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الافصاح عن أبعاد محاسبة المسؤولية الاجتماعية وأثره في تحسين قيمة الشركة وفقا لأنموذج (Tobins Q), حذام فالح جيجان

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى تحليل وتفسير بيان دور محاسبة المسؤولية الاجتماعية في تحسين قيمة الشركة, فضلا عن بيان اثر الإفصاح عن محاسبة المسؤولية الاجتماعية في الشركات الصناعية المدرجة في سوق العراق للأوراق المالية على تحسين قيمة الشركة , وذلك من خلال استخدام أبعاد محاسبة المسؤولية الاجتماعية ( استراتيجية الشركة، إجراءات الحوكمة، المنتجات والخدمات، الأهداف الاجتماعية, التوظيف، البيئة)، بوصفها متغيرات مستقلة ناتجة من واقع حال محتوى بيانات التقارير المالية السنوية لعينة من الشركات الصناعية العراقية البالغ عددها (21) شركة مدرجة في سوق العراق للأوراق المالية من إجمالي الشركات المدرجة في السوق والبالغ عددها (25) شركة، حيث مثلت العينة ما نسبته (84%) من …

Technical Costing Based On Specification (Abcii) And Its Role In Reducing Costs: An Applied Study In The Leather Factory /Advanced Civilian Shoes Factory No.7, Amer Mansoor Hasoon

Muthanna Journal of Administrative and Economics Sciences

Given the inadequacy of the traditional cost systems applied in the economic entities, which do not take into account the non-financial variables, which are the essential core for pushing the economic entity towards success and leadership to keep pace with developments in the field of technology and the modern industrial and administrative business environment and in line with the constantly renewed requirements of customers due to flooding the market with various goods and services. Therefore, the research aimed to study and analyze the role of costing technology based on specifications (ABCII). In order to reduce production costs, the costing technology …

سياسات التشغيل في العراق وتحديات النمو السكاني: دور الدولة والقطاع الخاص, هاني مالك عطشان

Muthanna Journal of Administrative and Economics Sciences

ان فهم التركيبة الديموغرافية والضغط السكاني امر بالغ الاهمية لأنه يؤثر على مختلف جوانب الحياة وله اثار مهمة على سوق العمل والنمو الاقتصادي , فزيادة مستمرة في حجم السكان مقابل ضعف الاستجابة يعني محدودية القدرة على التشغيل وعدم تغطيتها جغرافيا فضلا عن استمرار ارتفاع معدلات البطالة وغيرها من المشاكل الاقتصادية والاجتماعية. وعليه تناول هذا البحث موضوعة الضغط السكاني وتحديات سياسة التشغيل في الاقتصاد العراقي في ضل تزايد الاعداد الكبيرة لقوى العمل العراقية ولاسيما الشباب , حيث تم تسليط الضوء على هذه التحديات من خلال تحليل تطورات السكان وحجم قوة العمل العراقية , من جهة وتحليل الاختلال الهيكلي في سوق العمل …

دور القيادة المستنيرة في ادارة التغيير التنظيمي: دراسة استطلاعية لآراء عينة من العاملين في مديرية توزيع كهرباء مركز نينوى, نور عزيز فتاح

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الحالي الى اختبار دور القيادة المستنيرة بوصفها متغير مستقلاً بأبعادها المتمثلة بـ (القدوة , المطور , الخدوم , المغير , الرؤيوي , المتصل) في ادارة التغيير التنظيمي بوصفها متغيرا معتمدا من خلال أبعادها والمتمثلة بـ ( التغيير في الهيكل التنظيمي, التغيير في الثقافة ,التغيير في التكنولوجيا, التغيير في المهام), تم استخدام الاستبانة كأداة رئيسية لجمع البيانات وتحليلها بالطرق والوسائل الإحصائية وتبنى البحث المنهج الوصفي التحليلي في تفسير وتحليل البيانات والذي يعد من اهم مناهج البحث العلمي وذلك بسبب شموليته ومرونته البحثية الكبيرة التي يوفرها للباحث لتشخيص ودراسة الواقع بدقة عالية, ولقد اختيرت مديرية توزيع كهرباء مركز نينوى في …

القيادة البارعة وتأثيرها في البراعة التنظيمية: دراسة استطلاعية في الشركة العامة لموانئ العراق, قاسم فنجان عبد الزهره, زيد صادق ماجد

Muthanna Journal of Administrative and Economics Sciences

الهدف من الدراسة الحالية هو تحديد مدى استخدام القيادة البارعة بأبعادها (سلوكيات القيادة المنفتحة، سلوكيات القيادة المنغلقة، مرونة التبديل) في تعزيز البراعة التنظيمية بأبعادها (البراعة الاستكشافية، البراعة الاستثمارية، البراعة الهيكلية), والتعرف على علاقات الارتباط والاثر بين المتغيرات في الشركة العامة الموانئ العراق . وتمحورت مشكلة الدراسة في اثارة عدة تساؤلات بحثية اهمها: ما مدى أهمية ووضوح متغيرات الدراسة “للشركة العامة لموانئ العراق عن متغيرات الدراسة, هل للقيادة البارعة دور في تعزيز البراعة التنظيمية ,وهل هناك علاقة والاثر بين القيادة البارعة والبراعة التنظيمية في الشركة المبحوثة؟.واعتمدت الدراسة في عملية جمع البيانات على الاستبانة بوصفة أداة رئيسية لتحقيق الاهداف, والمقابلات الشخصية مع …

The Impact Of The Gut-Brain Axis On Alzheimer’S Disease, Elissa Wakim

Best Integrated Writing

Elissa’s review for the Graduate Biomedical Review focuses on the links between the gastrointestinal tract and the brain; the gut-brain axis and the development of Alzheimer’s disease. As a student in the Microbiology and Immunology Masters Program Elissa was particularly interested in the gut microbiota and their connection to neurodegenerative disease. She tidily reviewed the literature and wrote a fascinating and compelling piece of work.

Best Integrated Writing Spring 2024 - Complete Edition, Wright State University School Of Humanities And Cultural Studies, Kristie Mckiernan, Tracy Smith

Best Integrated Writing

Best Integrated Writing includes excellent student writing from Integrated Writing courses taught at Wright State University. This is the first issue after a 5 year hiatus.

Ua25 Staff Excellence Awards, Wku Strategy, Operations & Finance

WKU Administration Documents

Email announcement of staff excellence award winners to faculty & staff via email.

‘You Have To Respect The Water’: Participant Experiences Of Appreciating And Managing The Risks Associated With Open Water Swimming – A Rapid Ethnographic Study, Mark A. Christie, David Elliott

International Journal of Aquatic Research and Education

Open water swimming (OWS) has rapidly grown in popularity, driven by the purported health benefits of cold-water immersion. A paucity of research remains specifically considering the notable risks inherent in OWS participation, and a lack of qualitative research on freshwater swimming experiences, and safety-related issues therein. This rapid ethnographic study, based at a dedicated OWS lake in the UK, conducted semi-structured interviews with OWS participants (n=17; female=11, male=6). Two core themes emerged: environmental issues impacting OWS experiences and behaviours; and knowledge and education of OWS which highlighted safe/unsafe practices, levels of education for managing risks, personal preparedness, swimming solo/with others, …

Is Average Home Stadium Attendance Determined By A Team Payroll?, Jessica Saunders, Nate Egan, Samuel Schreyer

SACAD: Scholarly Activities

We investigate how owner spending (team payroll) affects team attendance in 2022 in Major League Baseball. There are many factors that determine win percentage, so we controlled for win percentage, number of all-stars per team, city population, and which league the team is affiliated with (American League or National League). Attendance is an important revenue generator for teams, and MLB would like to enhance its ability to generate revenue. Average fan attendance is the dependent variable, while team payroll is the primary explanatory variable. The model provides evidence that indicates there is a relationship between team payroll and attendance numbers …

Lay Rescuer Equipment Preferences And Efficacy During A Simulated Drowning Event, Alison M. Miller, William D. Ramos, Kristina R. Anderson, Jill Cuvala

International Journal of Aquatic Research and Education

During a drowning incident where a lifeguard is not present, a bystander – referred to as a lay rescuer - may put themselves in danger by attempting a rescue. When lay rescuers can avoid entering the water by using rescue equipment to help a drowning victim, it serves to not only help the person actively drowning, but also provides a layer of protection to a lay rescuer. This study sought to examine the following questions: (a) which pieces of rescue equipment were preferred by lay rescuers at pre-determined short and long distances, (b) do lay rescuers select appropriate rescue equipment …

Assessing The Asymmetric Cost Behavior In China, Yuxin Shan, Vernon J. Richardson, Peng Cheng

Accounting Faculty Publications and Presentations

Purpose

A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the asymmetric cost behavior in China. Design/methodology/approach

Using 2,570 listed firms’ data between 2002 and 2015, we use empirical models to explore the effects of state ownership, government attention on employment and employees’ educational background on the asymmetric cost behavior in China. Findings

This study found that the asymmetric cost behavior of central state-owned enterprises (CSOEs) is greater than local state-owned enterprises (LSOEs). Meanwhile, the empirical results show that government …

The History Of Water Utility Management In Japan And The Recent Introduction Of Public-Private Partnerships: An Analysis Based On The Transaction Cost Concept, Akira Hachisu

Japanese Society and Culture

Japan’s water utility management is facing severe business challenges. During these circumstances, laws and systems are being developed to restructure the waterworks industry. Water utilities, as local public corporations, need to simultaneously pursue public interest and efficiency through public-private partnerships with private operators (public-private partnerships) and wide-area partnerships with neighboring operators.

The management foundations of Japan's water utilities have weakened, because they focus only on the effectiveness of accounting cost reductions. Specifically, the emphasis has been on the effect of reducing public sector finances, such as value for money. Outsourcing has been considered only by comparing accounting costs, such as …

Does The Budget Of A Movie Have An Impact On Income?, Luciana Mendoza, Fiorella Mendez, Samuel Schreyer

SACAD: Scholarly Activities

Numerous sources in the field have discussed the positive correlation between movie budgets and the box office income of movies. This research paper aims to examine further the effects budget has on the income success of movies. To achieve this objective, we have extracted data on the most popular movies globally from the International Movie Database (IMDb). The data utilizes information between the years 2019 to 2022. The dependent variable, INCOME, is controlling for various independent variables, which are BUDGET (in millions of dollars), RATING (on a scale of 1-10), and RUNTIME (in minutes). Furthermore, our categorical variables are MONTH …

An Empirical Study On The Association Between Public Service Motivation And Job Satisfaction, And Other Factors: An Analysis Of Special Ward Employee Data Using Ordinary Least Squares And Quantile Regression Analysis, Reona Hayashi, Takeshi Fukaya, Masatoshi Minowa, Shigeo Nakajima, Shizuka Kajiwara

Japanese Society and Culture

This study aims to identify the association between public service motivation (PSM), job satisfaction, and other factors using ordinary least squares and quantile regression analyses. The following findings were clarified by analysing survey data from approximately 1,600 special ward employees. Job satisfaction, affective organisational commitment, and job performance are positively associated with PSM. Second, job stress and PSM are negatively associated with PSM. Third, there is a stable positive association between affective organisational commitment and PSM regardless of whether affective organisational commitment is high or low. Fourth, as job satisfaction and job performance increased, the positive association between job satisfaction, …

Barriers: Location, Functionality, And Method Of Access In Childhood Pool/Spa Submersion Incidents, United States, 2000-2017, Alison Miller, Kristina R. Anderson, William D. Ramos

International Journal of Aquatic Research and Education

Drowning is a leading cause of fatality among children in the United States, and residential pools/spas currently account for as much as 80% of these submersion incidents. This study reviewed narrative case reports obtained from the United States Consumer Product Safety Commission (CPSC) to understand barrier location, type, and functionality as methods of pool/spa access for childhood submersion incidents. Retroactive analysis of 1,523 fatal and non-fatal submersion incidents among children aged 13 years old and younger was conducted using the CPSC in depth investigation dataset from 2000-2017. Narrative descriptions were coded according to the attributes of barrier location, functionality, and …

2024-03-29 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 meeting of March 29, 2024, which includes the meeting minutes for February 2, 2024.

Stereotyped Non-Stereotypicality: Exploring Positive Effects Of Non-Stereotypical Gender Portrayals On Consumer Perceptions, Veronika Ponomarenko

USF Tampa Graduate Theses and Dissertations

This research attempts to identify contexts where non-stereotypical gender portrayals may have positive effects on consumer perceptions. It tests the perceived self-expressiveness of non-stereotypical gender portrayals as the mediating mechanism behind these effects as well as other alternative mechanisms in a comprehensive experiment. The analysis results show that an interpretation of gender through the theoretical lens of extravagance rather than self-expressiveness seems to be more appropriate. This study also introduces an overarching theoretical framework of metacognitive experiences that may explain the processes driving the effects of non-stereotypical gender portrayals on consumer perceptions. Finally, this research explores different types of gender …

Predicting Tendencies To Consider Illegally Assisting A Sport Team: The Influence Of Team Identification And Sport Fan Dysfunction, Daniel L. Wann Phd, Brooke Kordys

Findings in Sport, Hospitality, Entertainment, and Event Management

Previous research (Wann et al., 2001) had investigated the willingness of sport fans to consider illegal or unethical actions to assist their team (i.e., cheating behaviors such as taking a test for a player). They found that individuals with higher levels of team identification were particularly likely to consider engaging in these acts. The current investigation extended this work by incorporating fan dysfunction into the design. Consistent with expectations, the results indicated that both persons with high levels of identification and persons with high levels of dysfunction were most likely to consider engaging in the cheating behaviors.

The Significance Of Using Digital Story-Telling For Enhancing English Oral Communication Skills Among Media Students At Al- Quds Open University, Murad A. Ahmed Tamimi

Middle East Journal of Communication Studies

Due to issues including uninspired teaching techniques and language anxiety, students at Al-Quds Open University, particularly those enrolled in the media major, experience difficulties in establishing strong oral communication skills in a multicultural context. A potential remedy is digital story-telling, which uses multimedia to craft captivating stories that appeal to students who are accustomed to using digital devices. This study evaluated how digital story-telling improved media students' spoken English communication abilities in the second semester of the 2023–2024 academic year. Incorporating motifs from the current Tufan al-Aqsa conflict, the study sought to offer stimulating and culturally appropriate educational opportunities. Twenty-seven …

The Organizational Socialization Of K–12 Classified Employees, Steven Dunlap

Dissertations

Purpose: The purpose of this mixed methods study was to identify to what extent newly employed classified staff in K–12 school districts in Southern California experienced organizational tactics (content, context, and social) to support their socialization process during the 1st year of employment (G. R. Jones, 1986). In addition, it was the purpose of this study to identify and describe the degree to which newly employed classified staff saw these tactics as effective in supporting their socialization to their new role (role clarity, social acceptance, and task mastery).

Methodology: This study used a sequential explanatory mixed methods design to engage …

Understanding Donor Preferences And Intentions: A Theory Of Planned Behavior Approach, Kimberly Cubre

USF Tampa Graduate Theses and Dissertations

Advancement teams have a pivotal role in bridging the ever-widening gap in funding for higher education institutions. As this gap continues to expand, these teams have emerged as increasingly prominent players to raise philanthropic support. This research study is aimed at enhancing the effectiveness of their engagement strategies and gaining a deeper understanding of donor motivations and intentions. Employing the Theory of Planned Behavior in conjunction with a revised and tested survey instrument (as validated by Smith & McSweeney in 2007), this study sheds light on donor behavior. It probes into donors' sentiments regarding the philanthropic tactics and communications they …

Home Is Where The Work Is: How Biases In Managers’ Resource Allocation Decisions Affect Task Performance In Remote Work Environments, Richard D. Mautz Iii

USF Tampa Graduate Theses and Dissertations

As the use of remote and hybrid work arrangements continues to grow, it is important to understand how these arrangements can yield performance. In this paper, I conduct two studies to examine how the remote work environment affects managers’ task assignment decisions across different task types and how those decisions affect workers’ task performance. First, I survey managers, in both a cross-section of industries and specifically in accounting, to study the effect of remote work on their task assignment decisions. Consistent with prior literature and economic theory, I predict and find that managers are more inclined to assign generative tasks …

Through The Looking Glass: Overcoming Algorithm Aversion In Accounting, David E. Watson

USF Tampa Graduate Theses and Dissertations

Artificial intelligence (AI) is growing rapidly in the accounting field as audit firms invest heavily in technology to enhance audit efficiency and effectiveness. Existing research reveals two contrasting behaviors: algorithm aversion, where individuals are reluctant to rely on algorithms even if their recommendations are equivalent to humans, and algorithm appreciation, where individuals excessively rely on AI without exercising professional skepticism. This study investigates whether auditors’ algorithm aversion can be mitigated through interventions of providing reliability information and transparency information (explainability) about the AI’s processes in order to enhance auditor reliance on AI tools. The results indicate that the participants were …

2024-03-28 Faculty Welfare & Concerns Committee Meeting Minutes, Morehead State University. Faculty Senate., Faculty Welfare & Concerns Committee.

Faculty Senate Records

Meeting minutes from the Faculty Welfare & Concerns Committee for March 28, 2024.

Beyond The Pitch: Exploring The Process Of Entrepreneurial Sales Communication, Gracemarie Mike Fillenwarth, Emily Nolan

College of Communication & Creative Arts Departmental Research

No abstract provided.

Nebraska Monthly Economic Indicators: March 27, 2024, Eric Thompson

Leading Economic Indicator Reports

The Leading Economic Indicator-Nebraska rose by a very rapid 3.48% in February 2024. The increase in the leading indicator, which is designed to predict economic growth six months into the future, implies that there will be strong growth in the Nebraska economy during the summer of 2024. Three components of the leading indicator improved significantly during February. There was a sharp increase in manufacturing hours worked, given the continued strong demand for food products. Business expectations also were strong. Respondents to the February Survey of Nebraska Business reported plans to increase sales and employment over the next six months. The …

Sulitest, Tejinder Kaur Billing, Andrea Farro, Dilip Mirchandani, Melissa Tabada Montalbo-Lomboy

Rohrer College of Business Departmental Research

SULITEST is a program that assesses and promotes sustainability knowledge and awareness in college students. It covers four key areas: sustainable societies, human systems, transitioning to sustainability, and individual and systemic change. SULITEST can be a roadmap for developing knowledge and behaviors that lead to a more sustainable world,

Nebraska Monthly Economic Indicators: March 27, 2024

Bureau of Business Research Publications

Nebraska Monthly Economic Indicators, March 27, 2024, from the Bureau of Business Research at the University of Nebraska-Lincoln.

Retention Strategies: A Mixed Methods Research Study On Factors That Motivated Black Educators To Stay And Teach At A K-12 School During A National Crisis, E Jean Pemberton

Graduate Liberal Studies Theses and Dissertations

The purpose of this research study was to improve retention of Black educators of K-12 schools during a national crisis. To do so, this research study investigated Black educators of K-12 schools to determine factors that motivated them to stay and teach during a national crisis. This research used Herzberg's Two-Factor Theory of Motivation- Hygiene for its theoretical framework. A convergent mixed-methods design was used to collect the qualitative and quantitative data, analyze the data separately, and then merge the data to determine the findings from this research study (Creswell, 2018). The data collected was from Black educators of K-12 …