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قياس مستوى ممارسة التحفظ المحاسبي في الشركات المساهمة العراقية وآثارها على جودة الابلاغ المالي في التقارير المالية (دراسة تطبيقية لعينة من الشركات المساهمة المدرجة في سوق العراق للأوراق المالية), ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

تعد ظاهرة انتشار درجة التحفظ بالتقارير المالية وزيادتها من أهم القضايا الجدلية في الفكر المحاسبي المعاصر، إذ شكلت محوراّ لاهتمام العديد من الأدبيات المحاسبية, على االرغم مما يتعرض له من انتقادات شديدة بسبب تعارضه مع بعض الخصائص النوعية للمعلومات المحاسبية. يقدم هذا البحث دليلا اضافيا على مستوى التحفظ المحاسبي في التقارير المالية للشركات المساهمة العراقية, كما انه يلقي الضوء على علاقة التحفظ المحاسبي بتحسين جودة التقارير المالية وأثر هذه العلاقة على قيمة المنشأة في اسواق المال. ان التحفظ قد يستخدم من ادارة الشركة طريقةً للاختيار بين البدائل المحاسبية بصورة انتهازية بالممارسة العملية من خلال بعض السياسات المحاسبية التي تطبقها الشركات, …

دور استخدام السلاسل الزمنية في التنبؤ بعدد مراجعي المؤسسات الصحية لتحقيق التنمية المكانية (بحث تطبيقي في دائرة صحة الديوانية), صلاح صاحب شاكر البغدادي

Muthanna Journal of Administrative and Economics Sciences

تعد السلاسل الزمنية اسلوبا من الاساليب الاحصائية الجديرة بالاهتمام , وامكانية استخدامها للتوقع في المستقبل, ويعتمد اسلوب تحليل السلاسل الزمنية على تتبع الظاهرة او المتغير على مدى زمني معين (سنوات عدة)، ويهدف البحث إلى معرفة مفهوم السلاسل الزمنية ودورها في التخطيط المستقبلي لتحقيق التوازن في توزيع الموارد المتاحة لتحقيق التنمية المكانية. ولتحقيق اهداف البحث تم اختيار مراكز الرعاية الصحية الاولية الحكومية في محافظة الديوانية, وتوصل الباحثان الى مجموعة من الاستنتاجات أهمها، ظهور مناطق متطورة ومناطق اقل تطورا اقتصاديا واجتماعيا وثقافيا، تركز النشاط الاقتصادي والخدمات في مناطق معدودة مما يزيد من الهجرة الى هذه المناطق وجعلها اكثر جذبا للسكان وتطورا من …

دور التدقيق الداخلي في الرقابة على الموازنة للحكومات المحلية – دراسة ميدانية في الحكومة المحلية لمحافظة ذي قار, كاظم خماط سلمان

Muthanna Journal of Administrative and Economics Sciences

استهدفت الدراسة التعرف على الاسس العلمية المتعلقة بمفاهيم وانواع الموازنات واجراءات الرقابه عليها . اجريت الدراسة على الحكومة المحلية في محافظة ذي قار , وبنيت الدراسة على فرضيتين هما ضعف دور الرقابة على تنفيذ الموازنات يؤدي الى زيادة ظاهرة الفساد , فضلا عن ضعف الاستجابة الى نتائج الرقابة على تنفيذ الموازنات يؤدي الى نفس النتيجة . استخدم الباحثان الاسلوب الوصفي في الجانب النظري والتطبيق العملي للوصول الى المعلومات التي يستفيد منها الباحثان في بحثهما . توصلت الدراسة الى مجموعة من الاستنتاجات اهمها ان الموازنة العامة تمثل نظام له مدخلات ومعالجة ومخرجات وتتطلب الرقابة على تنفيذ تلك الموازنة ان تعمل اجهزة …

Cost Recovery Rate Tarif Rumah Sakit Dan Tarif Ina-Cbg’S Berdasarkan Clinical Pathway Pada Penyakit Arteri Koroner Di Rs Pemerintah A Di Palembang Tahun 2015, Mardiah Mardiah, Ronnie Rivany

Jurnal Ekonomi Kesehatan Indonesia

The difference of cost negative in the case of Coronary Artery Disease (CAD) with Percutaneous Coronary Intervention (PCI), indicate health financing gap between of hospital rates and INA-CBG’s rates. This study aimed to see the difference between the cost recovery rate (CRR) of hospital rates and INA-CBG’s rates for CAD with PCI at A Hospital. The results showed that the cost of treatment based on clinical pathways at the severity level I had a higher CRR Hospital rates compared to INA-CBG’s CRR, whereas at the severity level II, Hospital CRR rate was lower than INA-CBG’s CRR for the utility of …

Analisis Upaya Rumah Sakit Dalam Menutupi Kekurangan Biaya Klaim Indonesia Case Base Group (Ina-Cbgs) Yang Dihitung Dengan Metode Activities Base Costing Pada Rumah Sakit Swasta Kelas C Di Kota Medan Tahun 2017, Destanul Aulia, Sri Fajar Ayu Universitas Sumatera Utara

Jurnal Ekonomi Kesehatan Indonesia

Indonesia has developed the National Social Insurance System with the establishment of the National Health Insurance program and organized by BPJS Kesehatan. One of payment way of health services for the hospital in the era of JKN is Indonesian Case Base Group (INA-CBG’s), that is the payment of claims from BPJS to hospital on a package of services based on the packet of disease diagnosis and procedure.This study aims to analyze efforts by hospitals to cover the cost deficiency of INA CBG’s claims in Privat Hospital in Medan. This research type is descriptive with qualitative and quantitative. Qualitative is done …

Analisis Minimalisasi Biaya Obat Antihipertensi Antara Kombinasi Ramipril-Spironolakton Dengan Valsartan Pada Pasien Gagal Jantung Kongestif Di Rumah Sakit Pemerintah Xy Di Jakarta Tahun 2014, Cyntiya Rahmawati, Atik Nurwahyuni

Jurnal Ekonomi Kesehatan Indonesia

Hypertension is one of risk factors for congestive heart failure as the top 10 most prevalent diseases in XY Public Hospital in 2014. It has a large number of total cost and cost deviation between hospital and JKN rate. This study aimed to choose an alternative that is more cost-effective to treat congestive heart failure at XY Hospital in 2014. This was a quantitative research using retrospective cross-sectional analysis. The study compared the average value of total cost of two alternative treatments, ramipril-spironolactone with valsartan by using Hospital’s perspective. Direct medical cost components were cost of drugs, cost of physicians’ …

Returns To Large-Scale Public School Pre-K Programs: Evidence From Within All States, Timothy J. Bartik, Brad J. Hershbein

Presentations

No abstract provided.

A New Business Incentives Database: Implications For Michigan, Timothy J. Bartik

Testimonies

No abstract provided.

The Assessment Of The Impacts Of Differently-Designed Tax And Expenditure Limitations (Tels) On Municipal Government Revenues: A Game Theoretic Approach, Sungho Park

UNO Student Research and Creative Activity Fair

Nearly every state in the US imposes some form of limitation on local fiscal decisions – typically property taxes. The effects of tax and expenditure limitations (TELs) on fiscal outcomes have received significant attention by scholars, particularly since passage of California’s Proposition 13. The impact of TELs, however, remains an open empirical question, particularly at the municipal level. Do municipal governments with varying types of TELs, changing TEL structures, or no TELs experience different fiscal outcomes? Scholars and practitioners have attempted to answer these questions; however, the existing literature has at least two limitations. First, the extant literature fails to …

Effect Of Price Reduction And Increased Service Frequency On Public Transport Travel, Inge Brechan

Journal of Public Transportation

A random effects meta-analysis of the results from 15 projects involving price reduction and 9 projects involving increased service frequency showed that both price reduction and increased service frequency generated public transport travels. On average, the increased service frequency projects generated more travels by public transport than the price reduction projects. In the increased service frequency projects the proportion of travels generated by the increased frequency was strongly influenced by the size of the frequency increase. In the price reduction projects, we did not find a significant effect of the size of the price reduction on the proportion of travels …

Research Informs Debate On Cuomo’S Excelsior Scholarship Proposal, John Yinger, Robert Bifulco, Ross Rubenstein

Center for Policy Research

It’s Elementary is a series of essays on topics in education and education policy. The main focus is on education finance in New York State, but general research findings in education and education policy issues in several other states are also discussed. John Yinger, Professor of Economics and Public Administration at the Maxwell School, Syracuse University is the author of most of these essays, although a few are written by or co-authored with other scholars.

Local Immigration Enforcement Entrepreneurship In The Punishment Marketplace, Daniel L. Stageman

Dissertations, Theses, and Capstone Projects

The contemporary neoliberal economic order plays a significant role in American social organization and policy-making. Most importantly, neoliberal ideology drives the creation and imposition of markets in public goods and services and the valorization of free market ideology in cultural life. The neoliberal ‘project of inequality’ is in turn delimited and upheld by an authoritarian system of punishment built around mass incarceration, surveillance, and an unprecedented level of social control directed at the lowest strata of American society – a group that includes both the urban underclass, and unauthorized immigrants.

This study lays out the theory of the punishment marketplace …

Capitalism And Unfreedom: Louis D. Brandeis And A Liberty Of The Left, Eric L. Apar

Dissertations, Theses, and Capstone Projects

The American Right features a well-developed—and well-heeled—infrastructure for promoting a conception of freedom as inextricable from capitalism. The American Left, by contrast, has seemed content to cede the territory, abandoning the ground of freedom for the terrain of “equality,” “justice,” “fairness,” and “prosperity.” This paper is an effort to address this asymmetry in the public discourse over the meaning of freedom. Its principal objective is to capture the vision of freedom embodied in the political and economic thought of Louis D. Brandeis, one of the American Left’s ablest expositors of freedom.

In addition, the paper has three subsidiary objectives. The …

Overpopulation And The Impact On The Environment, Doris Baus

Dissertations, Theses, and Capstone Projects

In this research paper, the main focus is on the issue of overpopulation and its impact on the environment. The growing size of the global population is not an issue that appeared within the past couple of decades, but its origins come from the prehistoric time and extend to the very present day. Throughout the history, acknowledged scientists introduced the concept of “overpopulation” and predicted the future consequences if the world follows the same behavioral pattern. According to predictions, scientists invented the birth control pill and set population control through eugenics. Despite that, population continued to increase and fight with …

Analisis Implementasi Kebijakan Rujuk Balik Diabetes Melitus Di Puskesmas X Kota Tangerang Selatan, Aries Hamzah, Wahyu Sulistiadi

Jurnal Ekonomi Kesehatan Indonesia

The Increasing of Prevalence of Diabetes Mellitus will increase health expenditure in Universal Health Coverage (JKN). The role of health primary care as the front side in health services on back referral for Diabetes disease becomes very important. The purpose of this study was to determine the effectiveness of policy implementation in Diabetes Mellitus back referral behind PHC X 2014. This study used a qualitative approach to the study design content analysis and triangulation methods. Primary data obtained by in-depth interviews, focus groups, and observations in the field. Secondary data were obtained from policy documents and literature. The results showed …

Biaya Satuan Dan Pemulihan Biaya (Cost Recovery Rate) Layanan Pasien Acute Coronary Syndrome Dengan Rawat Inap Di Rumah Sakit X Tahun 2015, Anna Aurelia, Eka Pujiyanti

Jurnal Ekonomi Kesehatan Indonesia

X Hospital is a Class C Hospital in South Jakarta, which experiencing a substantial increased number of patients since the BPJS has implemented the referral system. Acute Coronary Syndrome (ACS) patient is a patient with a medical emergency require intensive treatment in the ICU. The purpose of this study was to analyze the cost for hospitalized ACS patients at X Hospital in 2015 using activity based costing. The study revealed that the unit cost of hospitalized ACS patients at X Hospital in 2015 was Rp 6.083.444,-. The Cost Recovery Rate for patients with fee-for-service was 227.98% and for BPJS patient …

Analisis Minimisasi Biaya Amlodipin Generik Dan Bermerk Pada Pengobatan Hipertensi Di Rs X Pekanbaru Tahun 2015, Hanny Merliana, Amal Chalik Sjaaf

Jurnal Ekonomi Kesehatan Indonesia

Hypertension in a big challenge in Indonesia, proven by its prevalence that reached 25% in 2013 and conditions that mostly found in primary health care. In addition, hypertension management is considered to be suboptimal despite the availability of effective drugs. Amlodipine is one of anti-hypertensive that is commonly prescribed by X Hospital, Pekan Baru. Therefore, it is important to do cost minimization analysis to compare both generic and branded Amlodipine as an implementation of cost and quality control. This retrospective study involved early and medium stage of hypertensive patients that have at least a month period of treatment from January …

Analisis Biaya Akibat Sakit Serta Kualitas Hidup Pasien Diabetes Mellitus Tipe 2 Dengan Penyakit Jantung, Lusiani Septika Sari

Jurnal Ekonomi Kesehatan Indonesia

Indonesia is the fourth most deaths due diabetes mellitus and heart disease among south Asia countries. Cost of illness from diabetes mellitus with heart disease is the highest cost if it is compared with combination of diabetes mellitus with other chronic disease. This study with 110 patients as samples is aiming to describing the cost of illness and quality of life of patients with type 2 diabetes mellitus with heart disease in X public hospital. With cross sectional research design, primary data is collected with survey technique that uses structured questionnaire and secondary data is obtained through medical record document …

Cost Effectiveness Analysis Between Hemodialysis And Peritoneal Dialysis, Elsa Novelia, Ryan Rachmad Nugraha, Hasbullah Thabrany

Jurnal Ekonomi Kesehatan Indonesia

The number of patients with End Stage Renal Disease (ESRD) in Indonesia is growing. Increasing prevalence of hypertension and diabetes mellitus contributes to higher prevalence of ESRD. The majority of patients (94%) with ESRD are undertaking hemodialysis (HD) at public and private hospitals. However, continuous ambulatory Peritoneal Dialysis (PD) has been prescribed to small portion of patients with ESRD. The aim of this study was to examine the cost effectiveness between HD and PD on ESRD patients. This study compared 78 HD patients at Hospital X in Bogor and 10 PD patients at Hospital Y in Jakarta. Patient’s quality of …

Strategi Pemasaran Pelayanan Continuous Ambulatory Peritoneal Dialysis Di Klinik Khusus Ginjal X Batam Tahun 2016, Bertha Toha, Vetty Y Ulianty Permanasari

Jurnal Ekonomi Kesehatan Indonesia

Currently only 53% of patients with end-stage renal disease that can access dialysis and mostly get Hemodialysis (HD), whereas the cost to Continous Ambulatory Peritoneal Dialysis (CAPD) cheaper than HD (Ministry of Health, 2016). Services of CAPD in Clinic for Kidney Disease X. Batam began since 2010, but the number of CAPD patients only 3% of the end stage renal disease patients there. The purpose of this study to analyze the Marketing Strategy of Continuous Ambulatory Peritoneal Dialysis Services at the Clinic for Kidney Disease X Batam Year 2016. The design of the study is an analytic descriptive with quantitative …

Combining Earnings With Public Supports: Cliff Effects In Massachusetts, Randy Albelda, Michael Carr

Economics Faculty Publication Series

Safety-net benefits decrease as recipients’ income increases, but the result can be an overall drop in resources—sometimes so sharp that it feels like falling off a cliff.

The Impact Of Aid On The Economic Growth Of Developing Countries (Ldcs) In Sub-Saharan Africa, Maurice W. Phiri

Gettysburg Economic Review

Least Developed Countries (LDCs) of Sub-Saharan African have been recipients of official development assistance for more than 5 decades; however they are still characterized by chronic problems of poverty, low living standards and weak economic growth. The hot question is: Is aid effective in promoting economic growth? Thus, this paper investigates the impact of aid on the economic growth of 12 least developed countries in Sub-Saharan Africa over a period of 20 years. I take a fixed effects instrumental variable approach and the results imply that aid has a statistically insignificant negative impact on economic growth. I therefore conclude that …

The Gettysburg Economic Review, Volume 10, Spring 2017

Gettysburg Economic Review

No abstract provided.

To Nudge Or Not To Nudge: Promoting Environmentally Beneficial Behaviors, Emma Jean Cooper

Bard Center for Environmental Policy

In order to mitigate the effects of climate change, humans need to change how they act toward the environment. Unfortunately, as much as we may want to act in ways that would be best for us and for the environment, we often struggle to do just that due to cognitive biases. Nudge theory attempts to remedy this problem by helping us make the decision that would be in our best interests. To explore this issue, I conduct an extended review of the literature to examine how well nudge theory can be applied to the realm of environmental policy. Specifically, I …

E-Government As A Tool For Stability And Socio-Economic Development In Post-Conflict Libya., Abdulmajid H. Mohamed

Faculty Articles

Usually, great challenges lie ahead of any post-conflict government, especially in states that have historically been under dictatorship, like Libya. It has been six years since the violent regime change that took place in Libya in 2011, yet no signs of improvement is foreseen in public service delivery and constructive citizen participation in influencing national policy formation and evaluation. In fact, the situation of public services has been worsened due to the absence of political and executive power from a strong, united government. The resulting widespread of collective frustration and political uncertainty has become a catalyst for a more defective …

The Long Term Effects Of An Aging Fleet On Operational Availability And Cost: Evidence From The Us Coast Guard, Christopher W. Lavin, Robert M. Mcnab, Ryan S. Sullivan

Economics Faculty Publications

This paper empirically examines whether the aging of a fleet affects operational availability and operating cost using a unique data-set on the 117 47-foot Motor Lifeboats (MLBs) of the United States Coast Guard (USCG). Procured from 1997 to 2003, the 47-foot MLB is the standard lifeboat of the USCG and all 117 MLBs remain in service. The aging of the MLB fleet has resulted in higher annual operating costs and lower operational availability, although the nature of this relationship remains unclear. Our estimation strategy utilizes an error components estimator to examine these issues. We employ three variants of the dependent …

Community Land Trusts: A Help Or Hindrance To Community Development In The United States, Andrew Kuka

Student Research – Stevenson Center

The availability of affordable housing in the United States continues to be an issue for Americans who are on the brink of homelessness, rely on housing subsidies, or struggle to pay their mortgages or rents. These issues, as well as the gentrification threat that community development poses to low-income residents can have deleterious effects on democratic participation and community development efforts. One proposed solution to these problems is the implementation of more community land trust programs nationally. This paper will assess the practicality of CLTs, and what such an implementation would mean for individuals, government entities, community members, and community …

دراسة الاسس الفلسفية والنظرية للاقتصاد والاستهلاك في ظل الفكر اليوناني, صادق علي الطعان

Muthanna Journal of Administrative and Economics Sciences

الغرض من البحث توضيح المسار الاقتصادي للحضارة اليونانية ولاسيما في القرنين الرابع والخامس قبل الميلاد لكونها أسهمت في نضوج الدولة المدنية المعاصرة بما طرحه اعظم الفلاسفة في ذلك الوقت، وتمكنهم من صياغة مفهوم لعلم الاقتصاد وانحسرت تسميته بعلم الاقتصاد المنزلي المتعلق في كيف يمكن للأسرة تدبير أمورها وتلبية حاجاتها المتعددة ، وكانت ابرز الاطروحات تتعلق في الكيفية التي تدرج بها المجتمع القبلي الى المجتمع المدني بأسس اقتصادية جديدة من جانب، ومن جانب اخر ثبتت تلك الفلسفة دعائم كثير من المفاهيم النظرية والعملية في عالم اليوم تمثلت في توضيح معنى الملكية في ضوء تغيرات اسس الداخل والخارج ونمت معها الحاجة الماسة …

Growing Portland: Not Whether, But How, Richard Barringer Phd, Joseph Mcdonnell Phd

Faculty Publications

In the 400 years since European settlement, Portland has survived the ravages of war, invasion, pestilence, conflagration, and economic depression and recession. Once a renowned manufacturing, trade, and shipping center, it now enjoys what might be called a post-industrial renaissance as a vibrant center for the arts, education, entertainment, and banking, legal, and medical services; and is frequently cited as one of America’s best small cities. As a result, Portland is growing today and is positioned for more growth.

The question, then, is not whether Portland will grow, but how well it will grow; or, how best to manage the …

Happiness Index Methodology, Laura Musikanski, Scott Cloutier, Erica Bejarano, Davi Briggs, Julia Colbert, Gracie Strasser, Steven Russell

Journal of Sustainable Social Impact

The Happiness Index is a comprehensive survey instrument that assesses happiness, well-being, and aspects of sustainability and resilience. The Happiness Alliance developed the Happiness Index to provide a survey instrument to community organizers, researchers, and others seeking to use a subjective well-being index and data. It is the only instrument of its kind freely available worldwide and translated into over ten languages. This instrument can be used to measure satisfaction with life and the conditions of life. It can also be used to define income inequality, trust in government, sense of community and other aspects of well-being within specific demographics …