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أثر نظم المعلومات المحاسبيه على القوائم المالية في ترشيد القرارات الإدارية للمؤسسات الحكومية دراسة تطبيقية لعينة من المؤسسات الحكومية, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

هدفت هذه الدراسة إلى بيان وتحليل دور النظام المحاسبي الحكومي اللامركزي المطبق في المؤسسات الحكومية في إنتاج المعلومات المحاسبية ذات الكفاءة والفعالية للوفاء بالاحتياجات الإدارية اللازمة لترشيد القرارات الإدارية لهذه المؤسسات , ولتحقيق هدف الدراسة اعتمد الباحث في جمع البيانات المتعلقة بالموضوع على الأدبيات والدراسات ذات الصلة والتي شكلت الجانب النظري للدراسة , إما الجانب العملي فقد اعتمد على استمارات الاستبانة التي تم تصميمها لتحقيق أهداف الدراسة وبعدد (36) استبانة وزعت على (7) مؤسسات حكومية , وقام الباحث بإجراء التحليلات اللازمة واختبار فرضيات الدراسة , وتوصلت الدراسة إلى مجموعة من الاستنتاجات والتوصيات كان أهمها, تعتمد الإدارات الحكومية على تعليمات النظام …

الخصخصة في الإسلام… رؤية اقتصادية, خولة رشيج حسن

Muthanna Journal of Administrative and Economics Sciences

الملخص يعد موضوع الخصخصة من المواضيع المهمة التي أخذت أهميتها بالتزايد في الآونة الأخيرة نظرا لارتباط هذا الموضوع بالأزمات الاقتصادية التي تتعرض لها البلدان المختلفة والإصلاح الاقتصادي الذي يترتب عليها. ويرتبط موضوع الخصخصة بالدور الاقتصادي للدولة وبالتالي النظام الاقتصادي المتبع، اذ أن إحداث تطور في الاتجاهات الدولية نحو هذا النظام او ذاك وبالتالي تطور في اتجاه الدولة يحتم على الخصخصة أن تكون تطور طبيعي يتبع ذلك التغيير وهذا مغاير لما هو عليه في النظام الاقتصادي الإسلامي، إذ أن دور الدولة وما يرتبط به من أمور يحددها الخالق في القران وكذلك السنة الشريفة. وعلى ذلك وطبقا لهذه التعاليم القرآنية والسنة النبوية …

دور الدولة في التنميــة الاقتصادية ومبــررات الخصخصة في الاقتصادات النامية, مليحــة جبار عبــد

Muthanna Journal of Administrative and Economics Sciences

بدأ استعمال كلمة الخصخصة((Privatization)) في المملكة المتحدة في بداية عقد الثمانينات. وبالنسبة لحداثة مفهوم الخصخصة، فلا يوجد تعريف محدد لها في قواميس اللغة الإنكليزية، وسرعان ما انتقل مفهوم الخصخصة إلى الدول المتقدمة والنامية والتي طبقت أساليب وطرق مختلفة للخصخصة0 وطبقاً لذلك فان الخصخصة ليشمل عدة أساليب ومستويات طبقت في الدول المتقدمة والنامية. فهنالك عدد من الكتاب يتحدثون عن الخصخصة المؤثرة ((Effective Privatization))، وهذه تشمل بالنسبة لهم كافة أساليب ووسائل الخصخصة التي تنهي ملكية الدولة كلياً أو جزئياً وتحول الأصول كلياً أو جزئياً للقطاع الخاص، حيث يحدث في هذه الأساليب تحول الملكية ((Transfer of Ownership )). وهناك عدد آخر من الكتاب …

تأثير الانهيار على مستوى الالتزام التنظيمي دراسة مقارنة بين كليتي الادارة والاقتصاد والمستقبل الجامعة في بابل, زينب عبد الرزاق عبود

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث الى دراسة العلاقة التأثيرية بين كل من الانهيار والالتزام التنظيمي وقد تم إجراء دراسة مقارنة بين كلية الإدارة والاقتصاد / جامعة بابل وكلية المستقبل الجامعة / بابل لمعرفة التباين بين إجابات عينة البحث التي تم اختيارها بشكل عشوائي وبعد أن تم توزيع (50) استمارة استبيان تم تصميمها من قبل الباحث على التدريسيات والتدريسيين في كلتا الكليتين وتحليل البيانات اتضح لنا ان هناك تفاوت في نسبة تاثير الانهيار على مستوى التزام الفرد بين الكليتين نتيجة لاختلاف ظروف ومناخ العمل بينهما و انخفاض مستوى الولاء والانتماء لدى عينة بحث كلية المستقبل تجاه منظمتهم بسبب ضعف وسائل التعزيز المستخدمة من …

دراسة تحليلية مقارنة لمؤشرات نجاعة سوق التأمين الجزائري والأردني خلال الفترة 2000-2010, الأستاذ طارق قندوز

Muthanna Journal of Administrative and Economics Sciences

تتفق العديد من التقارير الصادرة عن الهيئات الوطنية والمنظمات الدولية، على أن صناعة التأمين بالجزائر والأردن، تعرف تحولات بنيوية عميقة، حيث تسعى أجهزة الإشراف والرقابة في هذه البلدان إلى تسريع وتيرة نمو هذا القطاع المالي، وذلك بالنظر لأهميته التنموية. لذلك يرمي هذا المقال إلى تسليط الضوء حول حصاد وحصيلة نشاط الإكتتاب في الجزائر والأردن خلال الفترة 2000-2010، إضافة إلى تقييم المؤشرات الأدائية، لاسيما نسبة الكثافة ومعدل الإختراق، وذلك مقارنة بالمستويات والمعايير الدولية.كلمات مفتاحية: حجم الأقساط المكتتبة، نسبة الكثافة، معدل الإختراق

The Incoherent Role Of Bargaining Power In Contract Law, Max Helveston, Michael Jacobs

College of Law Faculty

Contracts that result from the abuse of unequal bargaining power have long been a concern of contract law. Courts have proscribed efforts by the "powerful" to take unfair advantage of the "weak" through contracts of adhesion and standard form contracts. Certain kinds of clauses — liability waivers, and covenants not to compete, among others — regularly attract judicial suspicion because their appearance is deemed indicative of such advantage-taking. In books, symposia, and journal articles, generations of legal scholars have debated the role of bargaining power considerations in the analysis of contracts and contractual terms. The "bargaining power" construct has become …

Poverty And Proficiency In New York State, John Yinger

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.

العلاقة السببية بين النمو النقدي والتضخم دراسة قياسية لحالة اقتصاد العراق للمدة من 1980-2013, جنان سليم هلال

Muthanna Journal of Administrative and Economics Sciences

يعد النمو النقدي والتضخم من اكثر الظواهر الاقتصادية التي نالت اهتمام الخبراء في مجال الاقتصاد ، وما زالت موقع جدل لما لهما من اهمية كبرى في تحريك الاقتصاد سواء اقتصادات الدول المتطورة او النامية ، فظهرت هناك العديد من الدراسات التي بينت تاثير احدهما على الاخر او تاثير احدهما على المتغيرات الاقتصادية الاخرى . ومع تعدد وجهات النظر للتركيز على اهمية هذه العلاقة فهناك اختلاف في طبيعة هذا التاثير او في الية انتقال هذا الاثر بحسب تفسيرات المدارس الاقتصادية المعروفة .

إشكالية تحرير التجارة الخارجية للاقتصادات النامية في ظل متطلبات التنمية المستدامة (حالة الاقتصاد الجزائري), بن عبد العزي سفيان

Muthanna Journal of Administrative and Economics Sciences

تسعى هذه الدراسة الى الإجابة عن إشكالية أصبحت تؤرق العديد من الاقتصادات النامية على غرار الاقتصاد الجزائري خاصة في عملية تصدير منتجاته الى الأسواق الدولية في إطار التجارة الخارجية عندما أصبحت هذه المنتجات تصطدم بعوائق فنية كالاشتراطات والمعايير البيئية تحت مظلة حماية البعد البيئي كبعد مهم من أبعاد التنمية المستدامة لتخلص الى نتائج وتوصيات هامة علها تكون كفيلة بتسهيل نفاذ المنتجات الجزائرية الى الأسواق العالمية.

Bootstrap Blues, Hannah M. Frantz

SURGE

Meet David*. In mid-January, he came to the small town Iowa elementary school where I work. David has attended more schools in the two years since he started school than I have in my lifetime. In fact, the school he just moved from only has four days of attendance listed on his record. David moves so often because he’s homeless. His situation is not what we may stereotypically think of as “homeless”—you wouldn’t see him on the streets or even in soup kitchens. Instead, David stays with his mother, and they couch surf from one home to another from week …

Montana Nonresident Traveler Expenditure Profiles: Quarter 2, 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the second quarter of 2013.

School Choice, School Quality And Postsecondary Attainment, David J. Deming, Justine S. Hastings, Thomas J. Kane, Douglas O. Staiger

Dartmouth Scholarship

We study the impact of a public school choice lottery in Charlotte-Mecklenburg schools on college enrollment and degree completion. We find a significant overall increase in college attainment among lottery winners who attend their first choice school. Using rich administrative data on peers, teachers, course offerings and other inputs, we show that the impacts of choice are strongly predicted by gains on several measures of school quality. Gains in attainment are concentrated among girls. Girls respond to attending a better school with higher grades and increases in college-preparatory course-taking, while boys do not.

Mountain Monitor - 4th Quarter 2013, Kenan Fikri, Mark Muro

Mountain Monitor Quarterly

The quarter’s Mountain Monitor finds that the pace of economic recovery in the Mountain West region’s major metropolitan areas converged toward that of the rest of the nation in the last quarter of 2013.

While quarterly performance on the Monitor’s four indicators of economic recovery—employment, output, the unemployment rate, and house prices—varied considerably across the 10 major metro areas of the region, their combined performance broadly slowed to track with the rate of national economic recovery. The quarter’s average job growth remained unchanged in the region at 0.4 percent as the national economy caught up. The gap between the national …

Use Of Supplemental Nutritional Assistance Program Benefits By Unemployment Insurance Applicants In Michigan During The Great Recession, Christopher J. O'Leary, Kenneth J. Kline

Upjohn Institute Working Papers

During the Great Recession, both the Supplementary Nutrition Assistance Program (SNAP) and the federal-state unemployment insurance (UI) program experienced dramatic increases in participation. Using Michigan program administrative data on all SNAP (2006–2011) recipients and all UI (2001–2010) applicants, we examine SNAP use before and after UI application. Both past and future receipts of SNAP are highly negatively correlated with meeting UI income and job separation eligibility requirements. Unemployment insurance applicants with insufficient wage credits or job separations because of quitting or employer discharge are much more likely to have received SNAP in the past. Furthermore, such UI applicants are also …

Montana Nonresident Traveler Expenditure Trends: 2003-2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the nonresident traveler expenditure trends for visitors of Montana from 2003-2013. It also displays the total actual expenditures and the total inflation-adjusted expenditures.

Montana Nonresident Traveler Expenditure Profiles: 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during 2013.

Expenditure Comparison Of Overseas, Canadian, And Domestic Nonresident Travelers To Montana:2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report gives a comparison of overseas, Canadian and domestic visitation and spending during 2013. It includes total expenditures and average daily spending in different spending categories.

Montana Nonresident Traveler Expenditure Profiles: Quarter 4, 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the fourth quarter of 2013.

Montana Nonresident Traveler Expenditure Profiles: Quarter 3, 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the third quarter of 2013.

Montana Nonresident Traveler Expenditure Profiles: Quarter 1, 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report examines spending profiles of nonresident travelers to Montana. It displays the average daily expenditures by purpose of trip for different spending categories during the first quarter of 2013.

Montana Nonresident Traveler Quarterly Travel Comparison: 2013, Kara Grau

Institute for Tourism and Recreation Research Publications

This report shows the 2013 quarterly visitation and length of stay data for nonresident travelers to Montana. It also displays average daily spending for various expenditure categories, as well as total expenditures for those categories.

Slides: “Human Sustainability” In Natural Resources Industries: The New Frontier In Compliance, Social Responsibility, Disclosure, And Transparency, T. Markus Funk

Natural Resource Industries and the Sustainability Challenge (Martz Winter Symposium, February 27-28)

Presenter: T. Markus Funk, Partner, Perkins Coie

21 slides

Thomas Pinckney, Agent At Virginia, Tennessee And Georgia Air Line (Railroad), Inquires With W.G. Macdowell, Treasurer Of N.& W. Railroad (Norfolk & Western?), As To The Status Of A Claim Made By Shippers Compress Co., Thomas Pinckney

Broadus R. Littlejohn, Jr. Manuscript and Ephemera Collection

Thomas Pinckney, agent at Virginia, Tennessee and Georgia Air Line (railroad), inquires with W.G. Macdowell, treasurer of N.& W. Railroad (Norfolk & Western?), as to whether or not a claim of $1690.33 made by Shippers Compress Company has been paid to N. & W. October 25, 1887.

Equity Commitment Under Uncertainty: A Hierarchical Model Of Real Option Entry Mode Choices, Luisa Blanco, Rossitza Wooster, W. Charles Sawyer

School of Public Policy Working Papers

We develop a real option hierarchical model of entry mode choice and test predictions using a sample of US companies in Latin America and the Caribbean between 1980 and 2005. Probit results indicate that the choice between a real option non-equity mode and equity commitment is influenced by previous acquisition experience, R&D and advertising intensities, and country risk. The choice of the more flexible real option JV mode over WOEs is positively related to greater firm size and market-to-book ratio in countries with better infrastructure. In contrast, greater marketing intensity and lower country risk encourage WOEs.

U.S. Employment Outlook For 2014: Can The U.S. Economy Stand On Its Own?, Randall W. Eberts

Periodical Articles

No abstract provided.

Bargaining Market Equity Adjustments By Rank And Discipline, Jonathan P. Blitz, Jeffrey F. Cross

Journal of Collective Bargaining in the Academy

Faculty contract negotiations generally include wages, hours, and other conditions of employment as well as mutually agreed non-mandatory subjects of bargaining. Negotiators typically address wages in terms of across-the-board increases, promotion in rank, merit increases, and one-time signing bonuses. Less typically, faculty salary negotiations include various forms of equity adjustments and salary increases linked to the underlying market and social forces and to salary compression that may, or may not, be related to these forces. The authors describe how they negotiated differential discipline-specific target salaries based in part on College and University Personnel Association faculty salary data.

The Health And Nutrition Effects Of Snap: Selection Into The Program And A Review Of The Literature On Its Effects, Marianne Bitler

University of Kentucky Center for Poverty Research Discussion Paper Series

The goal of this paper is to assess the existing state of knowledge about whether SNAP improves health and nutrition outcomes, and if so, which ones and by how much.

In an era of fiscal crisis, knowing whether SNAP has any significant causal effect on health and nutrition is crucial for informing policy decisions and policy makers. In this review, I pay particular attention to the challenges researchers face in overcoming selection bias and identifying causal effects of the program, and I will assess the literature through that lens. The fundamental challenge in program evaluation in general and in assessing …

Earning A Living In Nonmetropolitan Nebraska: 2014 Nebraska Rural Poll Results, Rebecca J. Vogt, Cheryl A. Burkhart-Kriesel, Randolph L. Cantrell, Bradley Lubben

Nebraska Rural Poll

Most rural Nebraskan households have full-time employment and many employed households derive part of their household income from self-employment. Self-employment is more prevalent in smaller communities. Most rural Nebraskans living in or near the smallest communities have self-employment in their household.

Some rural Nebraska households also have multiple job holding by members of the household. Again, this is more likely to occur in the smallest communities.

Most self-employed rural Nebraskan households get less than one-half of their total household income from self-employment. However, over one-quarter (29%) of self-employed rural Nebraskans get almost all of their household income from self-employment. Many …

Levers For Change -- Philanthropy In Select South East Asian Countries, Prapti Upadhyay Anand, Crystal Hayling

Lien Centre for Social Innovation: Research

Explosive economic growth in South East Asia has resulted in unparalleled wealth creation. Forbes magazine reports there are 386 billionaires in the Asia Pacific region. While the region’s emerging economies report hopeful signs of a broadening middle class, income inequality is rising faster than living standards for the majority. There is widespread agreement that the stark income disparity must be addressed or it risks threatening political and social stability. For those interested in the social economy, key questions remain unanswered: first, will philanthropic giving match the fast pace of wealth accumulation, and second, will that philanthropy be strategic and targeted …

Niche Markets And Their Lessons, Cally Jordan

Faculty Papers & Publications

Markets are full of nooks and crannies. Out of the glare of the big economies and their public exchanges, markets specializing by financial product, activity, or industry thrive, often attracting little by way of formal regulatory oversight. But there is another kind of specialized market, one which is geographically and politically determined albeit internationally focused. Luxembourg, Ireland, Dubai, Bahrain, Malaysia, Singapore, Switzerland, among others, these are some of the world’s niche markets.

It is a hard business being a niche market, operating in a competitive and often unforgiving environment, engaging in constant repositioning and facing inherent limitations on growth. Surprisingly, …