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Operations and Supply Chain Management Commons™
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Articles 691 - 720 of 1069
Full-Text Articles in Operations and Supply Chain Management
إدارة المصارف الإسلامية ودورها في تحقيق التنمية الاقتصادية بعض المصارف الإسلامية العربية إنموذجاً للمدة 2006- 2013, صباح رحيم مهدي الاسدي
إدارة المصارف الإسلامية ودورها في تحقيق التنمية الاقتصادية بعض المصارف الإسلامية العربية إنموذجاً للمدة 2006- 2013, صباح رحيم مهدي الاسدي
Muthanna Journal of Administrative and Economics Sciences
ان الغاية من انشاء المصارف الاسلامية، هي مواجهة التحديات التي تواجه المسلمون من خلال تعاملاتهم المالية والاستثمارية، وما لها من علاقة بالمصارف التجارية، لان اغلب المعاملات التجارية تحتاج الى ايداع وسحب وأتمان مصرفي، وخوفا من الوقوع بدائرة الحرام من خلال التعاملات الربوية (التعامل بالفائدة). فجاءت فكرة انشاء المصارف الاسلامية ترسيخا لمبادئ التعاليم الاسلامية وادراكا لحجم التحديات التي تعاني منها الامة الاسلامية في مجالها الاقتصادي، لذا كان من الضروري ايجاد آلية فاعلة للتصدي لتلك التحديات، من خلال تكوين مؤسسات مصرفية تنموية هدفها الابتعاد عن التعامل بالفائدة، وفي الوقت نفسه العمل على دعم التنمية الاقتصادية والتقدم الاجتماعي للشعوب والمجتمعات الاسلامية وفقا لمبادئ …
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
Department of Accounting and Finance Faculty Scholarship and Creative Works
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …
Orchids Paper Company 2014-2015, John K. Masters, Pamela P. Rogers
Orchids Paper Company 2014-2015, John K. Masters, Pamela P. Rogers
Faculty Publications
This case captures Orchids Paper Company at a time of significant change internally and in its environment. It presents opportunities to examine the concept of fit between Strategy, Environment, and Resources to maximize profit potential. The nature of Orchids’ products and industry facilitate the case’s accessibility, since Orchids operates in an industry which is fairly simple to understand (paper manufacturing). The case is intended for use in business policy and strategy classes at the undergraduate or MBA level, but might be used in operations, supply chain, finance, accounting or marketing classes by focusing on specific questions facing the firm.
2018 Formula Sae Michigan Cost Report: Abbreviated Version, Rachel Rodgers
2018 Formula Sae Michigan Cost Report: Abbreviated Version, Rachel Rodgers
Williams Honors College, Honors Research Projects
Formula SAE Michigan is a collegiate design competition held every year at Michigan International Speedway. The University of Akron Zips Racing competes against 120 other teams in eight different events. The cost event requires a costed bill of materials and outline of how the team's open-wheel formula car is built. The event is scored on the car's total cost, the report's accuracy, and how students redesign components to meet a cost standard. This project is an abbreviated version of the cost report submitted for the 2018 Formula SAE Michigan event. Part drawings have been redacted due to their proprietary nature.
A Refined Framework Of Information Sharing In Perishable Product Supply Chains, Luluk Lusiantoro, Nicky Yates, Carlos Mena, Liz Varga
A Refined Framework Of Information Sharing In Perishable Product Supply Chains, Luluk Lusiantoro, Nicky Yates, Carlos Mena, Liz Varga
Business Faculty Publications and Presentations
Purpose – This study contributes to our understanding of the relationship between information sharing and performance of perishable product supply chains (PPSC). Building on transaction cost economics (TCE), organisational information processing theory (OIPT), and contingency theory (CT) this study proposes a theoretical framework to guide future research into information sharing in perishable product supply chains (IS-PPSC).
Design/methodology/approach – Using the systematic literature review methodology, 48 peer-reviewed articles are carefully selected, mapped, and assessed. Template analysis is performed to unravel the relationship mechanisms between information sharing and PPSC performance.
Findings – We find that the relationship between information sharing and PPSC …
Marketing Leadership In A Knowledge Economy, Myles Bassell, Sonia Lambert
Marketing Leadership In A Knowledge Economy, Myles Bassell, Sonia Lambert
Atlantic Marketing Journal
Often the most valuable assets of a marketing driven firm are intangible assets such as a brand name, intellectual capital, and the expertise and knowledge of employees. The new breed of marketing leaders understand that it is important for employees to collaborate and be engaged and that leaders must be agents of change, creative, ethical, and global thinkers who can create learning organizations. The research reveals that organizations that are going to thrive in the knowledge economy are those that have marketing leaders who can build learning organizations, encourage diversity, and ensure employees are engaged in meaningful work.
Assessing The Validity And Reliability Of Family Factors On Physical Activity: A Case Study In Turkey, Sharalyn Steenson, Hilal Ozcebe, Umut Arslan, Hande Konsuk Unlu, Ozgur M. Araz, Mahmut Yardim, Sarp Uner, Nazmi Bilir, Terry T.-K. Huang
Assessing The Validity And Reliability Of Family Factors On Physical Activity: A Case Study In Turkey, Sharalyn Steenson, Hilal Ozcebe, Umut Arslan, Hande Konsuk Unlu, Ozgur M. Araz, Mahmut Yardim, Sarp Uner, Nazmi Bilir, Terry T.-K. Huang
Department of Supply Chain Management and Analytics: Faculty Publications
Background: Childhood obesity rates have been rising rapidly in developing countries. A better understanding of the risk factors and social context is necessary to inform public health interventions and policies. This paper describes the validation of several measurement scales for use in Turkey, which relate to child and parent perceptions of physical activity (PA) and enablers and barriers of physical activity in the home environment.
Method: The aim of this study was to assess the validity and reliability of several measurement scales in Turkey using a population sample across three socio-economic strata in the Turkish capital, Ankara. Surveys were conducted …
The Ambivalent Effect Of Complexity On Firm Performance: A Study In The Global Service Provider Industry, Marcus M. Larsen, Stephan Manning, Torben Pedersen
The Ambivalent Effect Of Complexity On Firm Performance: A Study In The Global Service Provider Industry, Marcus M. Larsen, Stephan Manning, Torben Pedersen
Management and Marketing Faculty Publication Series
Prior literature is ambivalent about whether organizational complexity has positive or negative effects on firm performance. Using rich data on global service providers, we explore this ambivalence by disentangling performance consequences of different types of organizational complexity. We show that complexity arising from the coordination of different services and operations negatively influences profit margins through increased coordination costs, whereas complexity coming from the sophistication of particular services may positively influence margins through informational advantages. We also investigate the moderating effects of process commoditization and client-specific investments. Our findings point to critical performance dilemmas facing global service providers in a highly …
Notions Of Rough Neutrosophic Digraphs, Florentin Smarandache, Nabeela Ishfaq, Sidra Sayed, Muhammad Akram
Notions Of Rough Neutrosophic Digraphs, Florentin Smarandache, Nabeela Ishfaq, Sidra Sayed, Muhammad Akram
Branch Mathematics and Statistics Faculty and Staff Publications
Graph theory has numerous applications in various disciplines, including computer networks, neural networks, expert systems, cluster analysis, and image capturing. Rough neutrosophic set (NS) theory is a hybrid tool for handling uncertain information that exists in real life. In this research paper, we apply the concept of rough NS theory to graphs and present a new kind of graph structure, rough neutrosophic digraphs. We present certain operations, including lexicographic products, strong products, rejection and tensor products on rough neutrosophic digraphs. We investigate some of their properties. We also present an application of a rough neutrosophic digraph in decision-making.
Special Issue : Neutrosophic Multi-Criteria Decision Making, Florentin Smarandache, Jun Ye, Yan Hui Guo
Special Issue : Neutrosophic Multi-Criteria Decision Making, Florentin Smarandache, Jun Ye, Yan Hui Guo
Branch Mathematics and Statistics Faculty and Staff Publications
The notion of a neutrosophic quadruple BCK/BCI-number is considered in the first article (“Neutrosophic Quadruple BCK/BCI-Algebras”, by Young Bae Jun, Seok-Zun Song, Florentin Smarandache, and Hashem Bordbar), and a neutrosophic quadruple BCK/BCI-algebra, which consists of neutrosophic quadruple BCK/BCI-numbers, is constructed. Several properties are investigated, and a (positive implicative) ideal in a neutrosophic quadruple BCK-algebra and a closed ideal in a neutrosophic quadruple BCI-algebra are studied. Given subsets A and B of a BCK/BCI-algebra, the set NQ(A,B), which consists of neutrosophic quadruple BCK/BCInumbers with a condition, is established. Conditions for the set NQ(A,B) to be a (positive implicative) ideal of a …
A Comparative Analysis Of Three Major Transfer Airports In Northeast Asia Focusing On Incheon International Airport Using A Conjoint Analysis, Tae Won Chung, Yong Joo Lee, Hyun Mi Jang
A Comparative Analysis Of Three Major Transfer Airports In Northeast Asia Focusing On Incheon International Airport Using A Conjoint Analysis, Tae Won Chung, Yong Joo Lee, Hyun Mi Jang
Finance and Supply Chain Faculty Scholarship
Due mainly to the privatization and commercialization of airline companies and deregulation of the aviation rules, the demand for air transport has continuously been increasing. Airport authorities state that transfer passengers, who contribute to the large portion of the airports’ profits, are gaining much more importance, particularly in the Northeast Asia region where the air transport industry is very vital. Therefore, this study aims to investigate the competitiveness of IIA (Incheon International Airport) with other major airports located in Northeast Asia in passenger transfers made between Southeast Asia and China to North America using Conjoint Analysis. Results have indicated that …
Emerging Research Institutions' Technology Transfer Supply Chain Networks' Sustainability Budget Resource Planning Tool Development, Clovia Hamilton
Emerging Research Institutions' Technology Transfer Supply Chain Networks' Sustainability Budget Resource Planning Tool Development, Clovia Hamilton
Winthrop Faculty and Staff Publications
Emerging Research Institution (ERls) can benefit from patent licensing revenues from the transfer f patented technologies into the commercial marketplace because these added revenues can help research institutions become more sustainable financially. However, many ERls struggle to succeed in technology transfer. This study describes the development of a university technology transfer supply chain network sustainability tool that private and public ERls can use to become more self-reliant financially. Historically black colleges and universities (HBCUs) are ERls and are used as a case study. HBCUs lag behind their peer non-HBCUs because historically they have been under-served and were originally established largely …
Creating The Context For Effective Culture Work, Matthew Berberich
Creating The Context For Effective Culture Work, Matthew Berberich
River Cities Industrial and Organizational Psychology Conference
A culture that embraces change, responds quickly to changing needs and connects everyone at every level as business owners is an exciting future for companies and employees. In this culture leaders learn to unleash the unique potential in each individual to solve problems never solved before. The opportunity for positive impact goes far beyond our daily work. It spills into every area of our lives and in tangible ways impacts the world. Performance metrics and engagement only put you in line for this door to the future. The door can get locked when organizations become lulled into thinking “good-enough” by …
Vungle Inc. Improves Monetization Using Big-Data Analytics, Bert De Reyck, Ioannis Fragkos, Yael Gruksha-Cockayne, Casey Lichtendahl, Hammond Guerin, Andre Kritzer
Vungle Inc. Improves Monetization Using Big-Data Analytics, Bert De Reyck, Ioannis Fragkos, Yael Gruksha-Cockayne, Casey Lichtendahl, Hammond Guerin, Andre Kritzer
Research Collection Lee Kong Chian School Of Business
The advent of big data has created opportunities for firms to customize their products and services to unprecedented levels of granularity. Using big data to personalize an offering in real time, however, remains a major challenge. In the mobile advertising industry, once a customer enters the network, an ad-serving decision must be made in a matter of milliseconds. In this work, we describe the design and implementation of an ad-serving algorithm that incorporates machine-learning methods to make personalized ad-serving decisions within milliseconds. We developed this algorithm for Vungle Inc., one of the largest global mobile ad networks. Our approach also …
Hbcu Technology Transfer Supply Chair Networks’ Sustainability: Budget Resource Planning Tool Development, Clovia Hamilton
Hbcu Technology Transfer Supply Chair Networks’ Sustainability: Budget Resource Planning Tool Development, Clovia Hamilton
Winthrop Faculty and Staff Publications
This study describes the development of a university technology transfer supply chain network sustainability tool that Historically Black Colleges and Universities (HBCUs) can use to become more self-reliant financially. HBCUs lag behind their peer non-HBCUs because historically they have been under-served and were originally established largely as teaching and blue collar trade schools. Increased involvement in research oriented activities such as technology transfer will likely enable HBCUs to grow into new or stronger research institutions. The literature review revealed several problem areas with non-HBCUs university technology transfer include a resource planning issues. These problem areas for non-HBCUs would be challenging …
Improving Cardiology Patient Flow In Nuclear Medicine, Kelly Haar, Hannah Sullivan, Kathryn Laverdiere, Nuclear Medicine Department, Haley Pelletier, Stephen Tyzik, Suneela Nayak, Ruth Hanselman
Improving Cardiology Patient Flow In Nuclear Medicine, Kelly Haar, Hannah Sullivan, Kathryn Laverdiere, Nuclear Medicine Department, Haley Pelletier, Stephen Tyzik, Suneela Nayak, Ruth Hanselman
MaineHealth Maine Medical Center
At baseline, a nuclear medicine department found it difficult to complete cardiac stress tests within scheduled times. Using the performance improvement process, a nuclear medicine department looked to improve patient experience related to wait times for this test.
Two goals were identified and a root cause analysis was initiated. After identifying some process issues, two KPIs were developed to address them.
A root cause analysis identified some processing issues and two KPIs were instituted to address them.
As a result, one outcome was to hire an additional physician assistant to address the barrier of inadequate cardiology coverage. Next steps include …
Creating Sustainable Supply Chains: Influencing Sustainable Practices In The Supply Chain, Saif Mir
Creating Sustainable Supply Chains: Influencing Sustainable Practices In The Supply Chain, Saif Mir
Graduate Theses and Dissertations
Organizations worldwide are reporting their commitment to create sustainable supply chains. Ultimately, supply chain professionals are the drivers of change within their respective organizations, so this dissertation examines the role of communication as a tool to persuade supply chain professionals to create sustainable supply chains. The three studies within this dissertation employ different methodologies to examine the role of communication in the development and implementation of sustainability initiatives. The first study, a grounded theory investigation, highlights the network, communication, and structural factors that provide a strong business case for the development of sustainability initiatives. A strong business case influences the …
Sewing Garments, Sowing Lives: Two Generations Of Migrant Workers' Back And Forth To The Chinese Coast, Alice Tzou
Sewing Garments, Sowing Lives: Two Generations Of Migrant Workers' Back And Forth To The Chinese Coast, Alice Tzou
Dissertations, Theses, and Capstone Projects
Migrant workers in China have been at the center of popular news media and scholarly attention for three decades, since they started to migrate to work in factories on the coast in the post-1978 Economic Reform era. As western and central China has developed and work opportunities have arisen in these migrant-sending regions, internal migrants have started to return home. Push and pull factors of internal migration have been reversed. Poverty and lack of job opportunities used to be the push factors; they are now replaced by new push factors—long hours of work and long-distance travel to and from the …
Asset Assessment For Women: A Case Study Of Imasayi Village In Ogun State, Nigeria & Ngo Development: A Strategic Plan, Olamide Adeyinka
Asset Assessment For Women: A Case Study Of Imasayi Village In Ogun State, Nigeria & Ngo Development: A Strategic Plan, Olamide Adeyinka
Student Works
This paper presents the findings of an asset assessment performed with women in a village southwest of Nigeria, Imasayi Ogun state. This paper not only describes the process and results of a qualitative study, but also presents the implementation plan for an NGO that will work with the women of Imasayi to implement community-wide development projects. The research upon which this paper is based used the framework of seven capital domains, which are then used in turn to structure findings, recommendations and NGO planning and analysis. For the purpose of this paper, the marketplace is identified as significant for Imasayi’s …
Asset Assessment For Women: A Case Study Of Imasayi Village In Ogun State, Nigeria & Ngo Development: A Strategic Plan, Olamide Adeyinka
Asset Assessment For Women: A Case Study Of Imasayi Village In Ogun State, Nigeria & Ngo Development: A Strategic Plan, Olamide Adeyinka
Sustainability and Social Justice
This paper presents the findings of an asset assessment performed with women in a village southwest of Nigeria, Imasayi Ogun state. This paper not only describes the process and results of a qualitative study, but also presents the implementation plan for an NGO that will work with the women of Imasayi to implement community-wide development projects. The research upon which this paper is based used the framework of seven capital domains, which are then used in turn to structure findings, recommendations and NGO planning and analysis. For the purpose of this paper, the marketplace is identified as significant for Imasayi’s …
Senior Business Seminar Proposal, Alex C. Mcgrainer
Senior Business Seminar Proposal, Alex C. Mcgrainer
Senior Honors Projects
How could a single idea increase the value of a university’s college of business? My project aims to do this through the successful implementation of a single class. It addresses some of the most important factors that current and prospective students should consider while they undergo their college searches, such as the post-graduation employment rate and starting salary across majors of interest.
My inspiration for the topic came from students struggling to find a job. I realized that every year around March, they would begin to suffer due to the self-inflicted pressure of being unemployed after commencement. I immediately knew …
Implementation Of A Supply Chain Management "Intern For A Day" Program, Erin K. Mcconnell
Implementation Of A Supply Chain Management "Intern For A Day" Program, Erin K. Mcconnell
Honors Projects
This program was developed to send students to local corporations to attain a better understanding of a business professional environment and the Supply Chain Management departments at those companies. Students were sent to Therma Tru Doors, in Maumee, Ohio to be "interns for a day". They received the chance to shadow employees in all aspects of the Supply Chain field and learn about what their day to day job responsibilities entail. There are many benefits to this externship program for both the students and Therma Tru. Students gain valuable experience and knowledge while Therma Tru gains access to some of …
A Multi-Period Facility Location Model For Service Organizations Operating In A Competitive Environment., Sven W. Brose
A Multi-Period Facility Location Model For Service Organizations Operating In A Competitive Environment., Sven W. Brose
Electronic Theses and Dissertations
This thesis develops a multi-period, mathematical programming location model for facilities operating in a competitive environment. The objective is to maximize the profit in a variable demand environment. The solution of the problem can either be done in a robust or in a dynamic manner. A robust solution methodology forecasts the demand for all the periods in the planning horizon and provides a robust solution that may be suboptimal for any given period, but optimal when all the periods are taken into consideration. A problem with this approach is that it requires accurate forecast of demand for multiple periods into …
Making Sense Of Sustainable Seafood Certifications, Samantha Yoder
Making Sense Of Sustainable Seafood Certifications, Samantha Yoder
Honors Projects in Management
This project is aimed at tackling the issues regarding the varying seafood sustainability certifications currently in circulation. It aims to uncover the confusion, controversy, and differences that arise from the numerous governmental policies and organizations that issue seafood sustainability certifications. Furthermore, it will assess the primary motivations for each participant in the sustainable seafood supply chain, as the value derived from participation. Supply chain members considered include the fisheries that supply the seafood products, the various companies that issue the seafood certifications, the grocers that stock the numerous seafood products, the restaurants that serve sustainable seafood products, and the end …
Adapting Critical Chain Project Management To Army Engineer Construction Projects, Eric E. Rohr
Adapting Critical Chain Project Management To Army Engineer Construction Projects, Eric E. Rohr
Masters Theses & Specialist Projects
For decades, Army Engineers have utilized the systems of the Critical Path Method (CPM) and multi-level Gantt chart planning system for its construction projects. While these methods are well accepted, they are not without their flaws. Research and literature in project management has given weight to several viable alternative options to planning projects. One such option, Critical Chain Project Management (CCPM), was developed to address the flaws of CPM by offering a holistic approach to project management based on strict resource control and the use of time buffers. This method attempts to eliminate multitasking and procrastination that can plague efficiency …
استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي
استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي
Muthanna Journal of Administrative and Economics Sciences
يهدف هذا البحث إلى التعرف على انماط تفكير السيناريو المتمثلة بـ ((المستقبلي، المنظمي، الاستراتيجي) لعينة من كليات جامعة الكوفة، من خلال وضع استراتيجيات لمتخذي القرار المتمثلة بالإبعاد ( الندرة، التأثير، التوجيه)، وتم اختيار عينة عشوائية من الكادر التدريسي في خمس كليات من جامعة الكوفة اذ بلغ عددهم ( 210) تدريسي واستخدم الباحثان استمارة الاستبيان كأداة رئيسة لجمع البيانات والمعلومات باستخدام تدرج مقياس ( Likert) الخماسي، وتم تحليل الفرضيات باستخدام عدد من الأدوات الاحصائية (الوسط الحسابي، الانحراف المعياري، معامل ارتباط بيرسون، معامل الانحدار) وكانت ابرز الاستنتاجات التي توصل اليه البحث ان انماط التفكير بالسيناريوهات بإبعادها لها دور مهم في دعم استراتيجية …
استخدام نماذج Box & Jenkins للتنبؤ بالحوادث المرورية في محافظة القادسية, سيف حسام رحيم الجبوري
استخدام نماذج Box & Jenkins للتنبؤ بالحوادث المرورية في محافظة القادسية, سيف حسام رحيم الجبوري
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى دراسة وتحليل السلاسل الزمنية الخاصة بالحوادث المسجلة في محافظة الديوانية للمدة من (2010- 2014 ) باستخدام طريقة (BOX-JENKINS) في التحليل (التشخيص، التقدير ,اختبار ملاءمة النموذج , التنبؤ) وايجاد النموذج المثالي للتنبؤ بالحوادث المرورية باعتماد البيانات الشهرية المسجلة لدى دائرة مرور الديوانية وأظهرت نتائج التطبيق ان النموذج الملائم والكفؤ هو نموذج الانحدار الذاتي
تأثير الالتزامات المحتملة في قيمة الوحدة الاقتصادية, حيدر علي المسعودي
تأثير الالتزامات المحتملة في قيمة الوحدة الاقتصادية, حيدر علي المسعودي
Muthanna Journal of Administrative and Economics Sciences
ان إعداد القوائم المالية يجب أن يعكس نشاط الوحدة الاقتصادية، ومن العناصر المؤثرة بذلك النشاط هي الالتزامات المترتبة نتيجة لممارسة ذلك النشاط الذي لهُ أهمية كبيرة في جودة الابلاغ المالي وتأثيره في قيمة الوحدة الاقتصادية، إذ تواجه بعضها مشاكل في الإبلاغ عن الالتزامات المحتملة التي يمكن أن تشكل عبئاً مستقبلياً عليها، وبالنتيجة فأن المستثمرين غالباً ما يلجأون إلى القوائم المالية لغرض معرفة المركز المالي وما تقدمه من معلومات مالية عن طبيعة التزاماتها المحتملة وقدرتها على التنبؤ بها من إمكانية الاعتراف والقياس والابلاغ عن تلك الالتزامات المحتملة، عن طريق افتراض أن لجودة الإبلاغ المالي عن الالتزامات المحتملة تأثيرا في تحسين القيمة …
أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب
أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب
Muthanna Journal of Administrative and Economics Sciences
يمثل تطور أنظمة التكاليف واحدا من أهم التحديات التي تواجه شركات القطاع الخاص والعام والمختلط الهادفة للربح، حيث تكمن مشكلة البحث في استخدام الأسلوب التقليدي لاحتساب كلفة المنتجات مما لا يتيح لهذا الأسلوب أمكانية القياس والتحديد الدقيق لهذه التكاليف. ونظرا لعدم جدوى هذا الأسلوب في خدمة الإدارة في ترشيد قرارات التسعير والربحية وتقويم الأداء التنافسي، من هنا برزت أهمية تطبيق نظام التكاليف على أساس الأنشطة ( ABC ) في الشركة العراقية لإنتاج البذور بالشكل الذي يحقق مجموعة نتائج منها قياس أفضل للتكاليف, تعزيز الرقابة على التكاليف, قرارات إدارية تخدم تسعير المنتج بشكل أفضل. ويهدف البحث إلى التعرف على سمات نظام …
The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali
The Role Of Taxes In Iraq And Their Impact On The Public Budget For The Period (2008-2014), Ra’Ed Hassan Ali
Muthanna Journal of Administrative and Economics Sciences
The study aims to illustrate the role played by taxes since they are considered as the most important tool of fiscal policy. In the present study, taxes have been divided into direct and indirect ones. In addition, there is an account for their role in the overall revenue in detail as well as their impact on the overall revenue of the general budget. Moreover, measuring the extent of their contribution to the gross domestic product through the use of statistical analysis for the period (2008-2014) by using the statistical package for social sciences (SPSS) software. This study includes three sections: …