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Articles 31 - 60 of 226
Full-Text Articles in Public Administration
Incentivizing Employees Through Benefits And Recognition Programs At Pace University, Diana Dumitru
Incentivizing Employees Through Benefits And Recognition Programs At Pace University, Diana Dumitru
Master in Public Administration Theses
The nonprofit sector has seen a 20% increase in the number of higher education institutions over a period of 10 years, from 2000-2010, (Blackwood et al. 2012), which had a big impact on the public charity revenues and expenses. In this fast-paced growing environment, employees working in higher education are directly influenced by the changes and increase in the number of students. Motivating employees in such an environment can be challenging, therefore finding a comprehensive package that includes fair compensation levels, benefits, awards and recognition ceremonies and other incentives such as promotions and opportunities for growth are important for the …
Investing In An Interconnected Workforce: Global Education Reform, Amelia Klug
Investing In An Interconnected Workforce: Global Education Reform, Amelia Klug
HIM 1990-2015
Regardless of culture, socio-economic background, and quality of life, all students deserve the highest quality of education. But the reality is, many education systems around the world do not offer it. Investing in structural reforms in education has the potential to boost economic growth in countries around the world. By learning from different education systems strengths and weaknesses, policy decisions can be made that ensure students are given the opportunity for higher educational outcomes. This study analyzes high, middle, and low quality education systems around the world and the infrastructures that lead to educational success or failure. Fifteen education systems …
International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond
International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond
UNLV Theses, Dissertations, Professional Papers, and Capstones
In 1899 the National Municipal League declared that it was the duty of the Mayor to submit to the Council the annual budget of current expenses of the city, for almost as long, the budgeting process has been researched (Hou, 2006). Researching budgets is important and needed but comparatively little attention has been paid to revenue forecasts or to those responsible for the generation of revenue forecasts. Professional public administrators responsible for generating revenue forecasts have largely been overlooked in research. Judging by the lack of scholarly material available in academic journals, it appears the political process in which budget …
Portland State 20/20 Newsletter, Strategic Planning Development Team, Portland State University. Office Of The President
Portland State 20/20 Newsletter, Strategic Planning Development Team, Portland State University. Office Of The President
Newsletters
This issue of the newsletter provides progress reports on the strategic planning process at Portland State University, noting the work of facilitators, Coraggio Group, and project manager.
Strategic Plan Development Team Kickoff, Strategic Planning Development Team
Strategic Plan Development Team Kickoff, Strategic Planning Development Team
Resource Archive
Series of slides presented at the Strategic Plan Development Team Kickoff meeting held on November 19, 2014, reviewing the planning process, strategic questions to be answered, and themes.
Portland State 20/20 Newsletter, Strategic Planning Development Team, Portland State University. Office Of The President
Portland State 20/20 Newsletter, Strategic Planning Development Team, Portland State University. Office Of The President
Newsletters
This issue of the newsletter provides a brief progress report on the strategic planning process at Portland State University, highlighted by the appointment of the Strategic Planning Development Team.
Elected To Lead, Betrayed By Greed: The Hoodwinking Of Constituents, Redd R.J.G Branner
Elected To Lead, Betrayed By Greed: The Hoodwinking Of Constituents, Redd R.J.G Branner
Learning Showcase 2014
As we make our way to the polls during election season, we take several approaches: we have our mind made up on who we want to lead; we vote for the same party in all categories; or we are not sure about the candidates, but we vote safely. Our hopes are that we have collectively selected the candidate(s) that will lead us, advancing our best interests ethically. Most candidates are everyday people, cut from the same cloth as the constituents. As they campaign for our votes, there is no doubt that there goal in attaining office is to be a …
How Can We Improve Government Performance?, Alexander C. Heckman
How Can We Improve Government Performance?, Alexander C. Heckman
Learning Showcase 2014
We expect our governments to tackle a diverse array of problems and take on a myriad of responsibilities. Often, we are frustrated at their apparent lack of success at doing so. What are the key factors that impact how effectively government agencies perform? Drawing upon my own empirical research and the public administration literature, I present a framework for thinking about the answer to this question, along with ideas for how to improve government performance. Specifically, I focus on the impact of management quality on government performance; including its interrelationship with other important factors such as resources, politics, and the …
Faculty Breakfast Feedback Notes, Strategic Planning Development Team
Faculty Breakfast Feedback Notes, Strategic Planning Development Team
Resource Archive
A listing of strengths, opportunities and general feedback compiled by Portland State University faculty at a breakfast sponsored by the Strategic Planning Development Team.
Restoration Of Bison (Bison Bison) To Agate Fossil Beds National Monument, A Feasibility Study, Daniel S. Licht
Restoration Of Bison (Bison Bison) To Agate Fossil Beds National Monument, A Feasibility Study, Daniel S. Licht
United States National Park Service: Publications
Executive Summary
Agate Fossil Beds National Monument is a 3,057-acre park located in western Nebraska. The unit is comprised of northern mixed-grass prairie vegetation, typical of the Northern Great Plains. Weather, fire, and grazing are generally considered to be the ecological drivers of prairie ecosystems and critical for prairie health. However, grazing has essentially been absent since the 1960s. In 2014, a Department of the Interior report explicitly listed the park as a high priority for bison restoration. This report evaluates the feasibility, management options, benefits, and challenges of restoring bison to Agate Fossil Beds National Monument.
A potential bison …
Five Year Strategic Plan For Economic Development: Prepared For The Town Of Winthrop, Edward J. Collins, Jr. Center For Public Management, University Of Massachusetts Boston
Five Year Strategic Plan For Economic Development: Prepared For The Town Of Winthrop, Edward J. Collins, Jr. Center For Public Management, University Of Massachusetts Boston
Edward J. Collins Center for Public Management Publications
In the spring of 2014, the Town of Winthrop hired the Edward J. Collins, Jr. Center for Public Management at the University of Massachusetts Boston to help develop a Strategic Plan for Economic Development. The Center’s project team began its work by carefully analyzing data in order to understand Winthrop’s current business environment, and to learn how it has changed over time. Multiple sources of information were used, including the Census Bureau’s Decennial Census, American Community Survey, and County Business Patterns, data from the Bureau of Labor Statistics, and Claritas retail leakage data. In addition, the project team distributed and …
The Role Of Leadership In Creating A Strategic Climate For Evidence-Based Practice Implementation And Sustainment In Systems And Organizations, Gregory A. Aarons, Mark G. Ehrhart, Lauren R. Farahnak, Marisa Sklar
The Role Of Leadership In Creating A Strategic Climate For Evidence-Based Practice Implementation And Sustainment In Systems And Organizations, Gregory A. Aarons, Mark G. Ehrhart, Lauren R. Farahnak, Marisa Sklar
Frontiers in Public Health Services and Systems Research
There is a growing impetus to effectively implement evidence-based practices (EBPs) in health and allied health settings in order to improve the public health impact of such practices. To support implementation and sustainment of EBPs, it is important to consider that health care is delivered within the outer context of public health systems and the inner context of health care organizations and work groups (3). This article identifies two relevant types of leadership for implementation and recommends steps that leaders can take in developing a strategic climate for EBP implementation and sustainment within the outer and inner contexts of health …
Accessibility's Influence On Population Location Near Light Rail In The Denver Region, Christophe Michael Zuppa
Accessibility's Influence On Population Location Near Light Rail In The Denver Region, Christophe Michael Zuppa
USF Tampa Graduate Theses and Dissertations
Accessibility is the most important concept in transportation planning because it describes the ease of travel to opportunities vital for everyday needs. Theoretically, people locate closer to transit corridors if accessibility improves. One desired benefit from light rail is denser land use patterns in the form of Transit Oriented Development (TOD) that captures population growth. In October 1994, the City of Denver, CO, joined the list of American cities that have implemented light rail within the last 33 years. Since then, five corridors have opened there, and planners are retooling their zoning codes to allow TOD near light rail. The …
Chair Leadership Series Meeting Notes, Strategic Planning Development Team
Chair Leadership Series Meeting Notes, Strategic Planning Development Team
Resource Archive
Meeting notes from Session One of the Strategic Planning Academic Chair Leadership Series, presented by Wim Wiewel, Sona Andrews, Kari St. Peters and members of the Coraggio Group. Topics discussed included themes relating to student access, limited resources, trust and engagement, and social justice and equity.
Swimming Against The Tide? Teaching In An Anti-Teacher Policy Environment, Sarah Hainds
Swimming Against The Tide? Teaching In An Anti-Teacher Policy Environment, Sarah Hainds
Public Policy and Administration Lecture Series
Sarah Hainds is a researcher at the Chicago Teachers Union, where she focuses on equity issues in school planning and funding, fighting against school privatization, advocating for state policies that support strong public schools, and helping the public and politicians understand best practices in educational policy. Ms. Hainds holds a master’s in urban planning and policy from the University of Illinois at Chicago. She is a co-author of several CTU reports available at www.ctunet.com
Evaluating The Reverse 9-1-1 System In Santa Clara County: Does The Process Work?, Areej M. Sadhan
Evaluating The Reverse 9-1-1 System In Santa Clara County: Does The Process Work?, Areej M. Sadhan
Master's Projects
In times of crises, emergency first responders need an effective system of communication to notify the public, to organize evacuation, and to direct evacuees to shelters and hospitals around the affected areas. This research focuses on the “Reverse 911” alert system used by Santa Clara County and asks key questions about its efficiency: ‘Is it the only alert system used to communicate with the public during crises?’ ‘Is it a reliable tool?’ ‘Should Santa Clara County improve its emergency communication?’ ‘Can we be sure the community is notified on time and well directed to safety?’
The legislative intent of Reverse …
Cpaf Updates Vol. 15 Issue No. 10-11, Joanne V. Alvarez, Cristeta A. Foronda, Stella Concepcion R. Britanico, Angelica C. Javier, Guinevere T. Madlangbayan, Blanquita R. Pantoja, Stoix Nebin S. Pascua, Francisca O. Tan
Cpaf Updates Vol. 15 Issue No. 10-11, Joanne V. Alvarez, Cristeta A. Foronda, Stella Concepcion R. Britanico, Angelica C. Javier, Guinevere T. Madlangbayan, Blanquita R. Pantoja, Stoix Nebin S. Pascua, Francisca O. Tan
CPAf Updates
No abstract provided.
Downstream Securities Regulation, Anita Krug
Downstream Securities Regulation, Anita Krug
All Faculty Scholarship
Securities regulation wears two hats. Its “upstream” side governs firms in connection with their obtaining financing in the securities markets. That is, it regulates firms’ and issuers’ offers and sales of securities, whether in public offerings to retail investors or in private offerings to institutional investors. Its “downstream” side, by contrast, governs financial services providers, who assist with investors’ activities in those markets. Their services include providing advice regarding securities investments, as investment advisers do; aggregating investors’ assets for purposes of enabling those investors to invest their assets collectively, as mutual funds do; and acting as “middlemen” between buyers and …
Water Quality Monitoring Protocol For Wadeable Streams And Rivers In The Northern Great Plains Network, Narrative Version 1.0, Marcia H. Wilson, Barbara L. Rowe, Robert A. Gitzen, Stephen K. Wilson, Kara J. Paintner-Green
Water Quality Monitoring Protocol For Wadeable Streams And Rivers In The Northern Great Plains Network, Narrative Version 1.0, Marcia H. Wilson, Barbara L. Rowe, Robert A. Gitzen, Stephen K. Wilson, Kara J. Paintner-Green
United States National Park Service: Publications
Executive Summary
Preserving the national parks unimpaired for the enjoyment of future generations is a fundamental purpose of the National Park Service (NPS). To address growing concerns regarding the overall physical, chemical, and biological elements and processes of park ecosystems, the NPS implemented science-based management through “Vital Signs” monitoring in 270 national parks (NPS 2007). The Northern Great Plains Network (NGPN) is among the 32 National Park Service Networks participating in this monitoring effort. The NGPN will develop protocols over the next several years to determine the overall health or condition of resources within 13 parks located in Nebraska, North …
ممارسات التعلم التنظيمي واستراتيجية ادارة المعرفة وعلاقتهما باداء ادارة المعرفة دراسة تحليلية لاراء عينة من اعضاء الهيئة التدريسية في كلية الهندسة – جامعة القادسية, هناء جاسم محمد العسكري
ممارسات التعلم التنظيمي واستراتيجية ادارة المعرفة وعلاقتهما باداء ادارة المعرفة دراسة تحليلية لاراء عينة من اعضاء الهيئة التدريسية في كلية الهندسة – جامعة القادسية, هناء جاسم محمد العسكري
Muthanna Journal of Administrative and Economics Sciences
يهتم البحث الحالي اظهار الدور الذي تلعبه ممارسات التعلم التنظيمي ( التعلم المستمر , الحوار والمناقشة, تطوير انظمة المشاركة للتعلم , تمكين العاملين, الاتصال بالبيئة, تشجيع التعاون لفرق التعلم, القيادة الاستراتيجية للتعلم) و استراتيجية ادارة المعرفة ( استراتيجية التوجه نحو النظام, استراتيجية التوجه نحو الافراد) في اداء ادارة المعرفة. اختيرت عينة البحث بـ(60) عضو هيئة تدريس لكلية الهندسة – جامعة القادسية – واعتمد البحث على استبانة اعدت من مقاييس جاهزة, وبأستخدام مجموعة من الاساليب الاحصائية منها معامل الارتباط البسيط لقياس علاقة الارتباط بين المتغيرات واختبار ( T) لمعرفة معنوية هذه العلاقة، وتحليل الانحدار المتعدد واختبار ( F) لتحديد معنوية معادلة …
ادارة قوى التناقض لضمان الاداء المنظمي المستدام في اطار نموذج التوازن الديناميكي للتنظيم – بحث تحليلي في عينة من كليات الجامعة العراقية, عامر علي حسين العطوي
ادارة قوى التناقض لضمان الاداء المنظمي المستدام في اطار نموذج التوازن الديناميكي للتنظيم – بحث تحليلي في عينة من كليات الجامعة العراقية, عامر علي حسين العطوي
Muthanna Journal of Administrative and Economics Sciences
يهدف هذا البحث الى بلورة تصور واضح حول الكيفية التي يمكن ان تدير بها المنظمات التوترات المتناقضة في الظواهر التنظيمية من اجل ضمان الاداء المنظمي المستدام. ووفقاً لنموذج التوازن الديناميكي للتنظيم الذي يعكس الارضية المعرفية لنظرية التناقض لـ (Smith & Lewis, 2011) فأن تحقيق الاداء المنظمي المستدام يتحقق من خلال ادارة قوى التناقض التي تتضمن نوعين من الستراتيجيات هما ستراتيجية قبول التناقض وستراتيجية حل التناقض. تبحث ستراتيجية قبول التناقض عن العوامل التي تساعد القيادات التنظيمية في قبول التوترات المتناقضة في العمل، اما ستراتيجية الحل فأنها تبحث عن تحقيق التزامن الاني والمواءمة ما بين اقطاب الظواهر المتناقضة. ويستلزم ضمان الاداء المنظمي …
Water Quality Monitoring Protocol For Wadeable Streams And Rivers In The Northern Great Plains Network, Standard Operating Procedures Version 1.0, Marcia H. Wilson, Stephen K. Wilson
Water Quality Monitoring Protocol For Wadeable Streams And Rivers In The Northern Great Plains Network, Standard Operating Procedures Version 1.0, Marcia H. Wilson, Stephen K. Wilson
United States National Park Service: Publications
Executive Summary
The Water Quality Monitoring Protocol includes two parts: a Narrative and the Standard Operating Procedures (SOPs). The Water Quality Monitoring Protocol Narrative Version 1.0 describes a general overview of the status of water resources throughout the parks in the National Park Service’s Northern Great Plains Network (NGPN), the objectives, the field methods, and the sampling design selected for this long-term monitoring program. This report includes the detailed SOPs for the NGPN’s Water Quality Monitoring Protocol. All water quality monitoring is conducted by the United States Geological Survey (USGS) through Interagency Agreements. The USGS North Dakota Water Science Center …
ظاهرة الاغراق السلعي واثاره على الاقتصاد العراقي, امل اسمر زبون, فاضل عباس كاظم
ظاهرة الاغراق السلعي واثاره على الاقتصاد العراقي, امل اسمر زبون, فاضل عباس كاظم
Muthanna Journal of Administrative and Economics Sciences
تعد ظاهرة الاغراق السلعي واحدة من التحديات التي تواجه الاقتصاد العراقي ولاسيما بعدعام2003 حيث شهد ت السوق العراقية انفتاحا كبيرا امام السلع المستوردة من مختلف دولالعالم ، وكان لهذه الظاهرة الغير مخطط لها اثر كبير على الاقتصاد العراقي في جوانبه المختلفة فقد ادت الى تراجع القطاع الصناعي والقطاع الزراعي وتزايد معدلات البطالة وزيادة الميل نحو الاستهلاك عما كان عليه سابقا وقد ساهم في استشراء هذه الظاهره هو عدم وجود قوانين تنظم الاستيراد، والضعف الواضح في اجهزة الرقابه فضلا عن تأخر الحكومات المتعاقبه في وضع الحلول لهذه الظاهره.
توظيف عوائد القطاع النفطي في الاقتصاد الجزائري, سيهام شباب
توظيف عوائد القطاع النفطي في الاقتصاد الجزائري, سيهام شباب
Muthanna Journal of Administrative and Economics Sciences
يعتبر القطاع النفطي المحرك الفعال للاقتصاد الجزائري ونقطة انطلاق لكل برنامج حكومي، وعليه فأي تغير في مستوياته يجعل كل رهانات البلد محل إعادة نظر، فمن جهة نجد أن كل متغيرات الميزانية خارجة عن إرادة الدولة ومن جهة أخرى تبني الحكومة إستراتيجية ترتكز في عملية تمويلها على القطاع البترولي، الأمر الذي يؤدي إلى إمكانية تعرض الاقتصاد الجزائري إلى اختلالات هيكلية، وخير دليل على ذلك خبرة الثمانينات وما تعرض له البلد من أزمات اقتصادية حادة لا تزال عملية معالجتها مستمرة إلى يومنا هذا، حيث قامت الجزائر بإعادة النظر في نهجها التنموي وتطبيق إصلاحات اقتصادية جذرية.الكلمات المفتاحية: أسعار البترول، عوائد النفط، قطاع المحروقات، …
اهمية دور مراقب الحسابات في الحد من ظاهرة التهرب الضريبي, فرقد فيصل جدعان الغانمي
اهمية دور مراقب الحسابات في الحد من ظاهرة التهرب الضريبي, فرقد فيصل جدعان الغانمي
Muthanna Journal of Administrative and Economics Sciences
تعد اينما وجدت الضريبة أداة مهمة من أدوات السياسة المالية وذلك كونها احد مصادر الإيرادات العامة للدولة التي تعتمد عليها في رسم سياستها المالية ومع توسع نطاق وأنواع الضرائب نتج عنه ظاهرة خطيرة سميت بالتهرب الضريبي وتساعد فاعلية اداء مراقبي الحسابات في الحد منها لذلك يهدف هذا البحث إلى توضيح أهمية دور مراقب الحسابات عند المصادقة على الحسابات الختامية المقدمة من قبل المكلفين (الأفراد والشركات) في الحد من ظاهرة التهرب الضريبي واختتم البحث بجملة من الاستنتاجات منها مساعدته في تفعيل دور مراقبي الحسابات من خلال الالتزام بمعايير التدقيق وقواعد السلوك المهني وتطبيق التشريعات والقوانين النافذة في الحد من التهرب الضريبي.
سياسات الإستقرار الاقتصادي والتكييف الهيكلي وأثرها في مؤشرات التنمية البشرية في البلدان النامية, علي كاظم هلال
سياسات الإستقرار الاقتصادي والتكييف الهيكلي وأثرها في مؤشرات التنمية البشرية في البلدان النامية, علي كاظم هلال
Muthanna Journal of Administrative and Economics Sciences
سعت الكثير من البلدان النامية إلى تطبيق سياسات الإستقرار الاقتصادي والتكييف الهيكلي المفروضة من صندوق النقد والبنك الدوليين خلال النصف الثاني من عقد الثمانينات من القرن الماضي ، من بينها سياسات تحرير التجارة الخارجية والانفتاح على اقتصاد السوق، سعياً منها لتحقيق جملة من الأهداف، منها زيادة معدلات النمو الاقتصادي وخفض معدلات التضخم وخفض العجز المالي في الموازنة العامة وخفض العجز في الحساب الجاري لميزان المدفوعات وخفض معدلات البطالة والمديونية الخارجية ، غير إن الواقع العملي أثبت أن تطبيق تلك السياسات قد أفضت إلى ظهور آثار اقتصادية واجتماعية سلبية على التنمية البشرية.
The Politics Of Transportation Megaprojects, Patrizia Christa Nobbe
The Politics Of Transportation Megaprojects, Patrizia Christa Nobbe
Dissertations, Theses, and Capstone Projects
Large infrastructure investment decisions, especially for mega-projects defined as costing more than one billion U.S. dollars, are largely based on complex, unclear and non-transparent decision criteria. The project's specific context and a variety of actors and interests add to the complexity of the decision processes. All projects deviate, to a certain degree from a "rational" decision-making process, are politically motivated and subject to multiple interests. Cost-benefit analyses are conducted for about half of the projects. In this work I hypothesize that the politics of project decision-making is comparable across countries, relative to their nature, form of involvement and impact on …
From Intent To Effect: Richmond, Virginia, And The Protracted Struggle For Voting Rights, 1965–1977, Julian Maxwell Hayter
From Intent To Effect: Richmond, Virginia, And The Protracted Struggle For Voting Rights, 1965–1977, Julian Maxwell Hayter
Jepson School of Leadership Studies articles, book chapters and other publications
Twelve years after the ratification of the Voting Rights Act of 1965 [VRA], Richmond, Virginia elected a historic majority black city council. The 5-4 majority quickly appointed an African American lawyer named Henry Marsh, III to the mayoralty. Marsh, a nationally celebrated civil rights litigator, was not only the city’s first black mayor, but the council election of 1977 was also Richmond’s first since 1970. In 1972, a federal district court used the VRA’s preclearance clause in Section 5 to place a moratorium on council contests. This moratorium lasted until the Supreme Court and the Department of Justice determined whether …
الترتيب الداخلي للمنشأت السياحية ودوره في تحقيق رضا الزبون: دراسة تحليلية لأراء عينة من الزائرين الى متنزه جافي لاند السياحية في مدينة السليمانية., ئافا عمر فتاح, ده رون فريدون, عثمان كريم محمود
الترتيب الداخلي للمنشأت السياحية ودوره في تحقيق رضا الزبون: دراسة تحليلية لأراء عينة من الزائرين الى متنزه جافي لاند السياحية في مدينة السليمانية., ئافا عمر فتاح, ده رون فريدون, عثمان كريم محمود
Muthanna Journal of Administrative and Economics Sciences
تهدف هذه الدراسة الى ايجاد دور الترتيب الداخلي للموقع على زبائن المتنزهات و خصوصا مدى تأثيره على رضا الزائرين. حيث ان ضرورة وجود المستهلك عند انتاج وتقديم الخدمات بصورة عامة والخدمات السياحية بصورة خاصة يؤيد الدراسة الحالية حول الاثار والادوار المترتبة لكيفية ترتيب الموقع الخدمي للحدائق السياحية والترفيهية على تحقيق رضا الزبائن. حيث تم اختيار زائري مدينة جافي لاند في محافظة السليمانية كمجتمع دراسة، وتم جمع البيانات من الزائرين من عينة عشوائية عن طريق استمارة استبيان لكي يتم تحليل الاثار المترتبة على رضا الزبائن للترتيب الحالي و التوصل الى تصميم افضل. وتحاول هذه الدراسة الاجابة على الاسئلة المصاغة في ضوء …
المحاسبة الابداعية واثرها في الدخول الخاضعة للضريبة : دراسة تطبيقية لعينة من القوائم المالية للشركات العراقية, قاسم محمد عبدالله البعاج
المحاسبة الابداعية واثرها في الدخول الخاضعة للضريبة : دراسة تطبيقية لعينة من القوائم المالية للشركات العراقية, قاسم محمد عبدالله البعاج
Muthanna Journal of Administrative and Economics Sciences
تهدف دراسة المحاسبة الابداعية واثرها في الدخول الخاضعة للضريبة الى التعرف على اهم الاساليب المستخدمة في المحاسبة الابداعية واثرها على الدخل الخاضع للضريبة من خلال التلاعب في القوائم المالية وكذلك الدوافع التي تسعى الادارة لتحقيقها من جراء هذا التلاعب وبيان دور المدقق الداخلي والمخمن الضريبي في التعرف على الممارسات التي تقوم بها المحاسبة الاحتيالية ولغرض الحد من ممارسات المحاسبة الابداعية يجب تفعيل دور الشركات وقد توصلت هذه الدراسة الى مجموعة من الاستنتاجات والتوصيات نذكر منها هناك عدة اساليب للمحاسبة الابداعية من خلال التاثير على قوائم الدخل المتمثلة بالايرادات والمصروفات لكي يتم التاثير على الحصيلة الضريبية لغرض خفض الدخل الخاضع للضريبة …