Hasil untuk "Economics"

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DOAJ Open Access 2025
تأثير هيكل رأس المال في قيمة المنشأة (دراسة مقارنة لعيّنة من الشركات العراقية والاردنية للمدة (2011-2022))

عمار عبد الزهرة عبد الجبار, حيدر جاسم عبيد

يهدف البحث الحالي الى معرفة مدى تأثير هيكل رأس المال كمتغير مستقل في قيمة المنشأة كمتغير تابع، في عيّنة من شركات التصنيع العراقية والاردنية. اعتمد البحث على إجمالي الديون الى إجمالي الموجودات وإجمالي الديون طويلة الاجل اى إجمالي الموجودات وإجمالي الديون الى إجمالي حقوق الملكية كمؤشرات لقياس هيكل رأس المال في شركات التصنيع العراقية والاردنية، كما اعتمد البحث على معدل نمو القيمة السوقية كمؤشر لقياس قيمة المنشأة. وتم وضع مجموعة من الفرضيات الخاصة بالبحث. ومن أجل تحقيق أهداف البحث الحالي تم اختبار الفرضيات لعيّنة من الشركات الصناعية والمدرجة في سوق العراق للأوراق المالية وسوق عمّان للأوراق المالية للمدة (2011-2022)، وشملت العينة (9) شركات صناعية عراقية و(9) شركات صناعية اردنية. تم تحليل البيانات واختبار الفرضيات وفق اسلوب الانحدار البسيط والمتعدد باستخدام برنامج SPSS-26)) وتوصل البحث إلى مجموعة من الاستنتاجات كان أهمها ان هنالك تأثيراً مباشراً لهيكل رأس المال في قيمة المنشأة، أما اهم توصيات البحث فكانت ضرورة قيام الشركات الصناعية بالعراق، بتنويع هيكل رأس المال، ومحاولة تنمية مصادر التمويل المختلفة، وتحقيق التوازن بين المصادر الداخلية والخارجية للتمويل.

Finance, Commerce
DOAJ Open Access 2025
Mapping research frontiers in gender and sustainability in agricultural development: a bibliometric review

Anshu Kumari, Manish Tiwari, Rahul Mor et al.

Abstract Gender and sustainability are crucial in agriculture, which remains a significant source of global employment. However, urbanization, industrialization, and technological advancements have reshaped the sector, impacting labor dynamics and gender roles. Traditional agricultural labor faces challenges due to low wages, physically demanding tasks, and unfavorable working conditions. Addressing gender disparities and promoting inclusive work environments is essential for achieving sustainability. According to the ILO (International Labour Office) decent work encompasses productivity and equal employment opportunities for both genders. This study aims to review the literature on gender, sustainability and agricultural development using a bibliometric analysis of Scopus-indexed articles. The findings identify five main research domains: gender dynamics and roles, agriculture and climate change, sustainability and development, human and labor dynamics, and environmental and technological aspects. Additionally, four key scientific communities led the research: Gender studies, agricultural economics, environmental management, and rural sociology. Emerging research trends focus on gender roles in sustainable farming, environmental innovation, and labor governance in agriculture. Spain, the United Kingdom, United States, and Canada lead in knowledge production, contributing significantly to these research domains. This review highlights the importance of interdisciplinary approaches to address the complex issues of gender and sustainability in agriculture. It also specifies a target for expectations research, highlighting that the ILO’s definition of appropriate employment can guide efforts to improve gender equity and labor conditions, ultimately supporting sustainable development in the agricultural sector.

Environmental sciences
DOAJ Open Access 2024
Are the firms’ capital structure and performance related? Evidence from GCC economies

Shoaib Khan, Ameen Qasem

AbstractThis study examines the empirical relationship between the different leverage levels as a proxy of financing mix on the financial performance of the non-financial firms listed on capital markets in GCC economies. The study uses the pooled ordinary least squares regression (OLS), fixed and random effects regression, and feasible generalised least square (FGLS) regression to explore the relationship among variables on the data of GCC firms listed from 2011 to 2021. The results suggest that the capital structure considerably affects firms’ performance. Findings refute the theoretical assumptions of Modigliani and Miller’s debt irrelevance and debt-supporting theorem. The findings also contradict the debt-supporting benefits the agency and trade-off theory suggest. Empirically, short-term, long-term, and total debt adversely affect the return on assets, equity, and earnings per share. Control variables, growth opportunities, and size of the firm positively and asset tangibility negatively contribute to the performance. The results will support the managers in making performance-improving financing decisions. Lenders should improve ex-ante screening and ex-post monitoring to avoid possible defaults. Local and foreign investors should carefully examine the firms’ debt levels before making investment decisions. Policymakers should focus on the flourishing of the bond markets to support privatisation and economic diversification. Our study is the first to use the recent data of GCC-listed firms to examine the impact of capital structure on firms’ performance. Contributing to the literature gap will also lay a foundation for a more comparative study on corporate financing with alternative financial instruments.

Business, Management. Industrial management
DOAJ Open Access 2023
Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

Abdalwali Lutfi, Ahmad Farhan Alshira’h, Malek Hamed Alshirah et al.

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable economic and social system, tax agencies and institutions in most countries are struggling with low tax collections. This issue is often attributed to the level of compliance among taxpayers. To gain more insight into this problem, a study was conducted to examine how socio-economic determinants such as probability of detection, tax complexity, tax penalty, tax sanctions, tax ethics, tax justice, government spending, and tax services quality impact VAT compliance decisions. The study drew a random sample of 770 retail industry participants from Jordan, an Arabic country, for a self-administered survey. Smart-PLS structural equation modeling was used to analyze and estimate the compliance model. The results indicated that all proposed direct relationships were supported, and the interactions between tax knowledge and the socio-economic determinants on VAT compliance were found to be significant. The findings of this research can be useful for policymakers and institutions responsible for taxpayers' communities to understand the role of tax knowledge in VAT compliance in the retail industry. The study emphasizes the significance of instilling tax knowledge, social and moral values among VAT payers, establishing an equitable system, and launching awareness programs in Jordanian society. Additionally, it contributes to existing literature by confirming a practical compliance model rooted in the socio-economic theory of regulatory compliance. This model incorporates the moderating effect of tax knowledge within socio-economic aspects of VAT compliance. By understanding the importance of tax knowledge, policymakers and institutions can develop effective strategies to boost VAT funds and improve compliance in the retail industry. This can ultimately lead to increased government revenues without placing an undue economic burden on lower-income taxpayers.

Management. Industrial management, Business
DOAJ Open Access 2022
In-Company Adaptation of Employees and Employers to Each Other

V. V. Mortikov

Adaptation of employees and employers to each other is very important for resolving many problems of labour economics and HR management. There are four types of response to discrepancy between opportunities and needs of labour relation entities: adjustment of workers to work-place requirements; changes in work-places on the part of employees; changes in work-places by employers necessary to comply with needs and qualification of workers; adaptation of employers to needs and qualities of workers. Adaptation of employers and employees to each other and changing work-places by them act, to a certain extent, as substitutes, which allow labour relation participants to interact effectively. Having faced restrictions by one of the four mentioned response to discrepancy between workers’ characteristics and work-places, the given participants turn to another response. The author using the experience of a university lecturer researches changes in work-place on the part of employees in the system of higher education. To analyze the potential of changing work-place characteristics the data of Risstat selective study was used. Factors showing specific features of adaptation of employees and employers to each other were identified and analyzed. Among them the author mentioned the situation on markets of finished products and labour, where the organization (employer) is involved, professional and personal qualities of worker, budget restrictions of labour relation entities, specific features of labour contracts and legislation.

Economics as a science
DOAJ Open Access 2022
Associations of the Dietary Iron, Copper, and Selenium Level With Metabolic Syndrome: A Meta-Analysis of Observational Studies

Jun Ding, Qi Liu, Ze Liu et al.

BackgroundEpidemiological studies have investigated the associations of dietary iron, copper, and selenium level with metabolic syndrome (MetS). However, their results are conflicting. This meta-analysis of observational study was, therefore, employed to investigate the associations above.MethodsA comprehensive literature search was employed using PubMed, Web of Science, Embase, and Scopus database up to October 2021 (no restriction was set for the initiate time). The pooled relative risk (RR) of MetS for the highest vs. lowest dietary iron, copper, and selenium level was estimated, respectively.ResultsA total of 14 observational studies (55,131 participants) were identified as meeting the inclusion criteria. Specifically, 7 studies were related to the dietary iron level. The overall multivariable adjusted RR demonstrated that the dietary iron level was positively associated with MetS (RR = 1.27, 95% CI: 1.12–1.44; p < 0.001). With regard to the dietary copper level, 7 studies were included for meta-analysis. The overall multivariable adjusted RR showed that the dietary copper level was inversely associated with MetS (RR = 0.85, 95% CI: 0.78–0.93; p < 0.001). In addition, 4 studies were specified for the dietary selenium level. The overall multivariable adjusted RR indicated that the dietary selenium level was inversely associated with MetS (RR = 0.77, 95% CI: 0.63–0.95; p = 0.01) as well.ConclusionOur results suggest that the dietary iron level is positively associated with MetS, whereas a negative association between the dietary copper and selenium level and MetS is obtained. Further large well-designed prospective cohort studies are warranted to elaborate on the issues examined in this study.

Nutrition. Foods and food supply
DOAJ Open Access 2022
Developing a Rational, Optimized Product of Centella asiatica for Examination in Clinical Trials: Real World Challenges

Kirsten M. Wright, Janis McFerrin, Armando Alcázar Magaña et al.

Botanical products are frequently sold as dietary supplements and their use by the public is increasing in popularity. However, scientific evaluation of their medicinal benefits presents unique challenges due to their chemical complexity, inherent variability, and the involvement of multiple active components and biological targets. Translation away from preclinical models, and developing an optimized, reproducible botanical product for use in clinical trials, presents particular challenges for phytotherapeutic agents compared to single chemical entities. Common deficiencies noted in clinical trials of botanical products include limited characterization of the product tested, inadequate placebo control, and lack of rationale for the type of product tested, dose used, outcome measures or even the study population. Our group has focused on the botanical Centella asiatica due to its reputation for enhancing cognition in Eastern traditional medicine systems. Our preclinical studies on a Centella asiatica water extract (CAW) and its bioactive components strongly support its potential as a phytotherapeutic agent for cognitive decline in aging and Alzheimer's disease through influences on antioxidant response, mitochondrial activity, and synaptic density. Here we describe our robust, scientific approach toward developing a rational phytotherapeutic product based on Centella asiatica for human investigation, addressing multiple factors to optimize its valid clinical evaluation. Specific aspects covered include approaches to identifying an optimal dose range for clinical assessment, design and composition of a dosage form and matching placebo, sourcing appropriate botanical raw material for product manufacture (including the evaluation of active compounds and contaminants), and up-scaling of laboratory extraction methods to available current Good Manufacturing Practice (cGMP) certified industrial facilities. We also address the process of obtaining regulatory approvals to proceed with clinical trials. Our study highlights the complexity of translational research on botanicals and the importance of identifying active compounds and developing sound analytical and bioanalytical methods for their determination in botanical materials and biological samples. Recent Phase I pharmacokinetic studies of our Centella asiatica product in humans (NCT03929250, NCT03937908) have highlighted additional challenges associated with designing botanical bioavailability studies, including specific dietary considerations that need to be considered.

Nutrition. Foods and food supply

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