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Articles 1891 - 1920 of 18904
Full-Text Articles in Business Administration, Management, and Operations
The Impact And Potential Of Digital Health Technologies, Craig Kimble, Thomas Pile, Alberto Coustasse
The Impact And Potential Of Digital Health Technologies, Craig Kimble, Thomas Pile, Alberto Coustasse
Pharmacy Practice & Administration
Digital technologies and smart devices are now used in every aspect of our lives. Further innovation in the digital health realm is growing and has the potential to reduce inefficiencies in the health care system by sharing health data with providers, decreasing costs related to unnecessary health care visits and improving patients’ quality of life and clinical outcomes by better tailoring treatment to the individual’s health needs.
Assessing The Effectiveness Of Smartphone Retail Shopping Apps Through The Lens Of Customer Value, Satisfaction, And Loyalty, Jean B. Ntahontuye
Assessing The Effectiveness Of Smartphone Retail Shopping Apps Through The Lens Of Customer Value, Satisfaction, And Loyalty, Jean B. Ntahontuye
Doctor of Business Administration (DBA)
Retail e-commerce revenue was $904.9 billion in 2022; of this amount, $431.4 billion was realized via smartphone retail shopping apps, which is a 95% increase from 2019, and retail e- commerce is projected to exceed $1.7 trillion by 2027 (Statista, 2023a). Given the increasing popularity of these apps among consumers, management and marketing literature continues to debate what makes consumers accept and adopt retail shopping apps as their preferred online shopping method. Failure to understand what motivates consumers to repeatedly buy household goods via smartphone retail shopping apps may cause retailers to mistarget their customers by allocating scarce resources to …
Career Commitment Of Female Mid-Level Leaders In The Tourism And Hospitality Industry In The State Of Florida: A Narrative Inquiry Approach, Amy M. Bernard Harrelson
Career Commitment Of Female Mid-Level Leaders In The Tourism And Hospitality Industry In The State Of Florida: A Narrative Inquiry Approach, Amy M. Bernard Harrelson
PhD in Organizational Leadership
The tourism and hospitality industry (THI) is the leading industry in the state of Florida's economy, yet it faces challenges related to workforce retention and leadership diversity. The aim of this dissertation was to explore the career commitment of female mid-level leaders within this industry, focusing on the factors influencing their commitment to their careers in the THI. This study involved in-depth interviews with three female mid-level leaders working in the THI in the state of Florida, using a qualitative research method with a narrative inquiry approach. The findings revealed that these leaders are driven by a profound passion for …
The Influence Of Coaching Behaviors On Gen Z Collegiate Athletes And Team Morale, Erik Bennett
The Influence Of Coaching Behaviors On Gen Z Collegiate Athletes And Team Morale, Erik Bennett
PhD in Organizational Leadership
A coach's behavior significantly influences both athlete and team morale. As a generational change occurs, the behaviors exhibited by coaches may also require change. As members of Generation Z (Gen Z) begin to fill collegiate sports rosters, understanding their unique characteristics and preferences becomes critical for effective coaching strategies. Drawing upon generational studies and the interviews of six collegiate athletes within the Gen Z cohort, how coaching behavior influences collegiate athletes' athletic performance and team morale was analyzed within this cohort. Using a qualitative approach, data gathered from the six Gen Zaged collegiate athletes were analyzed to reveal patterns of …
A Quantitative Study Of The Influence Of Emotional Intelligence On The Ministerial Effectiveness Of Executive Pastors As Scored By Their Lead Pastors., Thomas P. Frisinger
A Quantitative Study Of The Influence Of Emotional Intelligence On The Ministerial Effectiveness Of Executive Pastors As Scored By Their Lead Pastors., Thomas P. Frisinger
PhD in Organizational Leadership
Over the past two decades, churches have expanded their pastoral staff to include executive pastors (XP) to support lead pastors (LP) by mitigating stress and enhancing effectiveness (Krenz-Muller, 2022; Tidwell, 2020) in finances, facilities, and governmental entities, and staff oversight and development. This study involved an examination of the relationship between the emotional intelligence (EI) levels of XPs, using the TEIQue-SF (Cooper & Petrides, 2010), and their perceived ministerial effectiveness (ME) as assessed by LPs on the Ministerial Effectiveness Survey (MES; Dobrotka & Frisinger, 2024). The aim of the study was to identify any significant correlation between XPs and ministerial …
How Leaders Make Sense Of Esg To Lead Sustainable Businesses: Multiple Case Studies, Tiffany M. Crosby
How Leaders Make Sense Of Esg To Lead Sustainable Businesses: Multiple Case Studies, Tiffany M. Crosby
PhD in Organizational Leadership
This multiple case qualitative research study involved an exploration of ESG leadership in four publicly-traded Midwestern U.S. sustainability-oriented companies to determine what the process of leading ESG looks like, how sustainability leaders integrate environmental, social, and economic goals, and how an organization’s internal and external affect sustainability leadership. Numerous quantitative studies have linked prevailing behavioral leadership theories to improved financial performance outcomes for sustainability-oriented companies, but qualitative research into ESG leadership practices has been limited, creating a gap that is addressed through this study. Using a conceptual framework grounded in upper-echelon and stakeholder theories, the ESG leadership practices of an …
Workshop Series: Embark On Your Journey Of Growth And Development, Heather Wilharm
Workshop Series: Embark On Your Journey Of Growth And Development, Heather Wilharm
Doctor of Strategic Leadership (DSL) Capstone Abstracts
Project Overview: Embark is a workshop series structured to assist entry-level associates in beginning, continuing, or restarting a journey of growth and development by offering each participant valuable knowledge, tools, and strategies to become a lifelong learner.
Project Themes: The curriculum consists of three steps, each with three to four modules. Step One—During Step One, each participant will understand their real (and true) needs, desires, goals, strengths, and everything else that makes you tick. Step Two—During Step Two, each participant will learn what it takes to optimize their performance which will inform their individualized growth and development plan. Step Three—During …
The Blessed Assembly: Irreplaceable Physical Co-Presence In Worship And Healthy Hybridity Reimagined After The Pandemic In The Digital Age, Yvette, Ying Wai Lau
The Blessed Assembly: Irreplaceable Physical Co-Presence In Worship And Healthy Hybridity Reimagined After The Pandemic In The Digital Age, Yvette, Ying Wai Lau
Doctor of Pastoral Music Projects and Theses
Because of the unprecedented and unexpected force of the pandemic since 2020, most churches around the world have experienced some online worship during the lockdown of their cities or the mandated closure of the church buildings. For many people, online worship seems to be an equivalent, if not better, alternative for gathering together—a physical co-presence in worship—even after the pandemic has ended. As necessary and vital as online worship experiences have been for Christians during the pandemic, the witness of the church from Pentecost throughout Christian history indicates that gathered worship in physical spaces is irreplaceable for faith formation and …
Empirical Tests Of The Existence Of Industry Momentum On The Indonesian Stock Exchange, Irene Natalia Verda
Empirical Tests Of The Existence Of Industry Momentum On The Indonesian Stock Exchange, Irene Natalia Verda
The Indonesian Capital Market Review
Momentum is one of strategy to generate return for profit seeker. This research was conducted to see the existence of momentum strategy at the industry level with the object of all stocks on the Indonesia Stock Exchange consists of 880 stocks grouped into 11 industries based on ICB (Industry Classifi- cation Benchmark). Research period start in July 2014 until December 2023. There are 6 industry momentum strategies, 3 strategies to form portfolio quarterly and 3 strategies to form portfolio in each semester. Tests are conducted on mean returns and risk-adjusted returns using the Fama-French Three Factor model. The method of …
Dentistry And The Law: Unpaid Internships In Your Office: What You Should Know, Daniel Schulte Jd
Dentistry And The Law: Unpaid Internships In Your Office: What You Should Know, Daniel Schulte Jd
The Journal of the Michigan Dental Association
A reprint of a previous Journal column, Mr. Schulte discusses how unpaid internships require careful legal consideration. Interns must primarily benefit educationally from their tasks to avoid being classified as employees, necessitating compensation. Office work typically performed by employees must not be assigned to interns. Patient consent is required to observe dental procedures, and interns must receive HIPAA training. Exposure to hazardous materials should be avoided, adhering to laws like Michigan’s Occupational Safety and Health Act. Proper training and task limitations ensure compliance and a beneficial internship experience.
J Mich Dent Assoc July 2024
The Journal of the Michigan Dental Association
Every month, the Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It is the primary publication reaching Michigan dentists.
The July issue of the Michigan Dental Association (MDA) journal focuses on the member and public value of the association's Public Education Campaign through a cover story "Smile Brighter Michigan!". It also features articles on:
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How to get value from your MDA membership
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Joining the MDA Forensic Dental Team
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A new professional column, News you need, an editorial and regular department articles covering MDA …
Smile Brighter, Michigan: Inside The Mda Public Education Campaign, Rich Evans
Smile Brighter, Michigan: Inside The Mda Public Education Campaign, Rich Evans
The Journal of the Michigan Dental Association
The Michigan Dental Association's (MDA) Public Education Campaign, active for over three decades, aims to improve oral health and encourage visits to MDA-member dentists across Michigan. Funded by member dues, the campaign uses digital advertising and the smilemichigan.com website to educate the public. Key initiatives include the Find-A-Dentist tool, the "Healthy Mouth, Healthy Body" program, and various community outreach efforts. Upcoming features include the "Story Behind Every Smile" campaign, highlighting personal stories about the impact of dental health. By promoting proactive oral care, the MDA supports better overall health for Michigan residents.
Look To Your Ada, Mda For Health, And Wellness Help, Michelle C. Dziurgot Dds
Look To Your Ada, Mda For Health, And Wellness Help, Michelle C. Dziurgot Dds
The Journal of the Michigan Dental Association
This month, MDA Journal Editor Michelle C. Dziurgot, DDS, highlights dentists' mental health challenges, emphasizing the support available through the ADA and MDA. She references a 2021 survey showing high depression rates among dentists and lists depression symptoms. The ADA provides resources and a confidential health and wellness program. Similarly, the MDA offers the Member Assistance Program with counseling services for dentists and their families. Dziurgot urges dentists to seek help and not ignore their feelings, noting the persistent stress from the pandemic and the importance of utilizing available support.
The Mda Forensic Dental Team Needs More Volunteers, Patrick Houlihan Dds
The Mda Forensic Dental Team Needs More Volunteers, Patrick Houlihan Dds
The Journal of the Michigan Dental Association
The Michigan Dental Association Forensic Dental Identification Team (MDA-FDIT) urgently needs more volunteers. In this article, learn of their impressive record of service to the public and the profession, which has been widely recognized for the important role it plays in the identification of both individual victims and those of mass disasters. Formed in the early 1980s, MDA-FDIT plays a crucial role in identifying disaster victims using dental records. The team has been instrumental in identifying victims from incidents like the 1987 Northwest Flight 255 crash and has assisted in various mass-casualty situations, including 9/11 and Hurricane Katrina. MDA-FDIT works …
The New Professional: The Important Role Of Organized Dentistry In Early Career Success, Amrita Patel Dds
The New Professional: The Important Role Of Organized Dentistry In Early Career Success, Amrita Patel Dds
The Journal of the Michigan Dental Association
As a new dentist, navigating the professional world requires more than clinical skills; involvement in organized dentistry is crucial. It fosters personal and professional growth, provides continuous learning through seminars and workshops, and offers networking and mentorship opportunities. Additionally, it serves as a collective voice advocating for the profession’s interests, influencing policies, and fostering leadership development. Membership grants access to practice resources and support services, helping new dentists navigate challenges and build successful careers. Ultimately, organized dentistry creates a supportive community, essential for early career success.
Measuring Branding Variables That Affect The Brand Choice Intention Toward Tourism Destinations In Thailand’S Eastern Coastal Region, Passarin Phalitnonkiat, James Vincent Johnson, Siwaporn Kunnapapdeelert
Measuring Branding Variables That Affect The Brand Choice Intention Toward Tourism Destinations In Thailand’S Eastern Coastal Region, Passarin Phalitnonkiat, James Vincent Johnson, Siwaporn Kunnapapdeelert
DLSU Business & Economics Review
A large number of tourists visit Thailand’s eastern coastal regions every year. Brand choice intention is one of the fundamental elements for developing marketing strategies. Therefore, the purposes of this study are to investigate the impact of five brand elements on destination brand loyalty and brand choice intention and to study the relationships among each construct of consumer brand perception by using EFA, CFA, and SEM. A sample of 830 Thai tourists returned paper-based surveys regarding their interests and perceived value. The study found four brand elements that significantly affect brand loyalty and brand choice intention, both directly and indirectly. …
Transaction Monitoring And Enforcing Confidentiality On Blockchain Transactions, Musa Omobolanle Ogunyemi
Transaction Monitoring And Enforcing Confidentiality On Blockchain Transactions, Musa Omobolanle Ogunyemi
Executive DBA Dissertations
There has been significant growth in the adoption of blockchain technology mainly due to its inherent advantages, such as decentralization, disintermediation, security, store of value, etc. These characteristics have enhanced the adoption of blockchain which can be noticed in the increasing popularity of its use cases such as cryptocurrencies (Bitcoin and Ether), Non-Fungible Token (NFTs), Decentralized Finance (DeFi), Initial Coin Offerings ICOs, etc. However, despite its promise, there are still some fundamental weaknesses in the workings of blockchain technology. A balanced tweaking of these weaknesses can further enable it to realize its full potential with the attendant multiplier effects on …
Two Essays On Labor Heterogeneity, Enxi An
Two Essays On Labor Heterogeneity, Enxi An
Theses and Dissertations in Business Administration
Labor heterogeneity limits firm flexibility, subsequently affecting a firm's capacity to adapt and grow within a dynamic economic landscape and to formulate effective financial strategies. Firms with high labor heterogeneity tend to incur significant labor adjustment costs, making it costly and challenging to adjust their workforce in response to economic changes. While retaining skilled labor can be advantageous in preserving valuable human capital, it also incurs considerable economic costs that significantly influence firms' financial strategy and decision-making processes. This dissertation comprises two essays that explore the implications of firms' dependence on skilled labor.
The first essay empirically investigates how labor …
The Effects Of Relational Human Resource Management: A Moderated Mediation Model Of Positive Affective Climate And Collective Occupational Calling, Pingshu Li, Yuanmei (Elly) Qu, Mengwei Li, Patrick E. Downes, Guofeng Wang
The Effects Of Relational Human Resource Management: A Moderated Mediation Model Of Positive Affective Climate And Collective Occupational Calling, Pingshu Li, Yuanmei (Elly) Qu, Mengwei Li, Patrick E. Downes, Guofeng Wang
Management Faculty Publications
Relationship-oriented human resource management (HRM) contributes to organizational functioning by promoting employee relationships, coordination, and cooperation. We propose unit-level positive affective climate as a motivational mechanism through which relationship-oriented HR systems can positively influence unit service quality and relationships with beneficiaries, and prevent individual emotional exhaustion. Moreover, we propose collective occupational calling serves as an alternative motivational source that can substitute for the positive effects of positive affective climate. In analyzing a sample composed of 742 nurses from 48 nursing units of two hospitals in China with data collection at three time points before and after the COVID-19 outbreak, our …
Mda At Your Service: How Can I Protect My Practice From Cybercrime?, Kristin Johnson Dds
Mda At Your Service: How Can I Protect My Practice From Cybercrime?, Kristin Johnson Dds
The Journal of the Michigan Dental Association
Cybercrime poses a significant threat to dental practices. To safeguard against attacks, the federal Cybersecurity and Infrastructure Security Agency recommends educating employees on phishing, enforcing strong passwords, requiring multifactor authentication, and updating software regularly. Additional resources include Complete Dental IT for security assessments and MDA Insurance for cyber liability policies. Further support for dental practices includes the transferability of MDA Radiography Training vouchers, using specialized CPA firms for better financial insights, and guidance on insurance network decisions for hiring associates.
Mda Services: Five Tips To Recruit, Retain Good Employees, Reva Darling
Mda Services: Five Tips To Recruit, Retain Good Employees, Reva Darling
The Journal of the Michigan Dental Association
In a competitive labor market, retaining and recruiting dental staff is challenging. Key strategies include offering health insurance, pre-tax benefit options, and retirement plans, which attract long-term employees. Providing vision insurance and discounts on auto and home insurance can further enhance employee satisfaction. Updating pay scales and utilizing temporary services like Stynt can also aid in filling staff positions.
Staff Matters: Supporting Working Parents As A Recruitment And Retention Strategy, Jodi Schafer Sphr, Shrm-Scp
Staff Matters: Supporting Working Parents As A Recruitment And Retention Strategy, Jodi Schafer Sphr, Shrm-Scp
The Journal of the Michigan Dental Association
Supporting employees who are parents is essential. Harvard data shows 73% of employees have caregiving responsibilities, highlighting the need for proactive strategies. First, communicate with employees to understand their needs for flexibility. Consider offering flexible schedules, part-time roles, and on-call staff to manage absences. Partnering with local childcare providers for sick coverage and allowing children at work occasionally can also help. Clear communication and defined parameters for flexibility are crucial. Implementing these strategies can build a supportive culture, enhancing employee retention and commitment.
Three Essays On Environmental, Social, And Governance (Esg), Zhengwei Fu
Three Essays On Environmental, Social, And Governance (Esg), Zhengwei Fu
Theses and Dissertations
This abstract synthesizes findings from three studies examining the impact of environmental, social, and governance (ESG). In essay one, using environmental regulatory enforcement data from EPA, I find that facility-level political connections are positively related to the likelihood of experiencing environmental regulatory enforcement. The effect is mainly driven by political connections related to Democratic senators. Consequently, politically connected facilities reduce their air pollution. The effect of political connection is diminished when the authority of senators over environmental regulatory enforcement becomes weaker after the 2017 presidential election. Heterogeneity analyses reveal that the impact of political connection is stronger in states with …
واقع الصحة التنظيمية في الأندية الرياضية في مدينة الموصل (دراسة حالة), موسى سالم البصو, تقى عبد النافع, وليد غانم ذنون وليد غانم ذنون
واقع الصحة التنظيمية في الأندية الرياضية في مدينة الموصل (دراسة حالة), موسى سالم البصو, تقى عبد النافع, وليد غانم ذنون وليد غانم ذنون
Muthanna Journal of Administrative and Economics Sciences
ان اهتمام الدولة بالجانب الرياضي توزع على شرائح وفئات المجتمع المختلفة الا انه انصب على الشباب كونهم يشكلون ركناً من أركانها ورافداً استراتيجياً لنهضتها ، فضلاً عن انهم يمثلون ابهى صور مخرجاتها وثمرة جهودها ومن بين هذه المؤسسات الراعية للشباب هي الأندية الرياضية التي تضطلع بأدوار مهمة بحكم عملها وطبيعة أهدافها وتنوع نشاطاتها والمستفيدين من خدماتها الرياضية المختلفة لكافة الفعاليات الرياضية ، من هنا تتجلى أهمية الدراسة للتعرف على خصائص الصحة التنظيمية والذي يعد موضوعاً حديثاً وتوظيفها في احدى المؤسسات الرياضية متمثلة بالأندية الرياضية وتوضح نوعية وطبيعة العلاقة والتأثير بين ما يمتلكه رؤساء المؤسسات الرياضية من خصائص في بناء اركان …
دور الائتمان المصرفي الممنوح للقطاع الخاص في القضاء على مشكلة الفقر في العراق للمدة (2004-2020), امجد حميد عطية, غسان طارق ظاهر
دور الائتمان المصرفي الممنوح للقطاع الخاص في القضاء على مشكلة الفقر في العراق للمدة (2004-2020), امجد حميد عطية, غسان طارق ظاهر
Muthanna Journal of Administrative and Economics Sciences
هدف البحث الى تحليل السياسة الائتمانية للبنوك التجارية العراقية من خلال تحليل دور الائتمان الممنوح للقطاع الخاص من قبل البنوك الحكومية والخاصة وأثره على الفقر، وقد أستخدم انموذج الإبطاء الذاتي الموزع (ARDL) لبيان أثر الائتمان الخاص على تخفيض معدل الفقر في العراق للمدة قيد البحث، وتوصل الى جملة من الاستنتاجات أهمها ان هناك علاقة توازنية طويلة الاجل بين الائتمان الخاص الممنوح من قبل البنوك الحكومية والخاصة ومعدل الفقر في العراق، واقترح الباحث جملة من التوصيات أهمها مكافحة كل اشكال البيروقراطية وتسهيل منح القروض الصغيرة والمتوسطة وتوجيهها بالشكل الصحيح لدعم خلق مشاريع منتجة، فضلا عن الحد من ظاهرة ارتفاع توجيه القروض …
أثر الدين العام على عرض النقد في العراق للمدة(2004-2022), علاء حسين علي, حيدر طالب موسى
أثر الدين العام على عرض النقد في العراق للمدة(2004-2022), علاء حسين علي, حيدر طالب موسى
Muthanna Journal of Administrative and Economics Sciences
يخضع الدين العام لاختلافات بين المدارس الكبرى في الفكر الاقتصادي، والفكر الكلاسيكي والكينزي، وكل مدرسة تنظر إلى الدين العام من منظور مختلف من حيث تأثير الدين العام على التوازن الاقتصادي والاجتماعي, ويختلف الدين الداخلي عن الدين الخارجي للاقتصاد ككل من حيث أن الفائض الاقتصادي ينتقل بين الأجيال, داخل الدولة أو بين دولة ودولة أخرى، يعد الدين العام المحلي أحد المتغيرات الاقتصادية المؤثرة على تحركات عرض النقد من خلال تأثير الدين العام المحلي على أسعار الفائدة وعلى احتياطيات السيولة التي تشكل أساس السياسة النقدية، وهي وما يركز عليه البحث لذلك ركز على دراسة تأثير الدين العام الداخلي على المعروض النقدي بالنسبة …
استخدام متوسط تكلفة الوحدة لقرارات الإنتاج والتسعير: دراسة ميدانية محطة بسماية لإنتاج الطاقة الكهربائية, عبد الحسن لهمود ياسر
استخدام متوسط تكلفة الوحدة لقرارات الإنتاج والتسعير: دراسة ميدانية محطة بسماية لإنتاج الطاقة الكهربائية, عبد الحسن لهمود ياسر
Muthanna Journal of Administrative and Economics Sciences
هدف البحث الى عرض مدى خطورة اعتماد متوسط تكلفة الوحدة كدليل لترشيد قرارات الإنتاج والتسعير على الرغم من أن هذا المتوسط يعد دليلا مضللا، إذ لا بد من اعتماد نهج شمولي لتقييم التكاليف بدلا من التركيز فقط على متوسط تكلفة الوحدة، على الرغم من أنه يوفر مقياسًا سريعًا للمقارنة، وضرورة اعتماد منهج التكلفة الإجمالية لاتخاذ قرارات أكثر استنارة، وقد تم اختيار محطة بسماية لإنتاج الطاقة الكهربائية للفترة من 2020 لغاية 2022 للدراسة الميدانية، وتوصل البحث الى مجموعة من الاستنتاجات كان أهمها؛ أن من أكثر العوامل تأثيراً على متوسط تكلفة الوحدة المنتجة في محطة بسماية هي تكلفة الغاز الطبيعي وتكلفة التشغيل …
The Effect Of The Claim Recovery Process On Claim Payments In Insurance, Aulia Yasmin, Karin Amelia Safitri, Fachri Muslim
The Effect Of The Claim Recovery Process On Claim Payments In Insurance, Aulia Yasmin, Karin Amelia Safitri, Fachri Muslim
Jurnal Administrasi Bisnis Terapan
The policies and tactics used by an insurance company to effectively handle and recover claims are referred to as the claim recovery process policy. Ensuring total operational stability, preserving customer satisfaction, and limiting financial losses all depend on this approach. The recovery process policy is covered in this study along with how it affects how well a corporation manages risk. A review of the literature and interviews with many employees are part of the research methodology. It was discovered that one of the insurance companies in Indonesia still needed to improve (digitize) its current policy regarding the recovery process. This …
قياس اثر التعليم الاولي في مستوى التوظيف في العراق لمدة(1999-2016), زياد خلف حضيري
قياس اثر التعليم الاولي في مستوى التوظيف في العراق لمدة(1999-2016), زياد خلف حضيري
Muthanna Journal of Administrative and Economics Sciences
لقد تناول البحث اهميه التعليم في مستوى التوظيف حيث تكون العلاقة موجبة بين التعليم والتوظيف على المدى البعيد مما تكون العلاقة سالبه في المدى القصير وان الهدف الرئيسي للبحث التقليل من مخاطر البطالة الاقتصادية وزيادة فرص التوظيف لحملة الشهادات وتشير بعض النتائج من خلال البيانات الجدولية ان زيادة فرص التوظيف مرتفعة مع زيادة متوسط سنوات التعليم حيث تكون النسبة في متوسط سنوات التعليم سنة 2005 (2.081059)مما تكون فيها نسبة التوظيف 38.55 اذ انها ترتفع مع تقدم السنوات مما يكون لعام 2016 نسبة التعليم 2.249923 ويكون المقابل لتلك السنة 39.26 نسبة التوظيف . كما يتضح من خلال الاشكال البيانية التي تؤكد …
دور المحاسب القانوني في الفصل بالدعاوى والمنازعات المالية المعروضة امام المحاكم العراقية: دراسة استطلاعية في محكمة استئناف الصويرة, سهير كاظم فاضل
دور المحاسب القانوني في الفصل بالدعاوى والمنازعات المالية المعروضة امام المحاكم العراقية: دراسة استطلاعية في محكمة استئناف الصويرة, سهير كاظم فاضل
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث إلى التحقق من مدى امكانية المحاسب القانوني في الفصل بالدعاوى والمنازعات المالية في البيئة العراقية والاجراءات المحاسبية المعتمدة، وكذلك التحقق من مدى اعتماد المحاكم في العراق على خبرة المحاسب القانوني عند النظر في قضايا المخالفات والمنازعات المالية.لشرح مشكلة البحث وتحقيق أهدافها، تم اعتماد المنهج الوصفي التحليلي حيث تم توزيع (75) استبانة على أفراد العينة (المحاسبين القانونيين، المحاسبين والمدققين، المحققين القضائيين، اصحاب الدعاوى) وتم اختبار فرضيات البحث، وتوصل البحث إلى أهم الاستنتاجات: هناك ضعف واضح لدى بعض موظفي القضاء في العراق فيما يتعلق بأهمية المساءلة القضائية مما يؤثر على فصل المخالفات المالية. لذلك، فإن التوصية الأكثر أهمية هي إنشاء …