Operations and Supply Chain Management Commons^™

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, …

أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

يمثل تطور أنظمة التكاليف واحدا من أهم التحديات التي تواجه شركات القطاع الخاص والعام والمختلط الهادفة للربح، حيث تكمن مشكلة البحث في استخدام الأسلوب التقليدي لاحتساب كلفة المنتجات مما لا يتيح لهذا الأسلوب أمكانية القياس والتحديد الدقيق لهذه التكاليف. ونظرا لعدم جدوى هذا الأسلوب في خدمة الإدارة في ترشيد قرارات التسعير والربحية وتقويم الأداء التنافسي، من هنا برزت أهمية تطبيق نظام التكاليف على أساس الأنشطة ( ABC ) في الشركة العراقية لإنتاج البذور بالشكل الذي يحقق مجموعة نتائج منها قياس أفضل للتكاليف, تعزيز الرقابة على التكاليف, قرارات إدارية تخدم تسعير المنتج بشكل أفضل. ويهدف البحث إلى التعرف على سمات نظام …

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 …

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 …

استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى التعرف على انماط تفكير السيناريو المتمثلة بـ ((المستقبلي، المنظمي، الاستراتيجي) لعينة من كليات جامعة الكوفة، من خلال وضع استراتيجيات لمتخذي القرار المتمثلة بالإبعاد ( الندرة، التأثير، التوجيه)، وتم اختيار عينة عشوائية من الكادر التدريسي في خمس كليات من جامعة الكوفة اذ بلغ عددهم ( 210) تدريسي واستخدم الباحثان استمارة الاستبيان كأداة رئيسة لجمع البيانات والمعلومات باستخدام تدرج مقياس ( Likert) الخماسي، وتم تحليل الفرضيات باستخدام عدد من الأدوات الاحصائية (الوسط الحسابي، الانحراف المعياري، معامل ارتباط بيرسون، معامل الانحدار) وكانت ابرز الاستنتاجات التي توصل اليه البحث ان انماط التفكير بالسيناريوهات بإبعادها لها دور مهم في دعم استراتيجية …

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 …

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.

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 …

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 …

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 …

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 …

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 …

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, …

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 …

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 …

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

Understanding Risk Management For Intentional Supply Chain Disruptions: Risk Detection, Risk Mitigation, And Risk Recovery, Scott Duhadway, Steven Carnovale, Benjamin Hazen

Business Faculty Publications and Presentations

Strategies to mitigate supply chain risk tend to treat disruptive events as homogenous, despite having different causes and requiring different risk management strategies. We develop a framework to understand effective risk management strategies by considering whether a disruption was caused by an intentional or inadvertent act and whether the source of the disruption was endogenous or exogenous to the supply chain. Based on exploring evidence from risk management strategies for specific disruptions, we find that risk detection is important for both intentional and inadvertent disruptions, while effective risk management practices differ in terms of risk mitigation (relational versus process based …

Isscm Newsletter, Volume 17, February 28, 2017, Raj Soin College Of Business, Wright State University

ISSCM Newsletters

A ten page newsletter from the Department of Information Systems and Supply Chain Management in the Raj Soin College of Business at Wright State University.

Why Trade Credit Financing Is More Important Than Developing Large Customer Relationships For Video Game Suppliers, Jocelyn D. Evans, Dominique G. Outlaw

The Journal of Entrepreneurial Finance

Trade credit extended to suppliers in the video game industry does not serve as a commitment device for large customers in determining which vendors to make relationship-specific investments in. Suppliers of video games are better off investing in relationships with trade creditors than seeking out large customers. The costs of large customer relationships are lower sales growth and less long-term debt leverage. Also, large customers don’t form relationships with suppliers in this industry, which has high research and development expenditures nor do they facilitate economic viability with regard to continued independent operational performance or listing on a stock exchange.