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Analisis Kesiapan Pengimplementasian Ifrs 17 Pada Perusahaan Perasuransian Di Indonesia, Calista Riva Muskitta, Karin Amelia Safitri

Jurnal Administrasi Bisnis Terapan

After a few years, precisely in 2017 the IASB issued IFRS 17 which was the new standard for insurance contracts. This standard improves the shortcomings contained in IFRS 4. The IASB sets limits on the application of IFRS 17 in 2021 with early adoption allowed. This study discusses the readiness analysis of insurance companies in Indonesia applying and adopting IFRS 17 and reviewing the comparison of financial statement calculations using IFRS 4 and IFRS 17. The methodology used in this study, namely the Research Methodology Library Study. Based on the results of the study it can be concluded that if …

Mekanisme Pengkreditan Pajak Pertambahan Nilai Atas Faktur Pajak Masukan Manual, Hadining Kusumastuti, Era Novia Putri

Jurnal Administrasi Bisnis Terapan

This research aims to discusses the mechanism of crediting of Input Tax on Manual Tax Invoice by Taxable Enterprise who have used e-Faktur according to Fiskus and response from PT XYZ on SP2DK issued by Fiskus and Crediting Input Tax system according to the prevailing taxation regulation. The results of the analysis can be concluded that according to Fiskus on Manual Tax Invoice cannot be Tax Credit on e-Faktur, while PT XYZ has responded that the transaction opponents has not yet required to issued Electronic Tax Invoice and according to the prevailing taxation regulation, as long as the Tax Invoice …

Analisis Tingkat Kesadaran Mahasiswa Terhadap Pentingnya Sertifikasi Profesi, Mila Viendyasari, Wahyu Nofiantoro

Jurnal Administrasi Bisnis Terapan

The long-term goal of this research is to be useful for stakeholders at the University of Indonesia and assist The University of Indonesia Professional Certification Intitute. The first target is specifically for the research to be an input for Certification Bofies and University of Indonesian lecturers to always improve socialization regarding the importance of Professional Certification. Secondly, so that students are more aware of the importance of professional certification. This study used descriptive analysis method which aims to provide an overview of an object of research under study through collected samples or data and make generally accepted conclution. The sample …

التجديد الاستراتيجي مدخلا لتعزيز المناعة التنظيمية دراسة تحليلية لأراء عينة من القيادات الادارية في الجامعة التقنية الشمالية وجامعة الموصل, صفاء ادريس عبودي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تقنية التكلفة على اساس المواصفات في تحقيق الميزة التنافسية لمواجهة اثار العولمة التطبيق في شركة الاصباغ الحديثة, منال جبار سرور, ميعاد حميد علي, مهند عبد الرحمن سلمان

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Perhitungan Cadangan Premi Asuransi Jiwa Dengan Metode Gross Premium Valuation (Gpv), Yulial Hikmah, Halimah Hakeem Khuzaimah

Jurnal Administrasi Bisnis Terapan

Life and general insurance companies must meet the financial health level requirements contained in the Financial Services Authority Regulation Number 71 of 2016, namely sovability, technical reserves, investment adequacy, equity, guarantee funds, and other provisions relating to financial health. The Gross Premium Evaluation (GPV) method is one way to calculate premium reserves. The purpose of this study is to provide information on the mechanism of calculating life insurance premiums using the Gross Premium Valuation (GPV) method using the Indonesian Mortality Table and Corporate Modified Mortality Table. From these results, it is found that the more ideal premium reserves are premium …

امكانية تحقيق التكامل بين المحاسبة القضائية وحوكمة الشركات للمساهمة في الحد من اساليب المحاسبة الابداعية – دراسة تحليلية, بشائر عزيز سلمان, حيدر حسين عذافة

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور المعايير المحاسبية الدولية في تحقيق تماثل المعلومات المحاسبية دراسة مقارنة بين شركات الاستثمار العراقية والشركات الاخرى المدرجة في سوق العراق للأوراق المالية, عبد الامير جبار عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

اختبار انموذج قياس لجودة تصميم نظام المعلومات الادارية بأستخدام التحليل العاملي التوكيدي الخطوات التفصيلية في اطار دراسة تطبيقية, احمد يونس السبعاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

ادارة الأرباح في المصارف الخاصة واثرها على القيمة السوقية بحث تطبيقي على المصارف الخاصة المدرجة في سوق العراق للأوراق المالية, عباس فاضل علي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

استخدام استراتيجية انتروبيا المعلومات للتنبؤ بأسعار الصرف دراسة تحليلية في القطاع المصرفي العراقي, هاشم فوزي العبادي, علي رزاق العبادي, عباس عبد الخضر عبد الله

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تقييم جاهزية المنظمة الصناعية لتطبيق الصيانة الانتاجية الشاملة (Tpm) دراسة حالة في شركة اور العامة – ذي قار, صالح مهدي العامري, انتصار عباس جبر العوادي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Applying Coso Internal Control Framework To Disaster Management Evaluation According To Hyogo Framework For Action (Hfa) In Iraq, Khawla Hussein Hamdan

Muthanna Journal of Administrative and Economics Sciences

The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA) ; evaluating internal control components namely (control environment, risk assessment, control activities , information , communication and monitoring )to manage disasters in the Iraqi environment according to the core indicators of the five priorities adopted in Hyogo Framework for Action (HFA) Building the resilience of Nations and communities to disasters 2005-2015 .with their activities under each indicator. Framework application report results 2013-2015 were used According to an answer for Ministry of the Environment in Iraq to the questions from the …

تحليل العلاقة بين التخطيط المالي والموازنة المالية العامة واثرها على الناتج المحلي الزراعي للفترة من 2010-2011 – بحث تطبيقي في شركة التجهيزات الزراعية, جاسم محمد كريم, احمد منخي كشيش, عقيل جابر كاظم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور التكلفة المستهدفة والتحليل المفكك في تنفيذ الاستراتيجيات التنافسية دراسة تطبيقية في الشركة العامة للصناعات الكهربائية, علي عبد الحسين هاني الزاملي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور تدقيق الاداء في تطبيق مؤشرات الامن الغذائي بحث تطبيقي على بعض مؤسسات القطاع العام في العراق, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

قياس مخاطر الائتمان المصرفي ودورها في التنبؤ بالتعثر المالي للمصارف العراقية دراسة تطبيقية لعينة من المصارف العراقية, عقيل دخيل كريم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

مدى امكانية قياس الاداء المستدام للشركات الصناعية بواسطة بطاقة الاداء المتوازن دراسة تطبيقية في معمل اسمنت الكوفة, افتخار جبار عبد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

في ظل حجم الاستثمار الاجنبي المباشر في العراق والجزائر للمدة (2005-2012) الاصلاحات التشريعية والاحصائيات الواقعية, محمد حسن رشم, فضيله بوطره, نوفل سمايلي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

العلاقة بين المعرفة التسويقية وتكنولوجيا المعلومات واثرها في تطوير الهيكل الاداري للشركة دراسة تحليلية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية, غيث عبد الرضا الكنزاوي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

2019-06-27 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes for June 27, 2019.

Problem-Solving In Complex Settings: Techniques For Crossing Organizational Boundaries, Adrian Wolfberg

Engaged Management ReView

Solving problems in complex organizations requires managers to successfully navigate organizational boundaries. Yet, crossing boundaries can be an extremely difficult endeavor that requires sophisticated and multifaceted skills and behaviors. In this paper, we introduce boundary permeability to expand on the available boundary crossing techniques identified by Carlile (2004). Acknowledging the messiness in organizational life, we propose a set of techniques requiring that managers consider the multiplicity of boundary conditions and, in many cases, use multiple techniques simultaneously. We describe an innovative, real-world, problem-solving program within the U.S. Department of Defense to demonstrate the practical application of the proposed techniques and …

Two Essays On Supply Chain Variations : Evidence From Cost Behaviors And Audit Outcomes, Ho Yin Wong

Lingnan Theses (MPhil & PhD)

Recent researches shed light on the information role of major customers of the supplier firms on a variety of users, including shareholders (Dhaliwal et al., 2016), debtholders (Campello and Gao, 2017) and analysts (Guan et al, 2015). However, scarce researches are developed to address the influences of major customers information on corporate managers’ and auditors’ decision-making.

My thesis is composed of two essays. The first essay examines if characteristics in terms of length (the layers of intermediaries in the supply chain) and width (customer concentration) influence the extent of responsiveness in adjusting corporate capacity. Using a sample of non-financial U.S. …

Leaving A Leadership Legacy, Carole Watkins

Leadership Hour at Otterbein University

As chief human resources officer (CHRO) of Cardinal Health. Ms. Watkins reported directly to the Chairman and CEO. She started with the company in 1996 and assumed the CHRO role in 2005 after progressing through several promotions, and taking on leadership positions in Human Resources and other high level corporate functions.

As CHRO, Ms. Watkins had global and enterprise-wide leadership responsibility for all of HR, as well as Corporate Communications, Security, Real Estate, Facilities and Aviation.

Big 4 Office Personnel And Audit Quality, Jacob Gatlin

PhD in Business Administration Dissertations

Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying specific areas in which high audit quality may fail to be achieved. While many of the PCAOB audit quality indicators have been examined in prior research, information regarding the personnel comprising each office audit department has been difficult to glean because personnel data is not publicly disclosed by the Big 4.

This study examines certain personnel inputs and …

2019-06-06 Agenda Book, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Agenda booklet for the Board of Regents for June 6, 2019. Included in the booklet are the meeting minutes from March 29, 2019.

Discount, Coupon, Or Both? An Empirical Data-Based Analysis For Online Garment Retailers' Optimal Promotion Strategies, Yang Liu

Lingnan Theses (MPhil & PhD)

We investigate an online retailer’s optimal strategies for her promotion of the garments that are classified based on their price levels and life cycle stages. Accordingly we consider nine scenarios. For each scenario, the retailer implements a promotion strategy that involves only a discount, only a coupon, or both of them. We develop a three-stage approach, in which we first perform regression analysis to identify the significant variables, then obtain the optimal decisions, and .find the best scenario for the retailer. In general, the promotion with a discount depth is optimal for the garments at the introduction and decline stages, …

Port Performance From A Policy Perspective – A Systematic Review Of The Literature, Eamonn Oconnor, Natasha Evers Dr., Amaya Vega

Journal of Ocean and Coastal Economics

Owing to their diverse functionality, seaports as entities produce a mix of private and public goods that have significant welfare implications for the regions they serve. In effect, performance in seaports can be viewed as multi-dimensional. When forming policy that affects multiple stakeholders it is therefore desirable to measure performance across all relevant dimensions, as they are likely to have differing effects on concerned stakeholders. The objective of this study is to conduct a systematic literature review of published studies on seaport performance measurement to identify, critically evaluate and integrate the various dimensions of seaport performance measurement. A review of …

Peering Inside The ‘Black Box’: The Impact Of Management-Side Representatives On The Industrial Relations Climate Of Organizations, Shelagh Campbell, Johanna Weststar

Management and Organizational Studies Publications

The labor climate of an organization can have a great impact on productivity and efficiency. Managing this climate is often left to union stewards and management-side labor relations representatives. While there is a large literature on the role of union stewards, little is written about the role that management-side labor relations representatives play in establishing or maintaining positive labor-management relations. Building from a series of interviews with labor relations representatives in Canada and a nationwide pilot study of frontline industrial relations workers, we model the role of the labor relations representatives and their specific job actions in the established model …

Uber’S Strategy Of Disruptive Innovation: The Implications Of Negative Press, Margaret M. Taylor

Honors Projects

In the last ten years of Uber’s existence the company has become a household name. Through their journey in becoming so well-known, they have had both positive and negative press that has affected how the world has seen them. While they have spent the last ten years revitalizing the taxi and limousine service industry, they have also consistently dealt with the changing perception of the public. Their fairly large number of scandals has not forfeited their industry leading position to Lyft, nor has it negatively affected their financial benefits. Uber’s radical disruptive innovation provided them with a clear sustainable advantage, …