لتحليل الاقتصادي للنفقات الاستثمارية والتشغيلية لمحافظة ذي قار للمدة ( 2006 – 2014 ),
2016
جامعة ذي قار / كلية الادارة والاقتصاد
لتحليل الاقتصادي للنفقات الاستثمارية والتشغيلية لمحافظة ذي قار للمدة ( 2006 – 2014 ), علي كاظم هلال
Muthanna Journal of Administrative and Economics Sciences
المستخلص : تعد هذه الدراسة كاشفة لطبيعة وحجم الانفاق الاستثماري والتشغيلي لديوان محافظة ذي قار ومجلس المحافظة للمدة ( 2014 – 2006 ) . اذ كشفت الدراسة وجود هدراً كبيراً في النفقات الاستثمارية دون تحقيق انجاز حقيقي على أرض الواقع ، اذ بلغت النفقات الاستثمارية للمدة المذكورة ( 2.050.005 ) ترليون دينار ، وهذا المبلغ لو انفق على مشاريع حقيقية ومدروسة يمكن ان ينقل المحافظة من حالة التخلف الى حالة النمو والتقدم . وبينت الدراسة حجم الهدر الكبير في الموارد المالية والتبذير والفساد على مشاريع غير أساسية وقصيرة الاجل وكثيرة العدد بدلاً من التركيز على المشاريع الاستراتيجية كبناء المدارس ومحطات …
دراسة تحليلية لأسباب عدم اقرار الموازنة العامة في العراق للعام 2014,
2016
جامعة القادسية / كلية الادارة والاقتصاد
دراسة تحليلية لأسباب عدم اقرار الموازنة العامة في العراق للعام 2014, سندس جاسم شعيبث
Muthanna Journal of Administrative and Economics Sciences
انهى العراق عام 2014 بدون اقرار الموازنة نتيجة للخلافات والنزاعات السياسية والاختلالات في بعض مواد الدستور التي هيأت لذلك وما نتج عن ذلك من اثار على الاقتصاد العراقي وعرقلة مسار التنمية في العراق ، واتى عدم اقرارها في ظل ظروف استثنائية عاشها العراق في عام 2014 من انخفاض اسعار النفط والاوضاع الامنية المتدهورة التي جعلت العراق يعاني من عجز حقيقي، وركزت هذه الدراسة على مسائل مختارة دون ادعاء التغطية الشاملة.
التمايز السلوكي لدى القادة ودوره في التماثل التنظيمي للحد من سلوك العمل المنحرف (دراسة تحليلية في الكلية الاسلامية الجامعة),
2016
جامعة القادسية / كلية الادارة والاقتصاد
التمايز السلوكي لدى القادة ودوره في التماثل التنظيمي للحد من سلوك العمل المنحرف (دراسة تحليلية في الكلية الاسلامية الجامعة), فاضل راضي غباش الغزالي
Muthanna Journal of Administrative and Economics Sciences
المستخلص تهدف الدراسة الحالية الى إيضاح الدور الذي يمارسه التمايز السلوكي في بلورة التماثل التنظيمي للحد من سلوك العمل المنحرف . وقد جمعت بيانات الدراسة من آراء منتسبي الكلية الاسلامية الجامعة في القادسية وقد بلغ عدد الذين ابدوا آرائهم (55) فرداً ما بين موظف وتدريسي وقائد ادري . تم اختبار فرضيات الدراسة التي تدور حول علاقات الارتباط والتأثير المباشر وغير المباشر بين متغيرات الدراسة . اثبتت نتائج الدراسة صحة اغلب الفرضيات والتي اصيغ بصددها مجموعة من التوصيات التي يمكن الاستفادة منها في تطوير واقع التعليم العالي في العراق بشكل عام وفي المنظمة المبحوثه بشكل خاص .
دور التمكين الإداري في تعزيز الابتكار التنظيمي,
2016
جامعة الرافدين
دور التمكين الإداري في تعزيز الابتكار التنظيمي, حميد سالم الكعبي
Muthanna Journal of Administrative and Economics Sciences
المستخلص تتناول الدراسة الحالية اختبار دور التمكين الإداري في تعزيز الابتكار التنظيمي لعينة مكونة من (118) فرداً ، وكان مجتمع الدراسة كلية الرافدين الجامعة . وقد استخدم الباحث التكرارات ، والنسب المئوية ، والوسط الحسابي ، وتحليل الانحدار البسيط في تحليل فرضيات الدراسة . وقد أثبتت معظم نتائج الدراسة صحة الفرضيات التي تم افتراضها وخلصت الدراسة إلى مجموعة من الاستنتاجات والتوصيات ، ومن أهم تلك الاستنتاجات (يتعزز الابتكار التنظيمي من خلال التمكين الإداري في ظل بيئة الإعمال سريعة التغيير ، والذي أصبح الابتكار جوهرياً من اجل البقاء ، ولان بقاء المنظمة لا يمكن إن يتحقق إلا من خلال مجموعة من …
خارطة تدفق القيمة: كمدخل لمواجهة الهدر دراسة حاله في المعهد التقني/ الديوانية,
2016
Al-Muthanna University
خارطة تدفق القيمة: كمدخل لمواجهة الهدر دراسة حاله في المعهد التقني/ الديوانية, طاهر حميد عباس
Muthanna Journal of Administrative and Economics Sciences
تتطلع هذه الدراسة إلى توظيف خارطة نشاط العملية بأنَّها أحد أهم أدوات خارطة تدفق القيمة في إعادة تصميم الخدمة في البيئة التعليمية ، وقد تم اختيار المعهد التقني/ الديوانية كونه أحد المؤسسات العلمية الراعية للعلم وتقدم أفرادها بما يسهم في تقديم أفضل الخدمات التي يتطلعون اليها وبذل الجهود من أجل الوصول إلى ميزة تنافسية تنعكس من خلال إزالة الهدر بجميع أنواعه الذي يجعل من وقت انتظار طالب الخدمة عبئاً من الناحيتين المعنوية والمادية. تتمثل مشكلة الدراسة في كثرة وطول الاجراءات لإنجاز معاملة احتساب شهادة ماجستير ومنح القدم واللقب العلمي لمستحقيها ما أدى الى زيادة وقت الانتظار، ما أنعكس سلباً على …
The Evolution Of The Annual Report To Shareholders,
2016
Georgia Southern University
The Evolution Of The Annual Report To Shareholders, Laura Elizabeth Willimon
Honors College Theses
This exploratory study examines the evolution of the annual report to shareholders between 2005 and 2014. Several typical yet elective elements of annual reports are examined, specifically looking at the elements of sustainability, interactive interface, and length as it changed year to year. Additionally, I examined changes in independent auditor and classified companies according to Global Industry Classification Standards sectors.
Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study,
2016
Georgia Southern University
Publishing In The Top Journals Of The Abdc Journal List: A Cross-Disciplinary Study, Austin D. Glover, Lowell Mooney Dr., Axel Grossmann Dr.
Honors College Theses
The purpose of this research is to determine the probability that faculty will publish in the top journals in their respective fields, and if the probability of publishing in those top journals is equally likely across accounting, finance, and management disciplines. To address these questions we collected data from the top journals on the ABDC Journal list for the years 2013-2014. Specifically, we wanted to know how many publication opportunities in the top journals were available during the those two years, how many schools were able to publish in the top journals, and which schools had the most success in …
The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?,
2016
University of Mississippi
The Effect Of Competitive Advantages On Corporate Tax Avoidance: A Determinant Or Excuse?, Andrew Dale Almand
Electronic Theses and Dissertations
Recently, managers of U.S. corporations have explained the motivation behind engaging in extreme and public forms of tax avoidance (i.e. corporate inversions) as addressing the inability to gain or maintain global competitive advantages (Security 2014, 1). While prior research explores how a corporation’s overall business strategy can affect tax avoidance behavior (Higgins et al. 2015) and measures the effects of different components of competitive advantages on tax avoidance (Kubick et al. 2015; Gao et al. 2015), how total global competitive advantages impact tax avoidance remains an unanswered empirical question. Therefore, this study considers the following research questions: 1)How does the …
Are Tax Exemptions For "Churches" A Blessing Or A Curse For Taxpayers?,
2016
University of Tennessee at Chattanooga
Are Tax Exemptions For "Churches" A Blessing Or A Curse For Taxpayers?, Hannah Bauman
Honors Theses
This paper focuses on the rules and requirements governing the participation of religious organizations as defined in IRC § 501(c)(3) in the political process. Included in this is a study of historical events and case law both for and against the participation of religious organizations in politics.
The Effect Of Board Independence On Information Asymmetry,
2016
Singapore Management University
The Effect Of Board Independence On Information Asymmetry, Beng Wee Goh, Jimmy Lee, Jeffrey Ng, Kevin Ow Yong
Research Collection School Of Accountancy
Boards have an important role in ensuring that investors’ interests are protected. Our paper first examines whether the independence of a firm's board affects information asymmetry among investors. We provide evidence that greater board independence leads to lower information asymmetry. Next, we provide evidence that more voluntary disclosure and greater analyst coverage are two underlying mechanisms via which greater board independence reduces information asymmetry. Of the two mechanisms, we find that analyst coverage is more significant in influencing how board independence affects information asymmetry. Overall, our paper contributes to a better understanding of the effect of board independence on information …
Investor Reactions To Company Disclosure Of High Ceo Pay And High Ceo-To-Employee Pay Ratio: An Experimental Investigation,
2016
University of Waterloo
Investor Reactions To Company Disclosure Of High Ceo Pay And High Ceo-To-Employee Pay Ratio: An Experimental Investigation, Khim Kelly, Jean Lin Seow
Research Collection School Of Accountancy
There is significant debate about the usefulness of disclosing the CEO-to-median employee pay ratio, as required under Section 953(b) of the Dodd-Frank Act in the United States. Using an experiment, we find that disclosing higher-than-industry CEO pay (versus comparable-to-industry CEO pay) marginally decreases perceived CEO pay fairness and perceived workplace climate, which is counteracted by a significant positive effect on perceived CEO attraction/retention ability, although there are no significant indirect effects through these perceptions on perceived investment potential. However, incrementally disclosing a higher-than-industry pay ratio (versus disclosing only higher-than-industry CEO pay) significantly decreases perceived CEO pay fairness and marginally deceases …
Client Conservatism And Auditor-Client Contracting,
2016
University of Southern California
Client Conservatism And Auditor-Client Contracting, Mark L. Defond, Chee Yeow Lim, Yoonseok Zang
Research Collection School Of Accountancy
We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we find evidence that both inherent risk and auditor business risk explain these associations. Also consistent with conservatism reducing auditor business risk, we find that client conservatism is associated with fewer lawsuits against auditors and with fewer client restatements. Taken together, our results are consistent with auditors viewing client conservatism as an important determinant of engagement risk that, in turn, affects auditor-client contracting decisions. Our …
Short Selling Pressure And Corporate Social Responsibility Performance,
2016
Singapore Management University
Short Selling Pressure And Corporate Social Responsibility Performance, Louise Yi Lu, Yangxin Yu, Liandong Zhang
Research Collection School Of Accountancy
Using Regulation SHO as a natural experiment, we show that managers respond to apositive exogenous shock of short selling pressure by enhancing corporate socialresponsibility (CSR) performance. The positive effect of short selling on CSR is mainlydriven by improvements in stakeholder CSR, rather than third party CSR; and byimprovements in CSR strengths, rather than reductions in CSR concerns. We further findthat the effect is more pronounced for firms that locate in environments where CSR isemphasized by their stakeholders. Moreover, we find that managers are more likely toissue CSR reports that convey information about firms’ CSR activities to the publicduring the implementation …
Corporate Political Connections And Tax Aggressiveness,
2016
Singapore Management University
Corporate Political Connections And Tax Aggressiveness, Chansog (Francis) Kim, Liandong Zhang
Research Collection School Of Accountancy
This study investigates the relation between corporate political connections and tax aggressiveness. We study a broad array of corporate political activities, including the employment of connected directors, campaign contributions, and lobbying. Using a large hand-collected data set of U.S. firms' political connections, we find that politically connected firms are more tax aggressive than nonconnected firms, after controlling for other determinants of tax aggressiveness, industry and year fixed effects, and the endogenous choice of being politically connected. Our findings are robust to various measures of political connections and tax aggressiveness. These results are consistent with the conjecture that politically connected firms …
Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains,
2016
Boise State University
Global Dental Equipment: How Variance Analysis Can Help A Startup Business Survive Growing Pains, Michael T. Lee, Celia J. Renner
Accountancy Faculty Publications and Presentations
This educational case study describes an entrepreneurial crisis at Global Dental Equipment (GDE), a company selling used dental equipment. GDE had grown from a startup and reached a volume of activity such that the founder was no longer able to personally manage all of the dayto- day aspects of the business. The evolution of GDE from startup to rapid growth to bringing in outside investors and a Board of Directors is described. During its early years, GDE’s accounting system supported historical reporting, compliance, and taxation requirements. However, GDE reached a point where it needed to use more detailed and relevant …
الاقتصاد البسيط… واشكالية تزايد الاستهلاك البذخي في العراق انموذجا للمدة 2004-2014,
2016
جامعة المثنى / كلية الادارة والاقتصاد
الاقتصاد البسيط… واشكالية تزايد الاستهلاك البذخي في العراق انموذجا للمدة 2004-2014, غسان طارق ظاهر
Muthanna Journal of Administrative and Economics Sciences
المستخلصالاستهلاك سلوك طبيعي للإنسان للمحافظة على وجوده وتلبية حاجاته وإذا تخطى الاحتياجات المطلوبة فأنه يعد سلوكا سلبيا تعدى مرحلة الحاجة المعقولة والمبررة من سلع وخدمات أساسية إلى أخرى كمالية، فالعراق يعد واحداً من تلك الدول الذي انفتح على العالم الخارجي بعد تغيير النظام السياسي عام 2003، والسماح له بتصدير النفط دون قيد او شرط، وفتح الحدود امام مختلف انماط التجارة، مما سمح بتدفق السلع والخدمات من والى العراق، فضلا عن الرغبة المفرطة للأسر العراقية نحو الاستهلاك كردة فعل لما عاشه الشعب العراقي من ظروف قاسية اقتصادية واجتماعية ونفسية، لذا يحاول الباحث تسليط الضوء على ظاهرة تزايد الاستهلاك البذخي واثره على …
The Effect Of Increased Regulation On Option Use Within The Information Technology Industry,
2016
Claremont McKenna College
The Effect Of Increased Regulation On Option Use Within The Information Technology Industry, Ahmed H. Eltamami
CMC Senior Theses
Exorbitant executive compensation packages have drawn large criticism from the public eye and with the recent financial crisis and the previous tech bubble opinion on executive incentives has forced government institutions to respond. Over the past two decades the SEC and FASB have aimed to respond to the public and with three large regulation changes in the 2000s, pay for performance compensation has gone through many changes. In this study I build on previous work in an attempt to answer whether or not executives within the Information Technology industry have seen a larger decline in option compensation when compared to …
Obscure U: Complexity And Complicity In For-Profit University Financial Statements,
2016
Claremont McKenna College
Obscure U: Complexity And Complicity In For-Profit University Financial Statements, Caroline R. Counts
CMC Senior Theses
The prominence and size of For Profit Universities (FPUs) today has led to increased regulation and oversight. One important regulation is the 90/10 rule which states that FPUs cannot receive more than 90% of their revenue from government Title IV funds. The regulations require publicly traded For Profit Universities to not only comply with the 90/10 rule but also to disclose their score on their financial statements. There however, is little research studying the quality of these disclosures. My paper studies the readability and complexity of the 90/10 score disclosure in relation to the 90/10 score. My findings suggest that …
Does Use Tax Evasion Provide A Competitive Advantage To E-Tailers?,
2016
The Ohio State University
Does Use Tax Evasion Provide A Competitive Advantage To E-Tailers?, Jeffrey L. Hoopes, Jacob Thornock, Braden M. Williams
Faculty Publications
Many online retail firms (e-tailers) do not collect sales tax from the majority of their customers. This practice provides these firms with a potential competitive advantage over traditional retailers. We examine stock market returns and analysts' sales forecast revisions surrounding federal legislative proposals, such as the Marketplace Fairness Act, that could erode this alleged competitive advantage for e-tailers. Following events that indicated an increased likelihood of federal sales tax legislation, we find negative abnormal stock returns for e-tail firms relative to traditional retail firms. We also find that analysts forecast a future reduction in sales revenue for e-tailers. These findings …
Graduate Bulletin, 2016-2017 (2016),
2016
Minnesota State University Moorhead
Graduate Bulletin, 2016-2017 (2016), Minnesota State University Moorhead
Graduate Bulletins (Catalogs)
No abstract provided.
