دور الصناعات الصغيرة والمتوسطة في تحقيق التنمية الاقتصادية : دراسة حالة العراق,
2010
جامعة القادسية/ كلية الادارة والاقتصاد
دور الصناعات الصغيرة والمتوسطة في تحقيق التنمية الاقتصادية : دراسة حالة العراق, سعاد جواد كاظم
Muthanna Journal of Administrative and Economics Sciences
يجري التأكيد على دور الصناعات الصغيرة والمتوسطة باعتبارها النمط الأكثر فعالية في تحريك القوى العاملة شبه الماهرة وغير الماهرة باتجاه عملية التصنيع، وهو ما يأتي تزامنا مع الاهتمام الذي يعطى عادة إلى مسألتي: توفير فرص العمل للأفراد الذين يتسمون بمهارة عالية نسبيا وتوسيع نطاق التنمية الصناعية في الاقتصاد ليشمل كافة المجالات، وسيتبع ذلك الكثير من التساؤلات بشأن كل من وضع الحدود الدقيقة للصناعات الصغيرة والمتوسطة لتميزها عن الصناعات الكبيرة وعلاقة حجم المؤسسة بالكثافة النسبية للعنصر الإنتاجي من جانب وبكفاءة استخدام المدخلات من جانب آخر، وكل هذا يقدم صورة شاملة عن الصناعات الصغيرة في علاقاتها الهيكلية باعتبارات الموقعية وتنظيماتها المؤسسية.
استعمال مصفوفة التحليل الاستراتيجي Swot لتقويم الأداء الجامعي,
2010
جامعة المستنصرية / كلية الادارة والاقتصاد
استعمال مصفوفة التحليل الاستراتيجي Swot لتقويم الأداء الجامعي, خالد صباح علي, كريمه عباس جعيلو, وعد هادي عبد الحساني
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى ابراز اهمية تقويم اداء الجامعات الحكومية نظرا لما يوفره من معلومات عن الكفاءة والفاعلية وذلك من خلال وضع انموذج مقترح لتقويم اداء الجامعات العراقية باعتماد التحليل الاستراتيجي swot ، وتنبع مشكلة البحث من مشكلة ان تقويم الاداء المستند الى الاجراءات التقليدية لا يعد فعالا مما يؤدي الى الضعف في اعطاء صورة واضحة وشاملة عن أداء المؤسسة التعليمية ما لم يقترن بأدوات اخرى حديثة في تقويم اداء الجامعات الحكومية بشكل خاص من اجل الوقوف على مستوى كفاءة وفاعلية الأداء فيها. وأستند البحث إلى فرضية أساسية مفادها ” الاعتماد على ادوات التحليل الاستراتيجي swot في تقويم اداء الجامعات الحكومية …
اثر الوعي الضريبي في زيادة العوائد الضريبية دراسة تحليلية في الهيئة العامة للضرائب فرع الديوانية,
2010
جامعة القادسية/ كلية الادارة والاقتصاد
اثر الوعي الضريبي في زيادة العوائد الضريبية دراسة تحليلية في الهيئة العامة للضرائب فرع الديوانية, علي غانم شاكر, كرار حاتم عطية
Muthanna Journal of Administrative and Economics Sciences
يعد الوعي ضرورة أساسية في أية قضية فهو عامل إبداع مضاف، واستناداً إلى هذا الفهم فإن مسالة الوعي بأهمية الضريبة ودورها يقود إلى انتقالها من فكرة الجباية المجردة، إلى فكرة جديدة يكون مفادها الالتزام الضريبي اختياراً حراً يمارسه الإفراد بوعي لمدلولاته المختلفة وسيقود في النهاية إلى اعتبار الضريبة واجباً وطنياً يؤول نفعها إلى الجميع بصورة أو بأخرى. ويهدف البحث الى بيان الدور المهم والفاعل الذي يمكن ان تلعبه المؤسسات بمختلف اشكالها في نشر الوعي الضريبي لدى المكلفين لما لهذا الدور من أثر واضح في تقليل حالات التهرب الضريبي وزيادة العوائد الضريبية من خلال إدراكهم أهمية الاسهام في تحمل الأعباء العامة …
ممارسة مجالات المراجعة الخارجية للأداء البيئي في السودان المحددات والمأمول لتغيير الممارسة الحالية,
2010
جامعة الملك خالد/ المملكة العربية السعودية
ممارسة مجالات المراجعة الخارجية للأداء البيئي في السودان المحددات والمأمول لتغيير الممارسة الحالية, فتح الاله محمد احمد محمد, محمد اسحاق عبد الرحمن عيسى, سالم العجيب سالم العجب
Muthanna Journal of Administrative and Economics Sciences
تناولت الدراسة الممارسة الحالية لمجالات المراجعة الخارجية للأداء البيئي في السودان، حيث هدفت إلى التعرف على العلاقة بين المحددات المتعلقة بالمنشأة، والمحددات المتعلقة بمراجعي الحسابات أنفسهم، والمحددات المتعلقة بالبيئة الخارجية والتشريعات الحكومية وبين مستوى ممارسة مجالات المراجعة الخارجية في بيئة الاعمال السودانية ومن ثم تقديم بعض الإجراءات والممارسات التي يمكن أن تساهم في تطوير عملية مراجعة الأداء البيئي في السودان. ولتحقيق اهداف الدراسة تم اعداد استمارة استبيان وزعت على المراجعين الخارجيين بولاية الخرطوم حيث بلغ حجم العينة (200) مراجع خارجي. توصلت الدراسة إلى أن أبرز المحددات تمثلت في عدم اهتمام منشآت الأعمال بمراجعة الأداء البيئي والافصاح عنه في التقارير والقوائم …
Evaluation Of Cost Improvement Models When Programs Experience Unplanned Production Decreases,
2010
Air Force Institute of Technology
Evaluation Of Cost Improvement Models When Programs Experience Unplanned Production Decreases, Anthony R. George
Theses and Dissertations
As military and other governmental budgets decline and impacted project deadline changes require instantaneous responses, cost analysts' tasks become more and more formidable. Inaccurate estimates can lead to misappropriation of resources and can thus create delays in goods reaching warfighters. This thesis aims to avail cost estimators of more reliable projection tools and to challenge the status quo of cost estimating, the production rate cost improvement model, when programs face reductions in lot quantities. The findings reveal that the status quo proves efficient under many cost profiles, but clearly does not estimate as well when a program suffers lot quantity …
Rewriting The World Order: China's Footprint On The Credit Crisis And International Affairs,
2010
Singapore Management University
Rewriting The World Order: China's Footprint On The Credit Crisis And International Affairs, Knowledge@Smu
Knowledge@SMU
Tired of reading conventional theories to what caused the recent financial crisis? How about a theory that places the blame on China, for a change? Giles Chance, author of “China and the Credit Crisis”, dances between the fine lines as he gives a fresh spin on the crisis, blind Western policymakers, a global currency and the world order that is to come as the "China effect" dominates familiar Western models of capitalism, politics and diplomacy.
Cpa Client Bulletin, March 2010,
2010
University of Mississippi
Cpa Client Bulletin, March 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Notes On Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest And Learning,
2010
Kean University
Notes On Accounting Capstone Course Design: Contemporary Issues Versus Case Analysis Enhances Student Interest And Learning, Clemense Ehoff Jr.
All Faculty Scholarship for the College of Business
This paper presents how the Internet can be used to bring contemporary issues into the accounting capstone course to enhance student interest and learning. While existing cases have been reviewed and structured, they focus on issues that may not be at the forefront of the items currently under examination and/or debate by the accounting profession. Based on course development and delivery experience at a major Eastern University, the benefits and drawbacks of using the Internet to select contemporary accounting issues are presented and compared to existing research findings as a basis for future study. While the focus of this paper …
Continuous Controls Monitoring Can Help Defer Fraud,
2010
University of Dayton
Continuous Controls Monitoring Can Help Defer Fraud, Sridhar Ramamoorti, Joseph Dupree
Accounting Faculty Publications
The biannual survey of the Association of Certified Fraud Examiners (ACFE) found that US organizations lose an estimated 7 percent of annual revenues to fraud. Based on corresponding United States GDP figures from the World Bank, this percentage indicates a staggering estimate of losses — around $994 billion — among U.S. organizations, despite increased emphasis on anti-fraud controls and recent legislation to combat fraud. As the survey suggests, almost every large and small organization is potentially susceptible to fraud risk, both internally from employee theft and corruption and externally by vendors and other third parties engaged in fraud against the …
Including The Customer In Efficiency Analysis:Evidence Of A Hybrid Relational-Transactional Approach,
2010
Technological University Dublin
Including The Customer In Efficiency Analysis:Evidence Of A Hybrid Relational-Transactional Approach, Joseph Coughlan, Estelle Shale, Robert Dyson
Articles
Cal Poly Organic Farm Business Plan,
2010
California Polytechnic State University, San Luis Obispo
Cal Poly Organic Farm Business Plan, Eric Ryan Mccarthy
Agribusiness
This study was undertaken to determine which strategies would allow the Cal Poly Organic Farm to operate as a profitable business without compromising educational and agricultural objectives. Three strategies were analyzed to determine the most profitable approach. The first strategy, expanding CSA sales, emphasizes marketing efforts to increase products and services awareness. This should increase CSA, CPOF, merchandise, and farmers’ markets sales. The second strategy implements new CSA produce boxes that cater to specific groups. Existing produce boxes will remain available to CSA members. Expanding produce boxes can be done with the produce on hand or expanding crop selection. The …
The Pricing Of Conservative Accounting And The Measurement Of Conservatism At The Firm-Year Level,
2010
Singapore Management University
The Pricing Of Conservative Accounting And The Measurement Of Conservatism At The Firm-Year Level, Dan Segal, Jeffrey L. Callen, Ole-Kristian Hope
Research Collection School Of Accountancy
This paper analyzes the relation between equity prices and conditional conservatism and introduces a new measure of conservatism at the firm-year level. We show that the asymmetric properties of conservative accounting, the existence of non-accounting sources of information, and the properties of GAAP related to special items combine to generate a nonlinear relation between unexpected equity returns and earnings news (the shock to expected current and future earnings). Based on this model, we construct a conservatism ratio (CR) defined as the ratio of the current earnings shock to earnings news. CR measures the proportion of the total shock to expected …
The Influence Of Foreign Operations And Their Disclosure On Earnings Quality,
2010
Colorado State University - Pueblo
The Influence Of Foreign Operations And Their Disclosure On Earnings Quality, Sixian Yang, Fang Hu, Don E. Giacomino
Accounting Faculty Research and Publications
This paper investigates the influence of foreign operations and their financial disclosure on earnings quality in terms of accounting conservatism (timely recognizing losses). In a large (7,311 corporate years) sample of U.S. corporations, we find earnings of firms with multinational operations (MNCs) tend to be of lower quality and are reported less conservatively than those without foreign operations (domestic firms). Further, by looking at the geographic segment information disclosed by MNCs, we find that earnings conservatism gets improved if a MNC reports “clean” segment information of foreign operations; wherein operating results of MNC are broken down by geographic regions (continent …
Corporate Governance, Investor Protection, And Auditor Choice In Emerging Markets,
2010
Nanyang Technological University
Corporate Governance, Investor Protection, And Auditor Choice In Emerging Markets, Mahmud Hossain, Chee Yeow Lim, Patricia Mui Siang Tan
Research Collection School Of Accountancy
In this study, we examine the effect of firm-level governance on the firm's choice of an external auditor. Further, we test how the relation between corporate governance and auditor choice may be affected by the strength of legal environment. The results show that firm-level governance scores are positively related to the firm's auditor choice. This association is strengthened by country-level legal protection. Specifically, the positive association between auditor choice and the firm-level governance scores is weaker (stronger) in a low (high) legal environment. These findings are robust after controlling for determinants that were found to be significant in earlier research. …
The Impact Of Corporate Social Disclosure On Investment Behavior: A Cross-National Study,
2010
University of Richmond
The Impact Of Corporate Social Disclosure On Investment Behavior: A Cross-National Study, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar, Robert L. Andrews
Accounting Faculty Publications
We examine the impact of corporate social disclosure (CSD) on investment behavior in the US, Japan, France, and Sweden using stakeholder theory as the underlying framework for our analysis. We find that there is a significant difference in investors’ reactions to CSD across countries. Using a unique stakeholder scale we also find that these reactions are related to the investors’ stakeholder orientation. These findings provide insight into cross-national dif- ferences in the perceived relevance of CSD to investors.
Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, Comments Are Requested By May 19, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 19,
2010
University of Mississippi
Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, Comments Are Requested By May 19, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010,
2010
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Consistency Of Financial Statements, February 19, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter From Barry C. Melancon, Cpa, President And Ceo, American Institute Of Certified Public Accountants, To Christopher J. Dodd, Chairman, Senate Committee On Banking, Housing And Urban Affairs, And Richard C. Shelby, Ranking Member, Senate Committee On Banking, Housing And Urban Affairs Re: The Importance Of Independent, Unbiased Standard Setting Of Private Sector Accounting Principles., Barry C. Melancon
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010, Comments Are Requested By May 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 5,
2010
University of Mississippi
Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010, Comments Are Requested By May 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, February 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010,
2010
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Consideration Of Omitted Procedures After The Report Release Date, February 5, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
