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واقع التعليم المحاسبي في العراق ومدى انسجامه مع معايير التعليم المحاسبي الدولية ( دراسة تطبيقية لعينة من الجامعات العراقية), ناظم شعلان جبار

Muthanna Journal of Administrative and Economics Sciences

لقد أكدت الوقائع التاريخية حقيقة أن المجتمع الذي يقوم على نظام تربوي وعلمي منفتح ومتجدد سيحتل موقعا كبيرا في عملية البناء والتطور, وللجامعات دورا مهما في المجتمع من خلال تنفيذها لهذا الدور الذي تطلع به والنظر بجدية لما يمليه عليها اسهامها في تطور المجتمع. ولاشك أن مسؤولية إعداد محاسبين مؤهلين بالمهارات المهنية المطلوبة تقع على عاتق عدد من الجهات، ومن أبرز هذه الجهات مؤسسات التعليم العالي وذلك من خلال صياغة وتبني ومواكبة سياسات وأساليب تعليمية حديثة تركز على إكساب الطالب الجامعي القدرات والمهارات المهنية اللازمة وتنمي لديه التفكير التحليلي والابتكاري ,أن الأسلوب التقليدي المتبع حاليا لا يؤهل الطالب الجامعي بالقدر …

اثر ادراك قواعد الضريبة الاساسية على اجراءات التحاسب الضريبي (دراسة استطلاعية), صباح حسن مجبل, خضير مجيد علاوي

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى بيان اهمية القواعد الاساسية للضريبة واثر ادراكها من قبل السلطة الضريبية في زيادة فاعلية الادارة الضريبية في عملية التحاسب الضريبي من خلال فرضية مفادها ان ضعف اجراءات التحاسب الضريبي ناتج عن انخفاض ادراك الادارة الضريبية للقواعد الاساسية للضريبة وتضمن البحث على جانب نظري وعملي وتم اعداد استبانه اعدت لهذا الغرض وبعد التحليل الاحصائي توصل الباحثان الى مجموعة من الاستنتاجات والتوصيات.

اختبار اثر العلاقة بين توزيعات الارباح و القيمة السوقية للأسهم باستخدام بعض من ادوات التحليل المالي دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للاوراق المالية للفترة من 2010-2014, هند ضياء عبد الرسول

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى يفحص العلاقة بين توزيعات الارباح والقيمة السوقية للاسهم المدرجة في سوق العراق للاوراق المالية , ومدى تأثره بالقدرة الربحية والتدفق النقدي الحر والرافعة المالية . وقد تم فحص هذه العلاقة بأستخدام تحليل الانحدار المتعدد .تكونت عينة البحث من 42 شركة مساهمة مدرجة في سوق العراق للاوراق المالية موزعة على قطاعات المصارف والمالية والخدمات والصناعية خلال الفترة 2010-2014.اظهرت نتائج البحث وجود علاقة ذات دلالة احصائية بين الارباح الموزعة والقيمة السوقية للاسهم في القطاعات عينة البحث كما بينت نتائج البحث عدم وجود اثر للرافعة المالية على العلاقة بين الارباح الموزعة والقيمة السوقية للاسهم .

الحقوق السياسية للأقليات الدينية في الدساتير العراقية دراسة مقارنة مع الحقوق السياسية لأهل الذمة في الفكر الإسلامي, لطيف عبد الحسين موسى

Muthanna Journal of Administrative and Economics Sciences

من المعروف ان قواعد القانون الدستوري هي قواعد داخلية تنظم العديد من المسائل الهامة في الدولة , ومن ضمنها الحقوق والحريات العامة ، وقد اتجهت أكثر الدساتير في العالم إلى أحاطت هذه الحقوق ضمن مبادئ ونصوص دستورية وذلك للحيلولة من المساس بها والاعتداء عليها من أي جهة كانت .تعتبر حقوق الأقليات من أهم الملامح الأساسية للدساتير الديمقراطية ، لأنها تفسر كيف تحافظ الدولة عن حقوق الفئة القليلة بوجود الأغلبية وهم دائما أصحاب السلطة والقوة .سوف نسلط الضوء في هذا البحث على تعريف هذه الحقوق وأنواعها ، وكيف تعاملت الدساتير العراقية بمرور التاريخ مع الأقليات وحقوقهم السياسية، مثل حق الانتخاب ، …

دور نظام الرقابة الداخلية في كشف ورصد المخاطر الائتمانية في البنوك التجارية دراسة ميدانية في بنك الفلاحة والتنمية الريفية (Badr) الجزائر, بوطورة فضيلة, بقة الشريف

Muthanna Journal of Administrative and Economics Sciences

يعد النظام المصرفي من أكثر الأنظمة التي تنطوي على مخاطر، والقروض البنكية تعد الخدمة الرئيسية وأهم مصدر لتحقيق العوائد بالنسبة للبنوك التجارية، وبقدر أهمية القروض كمصدر للعوائد بقدر ما تشكل مصدرا حقيقيا للمخاطرة، حيث لا وجود لقرض دون مخاطرة، وفي هذا الوضع تصبح البنوك مجبرة على تقدير تلك المخاطر، والتنبؤ بها للتقليل منها إلى أدنى حد وفي وقت قياسي. وتعتبر الرقابة المركزة على المخاطر أحد الأدوات والأساليب الرقابية الجديدة التي تعمل على الحد من تزايد المخاطر الإئتمانية والمصرفية.تهدف هذه الدراسة إلى التعرف على مساهمة نظام الرقابة الداخلية وفعاليتها في عملية إدارة مخاطر الإئتمان في بنك الفلاحة والتنمية الريفية، ولقد تم …

Social Media Responsiveness In The Public Sector: A Study Of Social Media Adoption In Three Functional Departments Of U.S. Cities, Daniel Seigler

Electronic Theses and Dissertations

Public administration research strongly supports the argument for administrator-citizen collaborations and shows that Web 2.0 social media tools have the potential to increase these collaborations. Some public managers have fully embraced the adoption of social media tools to their fullest collaborative potential while other managers have chosen to limit their full collaborative potential. This study examines four environmental influences to determine if they are the cause of the diverse levels of social media adoption among public administrators. A survey of 157 department managers from 261 large cities across the U.S. shows that 82% of the respondents are currently using some …

Botswana And Mauritius: A Comparative Analysis Of An Economic And Political Success Story In The Most Unlikely Region, Richard Armah

All Graduate Theses, Dissertations, and Other Capstone Projects

The African continent is the last place to consider seeking case studies for political and economic success. In the midst of this gloomy picture, Botswana and Mauritius have emerged as two of the most stable democracies with the most politically and economically advanced economies in the world. In conducting a careful and critical analysis of the reasons for their success, there is often the temptation of labeling the achievements of these two nations as political and economic "miracles". This study seeks not to single out these two countries as unique cases, but as models of growth for the rest of …

Exploring The Lack Of African Americans In The Department Of Defense Senior Executive Service Corps, Audrea Maria Nelson

Walden Dissertations and Doctoral Studies

There is a lack of African American representation in the Department of Defense's (DoD's) Senior Executive Service (SES) Corps. In 2011, only 11.4% of the DoD's SES members were African American. This disparate representation is problematic because it contradicts the creation of a diverse workforce, which in turn limits opportunities for African Americans to join the elite DoD SES Corps. The purpose of this phenomenological study was to explore the perceptions of 9 African American SES members in the Office of the Secretary of Defense, Defense Agencies, and Defense Field Activities to determine factors contributing to their promotions into the …

Public-Police Relations: Officers' Interpretations Of Citizen Contacts, Donal Alfred Hardin

Walden Dissertations and Doctoral Studies

Perceptual differences in how citizens and police view police-initiated contacts can result in individual and communal tension, mistrust, and social strife, which complicate the relationships needed in order to thrive and promote safe environments. To examine how police officers interpret these contacts, this case study sought to explore the nature of citizen-police relations from the perspective of police officers in a city in the northwest part of the United States. Social contract and procedural justice theories were used to examine the circumstances that officers cited for taking enforcement actions, including operational definitions of police fairness and legitimacy from the Queensland …

Racism Vs. Social Capital: A Case Study Of Two Majority Black Communities, Bruce W. Strouble

Walden Dissertations and Doctoral Studies

Several researchers have identified social capital as a means to improve the social sustainability of communities. While there have been many studies investigating the benefits of social capital in homogeneous White communities, few have examined it in Black homogeneous communities. Also, there has been limited research on the influence of racism on social capital in African American communities. In this dissertation a comparative case study was used within a critical race theory framework. The purpose was to explore the role of racial oppression in shaping social capital in majority African American communities. Data were collected from 2 majority Black communities …

Payroll Fraud: Effects Of Ghost Names On The Government Wage Bill In Ghana, Gilbert Nyaledzigbor

Walden Dissertations and Doctoral Studies

Policy makers believe that there are ghost workers, persons who do not work yet receive salaries, on Ghana's public sector payroll. However, little is known about the factors that create opportunities for ghost workers. The purpose of this quasi-experimental study was to extend Cressy's conceptualization of the fraud triangle theory to test the applicability of Reinikka and Svennson's graft estimation model by using nonprobability quota sampling to select 85 heads of public agencies for participation in a cross-sectional survey. The research questions focused on the relationship between size of government agency, the estimated number of opportunities for ghost workers, and …

Engaging The Nonprofits In Louisville Housing Market For Low-Income Households, Joshua Omoniyi Odetunde

Walden Dissertations and Doctoral Studies

Nonprofit organizations often work in partnership with government agencies to empower low income people in the housing market through government subsidized mortgage loans. In spite of this assistance, homelessness and substandard housing is pervasive among low income households because this population primarily relies on the rental housing market, leaving a gap in practice and knowledge related to how nonprofits provide assistance to the overwhelming majority of low income consumers in need of housing. The purpose of this case study was to use social justice theory to explore how the nonprofit sector, as an economic force, provides assistance to and empowers …

The Effect Of Pay Banding On Generational Cohort Perceptions Of Job Satisfaction, Charles Terence Polk

Walden Dissertations and Doctoral Studies

For over 3 decades, the federal government has attempted to introduce pay-for-performance into the federal workforce. It is important for federal agencies to understand the impact of pay-for-performance, specifically pay banding, on job satisfaction and retention of frontline managers as agencies face the exodus of the retiring Baby Boomer generation. The purpose of this study was to explore the effect of pay banding on job satisfaction and intention of frontline managers to leave the Internal Revenue Service (IRS). The theoretical foundation for this study was Adams's equity theory as viewed through the lens of Mannheim's generational theory. The overarching research …

Exploring Incivility Toward Employee Absenteeism, Productivity, And Effective Communication: Veterans Health Administration, Sharron Miller

Walden Dissertations and Doctoral Studies

Uncivil behavior in the workplace can cause absenteeism or low job performance among employees, yet little academic literature addresses this relationship, particularly in the public sector. The purpose of this phenomenological study was to use the transactional analysis of communication (TAC) model to explore the ramifications of incivility in the Veterans Health Administration (VHA). The central research questions focused on employee perceptions of incivility and effective communication within the VHA. Twelve VHA employees were recruited for participation through a snowball sampling technique. Data were collected through in-depth interviews with the participants along with some VHA archived video training. Data were …

Relief Aid Dependency Syndromes: A Case For Disaster-Prone Moroto District In Uganda, Richard Acaye

Walden Dissertations and Doctoral Studies

Humanitarian aid, while useful in the short run, sometimes has the effect of contributing to poverty and poor economic conditions in the long run. This occurs when recipients of relief aid lose their initiative to fend for themselves and become reliant on external aid. The purpose of this mixed method study was to evaluate the degree to which dependency on long term aid has contributed to chronic poverty in the Moroto district of Uganda. This study was grounded on Harvey & Lind's conceptualization of the dependency syndrome. The research questions addressed the relationship between household production and investment pattern with …

Abstract Uneducated Injustice: A Social Cognitive Approach To Understanding Juror Misconduct And Verdict Errors, Melinee Melissa Marie Calhoun

Walden Dissertations and Doctoral Studies

A continual problem in the adjudication of crime in the United States is the continued occurrence of erroneous convictions and acquittals. This problem impacts the victims of crimes as they endure emotional and mental distress of additional investigations and new trials. Defendants are impacted by errors in verdicts because of the loss of freedom while being factually innocent. These errors may occur because jurors may not be knowledgeable of their role, right and responsibilities. Without regard to the judge's minimum instruction, the jury is not provided direction on the purpose and limitations of their roles. Guided by the social cognitive …

Information Operations Under International Law: A Delphi Study Into The Legal Standing Of Cyber Warfare, Kenneth Gualtier

Walden Dissertations and Doctoral Studies

The ever-growing interconnectivity of industry and infrastructure through cyberspace has increased their vulnerability to cyber attack. The lack of any formal codification of cyber warfare has led to the development of contradictory state practices and disagreement as to the legal standing of cyber warfare, resulting in an increased risk of damage to property and loss of life. Using the just war theory as a foundation, the research questions asked at the point at which cyber attacks meet the definition of use of force or armed attack under international law and what impediments currently exist in the development of legal limitations …

Enterprise Risk Management: Review, Critique, And Research Directions, Philip Bromily, Michael Mcshane, Anil Nair, Elzotbek Rustambekov

Finance Faculty Publications

Many regulators, rating agencies, executives and academics have advocated a new approach to risk management: Enterprise Risk Management (ERM). ERM proposes the integrated management of all the risks an organization faces, which inherently requires alignment of risk management with corporate governance and strategy. Academic research on ERM is still in its infancy, with articles largely in accounting and finance journals but rarely in management journals. We argue that ERM offers an important new research domain for management scholars. A critical review of ERM research allows us to identify limitations and gaps that management scholars are best equipped to address. This …

Efficiency Of Unified Vs. Non-Unified State Judiciaries: An Examination Of Court Organizational Performance, William Raftery

Theses and Dissertations

State court systems function in much the same manner as any other government agency in terms of organization and management to utilize public resources in order to provide a public service. The question posed in the late 19th century was whether the courts should be organized and managed as they had been for centuries as local entities locally controlled and operated or transferred to the state level. The desired end was a more efficient use of public resources to achieve faster disposition of cases. This reorganization, called unification, was made up of three individual components: 1) consolidation required the reduction …

Determinants Of Turnover Intent In Higher Education: The Case Of International And U.S. Faculty, Jaehee Park

Theses and Dissertations

In spite of the increase in the number of the international academic workforce and their potential benefits, international status has been relatively under-studied in Public Management and Higher Education literature in comparison with studies of age, gender, and race. Given these realities, the present study identifies characteristics of internal and external variables that influence international and U.S. faculty turnover intentions in a large public South Eastern research university.

To understand the variations in short-term and long-term turnover levels while controlling for various demographic, structural, and external variables, eight Ordinary Least Square (OLS) regression analysis were performed using turnover intentions as …

Understanding The Impact Of Leadership And Organizational Culture On Nonprofit Employees’ Commitment And Turnover Intention, Nancy A. Toscano

Theses and Dissertations

Child and family nonprofit organizations are essential for the implementation of United States public policy in their role as service providers. Human service nonprofit organizations held approximately 20,000 government contracts, totaling more than $100 billion in 2009 (Boris, deLeon, Roeger, & Nikolva, 2010). Almost 33,000 human service nonprofit organizations contract with the government to deliver services (Boris, et al., 2010). The services provided by these organizations are critical to the lives of vulnerable American citizens. These organizations depend on committed employees to serve this group, carry out the mission, and reach organizational goals. Employees are nonprofit organizations’ greatest resource, investment, …

Framing The Question, "Who Governs The Internet?", Robert J. Domanski

Publications and Research

There remains a widespread perception among both the public and elements of academia that the Internet is “ungovernable”. However, this idea, as well as the notion that the Internet has become some type of cyber-libertarian utopia, is wholly inaccurate. Governments may certainly encounter tremendous difficulty in attempting to regulate the Internet, but numerous types of authority have nevertheless become pervasive. So who, then, governs the Internet? This book will contend that the Internet is, in fact, being governed, that it is being governed by specific and identifiable networks of policy actors, and that an argument can be made as to …

Powerlessness Within A Budget-Driven Paradigm: A Grounded Theory Leadership Study From The Perspective Of Michigan Corrections Officers, Timothy Michael Eklin

Antioch University Dissertations & Theses

This study explored the lived-experiences of 15 correctional officers and 5 sergeants working in adult state-operated prison facilities in Michigan. In particular, this qualitative grounded theory study revealed the impact that budget driven decision-making had on the lives of correctional officers: its effect on institutional custody, security, and safety. The study finds that many recent policy changes resulted in a sense of powerlessness expressed by the participants of the study. Participants found themselves in a precarious position, situated in between the prison population and the administration. Having an understanding of how correctional officers make meaning of their work in relation …

Community Advanced Data And Research Analysis: A Mixed Methods Capstone Project, Michael Bernarndo, Brandie Green, Amber Konold, Kathryn Weavil

UNLV Theses, Dissertations, Professional Papers, and Capstones

The Community Advanced Data and Research Analysis project, or CADRA, is project that houses an interdisciplinary research team located at the University of Nevada, Las Vegas. The vision of CADRA, as defined by its stakeholders, is to create positive community outcomes by encouraging and engaging nonprofit organizations, as well as student and professional researchers, to develop and evolve their data management practices. CADRA offers three program options including Nonprofit Audits, Program Development and Grant Writing, and Community Data Mining. The purpose of this program evaluation will be to evaluate the Community Advanced Data and Research Analysis (CADRA) Project, with a …

Administrative Law, Public Administration, And The Administrative Conference Of The United States, Gillian E. Metzger

Faculty Scholarship

From its birth, administrative law has claimed a close connection to governmental practice. Yet as administrative law has grown and matured it has moved further away from how agencies actually function. The causes of administrative law’s disconnect from actual administration are complex and the divide is now longstanding, but it is also a source of concern given the increasing importance of internal administration for ensuring accountable government. This Article analyzes the contemporary manifestations and historical origins of administrative law’s divide from public administration, as well as the growing costs of this disconnect. It also describes the Administrative Conference of the …