Business Commons^™

الترتيب الداخلي للمنشأت السياحية ودوره في تحقيق رضا الزبون: دراسة تحليلية لأراء عينة من الزائرين الى متنزه جافي لاند السياحية في مدينة السليمانية., ئافا عمر فتاح, ده رون فريدون, عثمان كريم محمود

Muthanna Journal of Administrative and Economics Sciences

تهدف هذه الدراسة الى ايجاد دور الترتيب الداخلي للموقع على زبائن المتنزهات و خصوصا مدى تأثيره على رضا الزائرين. حيث ان ضرورة وجود المستهلك عند انتاج وتقديم الخدمات بصورة عامة والخدمات السياحية بصورة خاصة يؤيد الدراسة الحالية حول الاثار والادوار المترتبة لكيفية ترتيب الموقع الخدمي للحدائق السياحية والترفيهية على تحقيق رضا الزبائن. حيث تم اختيار زائري مدينة جافي لاند في محافظة السليمانية كمجتمع دراسة، وتم جمع البيانات من الزائرين من عينة عشوائية عن طريق استمارة استبيان لكي يتم تحليل الاثار المترتبة على رضا الزبائن للترتيب الحالي و التوصل الى تصميم افضل. وتحاول هذه الدراسة الاجابة على الاسئلة المصاغة في ضوء …

المحاسبة الابداعية واثرها في الدخول الخاضعة للضريبة : دراسة تطبيقية لعينة من القوائم المالية للشركات العراقية, قاسم محمد عبدالله البعاج

Muthanna Journal of Administrative and Economics Sciences

تهدف دراسة المحاسبة الابداعية واثرها في الدخول الخاضعة للضريبة الى التعرف على اهم الاساليب المستخدمة في المحاسبة الابداعية واثرها على الدخل الخاضع للضريبة من خلال التلاعب في القوائم المالية وكذلك الدوافع التي تسعى الادارة لتحقيقها من جراء هذا التلاعب وبيان دور المدقق الداخلي والمخمن الضريبي في التعرف على الممارسات التي تقوم بها المحاسبة الاحتيالية ولغرض الحد من ممارسات المحاسبة الابداعية يجب تفعيل دور الشركات وقد توصلت هذه الدراسة الى مجموعة من الاستنتاجات والتوصيات نذكر منها هناك عدة اساليب للمحاسبة الابداعية من خلال التاثير على قوائم الدخل المتمثلة بالايرادات والمصروفات لكي يتم التاثير على الحصيلة الضريبية لغرض خفض الدخل الخاضع للضريبة …

توظيف الشبكة العنكبوتية لاغرا ض البحث العلمي الجامعي في جامعة المثنى, بيداء هادي سعودي

Muthanna Journal of Administrative and Economics Sciences

الغرض من هذا البحث هو للتحقق عن كيفية استفادة الباحثين في جامعة المثنى من الانترنيت وكيف يمكن ان تؤثر في البحوث العلمية . تم توزيع (100) استمارة استبيان بين اعضاء هيئة التدريس في العام الدراسي 2013-2014 وتم استلام (96) منها. غالبية التدريسيين في الجامعة كانوا تحت سن 39 سنة وكذلك معظمهم من فئة مدرس مساعد ,وقد اجابوا بالأجماع بانهم يستخدمون الانترنيت في بحوثهم وفي انجاز رسالة الماجستير وأطارح الدكتوراه, جميعهم يمتلكون بريد الكتروني شخصي وكلهم يرغبون بنشر بحوثهم على الانترنيت.نسبة اللذين يستخدمون الانترنيت في المنزل هي 68,7% ونسبة الذين يثقون بالمعلومات التي يحصلون عليها من الانترنيت 45,8%.غالبية الاساتذة يستخدمون الانترنيت …

رأس المال البشري والابتكار في المؤسسة الجزائرية, عابدي محمد السعيد

Muthanna Journal of Administrative and Economics Sciences

إن بناء منظومة للابتكار في سياق مؤسسي وتنظيمي يتطلب ما هو أكثر من مجرد الوعي بأهمية الابتكار. يقوم هذا البحث باستكشاف مناحي متعددة عن الابتكار، والعوامل التي تؤدي إلى تحقيق الإنتاج ألابتكاري، الذي يتطلب وجود جسم معرفي- بشري داخل المنظمة يطلق عليه رأس المال البشري، وفي إطاره يقوم فرد أو مجموعة أفراد طبقا لما يمتلكونه من كفاءات؛ ومواهب؛ وخبرات تخصصية بخلق الأفكار الإبداعية وتحويلها بنجاح إلى ابتكارات.

دور العدالة التنظيمية في تقليل ظاهرة التهكم التنظيمي دراسة تحليلية لآراء عينه من منتسبي كلية التربية – جامعة القادسية, سحر عناوي رهيو

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الحالي الى التعرف على دور العدالة التنظيمية في تقليل ظاهرة التهكم التنظيمي لدى منتسبي كلية التربية – جامعة القادسية ،ومحاولة لجعل العدالة التنظيمية هي الصفة السائدة في كليات جامعة القادسية ومنها تحديدا كلية التربية كونها الكلية الاقدم والاكبر من حيث الاقسام واعداد المنتسبين الموجودين فيها . ان الاساس المنطقي الذي دعم هذا البحث هو ان العاملين اللذين يدركون العدالة من المرجح سيتوجهون الى السلوك الايجابي في مجال عملهم،والعكس صحيح وقد تكون مجتمع البحث من (140) فردا من العاملين في الكلية المذكورة في خمس اقسام علمية هي (علوم الحياة، والعلوم النفسية والتربوية، والفيزياء، والكيمياء، والتاريخ) فضلا عن العاملين في …

النظام القانوني البديل للمخبر السري, عمار عباس الحسيني, زين العابدين عواد كاظم

Muthanna Journal of Administrative and Economics Sciences

تناولنا في هذا البحث أحد الموضوعات ذات الأهمية البالغة والمتعلقة بالجانب الإجرائي الخاص بتوفير الحماية الأمنية للشاهد السري, مع الأخذ بنظر الحسبان الحفاظ على حقوق المتهم لاسيما في مرحلتي التحقيق والمحاكمة, وكانت الغاية من هذا البحث هي دراسة نظامي المخبر السري والأنظمة القانونية الأخرى للوقوف على محاسنها وعيوبها, وإجراء الموازنة والمفاضلة فيما بينها, للوصول إلى التنظيم القانوني الأكثر كفاية وضمانة لحماية أمن وسلامة الشاهد السري عليها ضمن الإطار القانوني للإجراءات الجزائية لاسيما في الجرائم الجسيمة والخطيرة, وفي الوقت عينه الحفاظ على حقوق المتهم, لكي يعاقب بريء نتيجة لإخبار كيدي أو كاذب. ومن أجل تحقيق الهدف المذكور أعلاه تم تقسيم هذا …

المحاسبة الضريبية ( أطرها القانونية وتطبيقاتها العملية في العراق), سعود جايد مشكور, نجم عبد عليوي الكرعاوي, قاسم محمد عبد الله البعاج

Muthanna Journal of Administrative and Economics Sciences

يعد النظام الضريبي من الوسائل المهمة التي تمنح الدولة قوة التأثير على الانشطة الاقتصادية والاجتماعية والمالية بهدف تحقيق التنمية بكافة جوانبها المتنوعة ،إذ يؤدي هذا النظام وفي مختلف الاقتصاديات وظائف عديدة بعضها يتعلق بتحديد الفائض الاقتصادي وتوجيهه نحو منحى الاستثمار وبعضها يتعلق بإعادة توزيع اكثر عدالة للدخل القومي، وتعد السياسة الضريبية ونظامها من أهم الوسائل التي تمنح الدولة القدرة على التأثير في النشاط الاقتصادي ، وهذا اثبتته بعد عام 2003 م حصيلة الايرادات الضريبية التي اصبحت تساند الايرادات النفطية في تمويلها الموازنة العامة للدولة من جهة ولتصبح الضرائب موجهة للنشاط الاقتصادي باتجاه اقتصاد السوق.يعتمد النظام الضريبي في العراق بشكل عام …

أثر سيولة الأوراق المالية على قيمة الشركة – أدلة من البورصة العراقية, علي جيران عبد علي

Muthanna Journal of Administrative and Economics Sciences

تلعب السيولة دورًا مهمًا في قيم الشركات المدرجة في البورصة ، وبالتالي ، فإن فكرة هذه الدراسة هي استكشاف تأثير سيولة الأسهم على قيمة الشركة ؛ باستخدام عينة من بيانات 65 شركة مدرجة في البورصة العراقية (ISE) خلال الأعوام 2008 و 2009 و 2010 و 2011 و 2012 ، أجد أن الشركات التي لديها مخزون سائل لديها قيمة أفضل للشركة كما تم قياسها بواسطة Tobin’s Q كدالة لقيمة الشركة . تظل هذه النتيجة ثابتة حتى عندما أقوم بتضمين التأثيرات الثابتة الثابتة ، والتحكم في المخاطر الخاصة ، والتحكم في السيولة الذاتية مع المتغيرات الآلية. تظهر نتيجة استخدام لوحة انحدار البيانات …

Stability And Endogenous Formation Of Inventory Transshipment Networks, Xin Fang, Soo-Haeng Cho

Research Collection Lee Kong Chian School Of Business

This paper studies a cooperative game of inventory transshipment among multiple firms. In this game, firms first make their inventory decisions independently and then decide collectively how to transship excess inventories to satisfy unmet demands. In modeling transshipment, we use networks of firms as the primitive, which offer a richer representation of relationships among firms by taking the coalitions used in all previous studies as special cases. For any given cooperative network, we construct a dual price allocation under which the network is stable for any residual demands and supplies in the sense that no firms find it more profitable …

Strategic Sourcing In The Presence Of Uncertain Supply And Retail Competition, Jianqing Chen, Zhiling Guo

Research Collection School Of Computing and Information Systems

This paper develops an analytical model to evaluate competing retail firms’ sourcing strategies in the presence of supply uncertainty. We consider a common supplier that sells its uncertain supply to two downstream retail firms engaging in price competition in a horizontally differentiated product market. The focal firm has a dual-sourcing option, while the rival firm can only source from the common supplier. We assess the system-wide effects of supply uncertainty on the focal firm's incentive to pursue the dual-sourcing strategy. We find that the focal firm's dual-sourcing strategy can create a win-win situation that leads to increased retail prices and …

Auction With Rolling Horizon For Urban Consolidation Centre, Chen Wang, Stephanus Daniel Handoko, Hoong Chuin Lau

Research Collection School Of Computing and Information Systems

A number of cities around the world have adopted urban consolidation centres (UCCs) to address some challenges of their last-mile deliveries. At the UCC, goods are consolidated based on their destinations prior to their deliveries into the city centre. In many examples, the UCC owns a fleet of eco-friendly vehicles to carry out the deliveries. A carrier/shipper who buys the UCC’s service hence no longer needs to enter the city centre in which time-window and vehicle-type restrictions may apply. As a result, it becomes possible to retain the use of large trucks for the economies of scale outside the city …

Salvaging Print: Letterhead In Post-Industrial Urban America, Nancy Sharon Collins

The Mid-America Print Council Conference

This panel will explore the link between today’s small press movement and the formal aspects of commercial printing during the American 20th century. Panelists include Christine Medley , Philip Gattuso, and Nancy Bernardo.

Using as its primary example letterhead from defunct companies in Detroit, and secondarily, specimens of business and legal letterhead from other urban centers of the industrial United States, this panel will examine and discuss: What did letterhead represent to 20th century printers in local markets such as Detroit? What is the significance of printed letterhead, and stationery, to the art of small press printing in post-industrial cities …

Capacity Planning With Financial And Operational Hedging In Low‐Cost Countries, Lijian Chen, Shanling Li, Letian Wang

MIS/OM/DS Faculty Publications

The authors of this paper outline a capacity planning problem in which a risk-averse firm reserves capacities with potential suppliers that are located in multiple low-cost countries. While demand is uncertain, the firm also faces multi-country foreign currency exposures. This study develops a mean-variance model that maximizes the firm’s optimal utility and derives optimal utility and optimal decisions in capacity and financial hedging size. The authors show that when demand and exchange rate risks are perfectly correlated, a risk- averse firm, by using financial hedging, will achieve the same optimal utility as a risk-neutral firm. In this paper as well, …

Tls Newsletter Volume 9, Edition 1 September, 2014., Unf Transportation And Logistics Society

Transportation & Logistics Society Newsletter

Inside the Newsletter: TLS Fall Kick-off Meeting. TLS President's Corner. Upcoming Events. Get to Know Fallon McDonald, TLS Newsletter Editor. T & L Fall Career Day 2014. Jump-start your career--How to Graduate with a Degree and a Job. UNF T & L Students Travel to National Conferences. Life After Graduation with Veer Patel.

Designing Efficient Infrastructural Investment And Asset Transfer Mechanisms In Humanitarian Supply Chains, Shantanu Bhattacharya, Sameer Hasija, Luk N. Van Wassenhove

Research Collection Lee Kong Chian School Of Business

We analyze the efficacy of different asset transfer mechanisms and provide policy recommendations for the design of humanitarian supply chains. As a part of their preparedness effort, humanitarian organizations often make decisions on resource investments ex ante because doing so allows for rapid response if an adverse event occurs. However, programs typically operate under funding constraints and donor earmarks with autonomous decision-making authority resting with the local entities, which makes the design of efficient humanitarian supply chains a challenging problem. We formulate this problem in an agency setting with two independent aid programs, where different asset transfer mechanisms are considered …

Xiamen Port Bulk Cargo Collection And Distribution Systems Optimization, Juntao Cai

World Maritime University Dissertations

No abstract provided.

Layout Planning Of Logistics Network For Medical Instruments Based On Third-Party Logistics, Kewei Xu

World Maritime University Dissertations

No abstract provided.

Air Force Sustainment Center (Afsc) Manpower And Capability Reporting Project, Sara Rielag, Todd Mcnelly

Master of Science in Logistics & Supply Chain Management Capstone Executive Summaries and Projects

This presentation analyzes the AFSC's reporting process and possibilities for improvement using these steps:

• Business Problem/Opportunity

• State of the Art Review and Alternatives

• Analysis

• Recommended Solution

• Implementation

• Expected Benefits

Integrating Simulation Modelling And Value Stream Mapping For Leaner Capacity Planning Of An Emergency Department, Esmat Swallmeh, Ayman Tobail, Waleed Abo-Hamad, James Gray, Amr Arisha

Conference papers

Recently, the application of lean thinking in healthcare has grown significantly in response to rising demand, caused by population growth, ageing and high expectations of service quality. However, insufficient justifications and lack of quantifiable evidence are the main obstacles to convince healthcare executives to adopt lean philosophies. This paper presents a real application of the successful implementation of a methodology that integrates Value Stream Mapping (VSM) and simulation modelling to improve an emergency department (ED) of a University hospital in Dublin. Appling lean approach in operations will minimize the patient waiting time and improve service time. VSM points out to …

Optimization Of Resources To Improve Patient Experience In The New Emergency Department Of Mater Hospital Dublin, Heba Habib, Waleed Abo-Hamad, Amr Arisha

Conference papers

Healthcare systems globally are facing capacity issues due to the increased demand of health services, the high cost of resources and the level of quality anticipated of service providers. Emergency Departments (ED) are the most pressurized unit in healthcare systems due to uncertainty in demand and limited resources allocated. Mater Hospital (one of leading hospitals) in Dublin has built a new (state-of-the-art) unit for ED yet faced an issue in resourcing the unit to optimize performance. This paper presents an integrated solution to optimize the capacity of the new ED before opening to public and examine improvement interventions in the …

Perceived Service Quality Of Electricity Supply In Nigeria: A Survey Of Manufacturers In Kakuri Industrial Estate, Kaduna, Abdulsalam Dauda, Mohammed Abubakar Mawoli, Abdullahi Yusuf Babandako

Business Review

Manufacturing firms require adequate business support facilities in order to operate optimally and contribute to the economic growth of nations. The quality of the business support services is as important as their availability or provision. While it has been established that the existing business support services in Nigeria are inadequate, the quality of the existing business support facilities is unknown. Based on the contention that quality is determined by the user or customer, this study evaluates the service quality of electricity services in Nigeria from manufacturers’ perception. The entire population of the study constituting the general managers and assistant managers …

Impact Of Component Supplier Branding On Profitability, Stefan Worm, Rajendra K. Srivastava

Research Collection Lee Kong Chian School Of Business

In recent years, many business-to-business (B2B) component supplier (CS) firms have added branding to their marketing toolbox. By extending the logic of ingredient branding to B2B components, they aim to create “pull” from B2B end customers by building a strong CS brand image among their customers' customers. In contrast with the established “push” approach of building strong relationships with original equipment manufacturers (OEMs), it is unclear whether and under which conditions CS branding is a worthy strategy. On the one hand, anecdotal evidence suggests that suppliers can leverage strong CS brand image in negotiations with increasingly powerful OEMs to enhance …

Cellular Bucket Brigades On U-Lines With Discrete Work Stations, Yun Fong Lim, Yue Wu

Research Collection Lee Kong Chian School Of Business

It is challenging to maximize and maintain productivity of a U-line with discrete stations under the impact of variability. This is because maximizing productivity requires assigning workers to suitable tasks and maintaining productivity requires sufficient flexibility in task assignment to absorb the impact of variability. To achieve this goal, we propose an operating protocol to coordinate workers on the U-line. Under the protocol the system can be configured such that its productivity is maximized. Workers are allowed to dynamically share work so that the system can effectively absorb the impact of variability. Analysis based on a deterministic model shows that …

Chain Liability In Multitier Supply Chains? Responsibility Attributions For Unsustainable Supplier Behavior, Julia Hartmann, Sabine Benoit

Research Collection Lee Kong Chian School Of Business

When it becomes publicly known that products are associated with suppliers that engage in unsustainable behaviors, consumers protest, as Nestlé, Zara, and Kimberly Clark, among others, have learned. The phenomenon by which consumers hold firms responsible for the unsustainable behavior of their upstream partners suggests the notion of “chain liability.” This study aims to generate insights into the antecedents and consequences of such consumer responsibility attributions. Using data from four vignette-based survey experiments, the authors find that the chain liability effect increases if an environmental degradation incident (1) results from supplier behavior rather than force majeure, (2) results from a …

An Analysis Of The Impact Of Variation In Mean Time Between Demand On Air Force Fleet Level Aircraft Parts Inventories, Andrew J. Berger, Caleb S. Murphy

Theses and Dissertations

This thesis researched the accuracy of demand forecasting and impact of demand variation on requirements definition for Air Force aircraft secondary items. Specifically, this thesis sought to answer three questions: How does the Air Force calculate item requirements? , How accurate is the current system at predicting future item requirements? , and How do variations in predicted demand change item requirements? The literature review described the Air Force supply system for aircraft secondary items. Analysis into current demand forecast accuracy found that the level of error between actual and predicted historic demand was as high as 92% for the items …

Exploring Capability Maturity Models And Relevant Practices As Solutions Addressing It Service Offshoring Project Issues, Rosine Hanna Salman

Dissertations and Theses

Western countries' information technology and software intensive firms are increasingly producing software and IT services in developing countries. With this swift advancement in offshoring, there are many issues that can be investigated which will enable companies to maximize their benefits from offshoring. However, significant challenges can occur throughout the lifecycle of offshoring IT service projects that turn the potential benefits into losses. This research investigated CMM/CMMI best practices and their effects on managing and mitigating critical issues associated with offshore development.

Using a web based survey, data was collected from 451 Information Technology and software development firms in the US. …

Navigating The Flow Of Value Streams To The Seas Of Collection Management, Acquisitions, And Preservation, Greg W. Voelker, Richard J. W. Zwiercan, Michael Frazier

Charleston Library Conference

Our process of repairing damaged items had no clear ownership and an ever growing amorphous backlog consisting of approximately 2,800 items at the start of the process review. This backlog continues to hinder access to materials in the collection. We are currently in multistage process review which incorporates Lean methodologies to improve workflow across a number of departments. At the core of these improvements is gathering data to measure current levels of work. From that perspective, we can see where value is needed in the workflows, including areas of collection access, level of repair needed, item replacement/weeding, and meeting user/stakeholder …

Assessing Customer Service In Airports – Models From The Uae, Aman Gupta, Mohammed Arif, Phillip A. Richardson

International Journal of Aviation, Aeronautics, and Aerospace

Customer service at airports has become a key priority for airport operators given the high degree of competitions. This paper uses an airport customer service model to analyze three examples from the United Arab Emirates (UAE). Passenger interviews, statistical information, customer feedback and other forms of information have been utilized to learn more about the customer view on the quality of service offered at these three airports. Detailed qualitative analysis of these case studies has highlighted some key issues in the area of customer service and identifies some opportunities for improvement.

Robust Two-Stage Stochastic Linear Programs With Moment Constraints, Sarah Yini Gao, Lingchen Kong, Jie Sun

Research Collection Lee Kong Chian School Of Business

We consider the two-stage stochastic linear programming model, in which the recourse function is a worst case expected value over a set of probabilistic distributions. These distributions share the same first- and second-order moments. By using duality of semi-infinite programming and assuming knowledge on extreme points of the dual polyhedron of the constraints, we show that a deterministic equivalence of the two-stage problem is a second-order cone optimization problem. Numerical examples are presented to show non-conservativeness and computational advantage of this approach.

Service Systems With Finite And Heterogeneous Customer Arrivals, Rowan Wang, Oualid Jouini, Saif Benjaafar

Research Collection Lee Kong Chian School Of Business

We consider service systems with a finite number of customer arrivals, where customer interarrival times and service times are both stochastic and heterogeneous. Applications of such systems are numerous and include systems where arrivals are driven by events or service completions in serial processes as well as systems where servers are subject to learning or fatigue. Using an embedded Markov chain approach, we characterize the waiting time distribution for each customer, from which we obtain various performance measures of interest, including the expected waiting time of a specific customer, the expected waiting time of an arbitrary customer, and the expected …