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Full-Text Articles in Public Administration

Pernet Family Health Service, Inc.: Organizational Restructuring & Change Management Best Practices, Carly Massino May 2021

Pernet Family Health Service, Inc.: Organizational Restructuring & Change Management Best Practices, Carly Massino

School of Professional Studies

Research exhibits that between 70-75% of change initiatives fail and a major contributor to this trend is employee resistance. Although change can bring exciting growth and innovation, it can cause employees heightened stress and worsened physical and mental health outcomes. These effects are often amplified when organizations enact multiple change initiatives at once. These worsened outcomes are often a result of feelings of distress, anxiety, powerlessness, and apprehension and unknowns such as how one’s position will be affected, how operations will change, or how one fits into the change. This topic is incredibly relevant for Pernet Family Health Service, Inc., …


A Comparison Of Community Development Corporations (Cdcs) In Worcester, Massachusetts, Benjamin L. Gessel May 2021

A Comparison Of Community Development Corporations (Cdcs) In Worcester, Massachusetts, Benjamin L. Gessel

School of Professional Studies

This paper examines the factors that influence the effectiveness of two community development corporations (CDCs) in Worcester, Massachusetts. The Main South CDC is more community-oriented and has a comprehensive approach to improving its neighborhood. Worcester Community Housing Resources (WCHR) has a narrower approach that is limited to developing and financing affordable homes. The paper investigates the success of these two organizations on factors widely considered important for CDCs, including their ability to provide affordable housing, the extent of services they offer, their level of community control, and their financial security


Happening In Plain Sight: An Evaluation Of Sexual Harassment In Municipal Government Through A Case Study Of Newark, New Jersey, Hoween R. A. Flexer, Caitlin R. Louie May 2021

Happening In Plain Sight: An Evaluation Of Sexual Harassment In Municipal Government Through A Case Study Of Newark, New Jersey, Hoween R. A. Flexer, Caitlin R. Louie

School of Professional Studies

In the city of Newark, New Jersey, Sebrevious Scott, a participant in the New Jersey Reentry program was hired as part-time office assistant in the city's re-entry office. After being transferred to the city’s Parks and Grounds Departments, she started being sexually harassed, inappropriately touched and propositioned by her supervisor, Richard Kirkland. Scott made repeated attempts to report these actions through the appropriate channels. She was met with dismissal, resistance, and later retaliation. While working in this hostile environment she was also pursuing a full-time employment opportunity with the city upon the completion of the reentry program. Unfortunately, this never …


Employee Retention Rate, Lila Sorenson May 2021

Employee Retention Rate, Lila Sorenson

School of Professional Studies

This paper addresses the following problem regarding low employee retention rates in non-profit mental health organizations, specifically at NFI. The problem at hand is that majority of staff at NFI have an average length of stay of one year or less. The purpose of this paper is to address the current problem and hypothesize factors that could impact the low retention rates. Additionally, the purpose of the paper is to brainstorm potential solutions regarding the low retention rates and suggestions of how to implement the solutions. The documents contained in this paper include data analysis of employee average length of …


19th Century Exam, 21st Century Policing : An Examination Of The New York State Civil Service And Police Officer Recruitment:, Amani Edwards May 2021

19th Century Exam, 21st Century Policing : An Examination Of The New York State Civil Service And Police Officer Recruitment:, Amani Edwards

Legacy Theses & Dissertations (2009 - 2024)

The civil service exam was created in the late 19th century to reform the hiringprocess for public officials, focusing on merit (skills and expertise) versus political patronage and other partisan factors. While much of the 20th century focused on redesigning the civil service organizations, exam redesign still remains an important next step that is infrequently considered. In the case of police departments, while other issues arise in recruitment efforts, the civil service exam has been noted by interviewees as the biggest barrier to redesign efforts in accordance with 21st Century Policing goals. Through in-depth interviews of current police chiefs and …


Agreement Success Plan, Miranda Holtz May 2021

Agreement Success Plan, Miranda Holtz

Capstone Projects and Master's Theses

Monterey County Health Department’s Administration Bureau works with contracts and agreements for the Public Health Bureau, which detail what services programs will complete so that they can receive funding or maintain a partnership with the County. The problem was that a large portion of the management analyst’s time was dedicated towards technical support for agreements. The Agreement Success Pan is aimed to increase efficiency by aiding program staff with agreements through a Prezi, which is similar to a self-paced webinar. The project had three phases; interviews of program supervisors or managers, gathering supporting documents, and final launch. Afterward, a questionnaire …


Why The Philanthropic Donations Of Wealthy Individuals Are Not As Great As We May Think, Alyissa Horn Apr 2021

Why The Philanthropic Donations Of Wealthy Individuals Are Not As Great As We May Think, Alyissa Horn

Honors Projects

Largely overlooked when it comes to nonprofit organizations and their influence in society are the practices and influences of wealthy donors. Throughout history, wealthy individuals have been able to find immense amounts of influence through the donation of their wealth to the nonprofit sector. As individuals, we struggle to be critical of a sector that creates such an immense amount of good. However, this article pushes readers to ask: “What are the true motivations of wealthy donors?” Through a critical analysis of the philanthropic practices of Andrew Carnegie, who is often credited with the start of modern-day big philanthropic giving, …


Lessons Learned: Robert Hoyt, Esq., Yasemin Esmen Apr 2021

Lessons Learned: Robert Hoyt, Esq., Yasemin Esmen

Journal of Financial Crises

Robert Hoyt was General Counsel at the U.S. Department of Treasury between 2006 and 2009. He oversaw legal aspects of policies implemented to manage the crisis, including the rescues of Bear Stearns, AIG, and the U.S. Auto industry, the conservatorship of Fannie Mae and Freddie Mac, and the failure of Lehman Brothers, as well as the creation and implementation of the Troubled Asset Relief Program (TARP.) This Lessons Learned is based on a phone interview with Mr. Hoyt.


The Rescue Of American International Group Module F: The Aig Credit Facility Trust, Alec Buchholtz, Aidan Lawson Apr 2021

The Rescue Of American International Group Module F: The Aig Credit Facility Trust, Alec Buchholtz, Aidan Lawson

Journal of Financial Crises

In September 2008, American International Group, Inc. (AIG) experienced a liquidity crisis. To avoid the insurance giant’s bankruptcy, the Federal Reserve Bank of New York (FRBNY) extended an $85 billion emergency secured credit facility to AIG. In connection with the credit facility, AIG issued 100,000 shares of preferred stock, with voting rights equal to and convertible into 79.9% of the outstanding shares of AIG common stock, to an independent trust (the Trust) set up by the FRBNY. Three trustees held the stock for the sole benefit of the US Treasury, exercised the rights, powers, authorities, discretions, and duties of the …


Supporting The Child Welfare Workforce During The Coronavirus Pandemic: Provision Of Personal Protective Equipment, Quality Improvement Center For Workforce Development Apr 2021

Supporting The Child Welfare Workforce During The Coronavirus Pandemic: Provision Of Personal Protective Equipment, Quality Improvement Center For Workforce Development

Other QIC-WD Products

At the beginning of the Coronavirus pandemic some child welfare jurisdictions required continued, in-person contact with children and families, and workers struggled to obtain appropriate personal protective equipment (PPE), including masks, gloves, gowns, hand sanitizers, to protect themselves (and their families), as well as their clients. In March of 2020, the National Council on Juvenile Crime and Delinquency conducted a survey of juvenile justice and child welfare agencies in 20 states on agency response to COVID-19. Child welfare agency respondents reported that inadequate PPE was the most significant challenge they faced at that point in the pandemic. Survey recommendations included …


A Comparative Analysis Of Distribution And Allocation Of Covid-19 Vaccines Between Two Administrations, Leila Halawi, J. Mayanja, J. Chilipamushi, Y. Zhang, B Albury, Jude Edwards Apr 2021

A Comparative Analysis Of Distribution And Allocation Of Covid-19 Vaccines Between Two Administrations, Leila Halawi, J. Mayanja, J. Chilipamushi, Y. Zhang, B Albury, Jude Edwards

Publications

The pandemic of COVID-19 is a life-threatening disease that entailed all governments but especially the U.S government, to quickly prevent methods of spreading the virus while strategically putting in place a plan for biological testing for a vaccine for immunity. The purpose was to determine how effective the formulation of a COVID-19 vaccine and the distribution would impact the mortality with efficacy rates. Besides, this research paper underlines the principles for ethical and equitable distribution for mass immunization. A comparative analysis between the Trump Administration and the Biden Administration will be presented regarding the funding stream, distribution of vaccinations, and …


Juvenile Detention Alternatives Initiative, Zero-Tolerance Discipline, And The School-To Prison Pipeline, Lois V. Woods Apr 2021

Juvenile Detention Alternatives Initiative, Zero-Tolerance Discipline, And The School-To Prison Pipeline, Lois V. Woods

Journal of Sustainable Social Impact

Zero-tolerance discipline policies led to the introduction of police on school campuses and have resulted in a disproportionate number of in-school arrests and referrals of Black middle-school students, subjecting them to the school-to-prison pipeline. Data shows the negative effects of zero tolerance; however, less is known regarding alternative evidence-based strategies such as the Juvenile Detention Alternatives Initiative (JDAI). Grounded in the labeling theoretical framework, this study examined whether JDAI status (pre-JDAI and post-JDAI) could predict arrests and referrals while controlling for race, gender, and age. Secondary data were collected from a juvenile court in northwest Georgia on 1,303 middle-school students. …


Discourse On Digital Government And Regulation: A Bibliometric Analysis, Prakoso Bhairawa Putera, Amelya Gustina Apr 2021

Discourse On Digital Government And Regulation: A Bibliometric Analysis, Prakoso Bhairawa Putera, Amelya Gustina

Library Philosophy and Practice (e-journal)

This study aims to discuss digital government and regulation, analyzed through the bibliometric approach with the Scopus database for the last 20 years and visualized through the VOSviewer software version 1.6.16. The results indicate that the topic of e-government has become essentially prominent and has been the most discussed in the past two decades. Approximately 41.1% of digital government and regulation articles are classified under the subject area of 'Computer Science', continued by Social Sciences (18.3%), and Business, Management and Accounting (10.2%), with the majority of being 'All Open Access' (46%). The trend of publication in this field includes the …


Resident Safety During Disasters: Response To The Covid-19 Pandemic In Hampton Roads Area Nursing Homes, Tihara Richardson Apr 2021

Resident Safety During Disasters: Response To The Covid-19 Pandemic In Hampton Roads Area Nursing Homes, Tihara Richardson

College of Business (Strome) Posters

The communal nature of long-term care facilities (LTCFs), and the population served which includes older adults often with underlying medical conditions, put those living in LTCFs at increased risk of infection and severe illness from COVID-19. The COVID-19 pandemic has further illuminated gaps in LTCFs disaster preparedness as they have lacked the resources necessary to contain the outbreak, including tests and personal protective equipment, and underpaid and undertrained staff. The purpose of this research is to examine resident safety in nursing homes within the Hampton Roads region during the COVID-19 pandemic. This study seeks to examine the association between nursing …


Leadership In Collaborative Emergency Management And Resilience, Norah Alshayhan, Juita-Elena (Wie) Yusuf Apr 2021

Leadership In Collaborative Emergency Management And Resilience, Norah Alshayhan, Juita-Elena (Wie) Yusuf

College of Business (Strome) Posters

Emergency management and resilience are key concepts and functions that are vital for mitigating risks of hazards and reducing the impacts of disasters. Public sector leaders within the emergency management and resilience domains play a critical role in leading the organization and its staff and partners in achieving these goals of risk mitigation and disaster impact reduction. This research investigates the skills and competencies that emergency management and resilience leaders need to be successful in collaborations to deal with emergencies and disasters today and in a post-COVID world. The study will employ a postpositivist case study design using interviews as …


Cpaf Updates Vol. 22 No. 4, Dhanica Amor M. Domingo, Stella Concepcion R. Britanico, Maria Kristina G. Alinsunurin, Elllaisa Ruth B. Veluz, Rhea L. Gumasing Apr 2021

Cpaf Updates Vol. 22 No. 4, Dhanica Amor M. Domingo, Stella Concepcion R. Britanico, Maria Kristina G. Alinsunurin, Elllaisa Ruth B. Veluz, Rhea L. Gumasing

CPAf Updates

In this issue:

  • Dr. Paunlagui as outgoing CSPPS Director, 1
  • CSPPS in the next three years, 3
  • A testament to an inspiring and inclusive leadership, 4
  • aProf Alinsunurin gives keynote talk at the Engineers without Borders West Coast Conference 2021, 6
  • UPOU D/MR&DM Program Chair presents UPLB Diamond Jubilee Professorial Chair Lecture, 7
  • IGRD QA Committee presents self-assessment ratings for its academic programs, 8


Effective Cognitive Learning Solutions For Special Education Students Of Nyc Public Schools In Underserved Communities Prepared For: Dr. Sheying Chen Pace University, Nicole N. Garvin Apr 2021

Effective Cognitive Learning Solutions For Special Education Students Of Nyc Public Schools In Underserved Communities Prepared For: Dr. Sheying Chen Pace University, Nicole N. Garvin

Master in Public Administration Theses

The goal of this report was to study scientific-based programs that promote the Theory of Cognition as the foundation to learning and teaching special education students and students classified as learning disabled in the public schools of under-served communities; to inform families who live and send their children to public schools in under-served communities of these alternative approaches to learning, inform them of their rights during IEP reviews and requesting an impartial hearing; and stop the School to Prison Pipeline. The research shows how students classified as special education in the most restrictive environment and students classified as Learning Disabled …


Reinterpreted Europe: An Assessment Of Eu (In) Ability To Deal With Threats To The Rule Of Law, Huso Hasanovic Apr 2021

Reinterpreted Europe: An Assessment Of Eu (In) Ability To Deal With Threats To The Rule Of Law, Huso Hasanovic

Graduate Program in International Studies Theses & Dissertations

The European Union has been the primary promoter of democracy and rule of law to its neighbors to the east. Much of the early scholarship as well as official documents on the EU’s transfer of norms to the east have shown some degree of optimism and expectation of serious reforms. Fast forward to its contemporary experience and the situation is significantly more grim than anticipated. Major think tanks like Freedom House, The Economist Democracy Index, and EU Venice Commission Reports show a stagnation and reversal on the question of rule of law, despite the millions of euros spent on anti-corruption …


The Eviction Landscape In South Carolina, Ethan Magnuson Apr 2021

The Eviction Landscape In South Carolina, Ethan Magnuson

Senior Theses

The purpose of this thesis is to describe and analyze the South Carolinian eviction crisis from the perspective of radical geography. South Carolina was chosen for the severity of its crisis and the lack of research at a sub-state level. Court records of eviction filings from 2019 were geocoded and tested for spatial clustering, which was clearly visible. Plaintiff names were used to identify the most frequent filers and distinguish landlords by type. At the census tract level, eviction filing counts were compared with neighborhood characteristics using negative binomial regression, and most were found to be significant in South Carolina. …


Bipolaridad De Las Políticas De Movilidad Del Valle De Aburrá: Análisis Desde Los Instrumentos De Gestión De La Demanda Implementados Entre 1999 Y 2019, Viviana Tobón Jaramillo Mar 2021

Bipolaridad De Las Políticas De Movilidad Del Valle De Aburrá: Análisis Desde Los Instrumentos De Gestión De La Demanda Implementados Entre 1999 Y 2019, Viviana Tobón Jaramillo

Gobernar: The Journal of Latin American Public Policy and Governance

Medellín and the Aburrá Valley are internationally recognized for their capacity to design bold projects regarding transportation and sustainability. However, the city's mobility dynamics show a different reality: the number of vehicles has grown steadily over the last 20 years. The metropolitan inhabitants spend 44% more time mobilizing in the city than 12 years ago and air quality has become the main challenge on the city's environmental agenda. The purpose of this article is to understand, from the analysis of public policies, the reasons why no progress has been made in the implementation of policies that effectively discourage the use …


Las Fundaciones Empresariales Y La Agendación De Políticas Públicas Mediante La Gestión De Redes De Actores: El Caso De Niñezya En Colombia, Natalia Garay, Santiago Leyva, Carolina Turriago Mar 2021

Las Fundaciones Empresariales Y La Agendación De Políticas Públicas Mediante La Gestión De Redes De Actores: El Caso De Niñezya En Colombia, Natalia Garay, Santiago Leyva, Carolina Turriago

Gobernar: The Journal of Latin American Public Policy and Governance

This article explores the possibilities of network management to increase the capacity of business foundations to exert influence on the process of agenda-setting in public policies. This case illustrates how three foundations (Éxito Foundation, Alpina Foundation and ALAS Foundation) helped to coordinate one hundred civil society organizations to influence the Colombian National Development Plan (2018-2022). The case shows that business foundations can play an important role in setting the policy agenda by working as articulators of multiple fragmented actors of civil society. The article details the specific mechanisms used to pursue this articulation through the creation of a policy network …


La Lucha Por El Liderazgo Adecuado En Las Organizaciones De Los Movimientos Sociales: Reflexión Colectiva Y Reglas Como Base Para La Autonomía, Ruth Simsa, Marion Totter Mar 2021

La Lucha Por El Liderazgo Adecuado En Las Organizaciones De Los Movimientos Sociales: Reflexión Colectiva Y Reglas Como Base Para La Autonomía, Ruth Simsa, Marion Totter

Gobernar: The Journal of Latin American Public Policy and Governance

This article analyzes how leadership is practiced in social movement organizations (OMS). Drawing on Critical Leadership Studies, and based on qualitative empirical research conducted in the organizations of the Spanish 15M protest movement, we analyze leadership perceptions, tensions and practices in dealing with these challenges. Our findings indicate that leadership practices in the investigated OMSs are autonomous, reflective and rule-based. Emphasizing collective reflection and rules highlights two aspects of leadership in OMSs that have been largely ignored in the discourses. Nevertheless, they turn out to be important means to address the challenges of autonomous leadership.


Editorial, Maria Fernanda Ramirez Brouchoud Mar 2021

Editorial, Maria Fernanda Ramirez Brouchoud

Gobernar: The Journal of Latin American Public Policy and Governance

No abstract provided.


Content Mar 2021

Content

Gobernar: The Journal of Latin American Public Policy and Governance

No abstract provided.


العوامل التنظيمية لهيكل الإدارة المالية في المؤسسات الحكومية واثره على التدفقات النقدية في البيانات المحاسبية, حيدر عباس الجنابي, رضوان الشغري, خولة جحيل زكيم Mar 2021

العوامل التنظيمية لهيكل الإدارة المالية في المؤسسات الحكومية واثره على التدفقات النقدية في البيانات المحاسبية, حيدر عباس الجنابي, رضوان الشغري, خولة جحيل زكيم

Muthanna Journal of Administrative and Economics Sciences

تناولت الدراسة واقع العوامل التنظيمية للإدارة المالية في المؤسسات الحكومية والتي تعد مطلباً مهماً لنجاح المؤسسة الحكومية من خلال تقديم إطار عملي لربط العوامل المنظمة لهيكل الإدارة المالية داخل المؤسسة الحكومية , بغية الوقوف على واقع الإدارة المالية في المؤسسات الحكومية وهو ما انفردت به الدراسة من أجل تأشير عدد من المؤشرات التي من الممكن تكون انطلاقة للتطوير إن الحركية المستمرة لمتغيرات البيئة المالية وتأثيراتها في أنشطة المؤسسات الحكومية مجتمع الدراسة, اذ تبين أهمية العلاقة بين المتغيرات المالية والعوامل التنظيمية متمثلة بالمتغيرات (الداخلية والخارجية) وأثر انعكاسات تلك العلاقة سوف يؤدي إلى تعزيز مكانة المنظمة من الناحية المالية ، ولمحدودية الدراسات …


دور الابداع المحاسبي في تشجيع الاستثمار الاجنبي وتحقيق التنمية المستدامة دراسة تطبيقية في عينة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية, موج عباس جاسم, امجد كريم غضب, عباس هادي كاطع Mar 2021

دور الابداع المحاسبي في تشجيع الاستثمار الاجنبي وتحقيق التنمية المستدامة دراسة تطبيقية في عينة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية, موج عباس جاسم, امجد كريم غضب, عباس هادي كاطع

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى معرفة الدور الذي يمارسه الابداع المحاسبي في تحسين صورة القوائم المالية بالشكل الذي يساعد في جذب الاستثمارات الخارجية والذي يؤدي الى زيادة رؤوس الاموال وتحقيق التنمية المستدامة ، ولغرض تحقيق ذلك تم تطبيق البحث على عينة من المصارف العراقية في سوق المال للسنوات المالية (2013-2018) من خلال تحليل مقدار الابداعات المحاسبية ومعرفة نمو رأس المال المستثمر خلال نفس الفترة وتم من خلال ذلك تحقيق اهداف البحث واختبار الفرضية . واهم ما توصل اليه البحث يتمثل بان الابداع المحاسبي يؤدي دورا فاعلا في تغيير نظرة المستخدمين الخارجيين على التقارير المالية المقدمة من قبل المصارف العراقية فضلا عن تحسين …


الشغف الاستراتيجي ودوره في بناء المنظمات الريادية دراسة تطبيقية في المستشفيات الاهلية في محافظة النجف الاشرف, هاشم فوزي العبادي, حوراء رشيد الموسوي Mar 2021

الشغف الاستراتيجي ودوره في بناء المنظمات الريادية دراسة تطبيقية في المستشفيات الاهلية في محافظة النجف الاشرف, هاشم فوزي العبادي, حوراء رشيد الموسوي

Muthanna Journal of Administrative and Economics Sciences

الغرض: بدأ الشغف الاستراتيجي في الآونة الأخيرة في جذب عدد متزايد من الباحثين على الرغم من وجود عدد قليل من الدراسات المنهجية، إلا أن ظاهرة الشغف سائدة بين رواد الأعمال وهذه دعوة لإجراء دراسات تجريبية ومنهجية من الشغف الاستراتيجي في ريادة الأعمال لتقديم رؤى للممارسة حيث يهدف البحث إلى تطبيق الشغف الاستراتيجي لبناء منظمات ريادية. التصميم ، المنهجية ، النهج : باستخدام مقاربة نوعية في دراسة تطبيقية المتعمقة، تمت دراسة مستشفيات أهلية تعدُّ من المشاريع المتطورة في القطاع الصحي في محافظة النجف الأشرف. النتائج : تشير النتائج بقوة إلى أن أسس بناء منظمات ريادية على مستوى المؤسسات الصحية تتطلب شغف …


إمكانية تقديم منتجات ثورية من خلال تبني استراتيجية المحيط الازرق دارسة تحليلية لآراء الموزعين في شركة ابل في العراق, عمار عواد عمار عواد محمد, ثامر ثامر حواس, ثامر عكاب حواس Mar 2021

إمكانية تقديم منتجات ثورية من خلال تبني استراتيجية المحيط الازرق دارسة تحليلية لآراء الموزعين في شركة ابل في العراق, عمار عواد عمار عواد محمد, ثامر ثامر حواس, ثامر عكاب حواس

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة الى تحديد اثر تبني استراتيجية المحيط الأزرق في دعم تقديم منتجات ثورية لدى شركة ابل، وتتمحور مشكلة الدراسة بأن المنتجات الثورية بوصفها بديلا عمليا للتخلص من المنافسة المحتدمة بين المنظمات (وان كان في المدى القصير) لا يمكن التوصل اليها الا من خلال صياغة وتبني استراتيجية شاملة ومتكاملة من قبل الإدارة العليا في المنظمة كاستراتيجية المحيط الأزرق، وقد اعتمدت الدراسة مخطط افتراضي حددت من خلاله فرضياتها لبلوغ اهدافها واستخدم المنهج الوصفي والتحليلي من اجل بلوغ النتائج، والاستبانة بوصفها اداة رئيسة في جمع البيانات والمعلومات المتعلقة بالجانب الميداني من الدراسة، وجرى اختيار شركة ابل ميدانياً للدراسة واختبار فروضها، وتم استطلاع …


محددات النمو الاقتصادي في العراق : دراسة قياسية للمدة (1970- 2016), حيدر طالب موسى, كريم سالم حسين Mar 2021

محددات النمو الاقتصادي في العراق : دراسة قياسية للمدة (1970- 2016), حيدر طالب موسى, كريم سالم حسين

Muthanna Journal of Administrative and Economics Sciences

أخذ موضوع النمو والتنمية الأقتصادية حيزاً كبيراً من الأهمية في العقود الاخيرة سواء على مستوى التنظير الأقتصادي والبحوث العلمية والأكاديمية أو على مستوى الهيئات والمؤسسات الدولية العالمية أو على مستوى الدول وتوجهاتها الأقتصادية، فالنمو الأقتصادي كظاهرة عامة هو وسيلة لتحقيق مختلف الأغراض لهذا فأن معظم الدول تسعى الى تعظيم معدل النمو أو على الأقل تحسينه بأدخال كل الشروط التي تفرضها التنمية الاقتصادية . فالنمو الأقتصادي يبقى الهاجس الأساسي لمختلف الأنظمة من جهة وللأفراد من جهة أخرى فهو على رأس أهداف السياسات الأقتصادية كونه يمثل الخلاصة المادية للجهود الأقتصادية وغير الأقتصادية المبذولة في المجتمع.


دور التدقيق الالكتروني في التحقق من اسس ومداخل القياس المحاسبي للأدوات المالية عند تبني معايير الابلاغ المالي الدولية Ifrs : بحث تطبيقي في شركتي (الشركة العراقية لتصنيع وتسويق التمور ش . م . مختلطة)و(الشركة الوطنية للاستثمارات السياحية والمشاريع العقارية ش . م . مختلطة), عبد المجيد سلمان داود, سعد سلمان عواد المعيني Mar 2021

دور التدقيق الالكتروني في التحقق من اسس ومداخل القياس المحاسبي للأدوات المالية عند تبني معايير الابلاغ المالي الدولية Ifrs : بحث تطبيقي في شركتي (الشركة العراقية لتصنيع وتسويق التمور ش . م . مختلطة)و(الشركة الوطنية للاستثمارات السياحية والمشاريع العقارية ش . م . مختلطة), عبد المجيد سلمان داود, سعد سلمان عواد المعيني

Muthanna Journal of Administrative and Economics Sciences

ان تنوع الاصول المالية التي تمتلكها الشركات العراقية والتي يتم قياسها وعرضها بطرق مختلفة وفقاً لتصنيف هذه الاصول وفق معايير الابلاغ المالي الدولية ، وان إعادة قياس هذه الاصول (الاسهم ) يؤثر على قائمة الدخل والمركز المالي للشركات وذلك حسب التغير في القيمة العادلة للاسهم ، لذلك يتطلب من المدقق استعمال وسائل تدقيق متعددة لغرض التحقق من القياس والعرض لهذه الاصول منها استعمال الوسائل الالكترونية في التدقيق ( التدقيق بواسطة الحاسوب) .يكمن هدف البحث الى بيان ماهية التدقيق الالكتروني وبيان وتحليل متطلبات القياس وفق معيار الابلاغ المالي الدولي(IFRS – 9) بالإضافة الى اعداد برنامج تدقيق الكتروني يساعد المدقق في التحقق …