أهمية الافصاح عن الايراد المتولد عن التجارة الالكترونية في الوحدات الاقتصادية المطبقة للنظام المحاسبي الموحد,
2016
جامعة المثنى كلية الادارة والاقتصاد
أهمية الافصاح عن الايراد المتولد عن التجارة الالكترونية في الوحدات الاقتصادية المطبقة للنظام المحاسبي الموحد, اسعد منشد محمد
Muthanna Journal of Administrative and Economics Sciences
ملخص البحث : ان جميع الإجراءات المحاسبية تأسست ونشأت وطورت للتعامل مع البيئة التجارية التقليدية بهدف خروج النظام المحاسبي بمعلومات تتمتع بمصداقية اكثر والملائمة لعملية اتخاذ القرارات . و اليوم وفي ظل التطور الهائل الذي لحق بالأعمال وتطبيق بلدان العالم البيئة التجارية الجديدة المتمثلة بالتجارة الالكترونية والعولمة التي أزالت جميع القيود والحدود الاقتصادية للدول وحولت الأسواق المحلية الى أسواق عالمية مفتوحة من خلال التجارة الالكترونية ، قد وضعت المحاسبين أمام تحديات جديدة في الفكر المحاسبي ، فتناول الباحث موضوع الإيراد المحاسبي المتولد من خلال التجارة الالكترونية وأهمية الإفصاح عن هذا الإيراد ضمن البيانات المالية للوحدة الاقتصادية كون أن الإيراد وتحققه …
دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي,
2016
المعهد التقني / الدوانية
دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي, فرقد فيصل جدعان
Muthanna Journal of Administrative and Economics Sciences
تعد دراسة الفحص الضريبي ذات أهمية بالغة لغرض ترصين العمل الضريبي وإقامته على أسس علمية وفنية دقيقة وتحقيق العدالة الضريبية، والفحص الضريبي هو دراسة وتحليل وتقييم التقارير المالية وحسابات الشركة بهدف التأكد من صحة صافي الربح. ولزيادة كفاءة عملية الفحص الضريبي وتحقيق العدالة الضريبية وإضفاء الثقة والمصداقية في التقارير المالية يتطلب ان تتم عملية التدقيق الخارجي بجودة عالية لذلك يهدف هذا البحث الى:- 1- التعرف على مفهوم واهداف وانواع الفحص الضريبي والعوامل المؤثرة في فاعليته. 2- تسليط الضوء على مفهوم واهمية جودة التدقيق الخارجي والعوامل المؤثرة عليه.3- بيان دور جودة التدقيق الخارجي في زيادة فاعلية عملية الفحص الضريبي وأختتم البحث …
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 …
A Proposal To Regulate The International Contract Of Logistics Services Door-To-Door Including A Sea Leg,
2015
World Maritime University
A Proposal To Regulate The International Contract Of Logistics Services Door-To-Door Including A Sea Leg, Claudia Cristina Mesa
World Maritime University Dissertations
No abstract provided.
The Impact Of Hinterland Transport On Port Operational Performance : A Jordanian Case,
2015
World Maritime University
The Impact Of Hinterland Transport On Port Operational Performance : A Jordanian Case, Anas Saleh Mohammad Alamoush
World Maritime University Dissertations
No abstract provided.
A Forecasting Model For Container Throughput : Empirical Research For Laem Chabang Port, Thailand,
2015
World Maritime University
A Forecasting Model For Container Throughput : Empirical Research For Laem Chabang Port, Thailand, Pitinoot Kotcharat
World Maritime University Dissertations
No abstract provided.
The Impact Of Governance Structure On The Port Performance : A Case Of Durban Port,
2015
World Maritime University
The Impact Of Governance Structure On The Port Performance : A Case Of Durban Port, Tshepiso Mokone
World Maritime University Dissertations
No abstract provided.
Isscm Newsletter, Volume 9, December 22, 2015,
2015
Wright State University
Isscm Newsletter, Volume 9, December 22, 2015, Raj Soin College Of Business, Wright State University
ISSCM Newsletters
A thirteen page newsletter from the Department of Information Systems and Supply Chain Management in the Raj Soin College of Business at Wright State University.
Drones In Logistics: A Feasible Future Or A Waste Of Effort,
2015
Bowling Green State University
Drones In Logistics: A Feasible Future Or A Waste Of Effort, Andrew Lotz
Honors Projects
On December 1st, 2013 news around the world was filled with headlines about E- Commerce website Amazon.com. CEO of Amazon Jeff Bezos announced to the world that Amazon was designing a drone delivery program called Amazon Air that could deliver packages to customers in just 30 minutes. Consumers were all too excited for the program to launch while many business and air traffic savvy people were highly skeptical. Now two years later research to look back at the feasibility of drone flight and whether investment into the technology is worth it for small deliveries straight to customers is …
A Comparison Of Water Conservation Methods Within The Supply Chain,
2015
Bowling Green State University
A Comparison Of Water Conservation Methods Within The Supply Chain, Spencer Bryant
Honors Projects
In a world where resources are becoming more and scarcer, water is one resource that companies need in order to stay functional. This purpose of this paper is to look at a variety of business sectors and see how they use water conservational methods within their supply chain in order to save on water. From the sectors observed, there were three main areas of focus in terms of water sustainability: reduce, reuse, and replenish. While the companies looked at were in two of the three areas stated, no company had water sustainability initiatives in place in all three areas. This …
Health Problems And Risk Factors Associated With Long Haul Transport Of Horses In Australia,
2015
University of Sydney
Health Problems And Risk Factors Associated With Long Haul Transport Of Horses In Australia, Barbara Padalino, Evelyn Hall, Sharanne Raidal, Pietro Celi, Andrew Knight, Peter Knight, Leo Jeffcott, Gary Muscatello
Transport of Farm Animals Collection
Equine transportation is associated with a variety of serious health disorders causing economic losses. However; statistics on horse transport are limited and epidemiological data on transport related diseases are available only for horses transported to abattoirs for slaughter. This study analysed reports of transport related health problems identified by drivers and horse owners for 180 journeys of an Australian horse transport company transporting horses between Perth and Sydney (~4000 km) in 2013–2015. Records showed that 97.2% (1604/1650) of the horses arrived at their destination with no clinical signs of disease or injury. Based on the veterinary reports of the affected …
The Efficiency And Productivity Analysis Of Large Logistics Providers Services In Korea,
2015
Central Washington University
The Efficiency And Productivity Analysis Of Large Logistics Providers Services In Korea, Sunchon National University, Yong Joo Lee
Finance and Supply Chain Faculty Scholarship
In the fierce competition at the global logistics markets, Korean logistics providers were deemed more vulnerable than global logistics providers in terms of the quality and price competitiveness. To strengthen their competitiveness, logistics providers in Korea have focused on delivering integrated logistics services. In this regard, the Korean government has enacted the “Integrated Logistics Industry Certification Act” in 2006 to assist integrated logistics providers to offer logistics services based on their specialization and differentiation. It has been several years since the system was implemented, and the evaluation of the system implementation was necessary. Hence, in our study, we attempt to …
Energy Performance And Indoor Environmental Control Of Animal Houses: A Modelling Tool,
2015
Università di Torino
Energy Performance And Indoor Environmental Control Of Animal Houses: A Modelling Tool, Enrico Fabrizio, Andrea Ghiggini
Housing and Confinement of Farm Animals Collection
The energy-related products Directive (ErP) 2009/125/EC has set a new generation of equipment that are more energy efficient and reliable. In the case of climate control for livestock housing, a key role can be played by EC motors direct drive variable flow fans that can be used instead of traditional AC fans in applications like broiler or dairy houses. The energy consumptions of such fans strictly depend on the specific application and on the outdoor weather conditions, and there is therefore the need to forecast their energy performance by means of computational tools. In this work, we present a tool …
Spare Parts On Demand Using Additive Manufacturing : A Simulation Model For Cost Evaluation.,
2015
University of Louisville
Spare Parts On Demand Using Additive Manufacturing : A Simulation Model For Cost Evaluation., Stefan Jedeck
Electronic Theses and Dissertations
Little is known about the impact of additive manufacturing in the spare part supply chain. A few studies are available, but they focus on specific parts and their applications only. A general model, which can be adapted to different applications, is nonexistent. This dissertation proposes a decision making framework that enables an interested practitioner/manager to decide whether using additive manufacturing to make spare parts on demand is economical when compared to conventional warehousing strategy. The framework consists of two major components: a general discrete event simulation model and a process of designing a wide range of simulation scenarios. The goal …
Teaching The Foundations Of Data Science: An Interdisciplinary Approach,
2015
Wright State University - Main Campus
Teaching The Foundations Of Data Science: An Interdisciplinary Approach, Daniel Asamoah, Derek Doran, Shu Z. Schiller
Management Information Systems Faculty Publications
The astronomical growth of data has necessitated the need for educating well-qualified data scientists to derive deep insights from large and complex data sets generated by organizations. In this paper, we present our interdisciplinary approach and experiences in teaching a Data Science course, the first of its kind offered at the Wright State University. Two faculty members from the Management Information Systems (MIS) and Computer Science (CS) departments designed and co-taught the course with perspectives from their previous research and teaching experiences. Students in the class had mix backgrounds with mainly MIS and CS majors. Students' learning outcomes and post …
Information Technology Impacts On Firm Performance: An Extension Of Kohli And Devaraj (2003),
2015
Wright State University - Main Campus
Information Technology Impacts On Firm Performance: An Extension Of Kohli And Devaraj (2003), Anand Jeyaraj, Rajiv Sabherwal
Management Information Systems Faculty Publications
Despite the importance of investing in information technology, research on business value of information technology (BVIT) shows contradictory results, raising questions about the reasons for divergence. Kohli and Devaraj (2003) provided valuable insights into this issue based on a meta-analysis of 66 BVIT studies. This paper extends Kohli and Devaraj by examining the influences on BVIT through a meta-analysis of 303 studies published between 1990 and 2013. We found that BVIT increases when the study does not consider IT investment, does not use profitability measure of value, and employs primary data sources, fewer IT-related antecedents, and larger sample size. Considerations …
Supply Management In Multiproduct Firms With Fixed Proportions Technology,
2015
Singapore Management University
Supply Management In Multiproduct Firms With Fixed Proportions Technology, Onur Boyabatli
Research Collection Lee Kong Chian School Of Business
This paper studies the supply management of a primary input, where this input gives rise to multiple products in fixed proportions. My objective is twofold. First, I study fixed proportions technology under demand uncertainty in comparison with flexible and the dedicated technologies. I show that fixed proportions technology has a cost- pooling value over dedicated technology, which is larger than the capacity-pooling value of flexible technology over dedicated technology. I identify the critical role that demand correlation plays with the fixed proportions technology: In contrast to the capacitypooling value which decreases in demand correlation, the cost-pooling value increases in demand …
A Quay Crane System That Self-Recovers From Random Shocks,
2015
Singapore Management University
A Quay Crane System That Self-Recovers From Random Shocks, Yun Fong Lim, Yan Zhang, Chen Wang
Research Collection Lee Kong Chian School Of Business
The main challenge for a container terminal is to maximize its throughput using limited resources subject to various operational constraints under uncertainty. Traditional methods try to achieve this through an optimized plan by solving a quay crane scheduling problem; but the plan may become obsolete or infeasible after shocks (changes in the system due to uncertainty). To respond to shocks these methods require frequent re-planning, which increases the operations cost. We propose a new method to counter this. Instead of creating plans, we develop an operating protocol to respond to shocks without re-planning. Under this protocol, each quay crane along …
