This paper explores the connection between international taxation and corporate reporting, in particular how overlapping tax jurisdictions affect the quality of corporate disclosures. With the growing complexity of international business and the differences between tax systems, understanding these interactions are important to policymakers and stakeholders. It employs a mixed-methods strategy that involves the literature review, quantitative analysis of financial statements from multinational companies and qualitative interviews with tax experts. The quantitative study employs regression approaches to distinguish commonalities in profit statements and tax liabilities across different systems of regulation; the qualitative insights highlight the challenges faced by e-commerce giants in navigating through fragmented tax regimes. This has a significant implication: the overall perception of seriousness between countries in tax and commercial programming can differ depending on how strict or lax their tax legislation is with corporations more likely to deploy profit shifting and minimisation tactics where the leveraging is lower. Therefore, it seems we have found substantial inconsistencies across global financial reporting practices! Industries that rely on intangible assets, like tech and pharma, are especially vulnerable to exploiting these discrepancies. The absence of alignment of international tax rules with financial reporting standards, in the conclusion shows great impediments to achieving harmonization of corporate governance and economic transparency worldwide. This study underlines that we need more international coordination in harmonising tax and reporting rules, to create a more equal and transparent global financial system. Regulatory challenges are growing, and future research should explore the impact of emerging technologies such as blockchain and digital assets on tax compliance and reporting practices.

This study explores the role of relationship marketing in fostering customer loyalty within Zain Iraq, a key player in the telecommunications sector. Despite the growing importance of relationship marketing, there is limited research on its specific impact in the Iraqi context. This study aims to fill this gap by assessing the relationship marketing strategies employed by Zain Iraq and their influence on customer loyalty. A survey was conducted with 500 Zain Iraq customers to gather data on their perceptions of the company's relationship marketing efforts. The findings reveal a significant positive correlation between these efforts and customer loyalty, with most respondents expressing satisfaction with Zain's commitment to building long-term relationships and delivering high-quality services. These results underscore the importance of effective relationship marketing strategies in enhancing customer loyalty, suggesting that telecommunications companies in similar markets could benefit from prioritizing these practices.

This study explores the impact of human resource management (HRM) strategies on innovation and development within emerging enterprises. As innovation is crucial for the growth and competitive edge of these firms, understanding the role of HRM remains under-researched in this context. To address this gap, the research surveyed 500 employees from various emerging enterprises, yielding 450 valid responses, collected through a structured questionnaire using a 5-point Likert scale. Data analysis with SPSS revealed that HRM practices—such as talent acquisition, training and development, performance management, and employee engagement—positively and significantly influence innovation and organizational growth. These findings underscore HRM’s strategic importance in fostering an environment conducive to innovation and continuous development, thereby supporting sustainable growth. The study contributes empirical insights into HRM’s role in enhancing innovation, offering actionable recommendations for HR managers and policymakers to strengthen their organization’s growth trajectory.

This study addresses the critical need to enhance the professional competence of physical education teachers through continuous professional development, recognizing their vital role in fostering students' physical, social, and cognitive growth. Despite the importance of effective physical education, there exists a significant gap between the expected and actual competencies of teachers, particularly in pedagogical skills, subject knowledge, and adaptive teaching methods. Using a mixed-methods approach, including surveys and interviews with teachers and education stakeholders, the research identifies key areas for improvement and barriers to professional development, such as limited training access and institutional support. The findings highlight the urgent need for targeted initiatives to bolster teacher competence, which is essential for delivering high-quality physical education that promotes healthy lifestyles and equitable learning environments. Ultimately, enhancing the skills of physical education teachers can have profound societal benefits, addressing issues like childhood obesity and fostering inclusive educational practices.

The current situation of local savings in the Iraqi economy, which is regarded as one of the important pillars of financing economic development, is investigated in this research. The constraints to growth in savings are also explored to understand the feasibility of activating savings in Iraq and the use of savings to solve the financing problems currently faced by the Iraqi economy. In the context of the transition from a comprehensive economy to a liberal economy connected to the global economy, policies and regulations that focus on national interests must be followed to promote economic development. Thus, local sources of financing that can reduce the negative impact of dependence on external borrowing must be sought. Especially in Iraq, many imbalances are apparent in the economic structure; the country’s economy is also highly dependent on oil resources for financing. The conclusions and recommendations of this study focus mainly on the fundamental role played by commercial banks in mobilizing savings and channeling them into productive investment channels, thereby promoting capital accumulation at the macroeconomic level. However, banking services and their role in attracting deposits have not yet reached the expected level. One of the most important recommendations is the need to develop the financial system, which is a key factor in economic development, to encourage and pool local savings, promote savings awareness, and invest them by providing credit facilities for agricultural, industrial and other productive projects.

Efficient water resource management is critical for continued agricultural development, especially in regions like Uzbekistan where lack of water has been a major challenge. Sticking with Central Asia, Uzbekistan is another country that relies heavily on its agricultural sector and uses more than 90% of its freshwater assets. This research wants to assess the current water management practices in Uzbekistan agriculture, examine their efficiency and identify potential improvements. This is a mixed-methods study, including field surveys, irrigation performance data analysis and case studies from multiple sites in Uzbekistan. The findings suggest that traditional methods of irrigation, especially furrow irrigation, dominate agriculture resulting in considerable amounts of evaporation and infiltration losses within the irrigated farms. Drip and sprinkle systems fall under future irrigation alongside modern irrigation technology to maximize water consumption efficiency by gaining around 40%. Furthermore, water governance reforms and policy changes aimed at freeing up 'water for money'/stimulating demand for water-saving technology are viewed as critical steps to long-term water sustainability. This insight suggests that we can, and must do the right thing by improving agricultural water resource management, so that food demand is met without depleting finite quantities of critical water supplies. These findings should improve understanding of water resource management in arid areas and offer tangible solutions for policy makers and farmers in Uzbekistan. Development of better irrigation methods and effective governance approaches will be critical to sustaining agricultural production coupled with environmental protection.

The research aimed to identify the mediating role of cognitive complexity in the relationship between psychological hardiness among decision-makers and the application of the decision loop (OODA) model. The focus was mainly on the role of managers as decision makers, the basis for the success of organizations, and the maintenance of psychological hardiness among decision makers, enabling them to perceive environmental events and process information in a correct way to make decisions in the face of complex events in a changing environment. The research was applied to the community of (Thi-Qar Health) departments through an intentional sample consisting of (83) directors, who hold the positions of general manager, sector manager, hospital director and head of the department. The questionnaire was adopted as a measurement tool, to collect the necessary data. The data was processed using a set of statistical methods, including (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, confirmatory factor analysis). The research came out with a set of results, including the availability of the components of psychological hardiness and cognitive complexity in a good percentage among the research sample, with an increase in the effect of psychological hardiness in the decision loop (OODA) with the presence of the mediating variable, cognitive complexity.

The study delved into the correlation between service innovation and marketing performance within eateries in Port Harcourt. A descriptive survey design was employed, targeting 121 eateries registered with the Rivers State Ministry of Commerce and Industry as of May 2023. With a sample size of 90 respondents determined using Krejcie and Morgan's (1970) Table, 80 completed questionnaires were used for analysis after achieving an 89% response rate. Utilizing SPSS Version 2.2.0, Spearman Rank Order Correlation was employed to test the hypotheses. The results indicated a noteworthy relationship between service innovation dimensions and various marketing performance measures among eateries in Port Harcourt. The study concluded that the relationship between service innovation and marketing performance is noteworthy, suggesting that eateries in Port Harcourt integrate new service concepts and delivery methods to enhance customer retention and repeat purchases. Furthermore, the study recommends providing effective training to employees for managing new customer relationships.