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Full-Text Articles in Accounting

Cohesiveness Dan Peran Literasi Keuangan Dalam Meningkatkan Competitive Advantages Bumdes Merealisasikan Produk Unggulan Wisata Situ Cisanti, Deni Danial Kesa Dec 2019

Cohesiveness Dan Peran Literasi Keuangan Dalam Meningkatkan Competitive Advantages Bumdes Merealisasikan Produk Unggulan Wisata Situ Cisanti, Deni Danial Kesa

Jurnal Administrasi Bisnis Terapan

This paper discusses the ability of Village-Owned Enterprises (Bumdes) to use financial literacy instruments operating in Situ Cisanti. According to research findings Bumdes financial literacy increases with financial training, where the training trains management in making strategic decisions. The level of financial literacy or financial literacy of the stakeholders participating in this study is higher, and the tendency of participation rates is quite high when it is associated with investment and a sense of concern in actively advancing Village Owned Enterprises (cohesiveness). Communication and information barriers between organisations and the production department support the formation of superior products derived from …


Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem Dec 2019

Who Decides What Is Publishable? Empirical Study On The Influence Of A Journal’S Editorial Board On The Observed Paradigm Shift In Us Academic Accounting Research, Khalid R. Al-Adeem

The North American Accounting Studies

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the line of research before the changes may no longer be perceived as popular once the accounting academic community adopts a new paradigm. A researcher aiming to publish in leading accounting journals controlled by the promoters of this new dogma should be aware what ideas are deemed “interesting” under the predominant paradigm. In this vein, this study finds that …


Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup Dec 2019

Editor's Forward - Volume 2, Issue 1 - 2019, Carol Jessup

The North American Accounting Studies

No abstract provided.


Analisis Beban Kerja Dengan Metode Time And Emotion Study Di Unit Sekretariat Rumah Sakit X, Nur Fadilah Dewi, Dwi Yulisty Cahya Hidayat Dec 2019

Analisis Beban Kerja Dengan Metode Time And Emotion Study Di Unit Sekretariat Rumah Sakit X, Nur Fadilah Dewi, Dwi Yulisty Cahya Hidayat

Jurnal Administrasi Bisnis Terapan

The mismatch between workload and number of secretarial staff is a problem that needs to be examined. This research aims to determine the workforce needs of the workload of employees in the X Hospital secretariat unit with the time and motion study method. Methodology: the study was conducted by cross sectional observational activity of the activities and workload of the secretariat personnel (three people) using the time and motion study method, observations were made on three activities namely productive, unproductive and personal activities. Form / check list and stopwatch are used to calculate the time needed for each activity, and …


راس المال الروحي: منظور معاصر لاستنهاض سلوك المواطنة التنظيمية: من خلال الدور الوسيط للملكية النفسية, كمال كاظم الحسيني Dec 2019

راس المال الروحي: منظور معاصر لاستنهاض سلوك المواطنة التنظيمية: من خلال الدور الوسيط للملكية النفسية, كمال كاظم الحسيني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


تحالف العلامة التجارية وعلاقته بأدراك الزبائن العراقيين لمنتجات شركات السيارات دراسة تحليلية لعينة من زبائن شركتي هيونداي وكيا من العراقيين, احمد منخي كشيش Dec 2019

تحالف العلامة التجارية وعلاقته بأدراك الزبائن العراقيين لمنتجات شركات السيارات دراسة تحليلية لعينة من زبائن شركتي هيونداي وكيا من العراقيين, احمد منخي كشيش

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


القطاع الزراعي ودوره في معالجة البطالة في محافظة المثنى للمدة من 2003-2017, مقداد جاسم عبد, وضاح رحيم راهي, حيدر طالب موسى Dec 2019

القطاع الزراعي ودوره في معالجة البطالة في محافظة المثنى للمدة من 2003-2017, مقداد جاسم عبد, وضاح رحيم راهي, حيدر طالب موسى

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


استعمال بطاقة العلامات المتوازنة في تقويم الأداء بحث تطبيقي في محطة انتاج الكهرباء في السماوة, عصام حميد الشايع, ستار جبار مبيدر Dec 2019

استعمال بطاقة العلامات المتوازنة في تقويم الأداء بحث تطبيقي في محطة انتاج الكهرباء في السماوة, عصام حميد الشايع, ستار جبار مبيدر

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


دور التكامل بين تقنيتي بطاقة العلامات المتوازنة وإعادة هندسة العمليات في تقويم وتحسين الأداء الاستراتيجي دراسة تطبيقية في مصنع إطارات الديوانية للمدة (2016-2017), علي تحسين كاظم الخفاجي Dec 2019

دور التكامل بين تقنيتي بطاقة العلامات المتوازنة وإعادة هندسة العمليات في تقويم وتحسين الأداء الاستراتيجي دراسة تطبيقية في مصنع إطارات الديوانية للمدة (2016-2017), علي تحسين كاظم الخفاجي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


دور جودة الابلاغ المالي في جذب الاستثمار الاجنبي المباشر دراسة استطلاعية لاراء عينة من موظفي هيئة استثمار المثنى, علي ناظم عبد الامير الشيخ Dec 2019

دور جودة الابلاغ المالي في جذب الاستثمار الاجنبي المباشر دراسة استطلاعية لاراء عينة من موظفي هيئة استثمار المثنى, علي ناظم عبد الامير الشيخ

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


اثر قياس كفاءة راس المال الفكري على الأداء المالي للوحدات الاقتصادية دراسة في عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, علي عبد الرزاق العبودي, سعود جايد مشكور, جعفر فالح ناصر Dec 2019

اثر قياس كفاءة راس المال الفكري على الأداء المالي للوحدات الاقتصادية دراسة في عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, علي عبد الرزاق العبودي, سعود جايد مشكور, جعفر فالح ناصر

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


دور المعرفة التسويقية في تحسين القدرة التنافسية دراسة تطبيقية على الصناعات الكهربائية الأردنية, ظاهر رداد قرشي Dec 2019

دور المعرفة التسويقية في تحسين القدرة التنافسية دراسة تطبيقية على الصناعات الكهربائية الأردنية, ظاهر رداد قرشي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


مدى مساهمة معوضات القيادة في التأثير بجاذبية الايدلوجية التنظيمية لكليات الأهلية بحث تحليلي لآراء عينة من التدريسين في الكليات الاهلية في محافظة كربلاء, ضياح فالح بناي Dec 2019

مدى مساهمة معوضات القيادة في التأثير بجاذبية الايدلوجية التنظيمية لكليات الأهلية بحث تحليلي لآراء عينة من التدريسين في الكليات الاهلية في محافظة كربلاء, ضياح فالح بناي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


تحليل وقياس أثر العوامل التي تحدد سعر الصرف في العراق, عاطف لافي مرزوك, اكرم نعمة علي Dec 2019

تحليل وقياس أثر العوامل التي تحدد سعر الصرف في العراق, عاطف لافي مرزوك, اكرم نعمة علي

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church Dec 2019

Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church

The North American Accounting Studies

Constituents to the accounting profession recommend that educators teach critical thinking skills, thus improving accounting graduates’ abilities to achieve long-term career success. Students in upper division accounting courses possess the basic understanding of accounting principles and are provided new content requiring analysis and evaluation, which makes these courses a good setting for motivating students to develop critical thinking skills. This paper discusses an exercise for upper division accounting courses that provide students the opportunity to examine the challenging concept of goodwill impairment for a parent company with three separate subsidiaries. The suggested exercise requires students to research, properly cite, and …


قاعدة محاسبية محلية مقترحة للمحاسبة عن عقود الايجار, ليث جواد كاظم, عادل حميد صنكور, وعد هادي عبد الحساني Dec 2019

قاعدة محاسبية محلية مقترحة للمحاسبة عن عقود الايجار, ليث جواد كاظم, عادل حميد صنكور, وعد هادي عبد الحساني

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


الفساد الاداري والمالي في القطاع الصحي واثره على تحقيق التنمية المستدامة بحث تطبيقي في احدى دوائر الصحة, حنان عبد الامير كاظم Dec 2019

الفساد الاداري والمالي في القطاع الصحي واثره على تحقيق التنمية المستدامة بحث تطبيقي في احدى دوائر الصحة, حنان عبد الامير كاظم

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


دور الحوكمة الالكترونية في تحقيق التقدير الذاتي للتحاسب الضريبي في الشركات العراقية دراسة تطبيقية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, ليلى بدوي مطوطك Dec 2019

دور الحوكمة الالكترونية في تحقيق التقدير الذاتي للتحاسب الضريبي في الشركات العراقية دراسة تطبيقية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية, ليلى بدوي مطوطك

Muthanna Journal of Administrative and Economics Sciences

No abstract provided.


Financial Analysis And Valuation Of Ani Pharmaceticals, Inc., Olaoluwa Gbolahan Dec 2019

Financial Analysis And Valuation Of Ani Pharmaceticals, Inc., Olaoluwa Gbolahan

Dissertations, Theses, and Projects

ANI Pharmaceuticals is a pharmaceutical company focused on developing, manufacturing, and marketing branded and generic prescription pharmaceuticals. The company has over 40 products and produces liquid, powder and oral solid dose products, including those requiring containment. ANI's line of Rx products is sold to the U.S's largest wholesalers and distributors, smaller regional distributors and chains, as well as the top pharmacy and retail outlets in the country


Comparative Analysis Of Kpmg And Ey, Nichole A. Snow, Hali M. Phillips Dec 2019

Comparative Analysis Of Kpmg And Ey, Nichole A. Snow, Hali M. Phillips

Honors Theses

In the accounting field there are the “Big 4” which as the names implies are the largest 4 accounting firms in world. These firms provide an extensive range of auditing and assurance services (Big 4 Accounting Firms). They are also huge employers and career development centers. The members of this internationally renowned group are Deloitte, PwC, EY, and KPMG (Big 4 Accounting Firms). Below is a brief analysis of two of these firms, KPMG and EY.


Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, Comments Are Requested By February 10, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2019, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, Comments Are Requested By February 10, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2019, December 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Comment Letters On Proposed Statement On Auditing Standards, Amendments To Au-C Sections 725, 730, 930, 935, And 940, December 10, 2019, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Standards Board (Asb), December 6, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Auditing Standards Board (Asb), December 6, 2019, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


What Is Income? [Pattern Speech], American Institute Of Accountants Dec 2019

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


What Is Income? [Pattern Speech], American Institute Of Accountants Dec 2019

What Is Income? [Pattern Speech], American Institute Of Accountants

Guides, Handbooks and Manuals

No abstract provided.


Assigning Triaged Patients To Treatment Rooms In A Hospital Emergency Department, Barry E. King E. King, Tyler Pollard, Jennifer Rice, Jane Siegler Dec 2019

Assigning Triaged Patients To Treatment Rooms In A Hospital Emergency Department, Barry E. King E. King, Tyler Pollard, Jennifer Rice, Jane Siegler

Scholarship and Professional Work - Business

The assigning of new arrivals at a hospital emergency department to treatment rooms was examined. New patients are summarily triaged and assigned to a treatment room based on severity of their symptoms, the grade of a treatment room, and an exponential benefit curve that encourages the solver to schedule the most severe cases early. SAS’s OPTMODEL modeling language was employed to build the model and SAS’s MILP solver was used to perform the scheduling. Up to thirty patients were optimally assigned to depict the example of a large emergency department.


Predicting Market Trends: Effects Of Gdp And Pmi On Changes In Stock Closing Prices, Charley Renna Dec 2019

Predicting Market Trends: Effects Of Gdp And Pmi On Changes In Stock Closing Prices, Charley Renna

Student Scholar Symposium Abstracts and Posters

In an effort to learn more about the impact of certain economic variables on the stock market, I chose to analyze the impact that the Purchasing Managers’ Index and U.S. Gross Domestic Product have on three major stock indices: S&P 500, Dow Jones Industrial Average, and Nasdaq 100. The PMI is an index of the direction of economic trends in the manufacturing and services sector. Released on the first business day of every month, it consists of a diffusion index that summarizes whether market conditions are expanding, staying the same, or contracting. An index level greater than 50 percent suggests …


Amendments To The Description Of The Concept Of Materiality; Statement On Auditing Standards, 138, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2019

Amendments To The Description Of The Concept Of Materiality; Statement On Auditing Standards, 138, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Evaluating Flat Tax Theory: A Conceptual Framework, James N. Mohs Dec 2019

Evaluating Flat Tax Theory: A Conceptual Framework, James N. Mohs

Accounting Faculty Publications

Tax receipts form one of the key tools of current macroeconomic fiscal policy. As governments are forced to increase spending levels satisfy their respective social, political or economic goals, they are consequently are forced to review new or additional sources of tax review. Government officials and political candidates theorize that new expensive programs can be paid for by increased taxes. A flat tax system has also been theorized to be an equitable solution to satisfy the increased tax revenue requirements. This paper reviews in general terms the current progressive tax system as well as a regressive flat tax system. This …


Modeling Market Reactions To Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis, Richard Holowczak, David A. Louton, Hakan Saraoglu, Charles Cullinan Dec 2019

Modeling Market Reactions To Auditor Changes Using Variable Selection Algorithms: A Meta-Analysis, Richard Holowczak, David A. Louton, Hakan Saraoglu, Charles Cullinan

Accounting Department Faculty Journal Articles

Market reactions to auditor change filings have been studied over a long period in the literature. We provide a review of the literature on market response to auditor changes and identify a superset of variables used in published research. Applying methods from machine learning to optimize variable selection, we build models that explain market reaction to auditor changes. We compare the performance of our models with the performance of the models that use subsets of variables examined in a select list of studies in the literature. Our meta-analysis results in an improvement in model fit compared to the analysis used …