Operations and Supply Chain Management Commons^™

مبادىء المحاسبة المالية (نظرة معاصرة), Saud Jayed, Ali Naim Jassim, Asaad Munshid Muhammad

Muthanna Journal of Administrative and Economics Sciences

انــــه يحتوي على فصلا خاصـــا في موضوع حوسبة العمليات المالية , وهذا ما ينسجم مع حالة التطور الالكتروني في تعليم مهنــــة المحاسبــــــــــة .علاوة على ان هذا الكتاب تم اعداده بطريقة علميــــة تتفق مع المستوى العلمي المطلوب لطلبتنا الاعزاء في التعليم الجامعي وينسجم كذلك مع مفردات اللجنــــــــة القطاعيـــــة المحاسبية التي تعنى بإعداد المفردات للمواد الدراسية ضمن اطــــار عمل هذه اللجان في وزارة التعليم العالي والبحث العلمي .ولذلك فان هذا الكتاب يتضمن ثلاثة عشر فصلا تناول الفصل الاول تاريخ ونشأة المحاسبة واهدافها وطبيعة مستخدمي المعلومات المحاسبية ، وعلاقة المحاسبة بالحقول الاخرى بالاضافة الى مستويات الاطار النظري للمحاسبة ، في حين تناول الفصل …

Master’S Thesis Submitted To The Board Of The College Of Business And Economics, Staar Kazem Hashem Al Morshedy

Muthanna Journal of Administrative and Economics Sciences

تشكل إدارة الموهبة إحدى التطورات الفكرية المعاصرة في الإدارة التي نالت الاهتمام الكبير من قبل بعض المنظمات بسبب تنامي التحديات التي تواجه منظمات الأعمال وشدة المنافسة القائمة , حيث باتت أدارة الموهبة ضرورة ملحة لتدعيم تنافسية المنظمات , وسرعان ما تحولت إلى ممارسة عملية أكثر ملاءمة للتغييرات المتسارعة في عالم الأعمال , وقد زاد الاهتمام بها بعد أن أدرك الكثيرون أن كسب الميزة التنافسية يعتمد أساساً على المواهب والمهارات التي يمتلكها الأفراد مما يعزز من الإبداع الذي هو أحد أسباب بقاء المنظمات وأستمرارها لأطول فترة ممكنة . ومن هنا جاءت الدراسة الحالية لمعرفة الدور ولتوضيح العلاقة وبيان التأثير بين المتغير …

اثر التدفقات النقدية التشغيلية على قيمة الشركة -دراسة تطبيقية في عينة من المصارف العراقية الخاصة المدرجة في سوق العراق للأوراق المالية –, كرار سليم عبد الزهرة حميدي

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث إلى توضيح أهمية استخدام مقاييس التدفقات النقدية المنسوبة إلى بعض بنود القوائم المالية وبيان اثر تلك التدفقات كمتغيرات مستقلة على قيمة الشركة كمتغير تابع . ولتحقيق هدف البحث فقد تم اختيار عينةمن المصارف الخاصة المدرجة في سوق العراق للأوراق المالية للفترة من 2008 إلى 2012 وبمقدار 55 مشاهدة.وقد تم قياس متغير التدفقات النقدية من خلال خمس مقاييس هي:- التدفقات النقدية التشغيلية المنسوبة إلى صافي الدخل,والتدفقات النقدية التشغيلية المنسوبة إلى المبيعات,والتدفقات النقدية التشغيلية المنسوبة إلى مجموع الموجودات,والتدفقات النقدية التشغيلية المنسوبة إلى المطلوبات قصيرة الأجل,والتدفقات النقدية المنسوبة إلى حق الملكية,وتم قياس المتغير التابع (قيمة الشركة) من خلال نسبة القيمة السوقية …

An Integrated Decision Support Framework For Assessing Food Supply Chain Risk Management Processes: A Food Retail Case Study, Amr Arisha, John Crowe

Conference papers

Global confidence and reliability in Irish food supply chains are essential elements to overall competiveness and future growth. The complex nature of food supply chains make them vulnerable to many sources of risk, both internal and external. Integrating the SCOR11 model with system dynamics and discrete-event simulation modelling is effective decision support integration, reducing the risks decision makers have to manage daily. At GRD, using the integrated framework to assess the risks associated with lean initiatives helped management in understanding both the risk scenario, likelihood and impact factor of their decisions on operations performance measures.

Animal Welfare And Food Safety Aspects Of Confining Broiler Chickens To Cages, Sara Shields, Michael Greger

Agribusiness Collection

In most areas of the world, broiler chickens are raised in floor systems, but cage confinement is becoming more common. The welfare of broiler chickens in cages is affected by movement restriction, poor bone strength due to lack of exercise, and prevention of key behavioral patterns such as dustbathing and ground scratching. Cages for broiler chickens also have a long history of causing skin and leg conditions that could further compromise welfare, but a lack of controlled studies makes it difficult to draw conclusions about newer cage designs. Cage environments are usually stocked at a higher density than open floor …

Analysis Of International Epc Projects Using Scor Model, Monetecarlito Simulation, And Relationship Management, Xiaopeng Liang

Masters Theses, 2010-2019

The EPC contracting mode (Engineering, Procurement and Construction) has been broadly applied in construction projects, particularly, at the international level. However, the procurement process has been scarcely in literature. The purpose of this thesis is to research the procurement processes of different types of products—ETO (Engineer to order), MTO (Make to order), and MTS (make to stock)—in supply chain for a real international EPC cement project in Ethiopia. The procurement processes of steel bar (MTS), precast steel structure (MTO), and vertical mill (ETO) for the “Raw Meal Grinding and Exhaust Gas Treat,” one of the cement plant workshops, have been …

Scheduling Arrivals To A Stochastic Service Delivery System Using Copositive Cones, Qingxia Kong, Chung-Yee Lee, Chung-Piaw Teo, Zhichao Zheng

Research Collection Lee Kong Chian School Of Business

In this paper we investigate a stochastic appointment-scheduling problem in an outpatient clinic with a single doctor. The number of patients and their sequence of arrivals are fixed, and the scheduling problem is to determine an appointment time for each patient. The service durations of the patients are stochastic, and only the mean and covariance estimates are known. We do not assume any exact distributional form of the service durations, and we solve for distributionally robust schedules that minimize the expectation of the weighted sum of patients' waiting time and the doctor's overtime. We formulate this scheduling problem as a …

Off-Price Vs. Department Store Retailing, Denise Aghion

Renée Crown University Honors Thesis Projects - All

There are multiple forms of retailing in the United States – two of the most common forms are department store retailing and off-price retailing. Both types of retailers are looking to create profits by negotiating costs with vendors to create suitable gross margins; however, they go about doing so in very different ways. Because I have interned at both types of corporations, my Capstone is to identify which, if either model, is more sustainable in today’s conditions.

Department store retailing is the most well-known form of retailing, and is currently the largest sector of retailing in the United States. They …

Understanding And Mitigating The Negative Impacts Of Product Recalls In The Global Supply Chain, Emily Carow

Honors Projects in Management

Product recalls can be detrimental to any company; the event can be costly and often causes a loss of company reputation, customer trust and loyalty, and sometimes a loss of customer lives. With the number of product recalls on the rise, the issue has become of utmost importance, and although government agencies are set in place to protect the customers, there is no such agency to act in the best interest of the company experiencing the recall (Sowinski, 2012). Therefore, understanding best practices for the prevention of, reaction to, and recovery from product recalls can be extremely beneficial to a …

Roche’S Clinical Trials With Organs From Prisoners: Does Profit Trump Morals?, Judith Schrempf-Stirling

Management Faculty Publications

This case study discusses the economic, legal, and ethical considerations for conducting clinical trials in a controversial context. In 2010, pharmaceutical giant Roche received a shame award by the Swiss non-governmental organization Berne Declaration and Greenpeace for conducting clinical trials with organs taken from executed prisoners in China. The company respected local regulations and industry ethical standards. However, medical associations condemned organs from executed prisoners on moral grounds. Human rights organizations demanded that Roche ended its clinical trials in China immediately. Students are expected to review the economic and ethical issues regarding the outsourcing of clinical trials to controversial human …

Making Transportation Options Possible, Ronald S. Lembke, Dale S. Rogers

Journal of Transportation Management

Transportation options provide the buyer the right, but not the obligation, to buy or sell transportation capacity at a future date. These options can provide shippers, carriers and logistics companies a significant opportunity to reduce risks and increase capacity flexibility. This paper summarizes some of these benefits, describes a number of issues to be resolved before trading transportation options can become a reality, and presents possible resolutions for these issues.

Back Matter, Journal Of Transportation Management Editors

Journal of Transportation Management

No abstract provided.

The Future Of International Trade: Sustainability Is Key, Singapore Management University

Perspectives@SMU

What can multinational companies do to ensure that international trade flourishes in years to come? Gerry Craggs, the Far East managing director of steel trading company Stemcor, says that companies like his need to focus on developing sustainable trading policies rather than immediate gain. "Sustainable trading is not driven by short term profit but by providing optimal medium and long-term supply chain solutions that benefit all participants," he told Perspectives@SMU on the sidelines of the 5th anniversary celebration of the university’s International Trade Institute (ITI). Craggs is also Chair of the International Trading Concentration Sub-Committee at the institute that consists …

Tls Newsletter Volume 7, Edition 7. April, 2013, Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside this newsletter: TLS Meeting on Wednesday April 3. TLS President's Corner. Upcoming Events. Technology Careers for Transportation and Logistics Graduates. Get to know TLS Assistant recruitment director Michael Kalin. Life After Graduation with Ben Richards.

A Decision Support System For Developing The Managerial Policy Of Urban Paratransit Services: A Case Study Of The Massachusetts Bay Transit Authority, Emanuel Melachrinoudis, Hokey Min, Candace Selneck

Journal of Transportation Management

In the wake of the Americans with Disability Act (ADA) of 1990, paratransit services were offered to improve mobility, employment opportunities, and access to community services for individuals who are mentally or physically handicapped. Due to the complexity involved in ADA rules and transportation regulations as well as the customized, on-demand service requirements, paratransit services are far more costly to render than fixed-route based mass transit services. In times of ongoing budget crisis among public entities, many public transit authorities cope with a dilemma of meeting the growing demand and complex service requirements, while controlling rising paratransit costs. Considering this …

Integrating Strategic And Tactical Rolling Stock Models With Cyclical Demand, Michael F. Gorman

MIS/OM/DS Faculty Publications

In the transportation industry, companies position rolling stock where it is likely to be needed in the face of a pronounced weekly cyclical demand pattern in orders.

Strategic policies based on assumptions of repetition of cyclical weekly patterns set rolling stock targets; during tactical execution, a myriad dynamic influences cause deviations from strategically set targets. We find that optimal strategic plans do not agree with results of tactical modeling; strategic results are in fact suboptimal in many tactical situations. We discuss managerial implications of this finding and how the two modeling paradigms can be reconciled.

The Evolving Relationship Between Airline Profitability And Passenger Satisfaction, Kent N. Gourdin

Journal of Transportation Management

This paper examines the ongoing evolution of the U.S. airline industry under deregulation. After losing money for most of the past 35 years, carriers have made structural changes to their business models that have proven to be, at least in the short term, very profitable. After delineating these management actions, the paper examines their impact on passengers. The author utilizes the Service Quality Model to analyze the long-term implications of this new operating paradigm for passenger satisfaction. Based on this analysis the paper goes on to suggest several actions management could take to improve satisfaction. Finally, conclusions are offered and …

U.S. Motor Carrier Hours Of Service Regulations: Their Impact On Carrier Profitability And Productivity, Ahren Johnston

Journal of Transportation Management

This paper discusses the history of hours of service regulations for U.S. motor carriers and investigates the changes to individual carrier profitability and productivity from the last major change to those regulations in 2003. The results of the analysis indicate that operating ratio worsened and sales per employee improved, and return on assets and return on equity were unchanged due to hours of service changes. The implications of these results given the recent changes to hours of service regulations in 2011 are also discussed.

An Empirical Cross Cultural Assessment Of A Logistics/Supply Chain Management Typology, Michael A. Mcginnis, Ali Kara, John E. Spillan

Journal of Transportation Management

This manuscript compares the three dimensions (Process Strategy, Market Strategy, and Information Strategy) of the Bowersox Daugherty (1987) logistics strategy typology among five disparate countries by integrating the findings of previous empirical research. The appropriateness of the three Bowersox/Daugherty dimensions when combined into the construct Overall Logistic Strategy (OLS) are assessed. The role of OLS impact on Organizational Competitiveness (COMP) through two intervening variables LCE (Logistics Coordination Effectiveness) and CSC (Customer Service Commitment) is evaluated. The findings indicate that OLS is an appropriate descriptor of logistics/ supply chain management in a wide range of cultures and that the integration of …

A Simulation Approach To Airline Cost Benefit Analysis, Massoud Bazargan, David Lange, Luyen Tran, Zhiyuan Zhou

Management, Marketing and Operations - Daytona Beach

In this paper we conduct a cost benefit analyses using simulation for an Airline. This study pertains to using Towbarless Towing Vehicles (commonly referred to as supertugs) to transport aircraft to and from the terminal to airline’s maintenance hangar facility at their hub. This study attempts to investigate the possibility of reducing costs through saving jet fuel by adopting supertugs and identify if their high purchasing costs are justified. This study adopts simulation to analyze the annual savings by studying the numbers needed, as well as the utilization and operation cost for these supertugs. The results are very encouraging, enabling …