أثر كلفة النقل في اختيار موقع جامعة دراسة مقارنة لعدد من البدائل في محافظة ذي قار,
2013
Al-Muthanna University
أثر كلفة النقل في اختيار موقع جامعة دراسة مقارنة لعدد من البدائل في محافظة ذي قار, أحمد كريم جاسم
Muthanna Journal of Administrative and Economics Sciences
يتناول هذا البحث دراسة أثر تكاليف النقل في إختيار موقع جامعة مقترحة في محافظة ذي قار إذ هناك عدد من البدائل تتمثل في 18 قضاء أوناحية ومن خلال إعتماد طريقة مركز الجاذبية في تحديد المواقع ومن خلال الاعتماد على تكاليف النقل للطلاب بالاسعار المحلية من أقضية ونواحي المحافظة بإتجاه الموقع المختار لعدد طلاب الصفوف المنتهية للمرحلة الاعدادية في جميع المدارس الإعدادية داخل حدود المحافظة، وبالإعتماد على المسافة للطرق المعبدة بين أقضية ونواحي المحافظة المختلفة، واجور النقل بالسيارات ممثلة بالباصات الصغيرة والمتوسطة تم ترتيب البدائل من الأقل كلفة بإتجاه الأكثر كلفة، فكانت الناصرية الأقل كلفة للنقل يليها الغراف ثم الشطرة لتكون …
الاستثمار في التعليم ودوره في تحقيق التنمية المستدامة في العراق,
2013
Al-Muthanna University
الاستثمار في التعليم ودوره في تحقيق التنمية المستدامة في العراق, نادية خضير كناوي
Muthanna Journal of Administrative and Economics Sciences
أن من أبرز مظاهر التخلف الاقتصادي والاجتماعي هو ضعف الامكانات المادية وانخفاض مستوى الامكانات البشرية الضرورية لإحداث التنمية ، ويعد الاستثمار في التعليم المطلب الرئيس لتحقيق التنمية الاقتصادية والاجتماعية ، وان الاهتمام بتكوين القدرات البشرية عن طريق التعليم والتدريب بهدف اكتسابها المهارات والقدرات اللازمة للمشاركة في العملية التنموية .لذلك فأن للتعليم اهمية في صنع الحضارة وبناء الانسان أذ لابد من ان يحظى قطاع التعليم بإهتمام كبير وان تكون النقلة كبيرة في مسيرة التعليم من حيث وضع اسس انطلاقة النهضة التعليمية بمعطياتها ونتائجها سواء من حيث التوسع النوعي او الكمي او من حيث تفاعل نشاطات مؤسسات التعليم النظامي وغيرالنظامي مع متطلبات …
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning,
2013
University of Mississippi
Adviser's Guide To Social Security : Unlocking The Mystery Of Retirement Planning, Theodore J. Sarenski, Elaine Floyd
Guides, Handbooks and Manuals
No abstract provided.
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series,
2013
University of Mississippi
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Financing Retirement Healthcare,
2013
University of Mississippi
Cpa’S Guide To Financing Retirement Healthcare, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Risk Assessment For Mid-Sized Organizations : Coso Tools For A Tailored Approach,
2013
University of Mississippi
Risk Assessment For Mid-Sized Organizations : Coso Tools For A Tailored Approach, Scott M. Mckay
Guides, Handbooks and Manuals
No abstract provided.
Inside Ifrs : Accounting And Financial Reporting Fundamentals,
2013
University of Mississippi
Inside Ifrs : Accounting And Financial Reporting Fundamentals, Renee Rampulla
Guides, Handbooks and Manuals
No abstract provided.
Traits Of Today's Cfo : A Handbook For Excelling In An Evolving Role,
2013
University of Mississippi
Traits Of Today's Cfo : A Handbook For Excelling In An Evolving Role, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Guide To Intangible Asset Valuation,
2013
University of Mississippi
Guide To Intangible Asset Valuation, Robert F. Reilly, Robert P. Schweihs
Guides, Handbooks and Manuals
No abstract provided.
Cpa’S Guide To Social Security Planning,
2013
University of Mississippi
Cpa’S Guide To Social Security Planning, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Financial And Estate Planning,
2013
University of Mississippi
Cpa's Guide To Financial And Estate Planning, Sidney Kess, Steven G. Siegel, American Institute Of Certified Public Accountants. Personal Financial Planning Section
Guides, Handbooks and Manuals
No abstract provided.
Accounting Changes : Chronicles Of Convergence, Crisis, And Complexity In Financial Reporting,
2013
University of Mississippi
Accounting Changes : Chronicles Of Convergence, Crisis, And Complexity In Financial Reporting, Robert H. Herz
Guides, Handbooks and Manuals
No abstract provided.
Marketing Management For Non-Marketing Managers : Improving Returns On Marketing Investments,
2013
University of Mississippi
Marketing Management For Non-Marketing Managers : Improving Returns On Marketing Investments, Heather Fitzpatrick
Guides, Handbooks and Manuals
No abstract provided.
Building Bridges: Updated Guide To Building A Successful Off-Ramping Program,
2013
University of Mississippi
Building Bridges: Updated Guide To Building A Successful Off-Ramping Program, American Institute Of Certified Public Accountants. Women’S Initiatives Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data,
2013
Technological University Dublin
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Conference papers
This study examines the effect of board busyness on corporate cash holdings. We offer new insights by evaluating two conflicting views regarding the quality of service that busy directors provide to corporate boards and their impact on decision making. One view is that directors who simultaneously serve on multiple boards improve board decision making ability as they have better experience and bu siness connections (reputational effect).The opposite view is that directors with multiple seats are “too busy to mind the business”, which creates serious agency problems and leads into suboptimal corporate decisions(busyness effect). We analyse a large sample of UK …
The Effect On Earnings Persistence And The Market's Reaction To The Alignment Of Employee And Customer Relations With Competitive Strategy,
2013
Louisiana State University and Agricultural and Mechanical College
The Effect On Earnings Persistence And The Market's Reaction To The Alignment Of Employee And Customer Relations With Competitive Strategy, Robert Stephen Hogan
LSU Doctoral Dissertations
Prior literature suggests that a focus on employee and customer relations alone improves financial performance. However, I find that a focus on employee and customer relations alone is not related to higher earnings persistence, but rather I hypothesize and find that the alignment of employee and customer relations with competitive strategy is related to higher earnings persistence. I further explore this relation by examining the contextual environment in which the firm operates. I consider the moderating variables of firm size, leverage, growth, and corporate governance and find that alignment impacts the persistence of earnings for leverage and governance but not …
The Effect Of Audit Market Concentration On Audit Pricing And Audit Quality : The Role Of The Size Of The Audit Market,
2013
Louisiana State University and Agricultural and Mechanical College
The Effect Of Audit Market Concentration On Audit Pricing And Audit Quality : The Role Of The Size Of The Audit Market, John Daniel Eshleman
LSU Doctoral Dissertations
The GAO has recently expressed concern that audit market concentration (i.e., not client concentration) could result in greater audit fees and lower audit quality. However, the extant literature finds that local audit markets with higher concentration have lower audit fees (Numan and Willekens 2012) and fewer accounting restatements (Newton et al. 2013). In this study, I show that the effect of audit market concentration on the level of audit fees depends on the size of the audit market (i.e., the size and/or number of clients in the local geographic area). When the audit market contains fewer clients and/or those clients …
Income Classification Shifting And Financial Analysts’ Forecasts,
2013
Louisiana State University and Agricultural and Mechanical College
Income Classification Shifting And Financial Analysts’ Forecasts, Shanshan Pan
LSU Doctoral Dissertations
Income classification shifting involves opportunistically misclassifying core expenses into nonrecurring items in order to boost core earnings. Recent studies have documented large sample evidence of its existence (e.g. McVay 2006; Fan et al.,2010; Barua et al.,2010). Managers engage in income classification shifting because they believe the market in general and financial analysts in particular focus on core earnings. If financial analysts are experts in forecasting permanent earnings, they should be expected to identify reported core earnings that have been inflated through classification shifting and revise their future earnings forecast accordingly. Consistent with my prediction, I find that given the same …
Aicpa Annual Report 2012-13: Looking Forward. Reaching Out. Giving Back,
2013
University of Mississippi
Aicpa Annual Report 2012-13: Looking Forward. Reaching Out. Giving Back, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Assessing And Responding To Audit Risk : International Auditing Standards,
2013
University of Mississippi
Assessing And Responding To Audit Risk : International Auditing Standards, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
