Business Commons^™

تأثير الالتزامات المحتملة في قيمة الوحدة الاقتصادية, حيدر علي المسعودي

Muthanna Journal of Administrative and Economics Sciences

ان إعداد القوائم المالية يجب أن يعكس نشاط الوحدة الاقتصادية، ومن العناصر المؤثرة بذلك النشاط هي الالتزامات المترتبة نتيجة لممارسة ذلك النشاط الذي لهُ أهمية كبيرة في جودة الابلاغ المالي وتأثيره في قيمة الوحدة الاقتصادية، إذ تواجه بعضها مشاكل في الإبلاغ عن الالتزامات المحتملة التي يمكن أن تشكل عبئاً مستقبلياً عليها، وبالنتيجة فأن المستثمرين غالباً ما يلجأون إلى القوائم المالية لغرض معرفة المركز المالي وما تقدمه من معلومات مالية عن طبيعة التزاماتها المحتملة وقدرتها على التنبؤ بها من إمكانية الاعتراف والقياس والابلاغ عن تلك الالتزامات المحتملة، عن طريق افتراض أن لجودة الإبلاغ المالي عن الالتزامات المحتملة تأثيرا في تحسين القيمة …

Salesperson Networking Behaviors And Creativity: Exploring An Unconventional Relationship, Michael T. Krush, Raj Agnihotri, Gerrard M. Macintosh, Ashish Kalra

Management and Marketing Faculty Publications

A great deal of emerging research explores the antecedents and outcomes of salesperson creativity. However, relatively fewer scholarly endeavors have delved into assessing the social antecedents of salesperson creativity. Addressing this issue, the current research focuses on the link between one critical social antecedent in sales research, namely that of networking behaviors, and creativity among salespeople. Specifically, we include customer and professional networking behaviors and study their direct, interactive, and curvilinear effects on salesperson creativity. Empirical findings show that professional networking as well as customer networking are positively related to salesperson creativity. Further, we demonstrate the non-linear effects of professional …

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 …

The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali

Muthanna Journal of Administrative and Economics Sciences

The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role in the overall revenue in detail as well as their impact on the overall revenue of the general budget. Moreover, measuring the extent of their contribution to the gross domestic product through the use of statistical analysis for the period (2008-2014) by using the statistical package for social sciences (SPSS) software. This study includes three sections: …

القيادة الأبوية وتأثيرها في سلوكيات العمل (دراسة تطبيقية على عينّة من الكليات الأهلية في محافظة النجف الأشرف), علي رزاق جياد العابدي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى الكشف عن مدى تأثير القيادة الأبوية على سلوكيات العاملين وذلك من خلال تحسين السلوكيات الايجابية والحد من السلوكيات السلبية. وتنبع اهمية هذا البحث اولاً من عدم وجود دراسات عربية تناولت هذه المتغيرات في أنموذج فرضي واحد، وهذا يدل على وجود فجوة معرفية لابد من الخوض في دراستها، وكذلك مدى حاجة القادة في المنظمات المبحوثة الى نمط قيادي يتسم بكسب ولاء المرؤوسين واحترامهم مع اظهار الجانب الاخلاقي والخيّري تجاههم وتجاه عوائلهم . ومن اجل تحقيق اهداف البحث تمت دراسة علاقات الارتباط والتأثير بين أبعاد القيادة الأبوية المتمثلة بـ (القيادة الإستبدادية والقيادة الأخلاقية والقيادة الخيّرة) وبين أبعاد سلوكيات …

People, Planet, Profit: Benefit And B Certified Corporations - Comprehension And Outlook Of Business Students, Arlene J. Nicholas, Samuel Sacco

Faculty and Staff - Articles & Papers

This paper is an overview of the emergence of Benefit and Certified B Corporations that aim to realize a profit and make a positive impact on society as measured by some third party standard. In this way, these corporations differ in corporate purpose from traditional C corporations. Directors and managers are accountable for that defined public benefit. Considerations of sustainable business practices have existed in many industries for several years. However, the recent growth in legislation to create a legal framework for Benefit Corporations is newly emergent. An examination of recent literature explains the rise of these socially responsible organizations, …

Straight From The Horse's Mouth: An Examination Of Social Media Usage And Advertising Methodologies In The Sale Of Sporthorses, Michael Willham

Undergraduate Distinction Papers

This study discovered general market conditions as well as buyer and seller behavior in the sporthorse market for the disciplines of Dressage, Show Jumping, and Eventing. The efficient sale of sporthorses in these disciplines is equally as important of a consideration as the marketing and advertising decisions for any other product such as automobiles or electronics. Equids differ from regular products in that they typically have markedly higher inventory costs associated with the maintenance of holding onto a live animal. Therefore, it is arguably more imperative for businesses to determine the quickest and most efficient means to sell them. This …

Dental Practice Success Vol. 4 No. 1, American Dental Association, Publishing Division

Dental Practice Success

No abstract provided.

Philanthropy Under The Microscope: A Cost-Benefit Analysis Of Small Nonprofits Conducting Financial Statement Audits, Sarah Samaniego

Senior Honors Theses

External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC) to conduct a yearly external audit. In addition, some large or government funded not-for-profits must produce audited financial statements upon request. If an organization is not required to conduct an audit, it may still choose to undergo an independent audit. Among those that may voluntarily conduct an audit are small nonprofit organizations. Due to the unique characteristics of small nonprofits, some elements of an external …

Centers Of Excellence: Management Within Multinational Corporations, Thomas Coughlan, Gary Bernstein

WCBT Faculty Publications

As organizations expand geographically, and especially when expanding globally, they often find it necessary, or more effective, to develop Centers of Excellence (CoE). If properly structured these centers can reduce cost, improve efficiency, leverage organizational assets, and often improve levels of organizational innovation. This is the next installment in a series of articles started in the first issues of the JMI exploring these very challenging issues (Coughlan & Bernstein, 2015). In this installment the authors will specifically address issues surrounding leadership, integrated governance model, standardization, continuous improvement, business continuity, and managing through hard target metrics. This article assumes that the …

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

The Relationship Between Transformational Leadership Style And Employees’ Perception Of Leadership Success In Higher Education, Tatrabian Jackson

Doctoral Dissertations and Projects

The problem addressed examined whether two merged academic institutions was successful in implementing a transformational leadership style within the united organization. Successful leadership cannot be limited to the perception of only the leader, but must include the perceptions of the follower as well. The focus of this study was to investigate the relationship between transformational leadership style and the employee’s perception of leadership success. This research study provides the opportunity to advance the fields of organizational change, management, and academics by examining the success of transformational leadership through the perception of the employees in higher education as it related to …

A Quantitative Examination Of The Relationship Between Leadership Practices And Leadership Effectiveness In Personal Care Aide Job Satisfaction And Turnover And Customer Satisfaction In The Home Healthcare Industry, William Travis Hodge

Doctoral Dissertations and Projects

This non-experimental quantitative correlational research examined the relationship between the leadership practices of workers in the home healthcare industry who manage Personal Care Aide (PCA) employees, and leadership performance effectiveness (metrics) of PCA job satisfaction, PCA employee turnover, as well as the customer satisfaction for home healthcare clients who received services delivered by PCA employees. The problem that is addressed by the research is the lack of home healthcare leaders who understand and adopt leadership practices for enhancing PCA job satisfaction, PCA employee turnover, and PCA services customer satisfaction, amid the expanding U.S. home healthcare industry. Leadership practices were based …

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, …

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 …

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 …

البحث العلمي والتطوير في العالم العربي الواقع الراهن والتحديات, نوزاد عبد الرحمن الهيتي

Muthanna Journal of Administrative and Economics Sciences

يؤدي نشاط البحث والتطوير دوراً فاعلاً في عملية التنمية في مختلف دول العالم، إذ يُعد العنصر الديناميكي والحاسم في تعزيز تنافسية الاقتصاد، وبناء الاقتصاد المرتكز على المعرفة، الذي يشكل أحد الآليات الرئيسة لتحقيق التنويع الاقتصادي الذي تحتاجه الاقتصادات العربية، ولاسيما الاقتصادات النفطية التي تعيش الآن أزمة اقتصادية نتيجة لتدهور أسعار النفط في الأسواق العالمية. يهدف البحث إلى التعرف على واقع البحث العلمي والتطوير في الدول العربية من خلال استعراض وتحليل جملة من المؤشرات ذات الصلة بمدخلات ومخرجات البحث العلمي والتطوير، وبيان أهم التحديات التي تواجه نشاط البحث العلمي، وسبل مواجهة تلك التحديات. ينطلق البحث من فرضية مفادها ضعف الموارد البشرية …

Impact Of A Localized Lean Six Sigma Implementation On Overall Patient Safety And Process Efficiency, Luvianca G. Gil-Moreno

Engineering Management & Systems Engineering Theses & Dissertations

Continuous quality improvement tools have been widely used in the Healthcare Industry to increase efficiency and patient safety as well as to reduce cost. This research explores the impact of a Lean Six Sigma (LSS) process improvement initiative on the overall process efficiency and patient safety in the Labor and Delivery (L+D) units of a large hospital provider. This study focuses on the application of a modeling and simulation methodology to investigate the influence of a localized process improvement intervention on the overall L+D unit output by considering patient flow, system capacity, and unit performance. The simulation models capacity profiles …

Role Of Requirements Engineering In Software Project’S Success, Sujatha Alla

Engineering Management & Systems Engineering Theses & Dissertations

Despite considerable time and resources spent on the initiation phase of software projects, discrepancies often exist between formal project documentation, customer requirements, and final project specifications. Such discrepancies in the requirements management process can have a very negative impact on final project outcomes. A Business Requirements Document (BRD) constitutes the formal software requirements documentation, which typically includes stakeholders’ needs and expectations and project scope while providing a clear project roadmap and project plan. According to IEEE standards, a BRD should be a structured document that includes specific elements such as functional and technical requirements while incorporating certain traits such as …

An Investigation Into Perceived Productivity And Its Influence On The Relationship Between Organizational Climate And Affective Commitment, Kaitlynn Marie Castelle

Engineering Management & Systems Engineering Theses & Dissertations

The purpose of this research is to investigate the influence of individually perceived productivity on the relationship between individually assessed organizational climate and affective commitment, from heterogeneous survey participant data. A theoretical framework is adopted to explain how organizational climate shapes employee perception and how this relationship is moderated by a perceived productivity. This is a relatively unexplored concept in the defined context and has been developed by the researcher. Perceived productivity was measured using an instrument developed in this research to gauge respondents’ perception of their productivity. The instrument, named the General Measure of Perceived Productivity (GMPP), was developed …

Two Essays On The Antecedents And Effects Of Internationalizing Out Of Emerging And Developed Economies, Mark Robert Mallon

Management Theses & Dissertations

Comparative international entrepreneurship is a field still in its infancy. One of the largest needs in this stream of research is an understanding of how internationalization activities differ across countries, especially growing emerging markets. These two essays compare the antecedents and effects of internationalizing out of emerging and developed economies.

Essay 1 employs fuzzy-set Qualitative Comparative Analyses to investigate how distinct configurations of national business systems interact with founders’ human capital to lead to high degrees of new venture internationalization. Findings indicate that new venture internationalization is an equifinal process that differs significantly across emerging and developed markets, with firms …

Planning And Team Shared Mental Models As Predictors Of Team Collaborative Processes, Zikai Zhou

Engineering Management & Systems Engineering Theses & Dissertations

This study evaluates the role of team planning and the similarity of team shared mental models (TSMMs) as predictors of two types of collaborative behaviors that are known to contribute to team performance. A computer-based Networked Fire Chief (NFC) simulation task was used as a testing environment for emergent and dynamic situations. The relationships among team planning, similarity of task-focused team shared mental models (TASKTSMMs), similarity of team-focused team shared mental models (TEAMTSMMs), team backup behaviors, and implicit coordination were tested. This study provides evidence for the mediation effect of similarity of TASKTSMMs between team planning and team backup behaviors, …

2017-03-31 Curriculum Proposals, Morehead State University. Faculty Senate.

Faculty Senate Records

Curriculum proposals and approvals for March of 2017.

2017-03-31 Undergraduate Curriculum Committee Minutes, Morehead State University. Faculty Senate., Undergraduate Curriculum Committee

Faculty Senate Records

Undergraduate Curriculum Committee meeting minutes for March 31, 2017.

Extreme Risk And Small Investor Behavior In Developed Markets, Lorne N. Switzer, Jun Wang, Seungho Lee

Management and Organizational Studies Publications

This paper examines the responses of small investors of ten developed markets as they are exposed to extreme risk. We focus on mutual fund flows that are induced by extreme market episodes (measured daily, weekly, and monthly) versus volatile periods captured by the traditional standard deviation metric. The extreme-day measure captures the behavior of small retail investors in the US and Canada better than the traditional standard deviation measure, based on funds flows to equity mutual funds. The evidence for the other countries of the study is mixed. Small investors in countries in the G-7 with more collective (as opposed …

An Event Based Approach For Quantifying The Effects Of Securities Fraud In The It Industry, Lorne N. Switzer, Jun Wang

Management and Organizational Studies Publications

Detecting the incidence and impact of illegal insider trading is a difficult process since access to the actual trading records of insiders that overlap precisely with fraudulent events is difficult. This paper provides a case study of a specific IT stock in Canada that was successfully prosecuted in the Canadian court system for market manipulation and illegal insider trading violations. The study provides a quantification of the impact of insider trading activities by the President directly through his own account or through accounts under his control, and illustrates the impact of some off-exchange transactions by the impugned parties. Overall, the …

How To Conduct A Mini-Ethnographic Case Study: A Guide For Novice Researchers, Patricia I. Fusch Ph.D., Gene E. Fusch, Lawrence R. Ness

The Qualitative Report

The authors present how to construct a mini-ethnographic case study design with the benefit of an ethnographic approach bounded within a case study protocol that is more feasible for a student researcher with limited time and finances. The novice researcher should choose a design that enables one to best answer the research question. Secondly, one should choose the design that assists the researcher in reaching data saturation. Finally, the novice researcher must choose the design in which one can complete the study within a reasonable time frame with minimal cost. This is particularly important for student researchers. One can blend …

Diversity And Inclusion In Healthcare: A Leadership Perspective, Unhee Kim, Jean Halpin, Greg Morrison

The Graduate Schools Executive Guest Lecture Series

A panel of healthcare executives explore issues of diversity and inclusion from the perspective of their organizations, their professions and the communities they serve.

Let’S Find Out! Motivating Motivational Interview Evidence-Based Practice In Tr, Lora Hughes, Neil Lundberg

Journal of Undergraduate Research

Diseases related to aging, developmental disorders, mental illnesses, acquired physical disabilities, and traumatic events cause untold human suffering each year. Many professionals seek to alleviate such suffering, including the discipline of therapeutic recreation (TR), which uses a holistic process of targeted interventions, leisure education, recreation participation, and experiential learning to encourage positive change in clients. When working with clients, recreation therapists (RTs) need evidence and direction for using the best practices in therapeutic communication¹. One such type of therapeutic communication, Motivational Interviewing (MI), has become popular since the 1970s, especially within mental health and substance abuse fields^{2 …}

Forecasting Traditional Vs Blended Retirement System For Individual Service Members, Kevin M. Dwyer

Theses and Dissertations

Starting January 1, 2018, the Department of Defense new Blended Retirement System (BRS) will go into effect. Military members with less than twelve years of service will have the option to either remain in the current High 3 Retirement System or opt into the BRS. This decision will have a lasting impact on their lives well beyond their military careers. With this in mind, we have developed a Decision Support System that will enable service members to compare the two retirement choices in terms of annual and total lifetime expected value. There were three phases to the development of the …