Operations and Supply Chain Management Commons^™

The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali

Muthanna Journal of Administrative and Economics Sciences

The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role in the overall revenue in detail as well as their impact on the overall revenue of the general budget. Moreover, measuring the extent of their contribution to the gross domestic product through the use of statistical analysis for the period (2008-2014) by using the statistical package for social sciences (SPSS) software. This study includes three sections: …

القيادة الأبوية وتأثيرها في سلوكيات العمل (دراسة تطبيقية على عينّة من الكليات الأهلية في محافظة النجف الأشرف), علي رزاق جياد العابدي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى الكشف عن مدى تأثير القيادة الأبوية على سلوكيات العاملين وذلك من خلال تحسين السلوكيات الايجابية والحد من السلوكيات السلبية. وتنبع اهمية هذا البحث اولاً من عدم وجود دراسات عربية تناولت هذه المتغيرات في أنموذج فرضي واحد، وهذا يدل على وجود فجوة معرفية لابد من الخوض في دراستها، وكذلك مدى حاجة القادة في المنظمات المبحوثة الى نمط قيادي يتسم بكسب ولاء المرؤوسين واحترامهم مع اظهار الجانب الاخلاقي والخيّري تجاههم وتجاه عوائلهم . ومن اجل تحقيق اهداف البحث تمت دراسة علاقات الارتباط والتأثير بين أبعاد القيادة الأبوية المتمثلة بـ (القيادة الإستبدادية والقيادة الأخلاقية والقيادة الخيّرة) وبين أبعاد سلوكيات …

Centers Of Excellence: Management Within Multinational Corporations, Thomas Coughlan, Gary Bernstein

WCBT Faculty Publications

As organizations expand geographically, and especially when expanding globally, they often find it necessary, or more effective, to develop Centers of Excellence (CoE). If properly structured these centers can reduce cost, improve efficiency, leverage organizational assets, and often improve levels of organizational innovation. This is the next installment in a series of articles started in the first issues of the JMI exploring these very challenging issues (Coughlan & Bernstein, 2015). In this installment the authors will specifically address issues surrounding leadership, integrated governance model, standardization, continuous improvement, business continuity, and managing through hard target metrics. This article assumes that the …

Crop Choice And Proximity To Ethanol Plants, Junpyo Park, Eric Thompson

College of Business: Dissertations, Theses, and Student Research

Taking into account local crop processors and livestock, we show transport costs have a substantial influence on land use decisions by farmers.

We utilize detailed GIS data sources which are commonly available rather than a special survey of agricultural producers.

Estimate how the proximity to local agricultural processors impacts crop choice.

قياس مستوى ممارسة التحفظ المحاسبي في الشركات المساهمة العراقية وآثارها على جودة الابلاغ المالي في التقارير المالية (دراسة تطبيقية لعينة من الشركات المساهمة المدرجة في سوق العراق للأوراق المالية), ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

تعد ظاهرة انتشار درجة التحفظ بالتقارير المالية وزيادتها من أهم القضايا الجدلية في الفكر المحاسبي المعاصر، إذ شكلت محوراّ لاهتمام العديد من الأدبيات المحاسبية, على االرغم مما يتعرض له من انتقادات شديدة بسبب تعارضه مع بعض الخصائص النوعية للمعلومات المحاسبية. يقدم هذا البحث دليلا اضافيا على مستوى التحفظ المحاسبي في التقارير المالية للشركات المساهمة العراقية, كما انه يلقي الضوء على علاقة التحفظ المحاسبي بتحسين جودة التقارير المالية وأثر هذه العلاقة على قيمة المنشأة في اسواق المال. ان التحفظ قد يستخدم من ادارة الشركة طريقةً للاختيار بين البدائل المحاسبية بصورة انتهازية بالممارسة العملية من خلال بعض السياسات المحاسبية التي تطبقها الشركات, …

دور استخدام السلاسل الزمنية في التنبؤ بعدد مراجعي المؤسسات الصحية لتحقيق التنمية المكانية (بحث تطبيقي في دائرة صحة الديوانية), صلاح صاحب شاكر البغدادي

Muthanna Journal of Administrative and Economics Sciences

تعد السلاسل الزمنية اسلوبا من الاساليب الاحصائية الجديرة بالاهتمام , وامكانية استخدامها للتوقع في المستقبل, ويعتمد اسلوب تحليل السلاسل الزمنية على تتبع الظاهرة او المتغير على مدى زمني معين (سنوات عدة)، ويهدف البحث إلى معرفة مفهوم السلاسل الزمنية ودورها في التخطيط المستقبلي لتحقيق التوازن في توزيع الموارد المتاحة لتحقيق التنمية المكانية. ولتحقيق اهداف البحث تم اختيار مراكز الرعاية الصحية الاولية الحكومية في محافظة الديوانية, وتوصل الباحثان الى مجموعة من الاستنتاجات أهمها، ظهور مناطق متطورة ومناطق اقل تطورا اقتصاديا واجتماعيا وثقافيا، تركز النشاط الاقتصادي والخدمات في مناطق معدودة مما يزيد من الهجرة الى هذه المناطق وجعلها اكثر جذبا للسكان وتطورا من …

دور التدقيق الداخلي في الرقابة على الموازنة للحكومات المحلية – دراسة ميدانية في الحكومة المحلية لمحافظة ذي قار, كاظم خماط سلمان

Muthanna Journal of Administrative and Economics Sciences

استهدفت الدراسة التعرف على الاسس العلمية المتعلقة بمفاهيم وانواع الموازنات واجراءات الرقابه عليها . اجريت الدراسة على الحكومة المحلية في محافظة ذي قار , وبنيت الدراسة على فرضيتين هما ضعف دور الرقابة على تنفيذ الموازنات يؤدي الى زيادة ظاهرة الفساد , فضلا عن ضعف الاستجابة الى نتائج الرقابة على تنفيذ الموازنات يؤدي الى نفس النتيجة . استخدم الباحثان الاسلوب الوصفي في الجانب النظري والتطبيق العملي للوصول الى المعلومات التي يستفيد منها الباحثان في بحثهما . توصلت الدراسة الى مجموعة من الاستنتاجات اهمها ان الموازنة العامة تمثل نظام له مدخلات ومعالجة ومخرجات وتتطلب الرقابة على تنفيذ تلك الموازنة ان تعمل اجهزة …

News - Georgia Tech, Elizabeth Winter, Kim Mull, Jason D. Wright

Georgia Library Quarterly

No abstract provided.

Licensing Contracts: Control Rights, Options And Timing, Pascale Crama, Bert De Reyck, Niyazi Taneri

Research Collection Lee Kong Chian School Of Business

Research and development (R&D) collaborations, common in high-tech industries, are challenging to manage due to technical and market risks as well as incentive problems. We investigate how control rights, options, payment terms and timing allow the innovator to capture maximum value from its R&D collaborations with a marketer. Our study reveals a counterintuitive result; the innovator may, under certain conditions, prefer to grant launch control rights or buy-out options to the marketer despite the fact that both terms restrict its downstream actions. We demonstrate that a menu of contracts is not necessary to address the adverse selection problem as the …

The Role Of Prior Sales Experience Of Buyers And Duration In Buyer-Seller Relationships, Scott C. Ambrose, Nwamaka A. Anaza, Brian N. Rutherford

Publications

This paper examines the impact that a buyer’s prior sales experience and the duration of the buyer-salesperson relationship has on the satisfaction and commitment linkages established within the literature. First, two key facets of satisfaction (social and economic) are linked to buyer’s commitment to the salesperson. Next, buyer-salesperson relationship duration is examined as an influencer between the satisfaction and commitment linkages. Following this, the study shifts its focus to examine if and how buyers with prior sales experience view the buyer-salesperson relationship different than buyers without prior sales experience. Findings of the study highlight the importance of developing our understanding …

Determining Field Requirements Of The Air Force Supply System: A Delphi Study, Dominic G. Baker

Theses and Dissertations

The Air Force Supply System can be a convoluted network of organizations with different classes of supply being managed by different organizations. Individuals deployed to austere environments must interact with multiple organizations to get logistics support. Recent supply organizational changes have improved the Air Forces ability to present combat support capability to the combatant commands and deployed logisticians. This research focused on simplifying the process by identifying the need for and determining the ideal capabilities provided by a Logistics Command and Control support cell that would provide a touch point for logistics support to those in a deployed or austere …

A Condition Based Maintenance Approach To Forecasting B-1 Aircraft Parts, Joshua D. Defrank

Theses and Dissertations

United States Air Force (USAF) aircraft parts forecasting techniques have remained archaic despite new advancements in data analysis. This approach resulted in a 57% accuracy rate in fiscal year 2016 for USAF managed items. Those errors combine for $5.5 billion worth of inventory that could have been spent on other critical spare parts. This research effort explores advancements in condition based maintenance (CBM) and its application in the realm of forecasting. It then evaluates the applicability of CBM forecast methods within current USAF data structures. This study found large gaps in data availability that would be necessary in a robust …

Improving Minuteman Iii Maintenance Concepts, Daniel W. Crouch

Theses and Dissertations

Since the end of the Cold War, the Air Force has sought out efficiencies across multiple processes to transform into a cost-effective force. However, processes applicable to the Minuteman III (MM III) weapon system have only recently seen efforts to increase effectiveness. The purpose of this research is to investigate whether the use of third generation maintenance concepts could benefit the sustainment of the MM III through its planned retirement around 2030. Primary and secondary sources outlining the history of the strategic missile force and its current state were collected. Themes from each era were analyzed using Prospect Theory as …

Examining Regionalization Efforts To Develop Lessons Learned And Consideration For Department Of Defense Medical Facilities, Erik B. Schuh

Theses and Dissertations

The increase in competition locally and globally has forced companies to become more efficient. One way for companies to gain efficiency is by regionalizing their facilities by either consolidating or collocating to a particular location. A comprehensive literature review addressed the advantages and disadvantages organizations have used in the past when regionalizing. This insight was used on a case study looking at military hospitals in the National Capital Region. The case study was used to find potential cost savings for three surgical procedures by consolidating each procedure to the lowest cost hospital. Future years were then forecasted to find cost …

Implication Of Additive Manufacturing On United States Air Force Expeditionary Civil Engineer Squadron Supply Chain, Shane R. Veitenheimer

Theses and Dissertations

Additive manufacturing is mandated as a technology for the Department of Defense to consider to implement. Previous efforts have shown positive potential for additive manufacturing (AM) for United States Air Force Civil Engineering but do not explore the economic impact. This research examines implementation by investigating a specific Explosive Ordnance Disposal repair part supply chain in the current combat theater of operations. A framework to capture the basic financial savings AM could realize was developed to aid AM decision making. This research established a Scenario Planning and Monte Carlo simulation based framework to produce an estimated annual cost for a …

Supply Base Reduction Efforts Regarding Laboratory Reagents Within Hospital Networks, Kelsie L. Hughes

Theses and Dissertations

The Air Force Medical Operations Agency currently has contracts for laboratory reagents at approximately 75 Air Force medical treatment facilities; however, each medical facility has a separate means used to procure these reagents. AFMO Awants to know how other hospital networks are purchasing their reagents and see if it could be applied to the Air Force. The goal of this research was to use the case study methodology to showcase how other hospital networks applied supply base reduction to laboratory reagent purchases. We examine what drove the organizations to begin supply base reduction, how they transitioned to a smaller supply …

An Analysis Of Forecasting Methods On Supply Discrepancy Reporting, Cody S. Freeborn

Theses and Dissertations

The Department of Defense (DoD) tracks and records all cargo shipments as they move from one location to the next. Inevitably, there are mistakes that are made when dealing with these shipments. Currently the Air Force does not use any forecasting techniques to predict these shipping discrepancies, thus it has no way to prepare for them other than employing remedial measures after errors occur. The purpose of this research is to study the current Air Force shipping processes, specifically shipping discrepancies, and determine if any trends emerge. By examining historical shipment discrepancy data, a trend analysis was accomplished and from …

Benchmarking Dod Use Of Additive Manufacturing And Quantifying Costs, Ryan C. Crean

Theses and Dissertations

Additive Manufacturing (AM), or three-dimensional (3D) printing as it is commonly referred to, is a rapidly developing technology that has the potential to revolutionize the way that firms develop and produce parts, as well as how they manage their supply chains. AM allows organizations to "print" prototypes, parts, tools, fixtures, tooling and a variety of other items at their production location. This can remove long lead times and high inventory levels for one-time or rare items. This research examines current AM use within the military services. Additionally, this study details the costs associated with fielding different levels of AM capability, …

The Influence Of Supply Chain Quality Management Practices On Quality Performance: An Empirical Investigation, Anabela Soares, Ebrahim Soltani, Ying-Ying Liao

Plymouth Business School

Purpose The extant literature highlights the notable lack of a consensus among operations and supply chain management scholars regarding the theoretical underpinnings and associated empirical evidence for the performance impact of supply chain quality management (SCQM) practices on quality. The purpose of this paper is to redress this imbalance in the literature through empirical examination of the relationship between SCQM practices and quality performance outcomes. Design/methodology/approach In accordance with the research aim, a quantitative approach was adopted, and a multi-item scale Web-based survey was designed to collect primary data. A total number of 325 questionnaires were collected from a sample …

When Hippo Used Twitter To Manage Its Supply Chain, Singapore Management University

Perspectives@SMU

The Indian snack brand inspired its customers to be advocates