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واقع المحاسبة الجزائرية في ظل بيئة الأعمال الدولية., زوهـري جليلـة

Muthanna Journal of Administrative and Economics Sciences

من خلال هذا المقال سنحاول إبراز أهم الخصائص التي ميزت بيئة الأعمال الدولية، وذلك من حيث الاختلافات التي أصبحت تميز المجال المحاسبي بين الدول، كما سنوضح بعض المفاهيم الخاصة بكل من التوحيد والتوافق المحاسبي من حيث إظهار الفرق بين هذين المصطلحين، وكذا الأهداف والمبررات والمعوقات التي تواجه تطبيق وتنفيذ هذين الإستراتيجيتين كنموذج دولي يساعد في التقليل من التباينات المحاسبية والمالية بين الدول.وفي هذا الإطار سندرج المحاولة الجزائرية الرامية إلى تحقيق الإصلاح المحاسبي مع تبيان لأهم النقائص التي ميزت المخطط المحاسبي الوطني وأهم ما جاء به النظام المحاسبي المالي الجديد.

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 …

الموازنة الرأسمالية للدولة في ظل توجهات التخطيط الإستراتيجي, نصيف جاسم محمد علي, حيدر جاسم حمزة

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث للتعرف على طبيعة الموازنة الرأسمالية للدولة و أهميتها في تخطيط الوارد المستقبلية للدولة من خلال الاستثمار في مشروعات تحقق ايرادات مستقبلية تساعد في تعزيز إيرادات الموازنة العامة وبالتالي الخروج عن الاقتصاد الاحادي النفطي, كذلك تناول البحث طبيعة المشروعات التي يمكن ان تتضمنها الموازنة الراسمالية التي تعدها الحكومة والتي تنقسم الى مشروعات هادفة للربح وإلى مشروعات وبرامج إجتماعية غير هادفة للربح وهو ما يحتم أستخدام اسس التخطيط الاستراتيجي في تخطيط وإعداد تلك الموازنات.وبهدف أختبار صحة الفرض الذي تبناه البحث في أهمية التخطيط الاستراتيجي في تخطيط وإقرار مشروعات الموازنة الرأسمالية للدولة, بالاستناد إلى دراسات الجدوى الدقيقة للمفاضلة بين البدائل بمايحقق …

مقارنة بعض معايير تشخيص انموذج Arx بأستعمال ألمحاكاة بحث مستل من رسالة ألماجستير ألمعنونة “مقارنة بعض معايير تشخيص وطرائق تقدير انموذج Arx مع تطبيق عملي على سعر صرف ألدينار ألعراقي”, فراس أحمد محمد, عبدالرحمن جاسم محمد

Muthanna Journal of Administrative and Economics Sciences

يعد أنموذج ARX من ألنماذج ألمهمة في موضوع تحليل ألسلاسل ألزمنية, وهنالك خطوات عديدة ومتسلسلة لغرض بناء هذا ألانموذج ومن هذه ألخطوات تشخيص رتب ألانموذج. وقد تم في هذا ألبحث مقارنة أربع معايير للتشخيص وهي معيار معلومات أكياكي (AIC), ومعيار بعد ألوصف ألأصغر(MDL), ومعيار Hannan&Quinn(HQIC), والوسيط للمعيارين (MDL) و (HQIC) وسيرمز له MMH)). و تمت ألمقارنة في مجال ألزمن Time Domain بأستعمال ألمحاكاة استنادا الى عدد ألمرات ألتي ينجح فيها كل معيار في أختيار ألرتب ألصحيحة للأنموذجو لأربعة نماذج ARX برتب مختلفة ,(1,1,1),(1,2,1) ,(2,1,1)(2,2,1) وعند حجوم عينات مختلفة. وقد تبين أن ألمعايير MDL, HQIC, MMH كفوءة في اختيار رتب ألأنموذج, …

2013 June, Office Of Communications & Marketing, Morehead State University.

Morehead State Press Release Archive, 1961 to the Present

Press releases for June of 2013.

Expenditure Comparison Of Overseas, Canadian, And Domestic Nonresident Travelers To Montana: 2012, Kara Grau

Institute for Tourism and Recreation Research Publications

This report gives a comparison of overseas, Canadian and domestic visitation and spending during 2012. It includes total expenditures and average daily spending in different spending categories.

Spartan Race Visitor Study: 2013, Christine Oschell

Institute for Tourism and Recreation Research Publications

The purpose of this study was to provide the organizers of the Spartan Race with an understanding of their attendees and the total money spent by those surveyed in the area (Kalispell and Whitefish). The population of interest was participants and attendees of the 2013 Spartan Race.

Session 4-1-B: Casino Legalization As An Evolutionary Game -- Who Will Be The Next?, Miao He

International Conference on Gambling & Risk Taking

Introduction

For the community/governor who has a strong preposition to casino gaming (e.g., gambler, religious group), his/her motivation to participate/accept casino legalization is

∆P_AE_A+t_A>c_î and ∆P_B(R_B+E_B)+t_B>c_Ĵ

What’s the motivation for the other community/governors who are neutral to casino gaming?

How the casino legalization process evolved and finally reached the equilibrium state?

Session 4-1-D: The Ant And The Grasshopper: Western Casino Operators In Macau And Singapore, Sudhir Kale

International Conference on Gambling & Risk Taking

Objectives

Understand the impact of market conditions and managerial orientation on employee satisfaction, organizational identification, and service quality in Macau/ Singapore Casino Industry.

Highlight long-term adverse impact of poor service quality on market share and profitability.

Provide guidelines for action.

Session 4-1-C: Social Gaming: Problems, Policies And Predictions, Keith Whyte

International Conference on Gambling & Risk Taking

Discusses key issues with social gaming.

Session 4-1-A: Roman Addiction: The Changing Perception Of Problem Gaming In The Roman World, Suzanne B. Faris

International Conference on Gambling & Risk Taking

Describes the perception of problem gambling in ancient Rome.

Session 4-1-B: A Public Choice Perspective On The Progression Of Casino Gaming, Miao He, Ricardo Chi Sen Siu

International Conference on Gambling & Risk Taking

Following the public choice literatures which explore the voting process to obtain an economic decision (Morton, 1991; Olson, 1965; Riker and Ordeshook, 1968; Stigler, 1974; etc.), a model is formulated in this paper to reveal the related forces which lead to the legalization/liberalization of casino gaming as a modern economic sector. It is shown that an individual’s decision to participate into a voting process or not is influenced by his/her anticipated benefit and cost. Then, the aggregate force of the beneficiary group and the anti-gaming group in standing for their own economic and emotional interests determines the voting result. Indeed, …

Session 4-1-C: Social Media Gambling Games: Impact On Young People, Sally Gainsbury, Jeffrey L. Derevensky

International Conference on Gambling & Risk Taking

Key concerns for youth

Normalisation & positive impressions of gambling

Misrepresenting the odds of winning

Encouraging transition to real money gambling

Development of problems

Session 3-4-A: Public Opinion And Problem Gambling, Don Feeney

International Conference on Gambling & Risk Taking

What do we need to know?

How does the public perceive addiction?

Do they stigmatize addiction?

Do they recognize gambling addiction?

Do they understand the causes?

Do they understand the solutions?

Do they know where to go for help?

Do they know preventative factors?

What are they willing to do?

What messages are credible and appealing?

Session 3-3-B: The Interplay Between Law, Development And Spillover Effects Of Casino Gaming: Theory And The Asian Evidences, Ricardo Chi Sen Siu

International Conference on Gambling & Risk Taking

Taking into consideration of the unique features and practice of casino gaming, the significance of law in the development of this industry, and the onging interactions between law, the industry’s succeeding performance and its spillover effects are generalized and illustrated in this paper. Based on the rationales of law and economics, and the institutional approach to economic analysis, a functional model is constructed to depict the related interplaying forces and the development of casino gaming. In principle, it is shown that business scope and scale of casino gaming is largely defined by law on one hand, and the revisions of …

Session 3-3-B: Recent Eu Gambling Regulatory Developments: A Case Of Many Court Cases With Institutions Courting Inconclusiveness?, Alan Littler

International Conference on Gambling & Risk Taking

Introduction

United Kingdom; shifting towards point of consumption regulation

Member States; competence to regulate is not boundless

Other European institutions; a different discourse?

Session 3-2-B: What Changing Public Policies Toward Gambling Mean For Gaming Law, I. Nelson Rose

International Conference on Gambling & Risk Taking

The Three Waves Of Legal Gambling

First Wave - Colonial period to mid-19th century: Legal Debris: “Lotteries” prohibited in state constitutions and Canada (except Quebec)

Second Wave - Wild West; South after the Civil War , new inventions. Crash - Victorian morality Legal Debris: Statutes prohibit bookmaking, slot machines; U.S. federal and Quebec anti-lottery laws

Third Wave - Depression to present: Legal Debris: Piecemeal legalization by states, provinces

Session 3-2-D: Predicting Gambling-Related Problems Among Internet Gamblers, Sarah E. Nelson

International Conference on Gambling & Risk Taking

The Goal

Use actual gambling behavior to identify, with good reliability and validity, distinct groups of gamblers among those who have gambling-related problems

Utilize this/these algorithm(s) to set up an early warning system for players at risk of developing problems

Session 3-2-C: Mentor - The New Online Prevention Tool In Use And Its Preliminary Results, Doris Malischnig

International Conference on Gambling & Risk Taking

• Responsible Gaming (RG) Standards Casinos Austria / Austrian Lotteries
• MENTOR: Behavioral Feedback System
• Outlook

Session 3-1-E: Modeling Change In The Profile Of The Atlantic City Visitor, Brian J. Tyrrell, Israel Posner Ph.D.

International Conference on Gambling & Risk Taking

The Atlantic City casino market has faced increasing competition over the past decade, particularly since the introduction of Pennsylvania gaming in 2006. In response to this increased competition, the State of New Jersey, through legislation, created a public private partnership to both redevelop parts of the city and devote significant marketing dollars into shaping the image of the city. The private side of that partnership, the Atlantic City Alliance (ACA), found in their earliest consumer research that Atlantic City’s image as a gaming destination was well established, but that the city was less known for the retail, entertainment and restaurants …

Session 3-1-D: Safeguarding Internet Gambling, Heather Gray

International Conference on Gambling & Risk Taking

Summary

Before placing limits, Limiters were more active bettors than others

–Played more types of games, higher frequency of betting days, placed more bets per day BUT wagered less per bet

Multi-dimensional view of gambling involvement

–Frequency of betting vs. expenditure

Self-limitation mainly reduced time spent gambling

–Wagered less over time, but driven by fewer bets

Session 3-1-B: Online Gambling And Money Laundering, Ingo Fiedler

International Conference on Gambling & Risk Taking

Introduction

Money laundering is the process by which criminals attempt to conceal or disguise the nature, location, source, ownership or control of their ill-gotten gains, so as to make it possible to invest or consume the proceeds of crime (Masciandaro1999)

Money laundering (Unger, 2007):

• distorts prices, consumption, saving and investment rates;
• increases the volatility of import/export levels, the demand for money, interest and exchange rates, as well as the availability of credit;
• threatens the solvability and liquidity, as well as the reputation and profitability of the financial sector;
• Endangers the continuance of foreign direct investment (FDI)
• Acts as a multiplier …

Session 3-1-C: A Qualitative Examination Of Online Gambling Culture Among College Students: Factors Influencing Participation, Maintenance And Cessation, Rina Gupta, Jeffrey L. Derevensky, Michael Wohl

International Conference on Gambling & Risk Taking

Qualitative research: focus groups

Population: college students

Objective: achieve a better understanding of the factors attracting students to online gambling including the role played by social media sites.

More importantly, the issue of migration between the play-for-fun gambling social media sites and online gambling was of primary interest.

Session 2-4-D: New Educational Tools For Gambling Machine Players, Nigel E. Turner

International Conference on Gambling & Risk Taking

Purpose

This paper will discuss the development of a series of education tools designed to teach players about the nature of gambling machines.

Currently being evaluated.

Session 2-4-G: The Minnesota Gambling Survey At 20, Don Feeney, Todd Maki, Brian L. Malecha

International Conference on Gambling & Risk Taking

The Minnesota Gambling Survey

Begun in 1993

Telephone survey taken by St. Cloud State University

Sample size 2,000 to 2,400

Cell phone component added in 2010

Session 2-4-G: Gambling Segmentation Studies A General Approach To Segmentation For Various Gambling Agencies, Paul Lauzon, Don Feeney

International Conference on Gambling & Risk Taking

What is Segmentation?

A segmentation groups a market or population into meaningful subgroups

Segment members share characteristics and market influences that cause them to have similar product and/or service needs

Each segment is unique from the other segments

Session 2-4-F: The Trials And Tribulations Of Canadian Sports Gambling, Garry Smith

International Conference on Gambling & Risk Taking

Preview

Historical context

Illegal sports gambling

Sports lotteries

The push for legal single event sports betting

Pros and Cons

Session 2-3-C: Sports Betting Of Adolescents In Croatia: From Favorable Environment To Psychosocial Consequences, Dora Dodig, Neven Ricijas Phd, Valentina Kranzelic, Aleksandra Huic

International Conference on Gambling & Risk Taking

Social context

Expansion of places registered for gambling, especially sports betting

Croatian Law on Games of Chance (2009.)

• Sports betting is illegal for minors (<18)
• Minimum 200 meters from schools

Session 2-3-E: Integrated Resort And Casino Law In An Asset-Inflated Japanese Economy, Sasaki Kazuaki

International Conference on Gambling & Risk Taking

Japan has one of the big gaming markets, which includes various games such as lottery, horse racing, motorcycle racing, bicycle racing, motorboat racing, and pachinko and pachinko-slot machines. While games like lottery, horse racing, motorcycle racing, speed boat racing, and bicycle racing are managed by the public sector, Pachinko and Pachinko-slot games are managed by private companies. The Japanese gaming market is worth around 240 billion US $.

Session 2-3-C: How Do Teenagers’ Differentiate Computer Gaming From Gambling, Margaret Carran, Julia Hornle, Mark Griffiths

International Conference on Gambling & Risk Taking

Aims of the study

Part I – qualitative focus groups to find out:

• How some of London adolescents view gambling following the significant expansion of perceived opportunities to gamble in UK since 2007
• What they think gambling is and whether it differs from what law considers gambling to be
• What they think about the similarities and differences between computer games and monetary forms of gambling and in particular whether they recognise gambling types activities within computer games; and
• What they know about law relating to gambling and how, if at all, it influences their behaviour.
• To identify the main theme …