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Articles 1111 - 1140 of 2394
Full-Text Articles in Accounting
Tax Trends, E. S. Linett
Spotlight: Transportation Expenses-Clarification Of Rev. Rul. 76-453 Requested, Roger Miller
Spotlight: Transportation Expenses-Clarification Of Rev. Rul. 76-453 Requested, Roger Miller
Tax Adviser
No abstract provided.
Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick
Washington Report: Tax Division’S Comments On Proposed Regs. Under Sec. 861, Thomas R. Hanley, Roger Miller, William C. Penick
Tax Adviser
No abstract provided.
Accelerating The Benefit Of Deemed-Paid Foreign Tax Credits, John L. Kramer, James E. Wheeler
Accelerating The Benefit Of Deemed-Paid Foreign Tax Credits, John L. Kramer, James E. Wheeler
Tax Adviser
No abstract provided.
Tax Complexity And The Tax Practitioner, James S. Eustice
Tax Complexity And The Tax Practitioner, James S. Eustice
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 10, Number 6, June 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended May 1979, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Spotlight, Robert F. Manning
Tax Clinic, William T. Diss
’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman
’76 Act Hits The Tropics: The Improved Investment Climate In Puerto Rico, Barry Klingman
Tax Adviser
No abstract provided.
Tax Reform Act Of 1976- What’S In It For Business?, Dean A. Adams
Tax Reform Act Of 1976- What’S In It For Business?, Dean A. Adams
Tax Adviser
No abstract provided.
The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid
The Impact Of Stocks Traded In The Iraq Stock Exchange On Bank Credit Rates For The Period 2008–2023, Waleed Ashour Khalid
Muthanna Journal of Administrative and Economics Sciences
Trading volumes are one of the most important indicators of liquidity in financial markets. Although the Iraqi banking system has experienced liquidity turmoil since 2003, this has led to a significant decline in the stock market. This study aims to investigate the impact of trading volumes on bank credit in the Iraq Stock Exchange. Based on a sample of 60 companies listed on the Iraq Stock Exchange and 18 banks, the study spanned a 15-year period, from 2008 to 2023. Using the least squares method, we demonstrated the relationship between the liquidity of stocks traded in Iraqi financial markets and …
The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood
The Role Of Modern Costing Techniques (Green Target Costing, Total Quality Management) In Reducing Production Costs And Achieving Sustainable Development Goals: “An Exploratory Study In The Iraqi Stock Market”, Mawj Abbas Jasim Alhchaimi, Ali Mahdi Hameed, Fatimah Flayyih Oudah, Adnan Kadhum Matrood
Muthanna Journal of Administrative and Economics Sciences
Costing techniques, such as Green Target Costing and Total Quality Management, play a crucial role in achieving sustainable development goals. These techniques assist organizations in achieving integration between economy, environment, and society, leading to sustainable development. Green Target Costing helps identify and reduce environmental costs, encouraging companies to use resources efficiently, and contributing to sustainable development goals. Additionally, Total Quality Management improves quality, reduces costs, and promotes a quality culture within the organization, ultimately contributing to sustainable development through enhanced institutional performance. The use of these costing techniques, Green Target Costing and Total Quality Management, enables organizations to achieve sustainable …
The Role Of Visible Management Practices In Reducing Administrative Corruption, An Exploratory Study Of The Opinions Of A Sample Of Employees At The Technical Institute / Mosul, Yasser Salem Hussein Ahmed, Raghad Mohammed Yahya Suleiman Kharoufa
The Role Of Visible Management Practices In Reducing Administrative Corruption, An Exploratory Study Of The Opinions Of A Sample Of Employees At The Technical Institute / Mosul, Yasser Salem Hussein Ahmed, Raghad Mohammed Yahya Suleiman Kharoufa
Muthanna Journal of Administrative and Economics Sciences
The research aims to determine the extent to which visual management, with its extended dimensions (setting work requirements, eliminating and purifying, and reducing waste), can limit its administrative impact in the research organization. The research problem crystallized in raising the following questions: What is related to the agreement and influence between management practices and management even after the management director? to achieve what the current research sought, the descriptive analytical approach was adopted. The study community was identified in the Technical Institute-Mosul, which is one of the formations affiliated with the Northern Technical University to apply the analytical aspect of …
Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani
Exploring The Relationship Between Quality Audits Performance Metrics And Compliance Within Healthcare Quality Management Systems, Abdulrahman Abdullah Alrahmani
Muthanna Journal of Administrative and Economics Sciences
This research examines the complex interconnections for quality audits, performance measurements, and compliance rates inside a healthcare quality management system by analyzing data coming from 500 patients across several departments within a single hospital. The study adopts a quantitative methodology, including diverse healthcare quality metrics such as patient satisfaction, infection rates, readmission rates, and medical mistakes. Statistical analysis indicated a robust positive connection (r = 0.808, p < 0.05) between quality audit scores, and performance measures, indicating, that elevated audit scores strongly predicted superior hospital performance. The association between compliance rates, and performance measurements used to be poor (r = 0.004, p > 0.05), indicating a more intricate interaction within the quality management system analysis for departments including Cardiology, Neurology, Orthopedics, Pediatrics, and General Medicine revealed comparable trends, alongside correlation values between 0.77, and 0.83. ANOVA …
The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed
The Role Of The Liquidity Gap In Credit Expansion - An Analytical Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Laila Abdul Karim Mohammed
Muthanna Journal of Administrative and Economics Sciences
This research aims to analyze the specificity of succession between nine and the expansion of credit on the establishment consisting of five private Iraqi commercial banks for the period (2014-2023). The research may be conducted at the level of descriptive analysis with standard employment trends and relative analyses and analysis of these ratios by relying on the following financial data of the banks under study and analyzing them, The research results showed that all the banks studied have a positive liquidity gap, but this excess liquidity was not reflected in credit expansion, as Iraqi banks behave conservatively in investing their …
The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas
The Impact Of Applying Of International Financial Reporting Standards (Ifrs) On The Quality Of Financial Information: Exploratory Study Of A Sample Of Academic Specialists Accounting And University Staff In The Kurdistan Region Of Iraq, Adil Abdulqader Mustafa Almzory, Firas Akram Mohammed Al-Aqrawi, Dlawar Qader Abbas
Muthanna Journal of Administrative and Economics Sciences
The objective of this study is to examine the qualitative characteristics of financial information and analyze their relationship with International Financial Reporting Standards (IFRS) and to investigate the perspectives of the study sample regarding the impact of IFRS on the quality of financial information Which shows that the research problem from the main and sub-questions is whether the International Financial Reporting Standards (IFRS) significantly affect the quality of financial information and the basic qualitative aspects of financial information. In this research, have been used primary data. Primary data have been collected through the answers received from Sample of Academic Specialists …
The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi
The Impact Of Media Convergence On Accounting Information System Effectiveness: A Contingency Conditions Perspective, Haetham H. Kasem Alkhaffaf, Alaa A. D. Taha, Arsalan Ibraheem Alafandi
Muthanna Journal of Administrative and Economics Sciences
This research investigates the effect of media convergence on AIS in SMEs in Iraq during emergencies. The adopted research methodology was quantitative in nature in which 301 accountants participated in the study, and the phenomenon was measured using partial least squares structural equation modelling (SEM-PLS). The findings reveal the net benefits of decision-making and demonstrate how useful they are for Iraqi SMEs to consider while making decisions based on the factors like civil strife and the COVID-19 outbreak. This research contributes to the literature by analysing the MCI according to the hypothetical model in the context of Iraqi SMEs and …
Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan
Developing Islamic Finance Products Between Shari Ah Compliance And Contemporary Innovation, Safaa Faleeh Hassan
Muthanna Journal of Administrative and Economics Sciences
The research aims to explore ways to reconcile adherence to the sharia principles governing Islamic financial products. The study examines how the established values and principles of the Islamic financial system contribute to enhancing trust and legitimacy, while innovation facilitates the adoption of modern financial technologies and instruments to meet evolving market needs. Drawing on a review of literature and applied studies, the research provides a theoretical framework that links the preservation of Sharia heritage with the introduction of new initiatives designed to boost efficiency and flexibility in financial services. Additionally, the study discusses the challenges that institutions face in …
The Smart Organization And Its Role In Enhancing The Quality Of Hybrid Education Through Outstanding Performance An Analytical Study Of The Opinions Of A Sample Of Professors From The College Of Medicine At The University Of Karbala, Muntadhar Zuhair Hassan
Muthanna Journal of Administrative and Economics Sciences
The research aims to demonstrate the role of the smart organization in enhancing the quality of hybrid education through the mediating role of outstanding performance, applied to a sample of professors at the College of Medicine at the University of Karbala. The research variables included (the smart organization, its dimensions of behavioral competence, strategic vision, and supportive incentive system. The dependent variable was hybrid education, its dimensions of physical and digital dimensions, and institutional support. The mediating variable was outstanding performance, its dimensions of financial perspective, customer perspective, and learning and growth). The questionnaire was used as a tool for …
(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi
(Transmuted Lower Record Type Rayleigh Pareto Distribution) Proposal: Characteristics And Application, Osama Abdul Azeez Kadhim Al-Quraishi
Muthanna Journal of Administrative and Economics Sciences
In many scientific applications, data follow a pattern indicating a rapid decline in the probability of survival over time. The Rayleigh Pareto distribution is often used to model these patterns, but it sometimes lacks sufficient accuracy in representing the points that occur at the beginning of failure. In the practical aspect, most people are exposed to sudden death as a result of respiratory infection, especially in old age, so we need distributions that are more consistent to solve these problems. The aim of the research is to study a new formula for the Rayleigh Pareto distribution by adding an additional …
The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed
The Role Of Strategic Alignment In Achieving Sustainable Competitive Advantage-An Analytical Study At Al-Maaref University College, Ali Ahmed Mohammed
Muthanna Journal of Administrative and Economics Sciences
This study aims to determine the role of strategic alignment as an independent variable and its correlation with sustainable competitive advantage as a dependent variable at Al-Maarif University College. The researcher employed a descriptive-analytical methodology, which comprised a cohort of faculty members from the college, with a sample size of 72 respondents. The researcher employed a questionnaire as the primary instrument for data collection, utilising the statistical software (SPSS) in conjunction with (Excel) for data analysis. Research has demonstrated a direct correlation and beneficial effect of strategic alignment in its dimensions (communication, value, governance, partnership, infrastructure, skills) on sustainable competitive …
Prediction Of Cash Flows: Selection Of A Sustainable Model, Arslan Qayyum, Aniqa Arslan, Muhammad Asadullah
Prediction Of Cash Flows: Selection Of A Sustainable Model, Arslan Qayyum, Aniqa Arslan, Muhammad Asadullah
Business Review
This study addresses the limited evidence on cash flow prediction in Pakistan by examining how aggregate and disaggregated accrual-based models forecast future cash flows of non-financial firms. Using 20 years of firm-level data and panel regression with lag structures, we compare five models under AIC, SIC, SSE, and PIC criteria. The results show that combining aggregated cash flows with disaggregated accruals provides the most accurate three-year forecasts. This finding extends prior work in Pakistan by offering a more sustainable prediction framework. The implications are significant for accounting regulators. It is also suggesting the adoption of enhanced reporting practices under IAS-7 …
Optimizing Executive Cash Bonuses: The Nonlinear Impact Of Executive Cash Bonuses And Strategic Fit, Yao-Tien Lee, Chun-Chia (Amy) Chang, Fang Yang, Beu (Eve) Lee
Optimizing Executive Cash Bonuses: The Nonlinear Impact Of Executive Cash Bonuses And Strategic Fit, Yao-Tien Lee, Chun-Chia (Amy) Chang, Fang Yang, Beu (Eve) Lee
All Faculty Scholarship (Archived)
This study examines how aligning executive cash bonuses with firm strategic orientation influences firm performance. While prior research mainly focuses on stock-based incentives and linear effects, we address critical gaps by analyzing cash bonuses and exploring nonlinear relationships using polynomial regression and response surface analysis. We adopt Miles and Snow’s typology and focus on prospector and defender firms, representing the two ends of the strategic continuum. Our findings indicate that aligning executive cash bonuses and firm strategy significantly enhances future performance. Neither cash nor stock incentives alone, without strategic alignment, substantially improve performance. Polynomial regression results reveal an inverted U-shaped …
Washington Report: Professional Advertising: The Treasury’S View, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division
Washington Report: Professional Advertising: The Treasury’S View, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Deductibility Of Compromise Settlements, Jerome S. Horvitz, Michael J. Tucker
Deductibility Of Compromise Settlements, Jerome S. Horvitz, Michael J. Tucker
Tax Adviser
No abstract provided.
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, David K. Carlson
Estate Planning: Significant Recent Developments Concerning Estate Planning (Part Iv), Byrle M. Abbin, David K. Carlson
Tax Adviser
No abstract provided.
Tax Consequences Of Reorganization Under Chapter X Of The Bankruptcy Act, Daniel E. O'Keefe
Tax Consequences Of Reorganization Under Chapter X Of The Bankruptcy Act, Daniel E. O'Keefe
Tax Adviser
No abstract provided.