Social and Behavioral Sciences Commons^™

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 …

دور القيادة المستنيرة في ادارة التغيير التنظيمي: دراسة استطلاعية لآراء عينة من العاملين في مديرية توزيع كهرباء مركز نينوى, نور عزيز فتاح

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الحالي الى اختبار دور القيادة المستنيرة بوصفها متغير مستقلاً بأبعادها المتمثلة بـ (القدوة , المطور , الخدوم , المغير , الرؤيوي , المتصل) في ادارة التغيير التنظيمي بوصفها متغيرا معتمدا من خلال أبعادها والمتمثلة بـ ( التغيير في الهيكل التنظيمي, التغيير في الثقافة ,التغيير في التكنولوجيا, التغيير في المهام), تم استخدام الاستبانة كأداة رئيسية لجمع البيانات وتحليلها بالطرق والوسائل الإحصائية وتبنى البحث المنهج الوصفي التحليلي في تفسير وتحليل البيانات والذي يعد من اهم مناهج البحث العلمي وذلك بسبب شموليته ومرونته البحثية الكبيرة التي يوفرها للباحث لتشخيص ودراسة الواقع بدقة عالية, ولقد اختيرت مديرية توزيع كهرباء مركز نينوى في …

القيادة البارعة وتأثيرها في البراعة التنظيمية: دراسة استطلاعية في الشركة العامة لموانئ العراق, قاسم فنجان عبد الزهره, زيد صادق ماجد

Muthanna Journal of Administrative and Economics Sciences

الهدف من الدراسة الحالية هو تحديد مدى استخدام القيادة البارعة بأبعادها (سلوكيات القيادة المنفتحة، سلوكيات القيادة المنغلقة، مرونة التبديل) في تعزيز البراعة التنظيمية بأبعادها (البراعة الاستكشافية، البراعة الاستثمارية، البراعة الهيكلية), والتعرف على علاقات الارتباط والاثر بين المتغيرات في الشركة العامة الموانئ العراق . وتمحورت مشكلة الدراسة في اثارة عدة تساؤلات بحثية اهمها: ما مدى أهمية ووضوح متغيرات الدراسة “للشركة العامة لموانئ العراق عن متغيرات الدراسة, هل للقيادة البارعة دور في تعزيز البراعة التنظيمية ,وهل هناك علاقة والاثر بين القيادة البارعة والبراعة التنظيمية في الشركة المبحوثة؟.واعتمدت الدراسة في عملية جمع البيانات على الاستبانة بوصفة أداة رئيسية لتحقيق الاهداف, والمقابلات الشخصية مع …

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 …

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 …

سياسات التشغيل في العراق وتحديات النمو السكاني: دور الدولة والقطاع الخاص, هاني مالك عطشان

Muthanna Journal of Administrative and Economics Sciences

ان فهم التركيبة الديموغرافية والضغط السكاني امر بالغ الاهمية لأنه يؤثر على مختلف جوانب الحياة وله اثار مهمة على سوق العمل والنمو الاقتصادي , فزيادة مستمرة في حجم السكان مقابل ضعف الاستجابة يعني محدودية القدرة على التشغيل وعدم تغطيتها جغرافيا فضلا عن استمرار ارتفاع معدلات البطالة وغيرها من المشاكل الاقتصادية والاجتماعية. وعليه تناول هذا البحث موضوعة الضغط السكاني وتحديات سياسة التشغيل في الاقتصاد العراقي في ضل تزايد الاعداد الكبيرة لقوى العمل العراقية ولاسيما الشباب , حيث تم تسليط الضوء على هذه التحديات من خلال تحليل تطورات السكان وحجم قوة العمل العراقية , من جهة وتحليل الاختلال الهيكلي في سوق العمل …

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 …

Digital Preservation Practices In Federal University Libraries In Southwestern Nigeria, Oladapo James Omoju Mr, Funmilola Olubunmi Omotayo Dr

Library Philosophy and Practice (e-journal)

Modern libraries are increasingly being redefined as places to get unrestricted access to information in many formats and from many sources by providing a tremendous amount of information with a variety of digital tools. The study focused on digital preservation practices in federal university libraries in Southwestern Nigeria. A survey design of the qualitative type was adopted. All federal university libraries in the region were sampled. Data was collected through interviews conducted with the heads of the Digital Preservation Units or their representatives. Data were analysed thematically. All the universities have adopted digital preservation. The libraries preserve born-digital resources, research …

The Impact Of The Gut-Brain Axis On Alzheimer’S Disease, Elissa Wakim

Best Integrated Writing

Elissa’s review for the Graduate Biomedical Review focuses on the links between the gastrointestinal tract and the brain; the gut-brain axis and the development of Alzheimer’s disease. As a student in the Microbiology and Immunology Masters Program Elissa was particularly interested in the gut microbiota and their connection to neurodegenerative disease. She tidily reviewed the literature and wrote a fascinating and compelling piece of work.

Best Integrated Writing Spring 2024 - Complete Edition, Wright State University School Of Humanities And Cultural Studies, Kristie Mckiernan, Tracy Smith

Best Integrated Writing

Best Integrated Writing includes excellent student writing from Integrated Writing courses taught at Wright State University. This is the first issue after a 5 year hiatus.

Sprint Performance Following Plyometric Conditioning Activity In Elite Sprinters, Michal Krzysztofik, Mateusz Jopek, Dariusz Mroczek, Aleksander Matusiński, Adam Zając

Baltic Journal of Health and Physical Activity

Introduction: Considering the significance of the ankle joint for sprinting with the spring-like properties of the Achilles tendon, it seems that plyometric activating exercises could significantly potentiate maximum velocity sprinting. Therefore, the objective of this study was to evaluate the effects of specific plyometric exercises engaging the ankle joint, called stiff-legged hops as a conditioning activity (CA) on countermovement jump (CMJ) and sprinting performance evaluated over a distance of 50m in elite female and male sprinters that differ in athletics level. Material and methods: Thirty-two sprinters of the Polish National Team were assigned into experimental and control (CTRL) groups, while …

Attitudes And Self-Efficacy Of Swimming Coaches Towards The Inclusion Of Swimmers With Autism Spectrum Disorder, Eleftheria Kasagianni, Dimitrios Kokaridas, Panagiotis Varsamis, Vasilis Tsimaras

International Journal of Aquatic Research and Education

The purpose of this study was to investigate the attitudes and self-efficacy of swimming coaches regarding the inclusion of swimmers with autism spectrum disorder (ASD). The sample consisted of 150 Greek swimming coaches with an average age of 29.58 years. Each participant completed the Swimming Coaches Attitudes towards Inclusion Questionnaire for perceptions assessment and the Biddle and Goudas (1997) self-efficacy questionnaire. The statistical analysis used SPSS 27 to calculate Cronbach’s alpha, Pearson product-moment correlations, independent t-tests, and ANOVA. The findings of the study showed that the swimming coaches expressed positive attitudes and a high percentage of perceived self-efficacy towards the …

In This Issue 14:3, Stephen J. Langendorfer Ph.D.

International Journal of Aquatic Research and Education

In This Issue 14:3

A Research Framework To Improve Evidence-Based Practice Surrounding The Resuscitation Response To Drowning In Surf Lifesaving, Elissa Hooper, Aaron T. Scanlan, Shayne D. Baker, Samantha Fien

International Journal of Aquatic Research and Education

Surf lifesaving members are essential first responders who patrol public waterways, performing rescues and resuscitation to individuals in the community when needed. In this way, surf lifesaving members experience arduous physical requirements alongside extensive psychological stress during resuscitation. Surf Life Saving Queensland (SLSQ) represents the predominant, frontline lifesaving service in Queensland, Australia; however, little research has explored key aspects of drowning resuscitations involving this organisation, as well as in the broader lifesaving industry, limiting our current understanding on this vital topic. We sought to explore key aspects of drowning resuscitations within SLSQ and create a framework to generate evidence-based practice. …

Ua25 Staff Excellence Awards, Wku Strategy, Operations & Finance

WKU Administration Documents

Email announcement of staff excellence award winners to faculty & staff via email.

Impact Of Religious Extremism On Government Stability, Jasmine Usmanova

[Archive] Belmont University Research Symposium (BURS)

What causes government instability? This question has sparked various arguments. While some attribute government instability to economic factors like income inequality, others point to political dynamics such as the number of effective parties, or social factors like trust in the government. However, this paper argues that religious extremism, particularly when propagated by states through the adoption and enforcement of laws, policies, and practices that excessively integrate religious doctrines into the legal and governance framework, is a significant driver of government instability.

In this paper, we specifically utilize data from the year 2013. We employ the Gini index to account for …

‘You Have To Respect The Water’: Participant Experiences Of Appreciating And Managing The Risks Associated With Open Water Swimming – A Rapid Ethnographic Study, Mark A. Christie, David Elliott

International Journal of Aquatic Research and Education

Open water swimming (OWS) has rapidly grown in popularity, driven by the purported health benefits of cold-water immersion. A paucity of research remains specifically considering the notable risks inherent in OWS participation, and a lack of qualitative research on freshwater swimming experiences, and safety-related issues therein. This rapid ethnographic study, based at a dedicated OWS lake in the UK, conducted semi-structured interviews with OWS participants (n=17; female=11, male=6). Two core themes emerged: environmental issues impacting OWS experiences and behaviours; and knowledge and education of OWS which highlighted safe/unsafe practices, levels of education for managing risks, personal preparedness, swimming solo/with others, …

#Dusomething! A Qualitative Exploratory Study To Identify Challenges And Opportunities For Improvement In Du's Response To Sexual Harassment And Assault, Alejandro Cerón, Amanda Cali, Briana Cox, Camille Cruz, Camryn Evans, Cyndal Groskopf, Ashley Joplin, Clayton Kempf, Kēhaulani Lagunero, Jayvyn Jakai Lewis, Aili Limstrom, Gray Messersmith, Cal Quayle, Yadira Quintero, Michael Sze, Aaron Toussaint, Sami Zepponi

Anthropology: Undergraduate Student Scholarship

The purpose of this course-based research project was to identify where DU has made progress in its response to sexual harassment, identifying challenges and opportunities for improvement, with the hope that the results will support the DU community’s efforts to prevent, address, and eradicate sexual harassment.

A Framework For Thinking About The Future Of Japanese Society In The Face Of Declining Fertility And Population, Hirotaka Nagaishi

Japanese Society and Culture

Japanese society is facing declining birthrates and a shrinking population. According to Yoshinori Hiroi, what is indispensable for promoting regional and urban revitalization and seeking sustainability in this situation is the selection of values and concepts for a desirable society rooted in community. This society will ultimately be realized through policy integration/comprehensive policies.

Therefore, we must envisage a desirable future society, taking the current social situation as the starting point. Robert and Edward Skidelsky see the current capitalist society as a “rich enough, poor enough society,” while Hiroi sees the future society as a “post-capitalist/post-industrial society” and considers it as …

Estimating The Stability Of Okun's Law, Xinrui (Crystal) Wang, Samuel Schreyer

SACAD: Scholarly Activities

This study focuses on employing the gap version of Okun's Law, conducting regression analysis between the output gap and the unemployment gap to assess their effectiveness and long-term stability, and also estimates the significant relationship between the output gap and the unemployment gap. This study also compares the output gap dynamics during economic contractions and expansions.

Lay Rescuer Equipment Preferences And Efficacy During A Simulated Drowning Event, Alison M. Miller, William D. Ramos, Kristina R. Anderson, Jill Cuvala

International Journal of Aquatic Research and Education

During a drowning incident where a lifeguard is not present, a bystander – referred to as a lay rescuer - may put themselves in danger by attempting a rescue. When lay rescuers can avoid entering the water by using rescue equipment to help a drowning victim, it serves to not only help the person actively drowning, but also provides a layer of protection to a lay rescuer. This study sought to examine the following questions: (a) which pieces of rescue equipment were preferred by lay rescuers at pre-determined short and long distances, (b) do lay rescuers select appropriate rescue equipment …

The Relationship Between Horsepower & Fuel Efficiency, Ben Boland, Samuel Schreyer

SACAD: Scholarly Activities

As Environmental Protection Agency fuel economy standards are becoming increasingly stringent, automakers across the world are looking to increase miles per gallon without sacrificing vehicle performance. One of the most important metrics of vehicle performance is horsepower. This study uses regression analysis to obtain a better understanding of the relationship between horsepower and miles per gallon.

The History Of Water Utility Management In Japan And The Recent Introduction Of Public-Private Partnerships: An Analysis Based On The Transaction Cost Concept, Akira Hachisu

Japanese Society and Culture

Japan’s water utility management is facing severe business challenges. During these circumstances, laws and systems are being developed to restructure the waterworks industry. Water utilities, as local public corporations, need to simultaneously pursue public interest and efficiency through public-private partnerships with private operators (public-private partnerships) and wide-area partnerships with neighboring operators.

The management foundations of Japan's water utilities have weakened, because they focus only on the effectiveness of accounting cost reductions. Specifically, the emphasis has been on the effect of reducing public sector finances, such as value for money. Outsourcing has been considered only by comparing accounting costs, such as …

Development Of An Integrated Well-Being Scale For Japan, Kyoko Shimada, Masayuki Kiriu

Japanese Society and Culture

Background: Although multiple scales related to well-being have been developed mainly in Western countries, it is important to consider Japanese cultural and historical elements when considering the concept of well-being in Japan. This study attempted to develop an integrated scale that considers Japanese cultural elements and characteristics.

Methods: As a preliminary survey, several Western made well-being scales were evaluated and 2 scales had factor structures that were generally as expected. Therefore, including these 2 scales, a total of 54 items (40 new items that represent characteristics that are important to Japanese) were added as integrated scales in the main analysis. …

Does The Budget Of A Movie Have An Impact On Income?, Luciana Mendoza, Fiorella Mendez, Samuel Schreyer

SACAD: Scholarly Activities

Numerous sources in the field have discussed the positive correlation between movie budgets and the box office income of movies. This research paper aims to examine further the effects budget has on the income success of movies. To achieve this objective, we have extracted data on the most popular movies globally from the International Movie Database (IMDb). The data utilizes information between the years 2019 to 2022. The dependent variable, INCOME, is controlling for various independent variables, which are BUDGET (in millions of dollars), RATING (on a scale of 1-10), and RUNTIME (in minutes). Furthermore, our categorical variables are MONTH …

Effectiveness Of Contact-Based Strategies On Improving Mental Illness Stigma And Help-Seeking Behaviors Within Families, B. Michelle Wilks

USF Tampa Graduate Theses and Dissertations

Adolescence is a developmental period that often involves extreme physical, psychological, and emotional changes and sometimes the experience of significant personal and social challenges. In addition to these challenges, youth are trying to find their place in the world and developing their identities, which depend heavily on their relationships with others. Adolescents who struggle with their mental health and also fail to develop meaningful connections with others, tend to have poor self-esteem, self-isolate, are ostracized by others, and have a poor social self-concept, all of which are associated with poor mental health and increased risk for suicidal ideation. The impact …

Learning Needs To Improve Japanese Language Proficiency For International Students Aspiring To Attend Graduate School: Case Studies Of Japanese Language School Students, Bulag Altan

Japanese Society and Culture

The number of international graduate students in Japan has been increasing. However, some international students do not acquire the requisite Japanese language skills for studying because of their short stay in Japan before moving to graduate school. In many cases, students face difficulties and have research and language needs. In this study, we clarified the difficulties that students face and the need to improve their Japanese language ability to attend graduate school. We gained an understanding of the current learning situation of students in Japanese-language schools who aspire to graduate school. Additionally, we discuss the support that can contribute to …

Does Childcare Support Stimulate Women’S Employment?, Masako Kamada, Kazuyasu Kawasaki

Japanese Society and Culture

A childcare support policy was implemented as part of gender equality and countermeasures to the falling birthrate in Japan. One of the childcare support policies was provided preschool service free of charge in October 2019.

In this paper, we analyze whether this childcare cost reduction policy was effective or not. Especially, we focus on whether this childcare support policy contribute to accelerate female labor force participation or not. As a result of our analysis, we show childcare cost reduction policy is ineffective of female labor force participation.

The Legal Order In East Asian Family Law, Sai Sasaki

Japanese Society and Culture

No abstract provided.

An Empirical Study On The Association Between Public Service Motivation And Job Satisfaction, And Other Factors: An Analysis Of Special Ward Employee Data Using Ordinary Least Squares And Quantile Regression Analysis, Reona Hayashi, Takeshi Fukaya, Masatoshi Minowa, Shigeo Nakajima, Shizuka Kajiwara

Japanese Society and Culture

This study aims to identify the association between public service motivation (PSM), job satisfaction, and other factors using ordinary least squares and quantile regression analyses. The following findings were clarified by analysing survey data from approximately 1,600 special ward employees. Job satisfaction, affective organisational commitment, and job performance are positively associated with PSM. Second, job stress and PSM are negatively associated with PSM. Third, there is a stable positive association between affective organisational commitment and PSM regardless of whether affective organisational commitment is high or low. Fourth, as job satisfaction and job performance increased, the positive association between job satisfaction, …