Accounting Commons^™

اثر الوعي الضريبي في زيادة العوائد الضريبية دراسة تحليلية في الهيئة العامة للضرائب فرع الديوانية, علي غانم شاكر, كرار حاتم عطية

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

دور بطاقة العلامات المتوازنة والمقارنة المرجعية في تحسين الاداء بحث تطبيقي في محطات انتاج الطاقة الكهربائية في العراق, عصام حميد الشايع, ستار جبار مبيد الاعاجيبي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

العلاقة بين الابلاغ المالي والانصاف في العرض واثرها في تعزيز جودة المعلومات المحاسبية دراسة تطبيقية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية, غسان علي العبادي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

تدقيق اداء الاجهزة الرقابية ودوره في تحسين الخدمات الصحية بحث تطبيقي في احدى الشركات العامة لتسويق الادوية والمستلزمات الطبية, عقيل دخيل كريم الاعاجيبي, عقيل جابر كاظم, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

قياس القيمة العادلة للموجودات الثابتة على وفق معيار الابلاغ المالي الدولي Ifrs13 دراسة تطبيقية على الشركة العامة للصناعات الصوفية, صفا مهدي راجي, باسم عبد الله كاظم, علي كريم محمد

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

أدارة الأرباح في المصارف الخاصة وأثرها 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.

تطبيق تقنية بطاقة العلامات المتوازنة في تقويم الاداء الاستراتيجي دراسة تطبيقية في مصنع اطارات الديوانية للمدة 2016-2017, صلاح مهدي جواد الكواز, علي تحسين كاظم الخفاجي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

قياس مستوى الافصاح عن التعهيد الخارجي لتكنولوجيا المعلومات وعلاقته بجودة التقارير في المنشآت العراقية دراسة حالة في مصرف الخليج التجاري, فارس عبد الزهره عبد الحسين, ابراهيم جعفر حسين

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.

Accounting And Finance For Supply Chain Managers, Andree Rathemacher

Library Impact Statements

No abstract provided.

Cost Stickiness And Supply Chain Bargaining Power, Binghao (Jimmy) Zhao

Dissertations, Theses, and Capstone Projects

Given the essential role of supply chains in the economy, furthering our understanding of the interactions between trade partners is important. In this paper, I study the relation between cost stickiness and bargaining power over supply chain partners. I document evidence consistent with the argument that firms wield supply chain bargaining power to avoid cost stickiness by shifting high adjustment costs onto their trade partners. In particular, I show that the level of SG&A and COGS stickiness is negatively associated with firms’ bargaining power over their suppliers and customers. My results are robust to using industry competition as an alternative …

Jpmorgan Chase London Whale D: Risk-Management Practices, Arwin G. Zeissler, Andrew Metrick

Journal of Financial Crises

JPMorgan Chase (JPM) prided itself on having the best risk-management practices in the financial industry, having survived the 2007-09 financial crisis in better shape than many competitors. Chief Executive Officer Jamie Dimon often spoke of the bank’s “fortress balance sheet.” A keen focus on risk management is vital to JPM’s longevity, as is the case with all highly leveraged financial institutions. However, the JPM Task Force that investigated the $6 billion 2012 London Whale trading loss concluded that risk-management practices at the bank’s Chief Investment Office (CIO), the unit in which the loss occurred, were given less scrutiny by senior …

Does Auditor Busyness Influence Audit Outcome? Further Evidence, Sze Man Lau

Lingnan Theses (MPhil & PhD)

Previous studies examining whether and how auditor busyness influences audit outcome use auditors' clientele size as a proxy for auditor busyness. The result of these studies may be biased due to the endogeneity arising from the selection of clients by auditors as well as the selection of auditors by clients. By leveraging on the natural disasters as exogenous events to clients, I study whether the auditor busyness, induced by the additional assurance work performed for disaster-affected clients, influences the audit outcome of the non-disaster-affected clients (i.e.: the remaining clients). Consistent with the Limited Attention Theory (Cherry, 1953; Kahneman, 1973), I …

Corruption Norms And Corporate Tax Avoidance In A Weak Institutional And Environment : Evidence From Alcohol Consumption In China, Can Flora Guo

Lingnan Theses (MPhil & PhD)

Both anecdotal and empirical evidence suggests a relation between cultural norms and illegitimate corporate behaviour. The mechanisms through which cultural norms exert effect on corporate behaviour include socialization, learning and networking, and employee selection. Being among the most significant elements of traditional Chinese culture, alcoholic drinking is the prime lubricant for social interactions and often serves to facilitate business dealings and exchange of favours. It is widely believed that drinking is a hotbed of power abuse and corruption. In order to improve our understanding of the determinants of corporate behaviour, this study is aimed at examining whether corruption norms inferred …

Product Categories As Judgment Devices: The Moral Awakening Of The Investment Industry, Diane-Laure Arjaliès, Rodolphe Durand

Business Publications

Product categories are more than classification devices that organize markets; when reflecting market actors' purposes, they are also judgment devices. Taking stock of the literature on product categories and drawing on the distinction between the faculties of knowing and judging, we elaborate a framework that accounts for how and why market actors include or exclude normative attributes in a product category definition. Based on a field study of the development of Socially Responsible Investment (SRI) funds in France, we describe the phases and conditions of a judgment framework for category definition, for both established and nascent categories. We discuss implications …

College Of Business Dean's Report: 2018-2019, Ryan Butt

College of Business Dean’s Reports

No abstract provided.

Two Essays On Investor Attention, Investor Sentiment, And Earnings Pricing, Qiuye Cai

Theses and Dissertations in Business Administration

This dissertation proposes novel direct measures for both firm-level and market-level investor attention and investor sentiment and provides new empirical evidence on the effects of investor attention and investor sentiment on earnings pricing.

The first essay proposes novel direct measures for both market-level and firm-level attention using user activity data from StockTwits.com. To the best of my knowledge, this is the first direct measure of market-level attention. By measuring market-level and firm-level attention separately, I am be able to not only distinguish between attention allocated on market level and firm level but also detach attention from equilibrium outcomes. I document …

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 …

Analisa Produk Asuransi Minyak Dan Gas Bumi Dalam Kegiatan Oprasional Usaha Hulu Offshore Pertamina, Kuncoro Haryo Pribadi, Annisa Pratiwi

Jurnal Administrasi Bisnis Terapan

Indonesia as a country that has a lot of natural wealth and natural beauty is famous to reach all corners of the world. Many mining goods owned by the Indonesian nation include: petroleum, gold, silver, nickel, manganese, wood and so on as well as the largest natural gas owned by Indonesia in the world. Thus, we must also be able to make use of the riches wisely and be used as well as possible to be used for the prosperity of the people. The government made various regulations to open mining, process mining products and obtain mining products and channel …

Analisis Faktor-Faktor Pada Pelayanan Tempat Usaha Ritel Indomaret Di Kelurahan Kukusan Depok, Mohammad Ridha, Winda Rohmatul Mardiananingrum

Jurnal Administrasi Bisnis Terapan

Retail industry in Indonesia in recent years experiencing sluggishness due to the rapid growth of online business. Already seen some department stores like Matahari and Lotus has closed its outlets. While this is detected a significant decrease is the fashion retail garment business, and began to affect other sectors such as electronics and furniture. The onslaught of entrepreneurs can also threaten the conventional retail industry in food and household needs such as hypermarkets, supermarkets and convenience stores. The online entrepreneurs have started selling food through social media such as instagram and facebook. The strength of conventional retail business is the …

Key Factors In Implementing Knowledge Management System Based On Project Management (Case Study Pusilkom Ui), Fikri Akbarsyah Anza

Jurnal Administrasi Bisnis Terapan

Digital transformation in every public sector (E-government) already happened this past year. Though, from many IT Projects that previously ran, in average only 15% projects that can be said succeed. Many projects that failed caused by bad strategic and planning, bad management of human resources, lack of technological preparation, lousy implementation without proper preparation and proper acceptance testing. IT Projects are very costly, so we need to handle those problems with appropriate project management. One of the best ways to realize appropriate project management is using a project management system that can utilize proper knowledge management as well. Using post-positivism …

Perhitungan Biaya Satuan Metode Tradisional, Metode Activity Based Costin Studi Kasus : Klinik Hemodialisa Depok, Supriadi Supriadi

Jurnal Administrasi Bisnis Terapan

The purpose of the study is to compare the unit cost calculation method between the Activity Based Costing (ABC) method and the Traditional method. The object used is Hemodialysis (HD) service in a Hemodialysis Clinic in Depok, West Java. This research is a descriptive study, where the data used is secondary data from financial and non-financial records during January 2018 to December 2018 from the HD Clinic. This data is processed to determine the HD service unit costs using 2 methods namely the ABC and Traditional methods. The results of unit cost calculations using 2 methods do not make a …

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 …

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.

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.

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.

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.

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.