Business Administration, Management, and Operations Commons^™

تأثير مخاطر التدقيق في مصداقية المعلومات المالية في المصارف الخاصة العراقية, عباس فاضل علي

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى التعرف على تأثير مخاطر التدقيق في مصداقية المعلومات المالية وتم الاعتماد على المنهج الوصفي التحليلي اذ استخدمت استمارة الاستبيان الالكتروني كأداة للبحث ، ويتكون مجتمع البحث من جميع العاملين في رقابة وتدقيق الحسابات في المصارف الخاصة العراقية ، اما عينة البحث فقد بلغت 110 فردا من الافراد المشار اليهم في مجتمع البحث ، وتوصل البحث إلى مجموعة من النتائج وهي وجود مستوى مرتفع من مخاطر التدقيق بأنواعها (مخاطر الملازمة، مخاطر الرقابة، مخاطر الاستكشاف) التي تتعرض لها المصارف الخاصة العراقية وكذلك وجود مستوى مرتفع من مصداقية المعلومات المالية لدى المصارف الخاصة العراقية وتبين وجود تأثير عكسي ذي دلالة …

أثر الانفاق العسكري على الأداء المالي في العراق للمدة 2003 -2020, وضاح رحيم راهي

Muthanna Journal of Administrative and Economics Sciences

نظراً لأهمية موضوع النفقات العامة وما لها من دور في رفد التنمية الاقتصادية ونتيجة للحروب المتكررة على العراق ، كان لزيادة الانفاق العسكري اثر سلبي على أداء السياسة المالية للاقتصاد العراقي ، لذا حاول الباحثين التركيز على هذا الموضوع للوصول الى الية تجعل من الزيادات المتكررة للانفاق العسكري اقل وطئه على الأداء المالي وذلك بالاعتماد على التجارب الدولية في هذا المجال وما لها من دور في تحويل عملية الانفاق على المجلات العسكرية ذات مردود اقتصادي يجعل من عملية التنمية الاقتصادية مستندين الى نتائج التجارب الدولية ذات الصلة بالموضوع ، وتوصل الباحثين الى ان زيادة الانفاق العام وعلى وجه الخصوص الانفاق …

اثر جودة التدريب في تطوير قدرات الموارد البشرية / دراسة تطبيقية في المركز الوطني للتدريب والتنمية البشرية في وزارة الصحة, شروق إسماعيل حامد, منتهى قاسم صادق

Muthanna Journal of Administrative and Economics Sciences

تناولت هذه الدراسة اثر جودة التدريب في مساعدة الافراد والمؤسسات المهنية في بناء وتطوير القدرات البشرية اذ تم تقديم اطار نظري لبعض ما طرحه الكتاب والباحثين حول موضوع جودة التدريب ودورها في تطوير قدرات العاملين في مختلف الوظائف الى جانب الاطار العملي والذي تضمن استعراض لبعض نتائج الجوانب التدريبة في المركز الوطني للتدريب والتنمية البشرية في وزارة الصحة او تضمن البحث اربعة محاور اساسية هي أ- هدف البحث. ب -الاجراءات المتبعة في الجانب العملي ج-اهم الاستنتاجات د- اهم التوصيات.

إمكانية تطبيق الاستدامة المالية في ظل مخاطر الدين العام في العراق, عقيل حميد الحلو, ام البنين حميد الجياشي

Muthanna Journal of Administrative and Economics Sciences

ينطلق موضوع البحث من الأهمية القصوى للاستدامة المالية وإمكانية تحققها في ظل مخاطر الدين العام في العراق، لاسيما في ظل الأزمات والصعوبات الإقتصادية، وتدور مشكلة البحث حول أثر إرتفاع المديونية العامة على إمكانية تحقق الاستدامة المالية في العراق ولتحقق هدف البحث تم أستخدام التحليل الوصفي الأحصائي للتحقق من إمكانات الاستدامة المالية وأثر إستخدامها للحد من مشاكل مخاطر الدين العام، وتحليل مؤشرات الدين العام في العراق للمدة قيد الدراسة، وتوصل البحث إلى جملة من الأسباب أهمها أن مؤشرات الدين العام تشير إلى أن العراق لم يصل إلى مرحلة الخطر وفقاً للمعايير الدولية، ألا أن وجود الدين العام في ظل الأزمة المالية …

مدى فاعلية الودائع لدى مصرف المتحد للاستثمار في دعم القروض المدفوعة للمدة 2005-2019, حيدر حسين عذافة, ساجدين فرج شوكة

Muthanna Journal of Administrative and Economics Sciences

يعتمد المصرف في ممارسة انشطته الاقتصادية المختلفة على الاموال الفائضة لدى الجمهور, الشركات ومؤسسات الدولة المختلفة كما تعد الودائع المصرفية من ابرز مصادر التمويل الخارجية للمصرف, والتي تشكل المصدر الرئيس لأموال المصرف كما يستمد المصرف اهميته من الناحية الاقتصادية لكونها اجهزة قادرة على رؤوس الاموال الفائضة لدى المودعين.

The Impact Of Audit Systems Methods On Cash Management And The Distribution Of Profits For Companies Listed In The Iraqi Stock Exchange, Mohammed Hossein Setayesh, Salwan Kadhim Ojah, Safa Eltayf Abdlamer, Mohammed Hasan Sabbar

Muthanna Journal of Administrative and Economics Sciences

the research aims to show the impact of the audit systems followed by the administration on how to manage cash as well as how to manage the distribution of profits, by following the best audit methods to help the administration achieve the highest quality of cash management and profit distribution. The following hypotheses have been put forward: (the characteristics of the auditing institution affect the management of benefits earnings) and (the characteristics of the auditing institution affect the management of cash earnings). The research sample was a group of Iraqi companies listed on the Iraq Stock Exchange for the period …

The Effect Of Environmental Accounting As A Transparency Method The Governance On Financial Results And Improvement Of The Value Of Economic Units, Amel Merzah Sakhil, Ali Razzaq Ali, Shaymaa Nihro Jabal

Muthanna Journal of Administrative and Economics Sciences

The goal of this analysis is to investigate and assess the impact of governance structures on the disclosure of environmental accounting on financial results and firm valuation. The research was carried out on companies listed on the Iraq Stock Exchange in the hospitality sub-sector for the duration of 2015–2019. Sampling is achieved by purposeful sampling. Path analysis and moderated regression analysis are the analysis techniques utilized (MRA). The findings of the direct impact test analysis indicate that the structures of corporate governance that are proxies of global investment and systemic ownership do not influence financial efficiency and corporate valuation. The …

اثر الممارسات المحاسبية على الاداء المالي لعينة من الشركات المدرجة في سوق العراق للاوراق المالية, مصطفى عبد الحسين علي, سوجر علي كامل

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى قياس اثر الممارسات المحاسبية على الاداء المالي. وذلك من خلال استخدام نموذج جونز لقياس الممارسات المحاسبية ونموذجي العائد على السهم والعائد على حقوق الملكية لقياس الاداء المالي . وذلك من خلال اختيار عينة مكونة من شركة من الشركات المدرجة في سوق العراق للأوراق المالية وتوصل البحث الى مجموعة من الاستنتاجات كان ابرزها ان هنالك اثر للممارسات المحاسبية على الاداء المالي . كما توصل البحث الى مجموعة من التوصيات كان من اهمها بذل الجهود لتوعية ادارة الشركات حول الآثار السلبية لممارسات المحاسبية وانها لا تمثل حلا مناسبا لإظهار الاداء الجيد للشركات وذلك لعدم استمرارية هذا الحل على المدى …

مسارات السياسة المالية في العراق للمدة (2003- 2019), علي جابر عبد الحسين, ماجدة باشي بديوي

Muthanna Journal of Administrative and Economics Sciences

ان التحول السياسي والاقتصادي الذي حصل في العراق بعد عام 2003 اتصف بالكثير من مظاهر التخبط والتناقضات، وكانت هناك الكثير من العوامل المعرقلة لاتجاهات التنمية ومنها عدم الاستقرار السياسي والوضع الامني غير المستقر، علما أن العراق بدء يتجه الـى بنـاء نظام سياسي واقتصادي جديد بعد التغير السياسي، وفي ظل حكم سلطة الائتلاف المؤقتة والحكومات المتعاقبة والى الوقت الحاضر ، شهد العراق تزايد ظاهرة عدم الاستقرار السياسي ، والذي اثر تأثيرا كبيرا على النشاط الاقتصادي وخاصة على السياسة المالية ، أذ أن السياسة المالية تستطيع ومن خلال ادواتها ان تحقق الاستقرار الاقتصادي لكونها اسلوبا لإدارة الاقتصاد ، لذا فأن دور السياسة …

Profit Or Purpose: What Increases Medical Doctors’ Job Satisfaction?, Young Kyun Chang, Won-Yong Oh, Sanghee Han

Management, Entrepreneurship and Technology Faculty Research

This study integrates two competing views to examine whether medical doctors are satisfied with their jobs when they perceive their hospitals as being oriented toward profit (i.e., rational choice theory) or purpose (i.e., public service motivation). Using a sample of 127 doctors from 70 hospitals, this study tests these competing views. The results show that doctors who perceive their hospitals as purpose-driven are likely to experience job satisfaction, and this pattern still holds even if they also perceive their hospitals to be emphasizing profits. However, only the purpose-driven orientation results in job satisfaction via a sense of meaningfulness. Thus, this …

The Role Of Politics And Corruption In The Rise Of The African Firm, Wedu Ketema, Howard Jean-Denis

Seaver College Research And Scholarly Achievement Symposium

Many African businesses lag in financial performance compared to the performance of companies in the West. Despite this, the continent’s economic output has continued to rise considerably in the past two decades, but many of these economic achievements have been discredited. Despite the West’s view of Africa as a continent unprepared for economic growth due to simmering conflict, threats of terror, and other barriers to business, African business has continued to boom. Over the past two decades, Africa has made massive strides to “catch up to the West.” In fact, according to experts, many countries in Africa have experienced what …

An Empirical Study To Understand The Effectiveness And Scope Of Blockchain Technology In Indian Public Sector, Radhakrishnan Airy, Hritika Gajarlawar, Nilay Bajaria, Ganesh Joshi

Walden Faculty and Staff Publications

The Blockchain is a distributed database that is maintained as Blocks and contains all transactions or digital occurrences. These are the records of transactions that take place between parties.Blockchain blocks are kept as blocks and shared among participants. Each Block is examined, validated, and saved by the parties who are a part of the system/network, each brick is unique and contains the details of a single transaction as well as the transaction's hash key. The study offers insights to researchers about the opportunity threat and future use of blockchain in the public sector.

2022-03-24 Academic Issues Subcommittee Meeting Minutes, Morehead State University. Faculty Senate., Academic Issues Subcommittee.

Faculty Senate Records

Meeting minutes of the Academic Issues Subcommittee for the March 24, 2022.

2022-03-23 Pac-27 Tenure & Reappointment Review, Morehead State University. Faculty Senate.

Faculty Senate Records

Draft of revisal for PAc-27 on tenure and reappointment review, submitted to the Faculty Senate on March 23, 2022.

Covid Reboot: Making A Case For Cultural Change To Increase Employee Engagement, Martin S. Bressler

Journal of Business & Entrepreneurship

When traveling around the country, you will notice that many small businesses have closed, in many instances due to the COVID-19 pandemic. According to a recent study by economists at the Federal Reserve, 200,000 U.S. business establishments shut their doors during the first year of the pandemic in addition to the 600,000 businesses per year that permanently closed. Many states have reported that 40% or more small businesses have closed in their state (Congressional Research Service, April 2020).

However, even more disturbing than the number of businesses closing is the difficulty in staffing positions across the country. The hospitality industry …

How Exemplary Black Women Leaders Use Influence To Achieve Extraordinary Results, Catrena Elliott

Dissertations

Purpose: The purpose of this phenomenological study was to understand and describe how exemplary Black women business leaders (BWBL) influence employees through personal motivation, personal ability, social motivation, social ability, structural motivation, and structural ability.

Methodology: This phenomenological study research design identified and explored how 10 exemplary BWBL who have achieved extraordinary results influence employees through personal motivation, social motivation, structural motivation, personal ability, social ability, and structural ability. Participants were selected from exemplary BWBL in Southern California and Northern California who fulfilled the study’s requirements. Interviews, observations, and artifacts were used to gather data. To identify study findings, data …

Linking Authentic Leadership With Employee Initiative Behavior And Task Performance: The Mediating Role Of Emotional Sharing And Communication Satisfaction, Jeong Sik Kim, Jong Gyu Park, Hyun Jung Park

Publications and Research

Our study aims to explore the process through which authentic leadership leads to employees’ initiative behavior and task performance. In particular, we focused on the mediating roles of emotional sharing and communication satisfaction. Based on data collected from 242 employee-supervisor dyads, we found that authentic leadership was significantly related to emotional sharing, which was sequentially significantly related to communication satisfaction. Communication satisfaction was significantly associated with initiative behavior and task performance. In addition, emotional sharing and communication satisfaction played significant mediating roles not only in the relationship between authentic leadership and initiative behavior, but also in the relationship between authentic …

The Machiavellian Organization: A Multilevel Model To Understand Decision Making In Organizations, Michael J. Matthews, Thomas K. Kelemen, Samuel H. Matthews, Jacob M. Matthews

Management Faculty Publications

We introduce a three-phase model of decision-making as examined through a Machiavellian lens. Distinct from previous research, we broaden our research premise from Machiavellianism exhibited by an individual to Machiavellianism at the organizational level. We examine this type of organization beginning with an emphasis on organizational values and practices, which we define as climate emergence. After establishing the process of climate emergence, we examine employee sensemaking within a Machiavellian climate by drawing on Rest's decision-making model. Our research culminates with an exploration of resultant employee behaviors while emphasizing the moderating role of dispositional Machiavellianism. We conclude with a discussion centered …

The Need To Address Religious Diversity At Work: An All-Inclusive Model Of Spirituality At Work, Ivonne Valero Cázares

USF Tampa Graduate Theses and Dissertations

This thesis discusses the importance of embracing religion and spirituality in the workplace as an aspect of workplace diversity. This document aims to help us understand the definition of spirituality at the workplace and its constituents.

We conducted a literature review from predominant scholars about the salience of spirituality and religion at the workplace and its relevance to building meaning, connectedness, and a sense of belonging. We will also review Maslow's theory of Human Needs, his research on human peak-experiences, and its correlation to self-actualization and transcendence.

We will present a new model of Spirituality and Religion at the workplace …

Creating A Short, Public-Domain Version Of The Cpai-2: Using An Algorithmic Approach To Develop Public-Domain Measures Of Indigenous Personality Traits, Mukhunth Raghavan

USF Tampa Graduate Theses and Dissertations

In this study we aimed to create a short, public-domain analogue of the Cross-Cultural (Chinese) Personality Assessment Inventory (CPAI-2; F. M. Cheung et al., 1996). Emic (culture-specific) traits measured by the CPAI-2 are purportedly specific to the Chinese culture and argued to not be fully captured by the consensus Big Five personality trait taxonomy. Research suggests that CPAI-2 traits may have unique predictive power, especially in non-Western contexts. However, research has been hampered by several limitations of the measure. The inventory is proprietary and long, with 341 items forming 28 scales and four factors. Cross-cultural personality research would benefit from …

The Status Of Counselling Services For Students With Visual Impairments In Tanzanian Universities, Batista Francis Mgumba

Journal of Humanities and Social Sciences

This article assesses the extent to which counselling services address the special needs of students with visual impairments in Tanzanian universities. The objectives are to: (i) analyse supportive counselling services available for handling social-psychological and educational problems facing students with visual impairments; and (ii) assess the extent to which the available counselling services are capable of addressing social-psychological and educational needs of students with visual impairments. To a great extent, the study was informed by the solution-focused therapy; the cognitive-behavioural therapy; and by the sensory integration therapy. The research employed a multiple case study design with a qualitative approach. Three …

Dimensions And Strategies Of Sustainable Rural Entrepreneurship Ecosystem: An Explorative-Mixed Research Study, Mehdi Zivdar, Hadi Sanaeepour

The Qualitative Report

With regards to the concept of sustainability, the dimensions and strategies of the rural entrepreneurship ecosystem have not been identified in most of valid literature of entrepreneurship discipline yet. The aim of this study is to conceptualize dimensions and strategies of Sustainable Rural Entrepreneurship Ecosystem (SREE) phenomenon for clarifying its dimensions and proposing regarding strategies for development of SREE. This study was conducted in two stages using an explorative mixed research design. In the first step, using a qualitative design, SREE was conceptualized, and its dimensions and strategies were developed. Therefore 6 dimensions and 36 strategies were conceptualized based on …

An Innovative Approach To Understanding Employers' Commitment To Diversity, Equity, And Inclusion, Becky Harris

UNLV Gaming Research & Review Journal

Diversity, equity, and Inclusion in the workforce have been topics of discussion in corporate America for years. In an effort to better understand employers’ commitment to hiring a more diverse, equitable, and inclusive workforce, and to collect robust data for analysis, the Nevada Legislature authorized the University Nevada, Las Vegas to launch a survey of Nevada employers concerning their workforce composition, employee representation at the frontline, supervisory, managerial and executive levels, employee benefit packages, and attrition rates. Every Nevada employer, including for-profit, non-profit and educational institutions are invited to participate. A link to the survey is provided in the article …

2022-03-03 Faculty Senate Meeting Minutes, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate meeting minutes from March 3, 2022.

2022-03-03 Faculty Senate Newsletter, Morehead State University. Faculty Senate.

Faculty Senate Records

Faculty Senate newsletter from March 3, 2022.

One Size Does Not Fit All: Understanding Differences In Perceived Organizational Support During The Covid-19 Pandemic, Ruby Daniels, Leslie A. Miller, Michael Zia Mian, Stephanie L. Black

Marketing Faculty Publications (Archived)

The COVID-19 crisis forced organizations to radically rethink how to lead their workforce. Facing an unprecedented drop in consumer demand, business leaders struggled to balance staying financially solvent with the responsibility of supporting their employees during the crisis. Early surveys found many employees did not perceive their organizations communicated a clear plan of action; others questioned whether their employers cared about workers' health and safety. While researchers have examined perceived organizational support, studies are only now starting to examine workers' perceived support during a pandemic. The study used a mixed method design to collect quantitative and qualitative data from 949 …

The Impact Of Board And Hotel Characteristics On Biodiversity Reporting: Market Diversification As A Moderator, Edzuwyn F. B. H. Mahyuddin, Mohammad Iranmanesh, Azlan Amran, Behzad Foroughi

Research outputs 2014 to 2021

Purpose: This study aims to explain how board and hotel characteristics affect biodiversity reporting and to test the moderating effect of market diversification.

Design/methodology/approach: The annual reports of 105 hotels were examined for the period between 2016 and 2017 to analyse these hotels’ biodiversity reporting using content analysis. The partial least squares technique was used to test the proposed relationships.

Findings: The results show that the number of board members who are also on the corporate social responsibility committee, number of board members who are in environmental organizations, the star rating of the hotel, hotel size and hotel location have …

2022-03-02 Supplement To Max Ammons Commendation, Morehead State University. Faculty Senate.

Faculty Senate Records

A Supplement to Max Ammons Commendation presented to the Faculty Senate on March 2, 2022. The article was published by the online magazine Campus Reform on February 24, 2022 by Alexa Schwerha.

2022-03-02 General Education Council Meeting Minutes, Morehead State University. Faculty Senate., General Education Council.

Faculty Senate Records

Meeting minutes of the General Education Council for the March 2, 2022.

Knowledge Management Model For Library In Indonesia (Study Case : Sunan Ampel State Islamic University Of Surabaya), Ilham M.Said, Merlin Apriliyanti

Library Philosophy and Practice (e-journal)

The knowledge management is playing an increasingly important role in organizations across various industries. Through knowledge management, an organization seeks to acquire or create potentially useful knowledge and make it available to its members so that it can be used at the right time and in the right place to have a positive impact on the organization's activities. The library of the State Islamic University of Sunan Ampel Surabaya has not optimally managed the existing knowledge. Knowledge management at the library of the State Islamic University of Sunan Ampel Surabaya is still limited to explicit knowledge such as textbooks, journals, …