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Articles 601 - 620 of 620
Full-Text Articles in Accounting
استعمال مصفوفة التحليل الاستراتيجي Swot لتقويم الأداء الجامعي, خالد صباح علي, كريمه عباس جعيلو, وعد هادي عبد الحساني
استعمال مصفوفة التحليل الاستراتيجي Swot لتقويم الأداء الجامعي, خالد صباح علي, كريمه عباس جعيلو, وعد هادي عبد الحساني
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى ابراز اهمية تقويم اداء الجامعات الحكومية نظرا لما يوفره من معلومات عن الكفاءة والفاعلية وذلك من خلال وضع انموذج مقترح لتقويم اداء الجامعات العراقية باعتماد التحليل الاستراتيجي swot ، وتنبع مشكلة البحث من مشكلة ان تقويم الاداء المستند الى الاجراءات التقليدية لا يعد فعالا مما يؤدي الى الضعف في اعطاء صورة واضحة وشاملة عن أداء المؤسسة التعليمية ما لم يقترن بأدوات اخرى حديثة في تقويم اداء الجامعات الحكومية بشكل خاص من اجل الوقوف على مستوى كفاءة وفاعلية الأداء فيها. وأستند البحث إلى فرضية أساسية مفادها ” الاعتماد على ادوات التحليل الاستراتيجي swot في تقويم اداء الجامعات الحكومية …
اثر الوعي الضريبي في زيادة العوائد الضريبية دراسة تحليلية في الهيئة العامة للضرائب فرع الديوانية, علي غانم شاكر, كرار حاتم عطية
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
يعد الوعي ضرورة أساسية في أية قضية فهو عامل إبداع مضاف، واستناداً إلى هذا الفهم فإن مسالة الوعي بأهمية الضريبة ودورها يقود إلى انتقالها من فكرة الجباية المجردة، إلى فكرة جديدة يكون مفادها الالتزام الضريبي اختياراً حراً يمارسه الإفراد بوعي لمدلولاته المختلفة وسيقود في النهاية إلى اعتبار الضريبة واجباً وطنياً يؤول نفعها إلى الجميع بصورة أو بأخرى. ويهدف البحث الى بيان الدور المهم والفاعل الذي يمكن ان تلعبه المؤسسات بمختلف اشكالها في نشر الوعي الضريبي لدى المكلفين لما لهذا الدور من أثر واضح في تقليل حالات التهرب الضريبي وزيادة العوائد الضريبية من خلال إدراكهم أهمية الاسهام في تحمل الأعباء العامة …
ممارسة مجالات المراجعة الخارجية للأداء البيئي في السودان المحددات والمأمول لتغيير الممارسة الحالية, فتح الاله محمد احمد محمد, محمد اسحاق عبد الرحمن عيسى, سالم العجيب سالم العجب
ممارسة مجالات المراجعة الخارجية للأداء البيئي في السودان المحددات والمأمول لتغيير الممارسة الحالية, فتح الاله محمد احمد محمد, محمد اسحاق عبد الرحمن عيسى, سالم العجيب سالم العجب
Muthanna Journal of Administrative and Economics Sciences
تناولت الدراسة الممارسة الحالية لمجالات المراجعة الخارجية للأداء البيئي في السودان، حيث هدفت إلى التعرف على العلاقة بين المحددات المتعلقة بالمنشأة، والمحددات المتعلقة بمراجعي الحسابات أنفسهم، والمحددات المتعلقة بالبيئة الخارجية والتشريعات الحكومية وبين مستوى ممارسة مجالات المراجعة الخارجية في بيئة الاعمال السودانية ومن ثم تقديم بعض الإجراءات والممارسات التي يمكن أن تساهم في تطوير عملية مراجعة الأداء البيئي في السودان. ولتحقيق اهداف الدراسة تم اعداد استمارة استبيان وزعت على المراجعين الخارجيين بولاية الخرطوم حيث بلغ حجم العينة (200) مراجع خارجي. توصلت الدراسة إلى أن أبرز المحددات تمثلت في عدم اهتمام منشآت الأعمال بمراجعة الأداء البيئي والافصاح عنه في التقارير والقوائم …
Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei
Factors Influencing Activity-Based Costing (Abc) Success Implementation : A Study Among Manufacturing Firms In China., Zhang Yi Fei
Student Works (2010-2019)
Nowadays firms are experiencing a constant changing business context. Accurate costing information is crucial for any firms to survive and stay competitive. However, traditional volume based costing systems are subjected to many criticisms due to the failure to provide firms with a reliable, accurate and timely costing information. Activity-Based Costing (ABC) was introduced by Cooper and Kaplan (1988) to address the shortcomings of the traditional costing systems, and it is more suitable to assist management in strategy formulation, implementation and evaluation in today‟s advanced business environment. Motivated by the benefits of ABC, a number of researchers have conducted various studies …
Research On The Cost Control System Of Sq Corporation, Yang Zhao
Research On The Cost Control System Of Sq Corporation, Yang Zhao
World Maritime University Dissertations
No abstract provided.
Anheuser-Busch And The Eu, Keith Tolbert
Anheuser-Busch And The Eu, Keith Tolbert
Undergraduate Theses and Capstone Projects
The following paper provides analysis of Anheuser-Busch, its current position within the European Union (EU), and its opportunities/threats that exist in the EU. Included is background information about Anheuser-Busch containing its products, financial condition, and major competitors within the EU. I have provided extensive analysis o f the areas of concern for Anheuser-Busch in the EU as well as recommendations for the company to consider. The major market for opportunity covered is Germany. Anheuser-Busch is not a current competitor in Germany, however, possible expansion opportunities into the country is addressed. Additionally, a realistic outlook of Anheuser-Busch’s future other EU countries …
A Comparative Study Of Selected Measures Of Performance Of Organizations Before And After Obtaining Iso 9000 Certification As Compared To The S&P 500 Index, Gregory K. Arbuckle
A Comparative Study Of Selected Measures Of Performance Of Organizations Before And After Obtaining Iso 9000 Certification As Compared To The S&P 500 Index, Gregory K. Arbuckle
All-Inclusive List of Electronic Theses and Dissertations
"One of the most significant changes in international business is the recent movement toward quality awareness. Although still embryonic, acceptance of the importance of quality and reliability is being recognized as a critical factor for the sale of many products and services in business operations and in performance worldwide" (Joubert, 1998, ,i 1 ). Over time, there have been many management systems developed to improve quality such as TQM, Malcolm Baldrige and Six Sigma; two of the largest and/or newest being ISO 9000 and QS 9000. The literature is unclear as to which systems actually work and which do not. …
An Analysis Of The Federal Acquisition Streamlining Act And The Clinger-Cohen Act And Their Effect On Cost Overruns In Department Of Defense Contracts, Andrew K. Mosier
An Analysis Of The Federal Acquisition Streamlining Act And The Clinger-Cohen Act And Their Effect On Cost Overruns In Department Of Defense Contracts, Andrew K. Mosier
Theses and Dissertations
This thesis examines the impact of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act on cost overruns in Department of Defense (DoD) contracts. Many officials believe that we must change the way we do business to meet the new post-Cold War national security challenges Changing the way we do business means reforming the acquisition process to deliver weapons systems faster and cheaper. The FASA and the Clinger-Cohen Act made more changes to the acquisition process than any other policy had in the ten years preceding. This research effort studied 220 contracts completed between December 31, 1993 …
The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark
The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark
Theses and Dissertations
Organizations are continually forced to implement changes due to a myriad of external and internal influences, Despite the fact that organizations are predominantly in a perpetual state of change, recent research has shown that nearly 75% that have initiated large-scale change efforts have not realized the significant organizational improvements that were intended, As a preemptive measure, organizational managers are being encouraged to gauge their organization's readiness prior to implementing change initiatives, Unfortunately, over 40 unique instruments currently exist that purport to measure some aspect of readiness, Because of limited perspective, no one instrument has emerged as the standard and they …
Evaluation Of Personnel Parameters In Software Cost Estimating Models, Steven L. Quick
Evaluation Of Personnel Parameters In Software Cost Estimating Models, Steven L. Quick
Theses and Dissertations
Software capabilities have steadily increased over the last half century. The Department of Defense has seized this increased capability and used it to advance the warfighter's weapon systems However, this dependence on software capabilities has come with enormous cost. The risks of software development must be understood to develop an accurate cost estimate.
Exploring The Diversification Discount: A Focus On High-Technology Target Firms, Donald F. Adkins Jr.
Exploring The Diversification Discount: A Focus On High-Technology Target Firms, Donald F. Adkins Jr.
Theses and Dissertations
When firms choose to acquire others, those acquisitions can either be considered diversifying or non-diversifying. Whether the firm diversifies or not has been shown to affect the post-acquisition performance of that firm. Past merger and acquisition (M&A) research has identified a "diversification discount" when firms diversify through M&A activity. However managers continue to diversify, posing the question, "Why do firms continue to diversify in the face of research indicating negative post-acquisition performance"? The answer may be found in that much of the past research has treated all acquisitions the same by analyzing a wide cross-section of acquisitions from industries of …
Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore
Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore
Theses and Dissertations
Cost Growth in Department of Defense (DoD) major systems has been an ongoing problems for more than 30 years. Previous research has demonstrated the use of two-step logistic and multiple regression methodology to predicting cost growth produces desirable results traditional single-step regression. This research effort validates, and further explores the use of a two-step procedure for assessing DoD major weapon system cost growth using historical data. We compile programmatic data from the Selected Acquisition Reports (SARs) between 1990 and 2001 for programs covering all defense departments. Our analysis concentrates on cost growth in procurement dollar accounts for the Engineering and …
Integrating Cost As An Independent Variable Analysis With Evolutionary Acquisition - A Multiattribute Design Evaluation Approach, Marc T. Lewis
Integrating Cost As An Independent Variable Analysis With Evolutionary Acquisition - A Multiattribute Design Evaluation Approach, Marc T. Lewis
Theses and Dissertations
Guidance from the Under Secretary of Defense for Acquisition, Technology, and Logistics (USD(AT&L)) requires 100 percent of defense programs to incorporate cost as an independent variable (CAIV) and evolutionary acquisition (EA) plans within their management baselines. Historically, these two concepts have been implemented independent of one another. In reality, CAIV and EA are tightly coupled, Integration of these two initiatives enables warfighters and developers to better allocate constrained resources, respond to fluctuations in program funding, and plan for future development activities. This research creates a decision tool to assist the DoD acquisition community in satisfying the intent of the USD(AT&L) …
An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley
An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley
Theses and Dissertations
The Air Force Working Capital Fund (AFWCF), a revolving fund established to create a more business-like environment between the Air Force and its customers, is comprised of several divisions providing depot level repairs, supplies and inventory, information technology solutions and transportation services to military customers, Since its establishment, the AFWCF has been the source of much criticism due to its inability to meet its primary goal of operating on a break-even basis. Ideally, the Fund will generate enough revenue from the sale of goods or services to cover its expenses and break-even. Instead, there is either a surplus that must …
A Comparative Analysis Of The Cost Estimating Error Risk Associated With Fly Away Costs Vs Individual Components Of Aircraft, Jonathan D. Ritschel
A Comparative Analysis Of The Cost Estimating Error Risk Associated With Fly Away Costs Vs Individual Components Of Aircraft, Jonathan D. Ritschel
Theses and Dissertations
A shrinking workforce, unstable budgets, and rapidly changing objectives under stricter time constraints characterize today's cost analysis and acquisition environment. In concert with this environment, cost analyst positions have rapidly decreased as demonstrated by Aeronautical Systems Centers 54% decline in total authorized slots from 1992 to 2001. The question is how to deal with this more with less' mentality. The purpose of this research is to investigate and measure the risks associated with taking a macro versus micro approach to aircraft cost estimation. By analyzing the fidelity of a cost estimate developed at the flyaway cost level versus a cost …
Multiple Case Comparison Of The In-Transit Visibility Business Process, Michael L. Horsey
Multiple Case Comparison Of The In-Transit Visibility Business Process, Michael L. Horsey
Theses and Dissertations
Over the past decade, the Department of Defense has developed an In-transit Visibility capability. Despite significant funding and research in developing this capability, the initial deployment in support of Operation ENDURING FREEDOM (OEF) in 2001 highlighted an ongoing problem to achieve ITV within the U.S. Air Force. Initial results from Headquarters USAF initiated studies point to a need to focus on business processes related ITV management. This research employed a multiple case study design embedded in a functional benchmarking process to solicit ITV management "best practices" from leaders in the civilian logistics industry and to identify gaps between their practices …
An Analysis Of The Implementation Of Acquisition Reform Initiatives And Contract Cost Variance, Mark A. Holbrook
An Analysis Of The Implementation Of Acquisition Reform Initiatives And Contract Cost Variance, Mark A. Holbrook
Theses and Dissertations
This thesis examines the impact of acquisition reform initiatives implemented since 1993 on contract cost performance. Many initiatives implemented during the 1990s focused on saving the government money in procuring weapon systems. For decades, cost overruns have plagued Department of Defense weapons systems development and procurement costing the government money. The passage of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act of 1996, marked significant congressional action on aiding the Department of Defense develop and procure systems cheaper. Conclusions drawn in this thesis may aid leadership in supporting current initiatives and drafting new changes.
Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough
Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough
Theses and Dissertations
The purpose of this thesis was to develop cost per flying hour factors for the operations and maintenance (O&M) phase of the satellite life cycle. At a time when space system platforms are becoming some of the most strategic weapons in the military arsenal, it is critical that accurate cost models and factors be developed to assist in budgeting for the O&M of these assets.
Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker
Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker
Theses and Dissertations
Modernization is a critical component of the current transformation effort within the Department of Defense (DoD) Effective and efficient modernization planning will provide for the improved allocation of limited funding. The Air Force currently conducts capabilities based modernization planning to identify shortfalls. Air Combat Command (ACC) utilizes multi-objective decision analysis (MODA) techniques to support the modernization planning process (MPP). A MODA model has been created to identify and quantify capability shortfalls across a diverse range of mission areas. Groups of subject matter experts are utilized to provide model inputs improving the usefulness and credibility of the model. The intent of …
Weighted Average In Process Costing, S P Deshpande
Weighted Average In Process Costing, S P Deshpande
IIMB Management Review
Process Costing is achieved by the use of two methods, namely, FIFO method and the weighted average method. Practical consideration make the latter method more acceptable though it is not recognised approach. This paper deals with one of the alternate approaches and is compared with the standard approach.