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Full-Text Articles in Business

أثر العمق المالي و معدل سعر الصرف على التضخم في العراق للمدة (1970- 2014 ), حيدر عباس دريبي Jun 2016

أثر العمق المالي و معدل سعر الصرف على التضخم في العراق للمدة (1970- 2014 ), حيدر عباس دريبي

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة لبيان اثر العمق المالي مقاسا ب ومعدل سعر صرف الدينار العراقي مقابل الدولار الامريكي على معدل التضخم في العراق للمدة (1970-2014). من جهة اخرى استخدمت طريقة Engle-Granger ذات الخطوتين وطريقة Johanson and Juselius لاختبار التكامل المشترك بين المتغيرات، ولتحديد اتجاه العلاقة السببية في الاجلين القصير والطويل بين المتغيرات أستخدم نموذج تصحيح الخطأ VECM. النتائج اشارت الى وجود تكامل مشترك بين العمق المالي وبين معدل التضخم وكذلك بين معدل سعر الصرف و معدل التضخم، وان هناك علاقة سببية تتجه من العمق المالي ومعدل سعر الصرف الى معدل التضخم في الاجلين القصير والطويل. وعليه، يجب التحكم في عرض النقود وايجاد …

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دراسة محددات ولاء الزبون في القطاع الفندقي دراسة تحليلية في الفنادق السياحية في محافظة النجف الأشرف, حسين علي عبد الرسول Jun 2016

دراسة محددات ولاء الزبون في القطاع الفندقي دراسة تحليلية في الفنادق السياحية في محافظة النجف الأشرف, حسين علي عبد الرسول

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث استقراء ما قدمته تلك الدراسات والتركيز على ثلاث محددات للولاء هي ( رضا الزبون ، جودة الخدمة ، قيمة الزبون ) . اتجهت الدراسة لاختيار عينة من نزلاء الفنادق السياحية في محافظة النجف الأشرف بلغ عددهم (104) نزيل . و باستخدام استمارة استبيان المصممة في ضوء دراسات سابقة ،تم صياغة مقياس واختباره في ضوء مجموعة من الأساليب الإحصائية المتقدمة(معامل الثبات ، معامل الثبات المركب ، صدق التقارب) . وثم اختبار الفرضيات من خلال نمذجة المعادلة الهيكلية .وتوصل البحث الى استنتاجات مهمة من أبرزها ، ان لجودة الخدمة المدركة دور مهم في تحقيق الولاء المركب ، في أن بلوغ …

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تنازل المجنى عليه عن حقه في الشكوى وإثره في انقضاء الدعوى الجزائية ( دراسة مقارنة ), رفاه خضير جياد الادريسي Jun 2016

تنازل المجنى عليه عن حقه في الشكوى وإثره في انقضاء الدعوى الجزائية ( دراسة مقارنة ), رفاه خضير جياد الادريسي

Muthanna Journal of Administrative and Economics Sciences

يثير مصطلح المجنى عليه عدة تساؤلات خاصة بوضعه ودوره وأهميته في مجال الدراسات الجنائية ، حيث أن مفهومه وأهمية دراسته في القانون الجنائي تحتم علينا منحه هذا الاهتمام الذي لم يعنى به في كتابات شراح القانون الجزائي في مختلف العصور ولا في المدارس العقابية المختلفة ، باعتباره احد إطراف الدعوى الجزائية وكطرف في المشروع الإجرامي كغيره من بقية الإطراف لاسيما المتهم . وبالرغم من هذا الإهمال لوضع المجني عليه في الدراسات الفقهية القانونية إلا أننا حاولنا في هذا البحث أن نسلط الضوء عليه علنا نوضح دوره في هذا الجانب ، وكيف له أن يستخدم حقه في التنازل عن الشكوى في …

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تأثير جودة التدقيق الداخلي على كفاءة تنفيذ مشاريع الموازنة الاستثمارية في الجامعات العراقية الفتية (دراسة حالة: في جامعة المثنى وميسان) دراسة حالة: في جامعة المثنى وميسان, حيدر عباس عبد Jun 2016

تأثير جودة التدقيق الداخلي على كفاءة تنفيذ مشاريع الموازنة الاستثمارية في الجامعات العراقية الفتية (دراسة حالة: في جامعة المثنى وميسان) دراسة حالة: في جامعة المثنى وميسان, حيدر عباس عبد

Muthanna Journal of Administrative and Economics Sciences

ان التطور الحاصل في مشاريع الموازنة الاستثمارية من بعد عام 2003 , ادى الى قيام الجامعات العراقيــة والفتــية خاصة من مواصلة مواكبة التطورات في ظل تطور التكنلوجية الحديثة في الجامعات العربية او الاجنبية وذلك من خــلال النـــهوض بمؤسساتها العلمـــية بعد حالة الركود والاهمـــال التي عاشتها قبـــل عام 2003, وكانت لمشـــاريع الموازنــة الاستثمارية الاثر البالغ في تطوير تلك الجامعات ومن ضمنها الجامعات الفتية .لذا سوف نسلط الضوء في هذه الدراسة على الدور التي تلعبه جودة التدقيق الداخلي في كفاءة وتنفيذ مشاريع الــموازنة في الجامعات العراقية الفتية , حيث هدفت هذه الدراسة الى بيان كيفية تطوير وتحسين كفاءة مشاريع الموازنة الاستثمارية ,ومعالجة …

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The Adoption And Use Of The Hirschman–Herfindahl Index In Nonprofit Research: Does Revenue Diversification Measurement Matter?, Grace L. Chikoto, Qianhua Ling, Daniel G. Neely Jun 2016

The Adoption And Use Of The Hirschman–Herfindahl Index In Nonprofit Research: Does Revenue Diversification Measurement Matter?, Grace L. Chikoto, Qianhua Ling, Daniel G. Neely

Accounting Faculty Research and Publications

Since its introduction by Tuckman and Chang, the Hirschman–Herfindahl Index (HHI) has been widely adopted into the nonprofit literature as a precise measure of revenue concentration. This widespread adoption has been characterized by diverse composition, with the HHI’s calculation being largely determined by the nature of the available data and the degree to which it contained disaggregated measures of revenue. Using the NCCS 990 Digitized Data, we perform an acid test on whether different HHI measures yield significantly different results. Four measures of revenue concentration—an aggregated measure based on three revenue streams, an aggregated measure separating government grants from other …

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The Impact Of The Sarbanes-Oxley Act On Clients’ Audit Opinion Shopping Behavior, Jong-Hag Choi, Heesun Chung, Catherine Heyjung Sonu, Yoonseok Zang Jun 2016

The Impact Of The Sarbanes-Oxley Act On Clients’ Audit Opinion Shopping Behavior, Jong-Hag Choi, Heesun Chung, Catherine Heyjung Sonu, Yoonseok Zang

Research Collection School Of Accountancy

This study investigates whether the tendency for audit clients to engage in opinion shopping becomes weaker after the enforcement of the Sarbanes-Oxley Act (SOX). While Lennox (2000) provides evidence that U.K. firms successfully engage in opinion shopping, there is limited evidence on the mitigating effect of SOX on opinion shopping. Using observations collected from the period before and after the enforcement of SOX (year 2001, 2004 and 2005), we find that, for our sample period, firms are likely to switch (retain) their incumbent auditors when the likelihood of receiving a going concern opinion is lower (higher) from a successor auditor, …

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السلوك السياسي لمدراء المستشفيات وتأثيره في انتشار الإرهاق العاطفي بين الممرضين والممرضات دراسة حالة في مستشفى الصدر التعليمي في محافظة النجف الأشرف, ليث علي يوسف الحكيم Jun 2016

السلوك السياسي لمدراء المستشفيات وتأثيره في انتشار الإرهاق العاطفي بين الممرضين والممرضات دراسة حالة في مستشفى الصدر التعليمي في محافظة النجف الأشرف, ليث علي يوسف الحكيم

Muthanna Journal of Administrative and Economics Sciences

ان البحث الحالي يسعى إلى معرفة طبيعة العلاقة بين السلوك السياسي للمدراء والإرهاق العاطفي في مستشفى الصدر التعليمي في محافظة النجف الأشرف, وتتمثل أهمية البحث الحالي في محاولته لردم الفجوة المعرفية بين متغيري البحث. فضلاً عن وضع الأسس الصحيحة والمناسبة لمعالجة مشكلة واقعية تؤثر بصورة مباشرة على بيئة العمل في أحد أهم المستشفيات. ولقد وزع الباحثون بإستخدام طريقة العينة العشوائية 450 استبانه على عدد من الممرضين والممرضات في المستشفى المذكور. وكان عدد الاستبانات المسترجعة310 إستبانة، أما عدد الاستبانات الصالحة للتحليل الإحصائي فقد بلغ (287) إستبانة وبمعدل (92%) من الإستبانات المسترجعة. وأظهرت المراجعة النظرية للدراسات السابقة وجود فجوة معرفية لتفسير طبيعة …

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قياس مستوى جودة الأرباح المحاسبية ومدى تأثرها بمحددات هيكل الملكية ((دراسة تطبيقية في عينة من المصارف التجارية العراقية الخاصة المدرجة في سوق العراق للأوراق المالية)), كرار سليم عبد الزهرة Jun 2016

قياس مستوى جودة الأرباح المحاسبية ومدى تأثرها بمحددات هيكل الملكية ((دراسة تطبيقية في عينة من المصارف التجارية العراقية الخاصة المدرجة في سوق العراق للأوراق المالية)), كرار سليم عبد الزهرة

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث إلى قياس مستوى جودة الارباح باستخدام نموذج التدفقات والمستحقات ((Richardson ومن ثم بيان مدى تأثرها بمحددات هيكل الملكية بالتطبيق على ثمانية من المصارف العراقية التجارية الخاصة المدرجة في سوق العراق للأوراق المالية للفترة من 2004-2013. وقد تم استخدام البرنامج الإحصائي SSPS في قياس واختبار متغيرات البحث باستعمال الانحدار الخطي البسيط والمتعدد, واختبار T-Test وقد توصل البحث إلى ان هناك مستوى مقبول من الجودة في ارباح تلك المصارف,وبينت النتائج الاجمالية ان هناك اثر لمحددات هيكل الملكية على مستوى جودة الارباح.وانطلاقا من النتائج السابقة يوصي الباحث بضرورة اعتماد مؤشرا لقياس جودة الارباح في البيئة العراقية, فضلا عن تقنين محددات هيكل …

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Endogeneity In Ceo Power: A Survey And Experiment, Zhichuan Li May 2016

Endogeneity In Ceo Power: A Survey And Experiment, Zhichuan Li

Business Publications

The endogeneity problem has always been one, if not the only, obstacle to understanding the true relationship between different aspects of empirical corporate finance. Variables are typically endogenous, instruments are scarce, and causality relations are complicated. As the first attempt to summarize different econometric methods that are commonly used to address endogeneity concerns in the context of corporate governance, we explore the relation between CEO power and firm performance, as an experiment, to illustrate how these methods can be used to mitigate the endogeneity problem and by how much. After carefully dealing with the endogeneity issues, we find strong evidence …

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Auditing Standards Board (Asb) Meeting Highlights, May 24-26, 2016, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board May 2016

Auditing Standards Board (Asb) Meeting Highlights, May 24-26, 2016, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Auditing Standards Board (Asb), May 24-26, 2016, Meeting Agenda, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board May 2016

Auditing Standards Board (Asb), May 24-26, 2016, Meeting Agenda, Park City, Utah, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

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Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, American Institute Of Certified Public Accountants. Peer Review Board May 2016

Comment Letters On Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, Comments Are Requested By August 26, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 23, American Institute Of Certified Public Accountants. Peer Review Board May 2016

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews, Allows Firms With No Aicpa Members To Enroll In The Aicpa Peer Review Program, Expands The Availability Of Administration By The National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, Comments Are Requested By August 26, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 23, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller May 2016

Corporate Tax Inversions: A Brief Overview, Hannah J. Mueller

Undergraduate Honors Theses

The purpose of this report is to give a brief overview of corporate tax inversions and how policymakers are attempting to curb these efforts. The U.S. Treasury is starting to feel the effects of these inversions through decreased tax revenue as they have become more common for U.S. corporations. It is important for businesspersons to analyze this argument from both sides in order to better serve their clients. Corporations feel that an inversion is necessary in order to save money in taxes and maintain competitiveness in the global market. The government insists that corporations are taking advantage of business resources …

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Hosting Services, May 16, 2016 ,Comments Are Requested By July 18, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee May 2016

Hosting Services, May 16, 2016 ,Comments Are Requested By July 18, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016, May 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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In The Matter Of: 2016 Aicpa Spring Council Meeting, Vol. 1, May 15, 2016, American Institute Of Certified Public Accountants. Council May 2016

In The Matter Of: 2016 Aicpa Spring Council Meeting, Vol. 1, May 15, 2016, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.

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A Comparison Of Accounting Fraud Before And After Sarbanes-Oxley, Kayla Dowd May 2016

A Comparison Of Accounting Fraud Before And After Sarbanes-Oxley, Kayla Dowd

Honors Program Theses and Projects

(Introduction): Within all trades of business, the potential for the perpetration of accounting fraud within companies is unfortunately not an infrequent occurrence. Accounting fraud is the “intentional misrepresentation or alteration of accounting records regarding sales, revenues, expenses, and other factors for a profit motive such as inflating company stock values, obtaining more favorable financing, or avoiding debt obligations” (Business Dictionary). The reasons for the frequent phenomenon of accounting fraud are countless. To name a few: greed, lack of transparency, poor management information, and poor accounting internal controls signify some of the various explanations for accounting fraud (Frost 1). Whether or …

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Nonprofit Financial Assessment And Research Service Learning: Evaluating The Performance Of An Animal Welfare Nonprofit Organization, Karen A. Maguire May 2016

Nonprofit Financial Assessment And Research Service Learning: Evaluating The Performance Of An Animal Welfare Nonprofit Organization, Karen A. Maguire

Accounting

The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO) by: analysis of trends over time using information reported on tax filings (Form 990); vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master …

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A History Of Prince George And The Challenges Facing Public Entities Owning Unique Properties, Elizabeth Willcox Buyck May 2016

A History Of Prince George And The Challenges Facing Public Entities Owning Unique Properties, Elizabeth Willcox Buyck

Senior Theses

I grew up going to Pawleys Island with my family and friends and have always been interested in the area. Hurricane Hugo destroyed many homes on the island in 1989, but most owners rebuilt larger and more modern homes because they loved the area and the land. In June 2015, I began working at the University of South Carolina Foundations office. I learned that the USC Development Foundation purchased the Prince George tract in 1994 and that there was a long and interesting story as to why the tract remained undeveloped and preserved while the vast majority of the oceanfront …

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The Effects Of Technology On College Life, Tracy June Dye May 2016

The Effects Of Technology On College Life, Tracy June Dye

Senior Theses

Ever since technology has boomed and cellphones have gone from phones to mini-computers, the effect of technology has been a hot topic in research. Students use technology for everything – from communication to school to entertainment. The times people spend on their phones and computers versus the time spent actually interacting with people seems to quickly be widening. The effects of technology can especially be seen in the college students today since these students are some of the first generation to grow up with almost complete access to technology. As a college student, these effects were of particular interest. Personal …

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The Effects Of Emerging Technologies On Data In Auditing, Matthew C. Oldhouser May 2016

The Effects Of Emerging Technologies On Data In Auditing, Matthew C. Oldhouser

Senior Theses

In this paper, I examine the current status of the uses and implementation of technology in the external auditing profession. For purposes of this paper, an auditor refers to a Certified Public Accountant working at a large (national and international) accounting firm. Internal auditors, those that work either internally for the client or are hired on a consulting basis by the client, are mentioned specifically when I am trying to highlight their differing approaches and practice. In addition to surveying the current status of business technology, I investigate the drivers of the present state, and try to predict what will …

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4 Wynnes Boating Manufacturing Company: A Market Analysis And Business Plan For Northwest Arkansas, Hayden S. Wynne May 2016

4 Wynnes Boating Manufacturing Company: A Market Analysis And Business Plan For Northwest Arkansas, Hayden S. Wynne

Accounting Undergraduate Honors Theses

This thesis focuses on a business plan for the opening and developing of a boat manufacturing company in Northwest Arkansas and, specifically, manufacturing of duck hunting boats. South Arkansas and Eastern Arkansas have boat-manufacturing companies, but none exist in Northwest Arkansas. Having developed an interest in duck hunting over the years, I have discovered a tremendous need to bring the boats to where a large portion of Arkansas population exists. The objective of this business is to identify the Northwest Arkansas market viability for a customized duck boat manufacturing company. This analysis and evaluation is meant to provide a business …

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Student Perception On Female Discrimination In Accounting, Qiuting Zheng May 2016

Student Perception On Female Discrimination In Accounting, Qiuting Zheng

Accounting Undergraduate Honors Theses

Approximately 72,648,000 women participate in the labor force compared to 31,543,000 women in 1970 (U.S. Department of Labor). In the 1950s, women were only 30% of the workforce (Toossi, 2002). In 1970, 1990, and 2010, the percentage of working women increased to 40%, 45%, and 47% respectively (Humphrey, 2013). However, students have wrong perceptions about discrimination against women, and, since perceptions and facts are not the same thing, their perceptions might make them misunderstand the accounting profession. This study confirmed that there are misperceptions. To gauge students’ perceptions, I conducted a survey named “Gender Diversity in Accounting” at the Walton …

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How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly May 2016

How Does Music Consumption Impact The Music Industry And Benefit Artists?, Benjamin Fly

Accounting Undergraduate Honors Theses

With the introduction of digital music in the 1990s, it internet-based music consumption has become significantly simpler and increasingly more popular as more and more consumers are streaming, sharing, and discovering new music all across the globe. With this new development of digital music, the dynamics of the music industry have been affected dramatically both in terms of record sales and the way music listeners are consuming music. Unfortunately, with the rise of music in its digital format came the rise of illegal file sharing sites, causing many to believe that the music industry was headed for its impending destruction. …

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What Is Happening To Commercial Malls: Evaluating Contradicting Opinions, Sarah Watson May 2016

What Is Happening To Commercial Malls: Evaluating Contradicting Opinions, Sarah Watson

Accounting

The retail environment has been changing in recent years and this has had profound impacts on American shopping malls. This paper will examine the dying mall phenomenon and compare and contrast the differing opinions of major news outlets. This study will identify and analyze the driving forces of change including the recent shift in demographics, the rise of the bargain hunter, the power of millennials and the desire for experiences amongst consumers. It was discovered that A rated malls are thriving whilst C and D rated malls are in danger of dying out. The more successful malls are those that …

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Social Media Paradigm: An Antidote To The Competitive Divide Between Small And Large Businesses, Mackenzie Rinefierd May 2016

Social Media Paradigm: An Antidote To The Competitive Divide Between Small And Large Businesses, Mackenzie Rinefierd

Accounting

Concern for small businesses has been high since the recession in 2008. Small entrepreneurs were not generating enough income to keep their businesses open and the market was deterring anyone from creating a start-up company. The domination of social media in the digital world may be the solution to the constant struggle small businesses face against their larger competitors. This paper will discuss the social media phenomenon and how although small businesses face obstacles in implementing an online marketing system, social media will level the playing field by giving small businesses the chance to compete in the big leagues.

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Path To Higher Education, Rebecca L. Francis May 2016

Path To Higher Education, Rebecca L. Francis

Accounting Undergraduate Honors Theses

This study focuses on the career aspirations of middle and high school students living in an impoverished area of Cape Town, South Africa. It was discovered that students in this area tended to have high expectations of themselves pertaining to success after graduating high school, as well as their classmates. They believed they would be accepted into prestigious universities and achieve their career goals, despite being unaware of several key pieces of information, such as how to apply to university and how to get financial aid. The ultimate conclusion of the study was that these students required more extensive career …

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Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion May 2016

Effect Of Automated Advising Platforms On The Financial Advising Market, Benjamin Faubion

Accounting Undergraduate Honors Theses

This thesis outlines the cost to investor differences between a traditional financial advisor and the growing group of highly competitive automated Robo-Advisors.

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Correlation Between Shareholder Concentration And Firm Performance With Regard To Midcap Companies, Wynn Lemmons May 2016

Correlation Between Shareholder Concentration And Firm Performance With Regard To Midcap Companies, Wynn Lemmons

Finance Undergraduate Honors Theses

The research herein explores the correlation between performance and shareholder concentration. This paper compares the performance of a group of companies with a single shareholder stake of over 10% from the universe of the S&P 400 Midcap Index to the performance of the index itself over a period of eight years (January 1, 2009 to January 1, 2016). When run as a simulated portfolio, the group selected generated a slight amount of positive alpha, but the results were ultimately statistically insignificant.

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Construction Contractors, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) May 2016

Construction Contractors, May 1, 2016; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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