Simulation; Modeling; System Dynamics; Discrete Event Simulation; Production
The Determinant Roles of Turkish Identity in Relations with the Kurdistan Region in Iraq after the End of Cold War
The developments that started in the Tanzimat Era have profound effects on the formation of the Turkish identity in Turkey. The modern Turkish state structure was highly affected by internal and external developments, which can be identified as great waves such as the French Revolution, the Industrial Revolution and modernization processes which deeply affected Europe and the countries in its periphery. In the formation of Turkish identity, the state's efforts to keep up with the developments in Western world like nationalism movements have a tremendous impact. In addition, the continuous loss of land from the Treaty of Karlowitz in 1699 until the Treaty of Sevres on 10 August 1920 is one of the traumatic effects on the formation of this identity. Moreover, the emergence of the separatist PKK terrorist organization after 1980 in Turkey, which also experienced the effects of postimperial traumas, further reactivated the traumas of division, because the Kurdish population in Turkey is remarkably high. The Turkish identity which has been formed under the influence of these traumas has also had significant effects on the relations with the Iraqi Kurdistan region. The nationalist movements that fluctuated depending on the internal developments in Turkey sometimes played more decisive roles in the relations with the Kurdistan region than any other factor. This study investigates the effect of the Turkish identity formed in the process in Turkey on the relations with the Kurdistan region. It is based on a qualitative research design and used document analysis and a review of relevant literature to understand the role of Turkish identity in shaping relations with the Kurdistan Region.
Kurdistan Region; Relations with Kurdistan; Sevres Syndrome; Turkish identity; Westernization
A Study on Tourism Capability in Kurdistan Region of Iraq: A Descriptive Analysis
This study examines the potential of investments in the tourism sector and their impact on local economic development in the Kurdistan Region of Iraq. In this study, a descriptive-analytical approach was used to check how tourism investment contributes to economic growth in the Kurdistan Region of Iraq. This study finds that the Kurdistan Region keeps natural and human components like attractive landscapes, skilled human resources, and cultural heritage making KRG a more attractive destination for tourism and increase in tourism investments. That is why tourism demand is continuously increasing due to political stability in this region. This study also finds that the volume of tourism investments increases due to the security, political, and economic stability in this region. Despite these opportunities, challenges remain such as infrastructural limitations, regulatory barriers, and investment inefficiencies and the study highlights why the strategic investment plan should maximize potential and ensure long-term economic growth in KRG and KRG further strengthen and develop the economy while making the key tourism destinations. Furthermore, the study concludes that it is necessary to develop a strategic plan for investments in the tourism sector which can contribute to achieving sustainable tourism development goals in the Kurdistan region which can also contribute of total investments to the growth of gross domestic products at the current price in Kurdistan Region for long term prosperity and economic resilience in the Kurdistan region of Iraq.
Tourism Potential, Tourism Investment, Tourism Demand, Local Economy, Kurdistan Region
An Assessment of IPSAS Adoption in Kano State: Application of Diffusion Theory of Innovation
To collect the quantitative data for the study, 300 five point likert-scale questionnaires were administered on a sample accountants, auditors and planning officers of the state civil servants. After preliminary analysis, descriptive statistics was used to analyze the data. This study confirms that the respondents perceived the relative advantage yield (path coefficient of 0.224, and p value at 1% 0.001), compatibility shows (path coefficient of 0.000, and p value at 0.997), complexity yield (path coefficient of -0.114, and p value of -0.069) all are related to adoption in Kano state. The findings of the present study indicated that relative advantage and compatibility of IPSAS have a strong influence on the public sector financial reporting over the traditional cash basis. Similarly, most of the civil servant perceived that IPSAS adoption sometime becomes complex and difﬁcult to understand. This outcome is very generic where a strong system of cash basic accounting exists.
Compatibility, Complexity, IPSAS, Relative Advantage.
The Employment Dynamics of Poland (2009-2025): Trends, Firm Size Impacts, and Policy Implications from Enterprise Survey Data
This study explores Poland’s employment dynamics from 2009 to 2025, utilizing enterprise survey data and focusing on key indicators, namely Employment Share, Employment Expansion, Employment Contraction, and Net Employment Change. With a population of more than 40 million, Poland, characterized by a diverse landscape and mixed economy, has been a notable recipient of Foreign Direct Investment (FDI), particularly in the manufacturing and service sectors. Despite a robust education system, Poland is prone to economic challenges, including income inequality and regional disparities. The primary objective of this paper is to explore the significance of employment indicators and analyze data from the World Bank’s Enterprise Survey, with a focus on deriving actionable policy implications. The study employs a quantitative methodology inspired by prior research using filtered datasets from Poland for the years 2009, 2013, 2019, and 2025. Data Analysis and visualization were conducted using Microsoft Excel to identify and compare employment trends. The methodology, drawing inspiration from the previous works, filters the dataset of Poland in 2009, 2013, 2019, and 2025. Microsoft Excel was used to represent data in the form of tables. The Findings highlight that small firms continuously created net job growth, especially in 2025. The central region created more jobs. The impact of economic conditions on job creation and contraction, emphasizing variations across firm sizes, sectors, and genders among top managers of the companies. The research provides policymakers with targeted insights to address income inequality and regional disparities by identifying key employment trends and firm characteristics, while also suggesting future research directions to uncover the underlying drivers of these patterns.
Employment Dynamics; Enterprise Survey; Employment Indicators; Job Creation; Job Contraction, Net Job Creation, Poland, World Bank
Tax Planning and Value of Listed Non-Financial Firms in Nigeria: The Mediating Effect of Profitability
This paper explored the mediating effect of profitability on the link between tax planning (TPL) and the value of listed non-financial firms in Nigeria. Data for the study was extracted from the annual reports of 45 firms, covering the period 2011 to 2022. Panel regression was adopted for the analysis. Specifically, multiple regression techniques were used to estimate the models. The outcome of the study established that tax planning strongly influences firms' value and drives their profitability. However, it is established that profitability has a significant mediating effect on tax planning and the value of firms in Nigeria. Thus, profitability mediates the Link between tax planning and the value of listed non-financial firms in Nigeria. Therefore, the firms should institute strategic tax planning that will help to achieve minimum tax liability.
Copyright (c) 2024 Isah Umar Kibiya, ARMAYAU ALHAJI SANI, Sabo Mohammed, Mustapha Usman, Abubakar Umar https://creativecommons.org/licenses/by-nc/2.0/
Investigating Enrollment Decline in Political Science and International Relations Programmes in the Kurdistan Region
Student enrolment in Political Science, International Relations and Diplomacy (IRD) is alarmingly low. In order to tackle this problem, this research aims to first determine the causes behind the decline in student enrollment in Political Science, International Relations, and Diplomacy programmes. Secondly, to explore the cultural, economic, and educational factors contributing to this downturn. Thirdly, examine the impact on academia, policymaking, and society at large. Finally, to develop workable plans and strategies to reverse this trend and highlight the value of studying Political Science, International Relations, and Diplomacy. The methodology that is employed to undertake this study is Focus Group Discussion (FGD), where educators, researchers, legislators, and other stakeholders interested in these fields across many universities in the Kurdistan Region collaborate to discuss the issue and come out with realistic conclusionsand recommendations. In addition,we gathered statistics about the number ofstudents enrolled in such departments from the Ministry of Higher Education and Scientific Research. The data will be analysed descriptively and thematically. The significance of this project lies in addressing the Sustainable Development Goals (SDGs) number 4: Quality Education and number 16: Peace, Justice,and Strong Institutions of the United Nations. The results showed the students'interest has changed in considering such courses to be studied by many of them.
Copyright (c) 2024 Dr. Mohammad Salih Mustafa, Dana Mohammed Danish Aladdin Sajadi , Bayad Sarwar Abdullah https://creativecommons.org/licenses/by-nc/2.0/
Globalization and the Liberal International Order: Exploring Mutual Influence and Interaction
Globalization and liberal internationalism are two respective concepts that are often connected as globalization largely results from the liberal international order. The liberal international order, which is concurrently the product of globalization, and its continuation is now being challenged by several factors. Historically, the development of international order has mostly been associated with trade across the world, and post-World War II there has been a revision of the approach to stimulate liberalization. Many scholars have debated the decline of the liberal order. Looking ahead, the future of this international order will probably be shaped by the continuous processes of globalization and the reactions to trends of deglobalization. Hence, the paper aims to investigate the current state of globalization and how it affects the liberal international system. Globalization, which once supported liberal ideals, has revealed weaknesses by encouraging trends like protectionism, nationalism, and the rise of alternative groups like BRICS. These changes indicate a move away from the core values of cooperation and openness that have defined liberal order. To explore these dynamics, the study used a qualitative research approach, including a comprehensive literature review, to identify gaps and better understand the evolving challenges. The study emphasizes the urgent need for reforms to make the liberal order more effective in addressing contemporary global challenges.
Copyright (c) 2024 Dana Sajadi https://creativecommons.org/licenses/by-nc/2.0/
Mapping Corporate Governance: Exploring the Adaptation of Regulatory Frameworks in African Markets
This study aims to provide a comprehensive review of the sources of corporate governance regulations in Africa, by examining their origins and adaptation within the context of diverse African markets. While acknowledging the influence of regulatory frameworks from developed countries, this study focuses on the unique challenges and dynamics shaping corporate governance practices in the African markets. To achieve this aim, an in-depth analysis of key regulatory sources and their implementation across various African nations was done by reviewing the literature and the regulatory frameworks. The study shed light on the interplay between global standards and local realities, focussing on the evolving corporate governance landscape in Africa. By synthesizing existing literature and empirical insights from 2018 to 2023, the study offers valuable perspectives, emphasizing the need for tailored approaches that address continental disparities, challenges, and national culture in the adoption of corporate governance regulations across diverse African jurisdictions.
Copyright (c) 2024 Dr. Abubakar Balarabe Karaye https://creativecommons.org/licenses/by-nc/2.0/
Environmental Diplomacy: Examining Multilateral Framework Effectiveness in Promoting Proactive Climate Change Response
Climate change is one of the greatest threats of any generation, it is a global issue that needs to be addressed through proper climate diplomacy. Thus, diplomacy is very important in this regard tackling the worldwide difficulties presented by climate change and generates a system that combines most of the governments regardless of their size and location to cooperate, discuss and find an optimum solutions. States must build internal capacities for successful climate diplomacy, as it has become a primary foreign policy instrument in the international climate regime, although many major states contribute it to climate diplomacy, such as the European union, china and the united states, yet there are many obstacles and challenges, In addition to other states from different continent such as Africa and Asia, lacks participating in global climate politics due to environmental degradation and lack of preparedness, Hence, the core of the research problem is located in the conflict of interests between the need to address the climate change issue with the collective effort and promotion of national interests by states. The study uses a qualitative framework that especially makes use of document analysis as the main approach of data collecting and policy analysis as the method data analysis with the focus on case studies. Furthermore, The purpose of the research is to analyze the potential and the flaws of the climate diplomacy as the means of tackling various aspects of climate change crisis. And assess the role of the existing multilateral climate diplomacy frameworks such as the united nation framework convention on climate change and Paris Agreement in fostering collective efforts and progress towards emission cuts and development of climate resilience.
Copyright (c) 2026 Dana Sajadi https://creativecommons.org/licenses/by-nc/2.0/
The Role of Economic Diplomacy in Shaping Global Trade Agreements: A Review of the Literature
Economic diplomacy is shaping up as an important tool of state foreign policy, with its relative importance increasing along with the deepening of globalization and interdependence of the international system. With interlinked state interests, one can hardly overestimate the role economic diplomacy will play in shaping the pattern of global trade agreements and promoting state interests. This article explores the relevance of economic diplomacy in negotiations and sees what impact it has on reaching state objectives. Based on this, the study employs a qualitative library-based research approach, which will involve a wide range of secondary sources of data. The objectives of the research involve some analysis and identification of strategies of economic diplomacy, assessing the outcomes on global trade, and international agreements. This paper underlines how economic diplomacy brings prosperity and stability in the various relationships that mark the modern international system.
Diplomacy, Economic, WTO, GATT, PTA, Global trade
Entrepreneurial Orientation Impact on Entrepreneurial Behavior in the Service Industry
The current study is centered on understating the concept of entrepreneurial orientation and entrepreneurial behavior with the application in the restaurant industry in Erbil, KRG. The service industry is expanding its share of GDP all around the world and growing among other sectors much faster than before. The sustainability of the industry is based on numerous factors. Here the focus is on finding reasons behind the frequent opening and closing of restaurants. The study revolves around entrepreneurship theory specifically entrepreneurial orientation and entrepreneurial behavior. Problem framed, as there is a need to study and uncover the behavioral aspect of the restaurateurs, assessing the underlying characteristics of entrepreneurial orientation, which can have an impact on strengthening the entrepreneurial behavior among restaurateurs. Research questions asked to solve problems are concentrated on finding important factors constituting entrepreneurial orientation, the importance of entrepreneurial behavior, and assessing the impact of entrepreneurial orientation on entrepreneurial behavior. In the same way, objectives are structured to reach the expected outcome of research justifying the underlying factors of entrepreneurial orientation, knowing the importance of entrepreneurial behavior for restaurateurs, and validating the relationship between entrepreneurial orientation and entrepreneurial behavior. The current study used multiple linear regression as a statistical tool to measure the formulated research model based on the six hypotheses to test the relationship and impact of autonomy, innovativeness, proactiveness, risk-taking, competitive aggressiveness, and Entrepreneurial orientation on entrepreneurial behavior. A sample size of 138 restaurateurs was analyzed for variable reliability, demographic, and descriptive statistics with testing items for inclusion by using the statistical tool of one sample t-test and validating the concept based on the factor analysis factor loading. The factor analysis was used for validating exiting factors with items loading to specified factors having KMO and Bartlett’s Test of Sphericity for independent variable (.710) and dependent variable (.796). Research is concluded by answering research questions and following objectives with the justification for using the factor analysis to strengthen the current study. Hypothesis tested for the II correlation and regression and presented as the outcome of the study with dependent variable Entrepreneurial Behavior, where Autonomy (β = .032, Beta= .033), Innovativeness (β = .187, Beta= .184), Proactiveness (β = .344, Beta= .327), Risk-taking (β = -.053, Beta= -.047), Competitive Aggressiveness (β = .317, Beta= .448), Entrepreneurial Orientation (β = .820, Beta= .636). Though the research is an ongoing process, still the research here ended with recommendations to the government and private ventures to support the industry. The future is always unseen and gets explored with changes, so this research as well can have much deeper and broader insights for future research across other industries and countries.
Copyright (c) 2024 https://creativecommons.org/licenses/by-nc/2.0/
To Study the Relationship Between Audit Firms, Fraud Prevention and Fraud Detection with Special Reference to Erbil Holding Companies
Enterprises as well as organizations throughout the world face numerous economic issues, including errors in monetary transactions, scammers, and fraud, that can entail a direct negative influence on brand image and buyer trust for any firm or commercial field. Away beyond these, fraud risk could be extremely harmful for commerce because it can reduce commercial profit, buyer attractiveness, and ability to perform revenue, which can connect rivals and perhaps adjacent corporations. The aim of the study was to determine the relationship between audit firms, fraud prevention, and fraud detection in Erbil holding companies. This study will involve the design of a questionnaire, and quantitative approaches will be employed in the methodology of the research through primary data. The populations of the study cover the administrative staff, accounting staff, and auditing staff of Erbil holding companies. A total of 200 employees constitutes the population of the study in four selected companies, such as Darin Group, Falcon Group, EY Company, and Deloitte Company. The study achieves more than 104 samples of questionnaire for the entire population. The study uses the Statistical Package for Social Sciences (SPSS) to understand the correlation between variables through Pearson correlation. The result of the Pearson correlation indicates there is a significant relationship between audit firm attributes and fraud prevention because r = 0.611 and significant 0.000, which is less than value 0.01. Moreover, there is a significant relationship between audit firm attributes and fraud detection. because r = 0.696 and significant 0.000, which is less than value 0.01.
Moderating Effect of Income on Social Media Advertisement and Consumer Buying Behaviour
The aim of this study is to examine the moderating effect of income on the relationship between social media advertisement and consumer buying behavior. The study used survey research design and a total of 403 questionnaires were distributed to postgraduate students of Federal University Dutse. Valid responses were analyzed using SPSS version 22 for descriptive statistics and Smart PLS 4.0 applications for inferential statistics. Findings from the study supported two of the hypothesized main relationships, and the other two were not supported; more so three moderating relationships were rejected and two were accepted. Specifically, informativeness and credibility of social media advertisement were found to have significant effect on consumer buying behavior while entertainment and interactivity of social media advertisement effect on consumer buying behavior were found to be not significant. Interestingly, the moderating effect of income on the relationship between informativeness, credibility and interactivity and consumer buying behavior was found to be significant while the findings reveal weak moderating effect of income on the relationship between credibility and consumer buying behavior. The implications of the finding are discussed and the study recommended that organizations and marketers should prioritize informativeness and credibility in their marketing campaigns and tailor their campaigns based on income segments as well as maintaining a proactive and adaptive approach to harness the potential of social media as a powerful tool for driving positive consumer responses and enhancing overall business success.
Corporate Governance Reform and Real Earnings Management in Nigeria: An Analysis of pre and post mandatory Code of 2018
The paper addressed the question of whether corporate board attributes constrain the effect of REM before and after the mandatory code of 2018 in Nigeria. The data was analysed using panel corrected standard Error (PCSE). The analysis was divided in to pre -period (2016-2017) and post mandatory period (2019-2020). The study established that EM has drastically reduced during the post mandatory period due to strong monitoring by the board. Specifically, I found that independent directors and financial expertise directors significantly reduced the magnitude of real earnings management. Contrary to the research hypothesis, the research established that existence of foreign board member does not constrain the trend of earnings management even after the mandating. Finally, the result also recorded that director’s ownership helps in the implementation of mandatory measures which mitigate the likelihood of REM, both before and after the mandatory period.
The Russia-Ukraine War: Causes, Consequences and Solutions
The Russia-Ukraine War stands out as a significant conflict in modern times, profoundly affecting both regional and global stability. An ongoing war has been taking place between Russia and Ukraine since 2014 because of the Ukrainian revolution with the annexation of Crimea by Russia. On February 24th, 2022, when President Putin declared the special military operation marked the beginning of a full-fledged war in Ukraine. Geopolitically speaking this war has resulted in a significant shift as Russia faces greater isolation and scrutiny from the global community while Ukraine seeks stronger ties with Western powers. Besides that, the conflict has resulted in countless deaths along with millions having been displaced which in turn led to an ongoing humanitarian crisis. The world before and after the military operation will not be the same; several actors are involved in flaming and escalating the situation, which led to one of the worst disasters of the twenty-first century. In this study, the author adopted a qualitative research approach, delving into the intricate causes of the conflict through thematic analysis of a wide range of secondary sources. The research closely examines historical, geopolitical, and ethnic tensions that have played a significant role in escalating hostilities. The central focus of this research is to untangle the intricate web of interests and power dynamics that are influencing the conflict. Hence, the conflict impacts both regional and global geopolitics, affecting the stability of the international system. It highlights the absence and failure of diplomacy in preventing the conflict from escalating.
The effect of automated accounting systems (AAS) on audit independence: Empirical Evidence from South West, Nigeria.
This study examines the effect of an automated accounting system (AAS) on the audit independence of external auditors in South-West, Nigeria. A cross-sectional survey design with primary data sourced through a structured questionnaire drawn on four Likert scales and a total of 514 copies of the questionnaire physically/virtually administered to auditors (randomly selected) in private engagement in six states of South West, Nigeria. 362 valid questionnaires were descriptively analysed using percentages and mean. Also, inferential statistics were applied with multiple regression analysis. The findings show that there are positive significant effects of AAS on program, investigative, and reporting independence. Furthermore, it reveals that there is a positive significant effect of AAS on independent in fact of external auditors. It is therefore recommended that private and public entities should embrace automation of accounting functions as this redresses the incidence of familiarity and direct interference with the audit process by clients (auditees).
Links among Quality, Satisfaction, Value, and Repurchase Intention in Gated Communities: Case from Kurdistan Region of Iraq
The aim of this research was to elaborate the impact of product quality, service quality, customer satisfaction, and perceived value on the repurchase intentions of the residents in a gated community. We have collected data from the residents in various gated communities. Collected data was analyzed via structural equations modeling. The results reveal that product quality is a stronger influencer on the customer satisfaction than the service quality. Secondly, it was observed that product quality had significant impact on the perceived value while service quality was mediated on the perceived value via customer satisfaction. Lastly, it was observed that perceived value was very important determinant of repurchasing intentions of residents at a gated community and it was affected by customer satisfaction strongly. Service and product quality explained 56% of the variance on the customer satisfaction while they have explained 76% of the variance on perceived value and 65% of the variance on the repurchase intention.
Transformational Leadership Impact on Employees Performance
The aim of the paper is to investigate transformational leadership effects on employee performance in the Kurdistan region of Iraq. To do this, 252 data were collected from Erbil and Sulaymaniyah cities of Kurdistan. Results of the study revealed that transformational leaders positively related with employee performance. Further, inspirational motivation and individual consideration have significant impact on employee performance. It is suggested that managers in the region should motivate and individually care with their employees to increase their performance.
Understanding Gender Spectrum: Indian Experience
Every human being strives for a dignified life, which is a basic human right and conscious efforts have been made for so long to work towards achieving equality in Indian society. This struggle has given rise to the concept of inclusiveness which has become an integral part of the development paradigm. To date, the country is fighting for inclusive growth, where gender equality is a prerequisite. The provisions of the Indian Constitution are objective in nature and do not discriminate on the basis of sex. This paper throws light on the efforts of the Indian judiciary to bring the marginalized and excluded sections in the mainstream of Indian society. The paper further discusses the socio-legal aspects of exclusionary and discriminatory practices towards the Transgender community which is the most disadvantaged section of the society and thus makes them socially disabled.
Impact of Organizational Citizenship Behaviour on Customer Satisfaction
The aim of this study is to find out the impact of organizational citizenship behaviour on customer satisfaction. For this reason, data have been collected from 150 small-medium enterprises in Sulaimani and Erbil cities of the Kurdistan Region of Iraq. The data have been evaluated by using covariance, correlation and regression analysis. It has been seen that organizational citizenship behaviours of employees have a strong effect on customer satisfaction. Also, the dimensions of organizational citizenship behaviour (Altruism, Conscientiousness, Sportsmanship, Civic virtue, Respect, and Reverence) have positive and meaningful impacts on customer satisfaction. The significance of this finding reveals that increasing the citizenship behaviours of employees in small-medium enterprises are positively associated with customer satisfaction.
Forecasting the Beef Meat Prices in Erbil Using Box-Jenkins Models
Foodstuff has a crucial role for everybody life in the world. In Iraq, beef meat is one of the important parts of the food basket of every household in Erbil. Prices of beef meat fluctuates over time, according to the market prices and the economic situation in the country. The data used were averages of prices of beef meat were originally based on two observations each month took from (Kurdistan Regional Office of Statistics in Erbil city) for the period from January 2008 to December 2018. The methodology used for the forecasting was Box-Jenkins modelling. The best model achieved was ARIMA (0,2,2). Minimum value of Root Mean Square Error (RMSE), (MAE) and WK1 were used to select the best model.
Impact of Service Quality On Trust and Loyalty: An Empirical Study On Private Hospitals in Kurdistan Region of Iraq
Aim of this study was to investigate the impact of functional and technical service quality on the trust and loyalty of patients at private hospitals. The study conducted in the Kurdistan region of Iraq. We have collected data via a survey questionnaire from 322 patients or acquaintances of patients. The results revealed that functional and technical service quality at private hospitals had a more or less equal impact on the trust of patients to that hospital. Besides, none of those service qualities significantly impacted the loyalty of patients. As trust had a strongly significant and positive impact on the loyalty to that hospital, it was found that trust had a strong mediating role between service quality and loyalty to a private hospital. There are managerial implications in the conclusion part.
A Comparative Study of Digital Financial Inclusion in India and China: Challenges and Opportunities for FinTech & UFA by 2020
Financial inclusion is a much debated and discussed topic both for inclusive growth and sustainable growth. Both India and China are coming out with various financial reforms and policies to have a sustainable society. In the context of the Indian Financial Inclusion Advisory Committee (FIAC) which is tasked with the preparation of the National Strategy for Financial Inclusion (NSFI) deliberated extensively on its formulation upon international best practices on digital financial inclusion there is a need to explore the opportunities and challenges of using FinTech in India. This paper analytically compares and explores the status quo operandi of India and China on various Financial Inclusion Indicators published by World Bank through the Findex reports. The paper explores the opportunities and Challenges of FinTech in India especially in the context of Digital Financial Inclusion. The findings include that innovative financial service involving use of mobile phones is still in the novice stage in India, there is still a long way to go to remove the gender gap, usage of technology and there is significant variance exists between India and China in the digital financial inclusion indicators. The paper concludes that though there is drastic increase in percentages of most of the indicators of financial inclusion in India from 2014 to 2017, there is still a long way to go to reach the level of China for India. The paper suggests some measures and recommendations for the policy holders to move towards digital financial inclusive society as well as to achieve Universal Financial Access (UFA) by 2020.
Kurdistan’s Economic Development: Exploring the Contribution of Economics Education
The newly formed Kurdistan region of Iraq (KRI) has embarked on a fast pace on economic development so as to give a great future to all its residents. Todaro & Smith (2015) the great scholars on economic development give us the theoretical module consisting of Eight Goals (8G – ED) that constitute holistic economic development for a region or a country. This requires that graduates in both public and private universities taking courses in economics education should be aware of these 8G – ED. Hence, both the government and citizens can have an agreed understanding of what makes economic development relevant to 21st century. This qualitative paper will demonstrate how the integration of governance and economic education to bring about concrete changes in the policies as well as business practices in Kurdistan will make of residents take in the economic for the welfare of the region. The overall aim of this study is to determine in what ways economic education with 8G-ED can contribute constructively to Kurdistan economic development.
The Role and Difficulties of Non-Governmental Organizations (Ngo)’s in Kurdistan Region of Iraq / Erbil between 2014 and 2017: A Case Study of Peace Wind Japan
Syria and Iraq have been affected by the ISIS conflict since (2014-2017). The displaced refugees/asylums have been coming to the Kurdistan region of Iraq. The governmental support was not enough to provide adequate services to the refugees, and it has come to rely on Non-Governmental Organizations (NGOs) to provide services. The study was conducted to examine the role and existing difficulties, particularly in KRI – Erbil. The data were collected from Peace Wind Japan (PWJ) organization, and the primary data were obtained through interviews with three of the PWJ employees. According to the results, the role of NGOs was effective in a positive way. Also, NGO was considered adequate in its activities. This analytical study identifies the impact of the NGOs with emphasis on human activities especially focusing on their field activities during the years (2014-2017).
Internal and international Displaced People