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Articles 631 - 660 of 666
Full-Text Articles in Finance
دور الصناعات الصغيرة والمتوسطة في تحقيق التنمية الاقتصادية : دراسة حالة العراق, سعاد جواد كاظم
دور الصناعات الصغيرة والمتوسطة في تحقيق التنمية الاقتصادية : دراسة حالة العراق, سعاد جواد كاظم
Muthanna Journal of Administrative and Economics Sciences
يجري التأكيد على دور الصناعات الصغيرة والمتوسطة باعتبارها النمط الأكثر فعالية في تحريك القوى العاملة شبه الماهرة وغير الماهرة باتجاه عملية التصنيع، وهو ما يأتي تزامنا مع الاهتمام الذي يعطى عادة إلى مسألتي: توفير فرص العمل للأفراد الذين يتسمون بمهارة عالية نسبيا وتوسيع نطاق التنمية الصناعية في الاقتصاد ليشمل كافة المجالات، وسيتبع ذلك الكثير من التساؤلات بشأن كل من وضع الحدود الدقيقة للصناعات الصغيرة والمتوسطة لتميزها عن الصناعات الكبيرة وعلاقة حجم المؤسسة بالكثافة النسبية للعنصر الإنتاجي من جانب وبكفاءة استخدام المدخلات من جانب آخر، وكل هذا يقدم صورة شاملة عن الصناعات الصغيرة في علاقاتها الهيكلية باعتبارات الموقعية وتنظيماتها المؤسسية.
المتطلبات الأساسية لمنهجية Six Sigma الرشيقة وانعكاسها على تعزيز استراتيجيات التصنيع الرشيق : دراسة استطلاعية لآراء عينة من المدراء في شركة نفط الشمال – كركوك, احمد حسين علي, محمد ابراهيم محمد
المتطلبات الأساسية لمنهجية Six Sigma الرشيقة وانعكاسها على تعزيز استراتيجيات التصنيع الرشيق : دراسة استطلاعية لآراء عينة من المدراء في شركة نفط الشمال – كركوك, احمد حسين علي, محمد ابراهيم محمد
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الحالي الى محاولة ايجاد طبيعة علاقة الارتباط والأثر للمتطلبات الأساسية لمنهجيةsix sigma الرشيقة مع اســـــتراتيـــجــــيات التــــصنـــيع الرشيق، والــــتــي أضحت إحدى المواضيع الـــمـهــمــة في علم إدارة الانتاج والعمليات في الحقبة الزمنية الأخيرة، ولأجل معرفة النتائج المترتبة على هذه العلاقة ضمن بيئة الصناعة العراقية ، فقد قام الباحثان باختيار احدى الشركات الــــــصناعية والمتمثلة بشركة نفط الشمال في محافظة كركوك، وذلك من خلال دراســــــــة استـــــــطــلاعيــــة لآراء مجموعة من المدراء العاملين فيها، وتم التوصل الى عدة استنتاجات كان من أهمها “وجود علاقة ارتباط بين متطلبات منهجية six sigma الرشيقة واستراتيجيات التصنيع الرشيق ، فــــضــلاً عــــــــن التأثير المعنوي لــمتــطلبات منهجية six sigma الرشيقة …
اثر الوعي الضريبي في زيادة العوائد الضريبية دراسة تحليلية في الهيئة العامة للضرائب فرع الديوانية, علي غانم شاكر, كرار حاتم عطية
اثر الوعي الضريبي في زيادة العوائد الضريبية دراسة تحليلية في الهيئة العامة للضرائب فرع الديوانية, علي غانم شاكر, كرار حاتم عطية
Muthanna Journal of Administrative and Economics Sciences
يعد الوعي ضرورة أساسية في أية قضية فهو عامل إبداع مضاف، واستناداً إلى هذا الفهم فإن مسالة الوعي بأهمية الضريبة ودورها يقود إلى انتقالها من فكرة الجباية المجردة، إلى فكرة جديدة يكون مفادها الالتزام الضريبي اختياراً حراً يمارسه الإفراد بوعي لمدلولاته المختلفة وسيقود في النهاية إلى اعتبار الضريبة واجباً وطنياً يؤول نفعها إلى الجميع بصورة أو بأخرى. ويهدف البحث الى بيان الدور المهم والفاعل الذي يمكن ان تلعبه المؤسسات بمختلف اشكالها في نشر الوعي الضريبي لدى المكلفين لما لهذا الدور من أثر واضح في تقليل حالات التهرب الضريبي وزيادة العوائد الضريبية من خلال إدراكهم أهمية الاسهام في تحمل الأعباء العامة …
ممارسة مجالات المراجعة الخارجية للأداء البيئي في السودان المحددات والمأمول لتغيير الممارسة الحالية, فتح الاله محمد احمد محمد, محمد اسحاق عبد الرحمن عيسى, سالم العجيب سالم العجب
ممارسة مجالات المراجعة الخارجية للأداء البيئي في السودان المحددات والمأمول لتغيير الممارسة الحالية, فتح الاله محمد احمد محمد, محمد اسحاق عبد الرحمن عيسى, سالم العجيب سالم العجب
Muthanna Journal of Administrative and Economics Sciences
تناولت الدراسة الممارسة الحالية لمجالات المراجعة الخارجية للأداء البيئي في السودان، حيث هدفت إلى التعرف على العلاقة بين المحددات المتعلقة بالمنشأة، والمحددات المتعلقة بمراجعي الحسابات أنفسهم، والمحددات المتعلقة بالبيئة الخارجية والتشريعات الحكومية وبين مستوى ممارسة مجالات المراجعة الخارجية في بيئة الاعمال السودانية ومن ثم تقديم بعض الإجراءات والممارسات التي يمكن أن تساهم في تطوير عملية مراجعة الأداء البيئي في السودان. ولتحقيق اهداف الدراسة تم اعداد استمارة استبيان وزعت على المراجعين الخارجيين بولاية الخرطوم حيث بلغ حجم العينة (200) مراجع خارجي. توصلت الدراسة إلى أن أبرز المحددات تمثلت في عدم اهتمام منشآت الأعمال بمراجعة الأداء البيئي والافصاح عنه في التقارير والقوائم …
استعمال مصفوفة التحليل الاستراتيجي Swot لتقويم الأداء الجامعي, خالد صباح علي, كريمه عباس جعيلو, وعد هادي عبد الحساني
استعمال مصفوفة التحليل الاستراتيجي Swot لتقويم الأداء الجامعي, خالد صباح علي, كريمه عباس جعيلو, وعد هادي عبد الحساني
Muthanna Journal of Administrative and Economics Sciences
يهدف البحث الى ابراز اهمية تقويم اداء الجامعات الحكومية نظرا لما يوفره من معلومات عن الكفاءة والفاعلية وذلك من خلال وضع انموذج مقترح لتقويم اداء الجامعات العراقية باعتماد التحليل الاستراتيجي swot ، وتنبع مشكلة البحث من مشكلة ان تقويم الاداء المستند الى الاجراءات التقليدية لا يعد فعالا مما يؤدي الى الضعف في اعطاء صورة واضحة وشاملة عن أداء المؤسسة التعليمية ما لم يقترن بأدوات اخرى حديثة في تقويم اداء الجامعات الحكومية بشكل خاص من اجل الوقوف على مستوى كفاءة وفاعلية الأداء فيها. وأستند البحث إلى فرضية أساسية مفادها ” الاعتماد على ادوات التحليل الاستراتيجي swot في تقويم اداء الجامعات الحكومية …
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
Conflict Of Interest?: Executive-Auditor Relationship And The Likelihood Of A Sec-Prompted Restatement, Henry Lyford
CMC Senior Theses
This study examines the relationship between executives and their independent auditor to see if there is a conflict of interest in their interaction. This study was motivated by the meltdowns, partially caused by fraudulent accounting, of many public companies in the late 1990s and early 2000s and the consequent passage of the Sarbanes-Oxley Act. This study examines the variables of audit fees, fees for other services, and auditor tenure to see if they are connected with the occurrence of an SEC-prompted restatement. The results show no significant correlation between amount of fees and the likelihood of an SEC-prompted restatement but …
Private Fund Adviser Registration Act Hr-3818, Anita Krug
Private Fund Adviser Registration Act Hr-3818, Anita Krug
All Faculty Scholarship
This paper comments on the Obama administration's 2009 proposal for the regulation of hedge fund investment advisers.
The Regulatory Response To Madoff, Anita Krug
The Regulatory Response To Madoff, Anita Krug
All Faculty Scholarship
This white paper evaluates investor protection mechanisms in the securities regulatory regime at the time the Madoff fraud was exposed. It considers whether the post-Madoff call for additional regulation of hedge funds and/or their managers - and/or their respective activities - was warranted.
Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal
Pay And Performance: Among 100 Best U.S. Companies To Work For, Omair Mahmood Faisal
Undergraduate Theses and Capstone Projects
In the 21st century, world is becoming a global village and with increased competition businesses are always looking for regions with the lowest possible production costs. Appropriate compensation of U.S. employees working for major U.S. corporations is a hotly debated topic in political circles. This research focuses on the top 100 companies designated as “the best companies to work for” by Fortune Magazine for the year 2006. Performance of these companies, as measured by their return on equity, return on assets, revenue growth and earnings growth along with their profit margin is used to determine the impact on them as …
An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker
An Investigation Of Changes In Contributions Of State Lotteries To Education Over Time, Andrea Lee Parker
Inquiry: The University of Arkansas Undergraduate Research Journal
Arkansas is one of many states in this country that is experiencing an education funding crisis. Despite the fact that states have started taking more responsibility for the funding of their public schools since the mid-1950s, litigation over education funding has occurred in almost every state in the United States. Litigation in Arkansas began in the 1980s and continues today with the Lake View case. Several alternatives have been proposed to reform the state's education system and its methods of funding, including school consolidation, raising taxes, and adopting an education-supporting lottery. Lotteries have become very popular revenue raising mechanisms in …
Retirement Plans, Attitudes, And Expectations Of Kansas Board Of Regents Faculty, Carl Parker, Bill Rickman, Rory Terry, Tom Johansen
Retirement Plans, Attitudes, And Expectations Of Kansas Board Of Regents Faculty, Carl Parker, Bill Rickman, Rory Terry, Tom Johansen
Fort Hays Studies Series
This data set enables the examination of investment choices of a mature group of faculty, where saving for retirement is a major investment objective. Consideration of future retirement-related policy proposals by universities should be evaluated with an understanding of the relative importance of economic and non-economic influences upon the retirement decision by university faculty.
A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson
A Study Of The Civil Justice Reform Act Of 2003: Can Tort Reform Benefit Arkansas?, Scott Jackson
Inquiry: The University of Arkansas Undergraduate Research Journal
Without question, reforming America's civil justice system has become a hot button issue in today's political landscape. While most Americans move about their daily lives without giving the subject a second thought, politicians ranging from aspiring state assemblymen to the recently reelected George W Bush have placed tort reform at the forefront of American political affairs. Although problems plaguing American courts have been discussed for years, criticism of America's current system for adjudicating tort cases has reached a fever pitch. Among the more vocal critics are powerful lobbyist groups, such as the American Medical Association (AMA) and the American Tort …
Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril
Review And Appraisal Of 2003 Budget And Economic Performance., Ige S. Cyril
Bullion
The first set of problems in realizing the benefits of a national budget in Nigeria, the 2003 Federal Government Budget in particular, is the delay in formulation and presentation to the National Assembly. This paper examines various definitions of the national budget as understood by some of the important stakeholder. It discusses budget implementation and management, budget 2003 and the people, strengthening programming as a basis of budgeting for development, and co-ordination of economic management in 2003. Finally, the study concludes that NEEDS is a welcome idea but its goals will prove difficult to achieve because of the flaw in …
Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O
Fiscal Policy Thrust Of The 2004 Budget., Odoko F. O
Bullion
The budget is an important tool of economic management. Usually, it presents estimates of Government revenue and expenditure for a fiscal year. The objective of this paper is to provide an overview of the fiscal policy measures in the 2004 Budget. This paper contains the background to the budget, the policy thrust and the key parameters. It highlights the revenue and expenditure estimates and identifies the policy priorities and prospects. Finally, a good monetary policy is expected to achieve macro economic stability and a sound financial sector if effectively implemented and barring fiscal shocks. Overall, socio-political stability and fiscal discipline …
A Comparative Study Of Selected Measures Of Performance Of Organizations Before And After Obtaining Iso 9000 Certification As Compared To The S&P 500 Index, Gregory K. Arbuckle
A Comparative Study Of Selected Measures Of Performance Of Organizations Before And After Obtaining Iso 9000 Certification As Compared To The S&P 500 Index, Gregory K. Arbuckle
All-Inclusive List of Electronic Theses and Dissertations
"One of the most significant changes in international business is the recent movement toward quality awareness. Although still embryonic, acceptance of the importance of quality and reliability is being recognized as a critical factor for the sale of many products and services in business operations and in performance worldwide" (Joubert, 1998, ,i 1 ). Over time, there have been many management systems developed to improve quality such as TQM, Malcolm Baldrige and Six Sigma; two of the largest and/or newest being ISO 9000 and QS 9000. The literature is unclear as to which systems actually work and which do not. …
Legislative-Executive Relations And The Budgetary Process In Nigeria: An Evaluation Of The 1999 Constitution., S.C. Rapu
CBN Occasional Papers
Since the transition to civilian rule in May 29, 1999, the country has witnessed conflicts between the legislature and the executive over budget matters. These conflicts are not only restricted to the federal level but also a common phenomenon at the state government level. This paper discussed the poor relationship over the budget matters and made suggestions on how to improve the process. The paper surveyed the literature on the legal framework of the budgetary process in several countries. Thereafter, the paper examined the legal framework for the budgetary process in Nigeria as well as the issues involved. The paper …
The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan
The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan
Bullion
The annual budget is a key instrument for implementation of Government projects, programmes and policies. This paper attempts to explain the fact that the annual budget serves three important purposes, namely; as a tool for accountability and transparency; as a tool of management, and as an instrument of economic policy. The paper conclude that Despite the macrocosmic achievement of this, Administration, basic structural imbalances persist. These include the lingering problems of import dependence, reliance on a single economic sector-oil, weak industrial base, low level of agricultural production, a weak Private sector, high external debt overhang, inefficient public utilities, low quality …
Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi
Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi
Bullion
The paper examines data collection activities of the statistical services division in collaboration with its Lagos liaison office as well as the zonal research units. The paper analyzes the survey methods applied by them. The task of easing data collection should be regarded as a continuous process. This is relevant even to the most developed economies with sophisticated technology for data collection and processing. Finally, with an improvement in the literacy level and overall appreciation of the role of reliable statistics in the country, it is believed that the public would embrace data generation and availability of relevant statistics will …
A Study Of The Advantages And Disadvantages Of Changing The Accounting System Of The Russell State Bank From Cash Basis To Accrual Basis, John T. Harrell
A Study Of The Advantages And Disadvantages Of Changing The Accounting System Of The Russell State Bank From Cash Basis To Accrual Basis, John T. Harrell
Master's Theses or Doctor of Nursing Practice
The purpose of this thesis was to present the complete results of changing the accounting method of The Russell State Bank from cash basis to accrual basis. Advantages and disadvantages of each system are reviewed. Comparison is made of the accounts under each method and detail procedure of the change. Generally accepted accounting principles were followed, which included restoration of assets to cost and depreciation recorded as well as accruing the income and expenses. Provisions were made for possible loan losses and income tax expense. The change was effected as of December 31, 1970, and after two years under the …
Executive Appraisal: Fact Or Fantasy, Daniel John Urban
Executive Appraisal: Fact Or Fantasy, Daniel John Urban
Master's Theses or Doctor of Nursing Practice
Evaluation of every employee by his superior at some time or another is a fact of life today. These appraisals take many different forms and serve an endless array of purposes. This paper was undertaken to see how well these appraisals, evaluations, ratings, and reviews actually serve the purpose for which they were created. All systems reviewed contained faults whether inherent in the system itself or in the application and administration of the system. The main faults were the using of readily available material whether or not it bore any relation to what was trying to be measured and the …
Women's Contribution To Industrial Development In America, Hazel M. Price
Women's Contribution To Industrial Development In America, Hazel M. Price
Fort Hays Studies Series
The following report is an attempt to analyze women's participation in the labor force, giving reference to the number and proportion of women employees, the particular industries and occupations where women have worked, and the relative advantages and disadvantages of these jobs among all women workers, and among women in relation to men workers.
The Long-Run Supply Curve: Some Factors Affecting Its Shape, Eugene Darrel Pauley
The Long-Run Supply Curve: Some Factors Affecting Its Shape, Eugene Darrel Pauley
Fort Hays Studies Series
Since so much importance is attached to the price mechanism in the economic system, it is only natural that a large body of economic theory is concerned primarily with explaining how prices are determined. This writer is concerned with only one rather small phase of this body of theory--some of the influences affecting long-run supply. We are interested here in the behavior of the seller or supplier of a commodity.
Fraternal Life Insurance With Special Reference To Kansas, Dollie B. Thomas
Fraternal Life Insurance With Special Reference To Kansas, Dollie B. Thomas
Master's Theses or Doctor of Nursing Practice
It is the purpose of this thesis to present a discussion of the history and development of the fraternal beneficiary societies, which make up one of the few distinct types of organizations that offer protection from financial loss resulting from physical disability or premature death. Chapter II will give a brief resume of the age-old principle of fraternalism, or brotherhood, from pre-historic times to the present. A general history of fraternal life insurance organizations in the United States will make up Chapter III. A study of the fraternal insurance law of the State of Kansas , including state regulation and …
The Kansas Court Of Industrial Relations, Jack W. Rodgers
The Kansas Court Of Industrial Relations, Jack W. Rodgers
Master's Theses or Doctor of Nursing Practice
The Kansas Industrial Court Act has the distinction of being the only one of its kind ever passed. The things it attempted to do had never been done before in just the same way, nor have they ever since been imitated. But, to many people, there had been previous experiments closely resembling the Kansas act of 1920. They pointed to various acts passed in the latter part of the 19th century, and the early part of the 20th, in such places as New Zealand, Australia, Canada, and even in parts of the United States as being forerunners of the Kansas …
The Economic Development Of Cowley County, Kansas, Richard J. Chisum
The Economic Development Of Cowley County, Kansas, Richard J. Chisum
Master's Theses or Doctor of Nursing Practice
This thesis is a survey of the history of Cowley County, Kansas, from 1870 through 1947, focusing on the county's economic development. The plan of this thesis is to devote a chapter to each important phase of the economic development of the county.
Trego County Real Estate Assessment Plan, Vernon T. Clover
Trego County Real Estate Assessment Plan, Vernon T. Clover
Fort Hays Studies Series
This study of the Trego County Real Estate Assessment Plan was undertaken in order to bring its main elements together into a systematic form. The philosophy of the plan and its technical application are explained.
An Economic And Sociological Study Of A Kansas Community, Vernon T. Clover
An Economic And Sociological Study Of A Kansas Community, Vernon T. Clover
Fort Hays Studies Series
This is a survey of Ellis county, Kansas. The purpose was to discover what information of importance is available in regard to the economic and human characteristics of this county and of similar areas throughout the United States for the prewar year of 1940.
Employees' Share Of National Income, 1929 - 1941, Vernon T. Clover
Employees' Share Of National Income, 1929 - 1941, Vernon T. Clover
Fort Hays Studies Series
Data in this paper indicate that employees are receiving an increasing share of the national income. This means that that employers, enterprisers, and property owners as a group have experienced a relative, although not absolute, decrease in their share in the national income.
The Trend Of Farm Population And Land Ownership In Smith County, Kansas, From 1900 And 1940, Charles Casper Easterly
The Trend Of Farm Population And Land Ownership In Smith County, Kansas, From 1900 And 1940, Charles Casper Easterly
Master's Theses or Doctor of Nursing Practice
All through their history the American people have lived and developed in the presence of abundant land. If a farm failed to produce profitably the occupants would merely move to the frontier and take up new land. In the few years prior to nineteen hundred the frontier, as a large determining factor in the life of our people, ceased to exist. Many farm problems arose. The spread of the machine process has raised many problems which we have to puzzle over. Power farm machinery has made it possible for one man to do the work which formerly required the services …
Real Property Assessment Variations In Dickinson County, Kansas, And Their Effect On School Finance, Robert B. Gilkison
Real Property Assessment Variations In Dickinson County, Kansas, And Their Effect On School Finance, Robert B. Gilkison
Master's Theses or Doctor of Nursing Practice
The problem of this thesis is indicated in the title, "Real Property Assessment Variations in Dickinson County Kansas and Their effect on School Finance.” This problem will be considered under two major phases: (1) a critical analysis of the 1938 assessment of all rural real property in Dickinson County, Kansas to determine what irregularities exist and what the cause for these irregularities appear to be, and (2) to ascertain the effect of these inequalities upon the financing of the public schools of the county. The schools in the two second class cities of the county will not be included in …