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Full-Text Articles in Business Administration, Management, and Operations

Staff Matters: Implementing A Painless Performance Evaluation Process, Jodi Schafer Sphr, Shrm-Scp Apr 2024

Staff Matters: Implementing A Painless Performance Evaluation Process, Jodi Schafer Sphr, Shrm-Scp

The Journal of the Michigan Dental Association

Jodi Schafer, HRM Services expert, addresses the common struggle of conducting employee evaluations. She emphasizes the importance of frequent, timely feedback and suggests breaking the review process into smaller, more manageable sessions to combat the "Recency Effect." Schafer also advises updating job descriptions, incorporating self-reviews, and simplifying evaluation forms for a more effective process.


The Effects Of Covid-19 Stressors And Supervisor Support On Emotional Exhaustion And Work Engagement, Meiqiao Gu Apr 2024

The Effects Of Covid-19 Stressors And Supervisor Support On Emotional Exhaustion And Work Engagement, Meiqiao Gu

Psychology Theses & Dissertations

Since the onset of the COVID-19 pandemic, working conditions have worsened, subjecting employees to numerous stressors. Analyzing the impact of COVID-19 stressors on employees‘ well-being and work motivation is crucial. The job demands-resources model (JD-R; Demerouti et al., 2001a) provides a framework for evaluating how COVID-19 stressors affect employees‘ well-being and motivation in the workplace. Given the complexity of job characteristics during the COVID-19 pandemic, coupled with challenges in obtaining adequate support from supervisors who are also facing considerable work pressure, this study examines the continued relevance of the JD-R model in this evolving work environment. Specifically, four hypotheses were …


Examining The Role Of Access To Capital, Social Capital Networks, And Education In Supporting Black Founders And Investors In Technology-Based Entrepreneurship, Akosua Acheamponmaa Apr 2024

Examining The Role Of Access To Capital, Social Capital Networks, And Education In Supporting Black Founders And Investors In Technology-Based Entrepreneurship, Akosua Acheamponmaa

Engineering Management & Systems Engineering Theses & Dissertations

In recent years, a report from the Kauffman Index of Startup Activity shows that 540,000 Americans launch businesses each month (Fairlie et al., 2017). However, the number of women-owned and minority-owned businesses in the United States (U.S.) is disproportionately less than the proportion of women and minorities in the U.S. Although women slightly outnumber men in the U.S. (U.S. Census Bureau, 2019), new women-owned businesses represent only 39.4% of all U.S. businesses, while new male-owned businesses represent 60.51% (Fairlie et al., 2017). While Blacks or African Americans comprise approximately 13.4% of the U.S. population (U.S. Census Bureau, 2019), only 9.24% …


Research On Rejuvenation Strategies Of Traditional Apparel Brands, Ziming Yang Apr 2024

Research On Rejuvenation Strategies Of Traditional Apparel Brands, Ziming Yang

Dissertations and Theses Collection (Open Access)

This paper discusses the brand rejuvenation of traditional apparel companies, focusing on whether brand rejuvenation affects brand preference and purchasing behavior, and how to effectively implement brand rejuvenation strategies. In theory, it constructs a brand rejuvenation measurement model and explores the impact of brand rejuvenation on brand equity, as well as the relationship between brand rejuvenation, brand preference and brand equity. In practice, this paper takes Cabbeen as an example to conduct a case study to analyze the implementation process, influencing factors and implementation effects of Cabbeen's brand rejuvenation strategy.

Qualitative and quantitative research methods, specifically the case study and …


How Does The Pace Of Digital Transformation Affect Team Viability And Performance? — The Role Of Adaptive Response, Jing Tian Apr 2024

How Does The Pace Of Digital Transformation Affect Team Viability And Performance? — The Role Of Adaptive Response, Jing Tian

Dissertations and Theses Collection (Open Access)

The national strategy of “Digital China” implemented in 2021 has catalyzed efforts to bolster the digital ecosystem across industries. With pervasive claims of digital transformation and upgrading by nearly all enterprises, digital technology permeates various sectors. This study explores, from the perspective of working teams—the smallest unit within enterprise production organizations—how the pace of digital transformation influences team viability and performance. It investigates the transmission mechanism of this effect and identifies influencing factors.

Drawing from extant research on the impact of digital technology on organizations, trends in organizational change, and psychological research on team behavior, this study establishes a theoretical …


The Impact Of Vr-Based Service Innovation On Brand Equity, Pan Cheung Apr 2024

The Impact Of Vr-Based Service Innovation On Brand Equity, Pan Cheung

Dissertations and Theses Collection (Open Access)

The increasingly fierce competition in the service market have made service innovation a focal point of continuous attention and exploration in both academic and industry. The development of VR technology has provided new options for enterprises to innovate in services. However, employing VR technology for service innovation requires a certain level of cost investment and entails risks. Moreover, how using VR technology for service innovation will impact consumer cognition and behavior, and how this cognition will affect brand equity, remains unknown. These uncertainties hinder the application and development of VR technology in the service sector. Therefore, clearly understanding the benefits …


Can Organizational Focus On Responsible Ai Lead To Improved Ai Adoption By Employees?, Seema Chokshi Apr 2024

Can Organizational Focus On Responsible Ai Lead To Improved Ai Adoption By Employees?, Seema Chokshi

Dissertations and Theses Collection (Open Access)

The duality inherent in Artificial Intelligence technology entails that while AI has the potential to bring about transformative benefits to organizations, unintended consequences of AI applications could lead to biased and discriminatory outcomes, which could have negative consequences for the organization and society in general. Concerns about such unintended consequences are an impediment to AI adoption where unwilling employees and practitioners often fear ethical breaches, thereby, negatively impacting their engagement with AI driven applications. In response to these concerns various organizations and regulatory bodies have developed governing frameworks broadly known as Responsible AI standards, that set guidelines to design, …


The Relationship Between Medical Equipment Management Outsourcing And Performance, Sheng Bian Apr 2024

The Relationship Between Medical Equipment Management Outsourcing And Performance, Sheng Bian

Dissertations and Theses Collection (Open Access)

Medical equipment, as a core component of a hospital’s fixed assets, provides essential support and assurance for the hospital to deliver medical services and enhance competitiveness. The operation of public hospitals in China is a top priority for deepening medical reforms. As hospitals transition from focusing on revenue to centering on costs, comprehensive management of medical equipment becomes a critical aspect of hospital operation management. In the scenario of utilizing the management service outsourcing mode for comprehensive management of medical equipment, equipment performance naturally becomes a topic of special interest in the industry.

Given this, this study aims to investigate …


Innovative Retail: A Framework For The Future Of Brick-And-Mortar Retail In An Omnichannel Market, Mallory S. Strmel Apr 2024

Innovative Retail: A Framework For The Future Of Brick-And-Mortar Retail In An Omnichannel Market, Mallory S. Strmel

Senior Theses

This thesis was intended to explore the how the role of innovation in customer experience has evolved since the advent of American retail and how it can inform primarily brick-and-mortar retailers on corporate strategy formulation as they prepare for Generation Z to become the primary wielders of purchasing power in the retail landscape. A literature review featuring analysis of two best-in-class retail chains alongside their historical context revealed that many of the innovations in customer experience strategy shaped consumer behavior going forward. To investigate, I conducted a nationwide survey of Generation Z consumers to ascertain their shopping preferences and the …


The Feasibility And Acceptability Of A Diabetes Survival Skills Intervention For Persons Transitioning From Prison To The Community, Louise Reagan, Rick A. Laguerre, Sarah Todd, Colleen Gallagher Apr 2024

The Feasibility And Acceptability Of A Diabetes Survival Skills Intervention For Persons Transitioning From Prison To The Community, Louise Reagan, Rick A. Laguerre, Sarah Todd, Colleen Gallagher

Management Faculty Research and Publications

Community evidenced-based diabetes self-management education (DSME) models have not been examined for feasibility, acceptability, or effectiveness among persons transitioning from prison to the community to independent diabetes self-management (DSM). In a non-equivalent control group design with repeated measures, we examined the feasibility, acceptability, and preliminary effect of a 6-week, 1-h per week Diabetes Survival Skills (DSS) intervention on diabetes knowledge, distress, self-efficacy, and outcome expectancy for transitioning incarcerated males. Of the 92 participants (84% T2D, 83% using insulin, 40% Black, 20% White, 30% Latino, 66% high school or less, mean age 47.3 years, 84% length of incarceration ≤4 years ), …


Harnessing The Power Of Cliftonstrengths®: How Multinational Corporations Can Use Deep-Level Diversity To Enhance Organizational Inclusion, Trapper Kay Pace Apr 2024

Harnessing The Power Of Cliftonstrengths®: How Multinational Corporations Can Use Deep-Level Diversity To Enhance Organizational Inclusion, Trapper Kay Pace

Electronic Theses and Dissertations

This research explicitly investigated how multinational corporations can enhance workplace inclusion through the novel use of the CliftonStrengths® assessment as a dimension of deep-level diversity. The study gleaned insights from employees’ perspectives, employing a constructivist grounded theory approach to explicate their experiences in rich qualitative narratives. Through open-ended surveys and intensive interviews, participants were selected using purposeful sampling to ensure meaningful data collection from the study organizations’ three global regions. The researcher conducted the analysis systematically through the constant comparison of data utilizing the NVivo14 software to assist in constructing codes, themes, and a theoretical schema. Results highlighted the significance …


Leading Change During Crisis: Nonprofit Leaders’ Experiences During The Covid-19 Pandemic, Jose A. Diaz Jr. Apr 2024

Leading Change During Crisis: Nonprofit Leaders’ Experiences During The Covid-19 Pandemic, Jose A. Diaz Jr.

Doctor of Education (Ed.D)

The purpose of this phenomenological study was to discover which experiences from the COVID-19 pandemic led to leadership and organizational changes within nonprofit organizations located in southern Florida. Data for the study were collected by interviewing leaders of five nonprofit organizations that provided human and social services to individuals and families before, during, and after the pandemic. The participants discussed some of the challenges they experienced with social distancing protocols, service delivery continuity to service users, and the concerns among staff and volunteers. Four themes were common among the participants of the study: operational restrictions, technological adaptations, staff morale and …


Exploring The Effect Of Logos With Animals, Can Trinh Apr 2024

Exploring The Effect Of Logos With Animals, Can Trinh

AMTP Proceedings 2024

Even though the use of logos that feature animals is prevalent (e.g., Porsche, Lamborghini, Hollister), there is a scant number of empirical works that examine the effect of such logos on marketing outcomes. This research represents a pioneering attempt to address this critical theoretical gap. We propose that logos that feature animals (i.e., animal logos) can influence product perceptions. Empirical evidence from two studies supports our propositions. The findings provide meaningful implications for both theory and practice.


Agents Of Change: Which One Are You?, Michelle C. Dziurgot Dds Apr 2024

Agents Of Change: Which One Are You?, Michelle C. Dziurgot Dds

The Journal of the Michigan Dental Association

In her editorial, Michelle C. Dziurgot, DDS, explores various roles dentists play as agents of change, including catalysts for urgency, collaborators with specialists, diligent workers for accuracy, risk-taking entrepreneurs, charismatic leaders, and peacemakers who resolve conflicts within their practices.


What You Should Know About Michigan’S Revised Kindergarten Oral Health Assessment Law, Michele Kawabe Mph, Rd, Cdces Apr 2024

What You Should Know About Michigan’S Revised Kindergarten Oral Health Assessment Law, Michele Kawabe Mph, Rd, Cdces

The Journal of the Michigan Dental Association

Starting from the 2024-25 academic year, Michigan mandates a pre-school oral health assessment for all incoming kindergarten students. Michele Kawabe, MPH, RD, CDCES, explains the legislative change, its implementation through the Kindergarten Oral Health Assessment (KOHA) program, and its potential impact on dental offices. This feature provides insights into frequently asked questions, covering assessment protocols, forms, patient records, reimbursement, and data tracking by the Michigan Department of Health and Human Services (MDHHS).


Dentistry’S Cdt Code: Its Origins, Use And Future, Frank J. Pokorny Ii, Mba, Facd(Hon) Apr 2024

Dentistry’S Cdt Code: Its Origins, Use And Future, Frank J. Pokorny Ii, Mba, Facd(Hon)

The Journal of the Michigan Dental Association

Today’s version of the Code on Dental Procedures and Nomenclature – commonly referred to as CDT 2024 -- is the latest iteration of the code set first published in 1969. The CDT Code is ADA intellectual property that serves dentists and the dental community at large as the HIPAA standard for documenting and reporting services delivered to patients. CDT supports multiple needs: e.g., documentation; billing and reimbursement; revenue; data analytics. The code set’s maintenance is an open process overseen by the ADA Council on Dental Benefit Programs’ Code Maintenance Committee. Any dentist or interested party may submit a maintenance request. …


News You Need, David Foe Ma Apr 2024

News You Need, David Foe Ma

The Journal of the Michigan Dental Association

The upcoming Annual Session in Lansing, from April 17-20, offers opportunities for dental professionals to access quality continuing education, explore the expansive exhibit hall, and engage in special events like the Sparkling Smiles Celebration. The MDA Board of Trustees discussed the proposed new ADA Tripartite Membership Model, aiming to enhance engagement and offer targeted benefits. Additionally, volunteers are still needed for the Mission of Mercy program, and the MDA emphasizes the importance of dentists as mandated reporters for child abuse or neglect.


The Mda’S Michigan Donated Dental Services (Dds) Program: How To Serve The Elderly And Disabled In Your Community And Build Your Team (Without Leaving Your Office!), April Stopczynski Apr 2024

The Mda’S Michigan Donated Dental Services (Dds) Program: How To Serve The Elderly And Disabled In Your Community And Build Your Team (Without Leaving Your Office!), April Stopczynski

The Journal of the Michigan Dental Association

April Stopczynski, MDA Manager of Access and Prevention, sheds light on the Michigan Donated Dental Services (DDS) program, elucidating its impact on individuals through poignant patient narratives and dentist testimonials. The article illustrates how DDS bridges the gap in dental care for the elderly, disabled, and financially compromised individuals in Michigan. The program not only restores smiles but also transforms lives by providing much-needed dental treatment through volunteer dentists and labs. This article presents the value of DDS for patients, providers, dental team members and the greater community. Information is provided on how to participate in this transformative program.


Dentistry And The Law: Why Dentists Must Pay Attend To Antitrust Law, Dan Schulte Jd Apr 2024

Dentistry And The Law: Why Dentists Must Pay Attend To Antitrust Law, Dan Schulte Jd

The Journal of the Michigan Dental Association

In this month’s Dentistry and the Law column, Dan Schulte, JD, MDA Legal Counsel, emphasizes the importance of understanding antitrust laws for dentists. He explains that agreements between competitors that restrain trade are illegal and highlights the risks of price-fixing and group boycotts. Dentists should avoid any activities that may be construed as anticompetitive. Enforcement of antitrust laws can lead to criminal or civil actions, making awareness crucial.


Mda Foundation: Supporting Your Foundation Helps Those With The Greatest Need!, Anne Berquist Apr 2024

Mda Foundation: Supporting Your Foundation Helps Those With The Greatest Need!, Anne Berquist

The Journal of the Michigan Dental Association

MDA Foundation aids the underserved through grants, scholarships, and events like Mission of Mercy (MOM). Mirlo Real Estate Partners, inspired by MOM's impact and aligned with the Foundation's mission, became its largest corporate donor. Mirlo's Nick Zagar and Remy Isdaner recognized dentists' needs and pledged substantial support. Their commitment mirrors the Foundation's ethos: helping those in need. Dental community support, volunteering, donations, and charitable distributions are vital for the Foundation's success in serving the community.


The Back Page Commentary: Care For Special Needs Patients: We Must Do Better, Craig C. Spangler Dds, Fscda Apr 2024

The Back Page Commentary: Care For Special Needs Patients: We Must Do Better, Craig C. Spangler Dds, Fscda

The Journal of the Michigan Dental Association

Despite strides in providing resources for neurodivergent and geriatric patients, access to suitable dental care remains a challenge. A survey revealed finding capable dentists as the primary barrier to care for special needs individuals. Transitioning from pediatric to adult care lacks continuity, highlighting gaps in predoctoral dental education. Challenges include inadequate training, limited opportunities for continuing education, and reimbursement issues. Collaboration between medical and dental leaders is crucial for addressing these pressing issues and ensuring equitable access to care.


Jump Diffusion Outperforms Geometric Brownian Motion When Forecasting Bric’S Daily Foreign Exchange Carry Trading Strategy Returns, Marc Kwait Apr 2024

Jump Diffusion Outperforms Geometric Brownian Motion When Forecasting Bric’S Daily Foreign Exchange Carry Trading Strategy Returns, Marc Kwait

Doctoral Dissertations (DBA)

This research will examine how the Jump Diffusion Model 1 (JDM) accurately outperforms Geometric Brownian Motion2 (GBM) when forecasting the Japanese Yen carry trade daily returns for the BRICs' and three bellwether currency pairs GBP/JPY, EUR/JPY, and PLN/JPY from January 2, 2012, to September 30, 2023. An added innovation within this research is the inclusion of the interest rate return in arriving at the daily cumulative carry trade returns. This is a distinctive and unique feature that offers a different perspective, since many journal articles do not discuss or address the interest earned (long position) component of the FX Carry …


How Transformational Leadership Improves Instructional Practices: The Mediating Role Of Teachers’ Change-Oriented Organizational Citizenship And Appreciation, Mariam Mohamed Alhammadi Apr 2024

How Transformational Leadership Improves Instructional Practices: The Mediating Role Of Teachers’ Change-Oriented Organizational Citizenship And Appreciation, Mariam Mohamed Alhammadi

Dissertations

Enhancing educational outcomes in the education system of the United Arab Emirates (UAE) hinges on improving teaching and learning practices. This study investigates the influence of transformational leadership approaches on instructional practices within science classrooms while examining the potential mediating effects of enhanced change-oriented organizational citizenship behaviors and heightened organizational appreciation, in the cultural context of the UAE public school system. Data are gathered from 297 teachers in UAE government schools through survey instruments featuring modified existing organizational context scales and scales inspired by the PISA, 2015 cycle’s teacher and student questionnaires. The collected data are analyzed using SmartPLS software …


One Hand Doesn't Clap: The Moderation Of Individual Factors On The Relationship Between Leader Narcissism And Followers' Outcomes, Wafa Mohammed Al Wahedi Apr 2024

One Hand Doesn't Clap: The Moderation Of Individual Factors On The Relationship Between Leader Narcissism And Followers' Outcomes, Wafa Mohammed Al Wahedi

Dissertations

Drawing on leadership and social exchange theories, the purpose of this study is to examine the adverse impact of the toxic triangle; namely, Leader Narcissism (LN), Perceived Unethical Climate (PUC) and Followers' Submissiveness (FS) on followers' outcomes, particularly Psychological Capital (PsyCap) and Constructive Deviance (CD) through the mediation of Leader-Member Exchange (LMX). The study introduces Moral Identity (MI) as a moderator. The conceptual framework was put to the test with data collected from both leaders and their followers in UAE-based organizations. Hierarchical linear model analysis was run on leaders and followers' dyadic data for testing whether moral identity moderated the …


القيادة الحكيمة ودورها في تعزيز الرِيادة الاستراتيجية: دراسة استطلاعية لآراء عينة من القيادات الإدارية في شركة آسياسيل للاتصالات /العراق, ايمان بشير محمد, مريم منعم الحلوجي, معن وعد الله المعاضيدي Mar 2024

القيادة الحكيمة ودورها في تعزيز الرِيادة الاستراتيجية: دراسة استطلاعية لآراء عينة من القيادات الإدارية في شركة آسياسيل للاتصالات /العراق, ايمان بشير محمد, مريم منعم الحلوجي, معن وعد الله المعاضيدي

Muthanna Journal of Administrative and Economics Sciences

يستهدف البحث الحالي بيان دور القيادة الحكيمة في تعزيز الرِيادة الاستراتيجية كونهُ أحد الموضوعات الحديثة في الفكر الإداري, ولتحقيق أهداف البحث الحالي تم الاعتماد على الاستبانة في جمع البيانات وألتي صُممت لهذا الغرض، ووزعت على (40) شخصاً من القيادات الادارية في شركة آسياسيل للاتصالات/ العراق، واستخدم المنهج الوصفي التحليلي, إذ تم جمع البيانات وتحليلها واختبار الفرضيات باِستخدام العديد من الأساليب الإحصائية منها البرنامج الاحصائي (SPSS VR26)، وقد توصل البحث الى نتائج عديدة أهمها وجود علاقة ذات دلاله احصائية بين القيادة الحكيمة والرِيادة الاستراتيجية، ما يعني انهُ كلما امتلكت القيادات المبحوثة الحكمة كلما كان لها دور في تعزيز الرِيادة الاستراتيجية وابعادها …


القياس المحاسبي للأنفاق المخصص للاستثمارات الخضراء – خطوة لتمويل ودعم رؤية العراق 2030 للاستدامة: دراسة تطبيقية في الشركات الصناعية العراقية, عبد الجبار علوان جبر Mar 2024

القياس المحاسبي للأنفاق المخصص للاستثمارات الخضراء – خطوة لتمويل ودعم رؤية العراق 2030 للاستدامة: دراسة تطبيقية في الشركات الصناعية العراقية, عبد الجبار علوان جبر

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى بيان اسهام الشركات الصناعية في تمويل ودعم رؤية العراق للتنمية المستدامة 2030 ، من خلال القياس المحاسبي للنفقات الخضراء التي تستثمر فيها الشركات الصناعية، ومعرفة مقدار ما تنفقه تلك الشركات في الجوانب الاجتماعية والبيئية ذات الصلة بتحقيق اهداف التنمية المستدامة. ولتحقيق ذلك عمد الباحث الى تحليل البيانات المالية المنشورة للشركات الصناعية العراقية للسنوات ( 2015 – 2022 ) لتحديد وقياس عناصر الانفاق الاجتماعي المتعلق بالمزايا العينية للعاملين والمجتمع ، والانفاق البيئي على إدارة المخلفات والتخلص منها للمحافظة على البيئة، التي تشكل ابعاد الاستدامة ، واعتماد التحليل الاحصائي وفقاً لبرنامج(spss ) لمعرفة مستوى التأثير والعلاقة بين كل من …


أثر الإفصاح عن رأس المال الفكري على قيمة الشركة, محمد ديوان شنيبر الجابري, احمد ناصر عباس الدعمي Mar 2024

أثر الإفصاح عن رأس المال الفكري على قيمة الشركة, محمد ديوان شنيبر الجابري, احمد ناصر عباس الدعمي

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى بيان أثر الافصاح عن رأس المال الفكري على قيمة الشركة باستخدام مقياس Tobin’s Q، فضلاً عن بيان آلية حساب مستوى الإفصاح عن رأس المال الفكري باستخدام نماذج حسابية. ولأجل تحقيق اهداف البحث واختبار فرضياته فقد تم اختيار القطاعين الصناعي والمصرفي كمجتمع للبحث، وثلاث شركات من كل قطاع كعيِّنة للبحث وتمثلت الحدود الزمانية للبحث بالاعتماد على التقارير المنشورة لتلك الشركات للأعوام 2018 ، 2019 ، 2020. إذ تم بيان مدى افصاح الشركات عينة البحث عن رأس مالها الفكري عن طريق نماذج حسابية، وقد توصل البحث الى مجموعة من الاستنتاجات وكان أهمها: أن هنالك أثر للإفصاح عن رأس المال …


تحسين جودة الخدمات التعليمية في ظل استراتيجيات التحول الرقمي: دراسة استطلاعية لاراء عينة من التدريسين في جامعة الموصل, ايمان نجم الدين عبد الله, ربى عدنان محمد Mar 2024

تحسين جودة الخدمات التعليمية في ظل استراتيجيات التحول الرقمي: دراسة استطلاعية لاراء عينة من التدريسين في جامعة الموصل, ايمان نجم الدين عبد الله, ربى عدنان محمد

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى تحسين جودة الخدمات في المنظمات التعليمية في ظل استخدام استراتيجيات التحول الرقمي ، وبحثت مشكلة المنظمات التعليمية في كيفية الاهتمام بالطرق والوسائل التعليمية الحديثة باستخدام وسائل التكنولوجيا ودورها في تطوير العملية التعليمية ورفع جودتها، وقامت الفرضيات التي تبنتها الدراسة على علاقات ارتباط وتأثير تحسين جودة الخدمات التعليمية واستخدام استراتيجيات التحول الرقمي، وتم اختيار جامعة الموصل مجتمعاً للدراسة والعاملين فيها من التدريسين عينة لها مكونة من (100) فرد ، وتم استخدام المنهج الوصفي التحليلي في تحقيق الأهداف المرجوة ، واعتمدت الاستبانة كأداة في جمع البيانات، وتم تحليل البيانات باستخدام الحزمة ( SPSS V- 26) وخرجت الدراسة بمجموعة من …


الافصاح عن أبعاد محاسبة المسؤولية الاجتماعية وأثره في تحسين قيمة الشركة وفقا لأنموذج (Tobins Q), حذام فالح جيجان Mar 2024

الافصاح عن أبعاد محاسبة المسؤولية الاجتماعية وأثره في تحسين قيمة الشركة وفقا لأنموذج (Tobins Q), حذام فالح جيجان

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى تحليل وتفسير بيان دور محاسبة المسؤولية الاجتماعية في تحسين قيمة الشركة, فضلا عن بيان اثر الإفصاح عن محاسبة المسؤولية الاجتماعية في الشركات الصناعية المدرجة في سوق العراق للأوراق المالية على تحسين قيمة الشركة , وذلك من خلال استخدام أبعاد محاسبة المسؤولية الاجتماعية ( استراتيجية الشركة، إجراءات الحوكمة، المنتجات والخدمات، الأهداف الاجتماعية, التوظيف، البيئة)، بوصفها متغيرات مستقلة ناتجة من واقع حال محتوى بيانات التقارير المالية السنوية لعينة من الشركات الصناعية العراقية البالغ عددها (21) شركة مدرجة في سوق العراق للأوراق المالية من إجمالي الشركات المدرجة في السوق والبالغ عددها (25) شركة، حيث مثلت العينة ما نسبته (84%) من …


Technical Costing Based On Specification (Abcii) And Its Role In Reducing Costs: An Applied Study In The Leather Factory /Advanced Civilian Shoes Factory No.7, Amer Mansoor Hasoon Mar 2024

Technical Costing Based On Specification (Abcii) And Its Role In Reducing Costs: An Applied Study In The Leather Factory /Advanced Civilian Shoes Factory No.7, Amer Mansoor Hasoon

Muthanna Journal of Administrative and Economics Sciences

Given the inadequacy of the traditional cost systems applied in the economic entities, which do not take into account the non-financial variables, which are the essential core for pushing the economic entity towards success and leadership to keep pace with developments in the field of technology and the modern industrial and administrative business environment and in line with the constantly renewed requirements of customers due to flooding the market with various goods and services. Therefore, the research aimed to study and analyze the role of costing technology based on specifications (ABCII). In order to reduce production costs, the costing technology …