واقع التعليم المحاسبي في العراق ومدى انسجامه مع معايير التعليم المحاسبي الدولية ( دراسة تطبيقية لعينة من الجامعات العراقية),
2015
جامعة القادسية ، كلية الادارة والاقتصاد
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),
2015
جامعة المثنى/كلية الادارة والاقتصاد المعهد التقني / الدوانية
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,
2015
كلية الادارة والاقتصاد جامعة القادسية
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,
2015
جامعة المثنى/ كلية القانون
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,
2015
جامعة الشيخ العرب تبسة جامعة فرحات عباس سطيف
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 …
Higher Education Expenditures And Revenues : A Case Study On The University Of Northern Iowa,
2015
University of Northern Iowa
Higher Education Expenditures And Revenues : A Case Study On The University Of Northern Iowa, Thomas Keld Madsen
Honors Program Theses
Higher education costs have skyrocketed in recent years, leaving millions of students in copious amounts of debt. Facing problems with decreased support from state legislators, universities have increased tuition and fees to compensate. At the same time, university spending, especially in non-academic programs and services, has continued to rise. A fight as emerged between states and the schools residing in them for who is to blame for the increasing cost of higher education, and in the middle of the debate are schools such as the University of Northern Iowa (UNI). A medium-sized school, UNI faces decreasing financial support from the …
Mexico Consensus Economic Forecast, Volume 18, Number 1,
2015
University of Texas at El Paso
Mexico Consensus Economic Forecast, Volume 18, Number 1, Thomas M. Fullerton Jr., Adam G. Walke
Border Region Modeling Project
No abstract provided.
Two Essays In Financial Economics,
2014
University of New Orleans
Two Essays In Financial Economics, Line Valerie Goss
LSU New Orleans Theses and Dissertations
Chapter 1 of this study investigates the link between a firm’s capital structure and their industry competitive behavior. Given the competitive behavior in certain markets, Cournot or Bertrand, we investigate if there are any inborn characteristics of these markets’ competitive behavior that would create an incentive for Cournot firms to have a different strategic debt level than Bertrand firms. Related theories argue that any industry’s competitive behavior, whether it is Bertrand or Cournot would typically consist of a certain type of debt and pursue a certain type of competitive strategy, based on its classification. In this study, we investigate the …
Market Structure-Driven Discrimination And The Earnings Of Subordinate Managers: An Analysis By Union Density,
2014
Marshall University
Market Structure-Driven Discrimination And The Earnings Of Subordinate Managers: An Analysis By Union Density, Richard U. Agesa, Jacqueline Agesa
Economics Faculty Research
Recent work examines the market structure/racial earnings relationship for union and nonunion workers and finds that standardized union earnings protect black workers from market structure–driven earnings discrimination. This study examines the market structure/racial earnings relationship for low and mid-level managers in high- and low-union density industries. Our findings indicate that there is less market structure–driven discrimination of managers in highly unionized industries. We suggest that there is a spillover effect of reduced market structure–driven discrimination of managers in highly unionized industries that stems from standardized, more racially equitable wages of union workers.
Curbing Corporate Inversions:
A Study Of National And International Efforts To Establish Corporate Tax Equity,
2014
SIT Study Abroad
Curbing Corporate Inversions: A Study Of National And International Efforts To Establish Corporate Tax Equity, Scott Novak
Independent Study Project (ISP) Collection
In recent years, the number of U.S. companies trying to merge with a foreign company and thereby reincorporate themselves in countries with a lower corporate tax rate – a practice known as corporate inversion – has skyrocketed. The public outcry in 2014 against corporate inversions led the U.S. Treasury to release a series of new anti-inversion regulations, and more policy changes are in the process of being debated. At the same time as this national discussion on the harmful effects corporate inversions have on the U.S. tax base is progressing, the Organization for Economic Cooperation and Development (OECD) is in …
Financial Literacy And Financial Inclusion Of Women In Rural Rajasthan,
2014
SIT Study Abroad
Financial Literacy And Financial Inclusion Of Women In Rural Rajasthan, Emily Levi-D'Ancona
Independent Study Project (ISP) Collection
Financial inclusion is an important step in development, as access to finances can help the poor build money and lift themselves out of poverty. In many parts of the developing world, and especially in India, microfinance is seen as a new approach to fighting poverty by bringing financial services, including low-interest loans, to the poor so that they can afford to start a business or invest and eventually gain self-sufficiency – in other words, a method of financial inclusion for the poor. However, microfinance in India cannot sufficiently reach the poor populations, especially those in rural India, and many of …
Two Essays On Governance At The National And Corporate Level,
2014
Nova Southeastern University
Two Essays On Governance At The National And Corporate Level, Laura Savory Miller
HCBE Theses and Dissertations
ESSAY 1
We examine the effect of governance environment on the composition of a country's external capital structure, specifically foreign equity investment. In addition to the absolute quality of the host country's governance environment, we consider the host country's governance quality relative to that of the source (investor) country. Unlike previous studies, which utilize country totals, we examine foreign investment positions between pairs of individual countries. Our sample includes 3,891 bilateral investment positions among 49 source countries and 69 host countries for years 2009 through 2011. We find that relative governance, rather than absolute governance, plays a role in foreign …
Essays On Moral Hazard, Bank Size, Influence, And Risk At The Federal Home Loan Banks,
2014
University of Arkansas, Fayetteville
Essays On Moral Hazard, Bank Size, Influence, And Risk At The Federal Home Loan Banks, James Cash Acrey
Graduate Theses and Dissertations
Two chapters of research on the Federal Home Loan Bank advances, bank risk, and influence are presented. Federal Home Loan Bank (FHLB) advances are a growing source of debt financing for US banks. FHLB advances are not priced according to bank credit risk, creating potential for moral hazard. FHLB advances are positively related to contemporary bank risk, but the relation between prior advances and subsequent risk varies between large vs. small banks depending upon the risk measure used. The relation between FHLB advances and various measures of bank risk varies between pre-crisis (2005-07), crisis (2008-09), and post-crisis (2010-12) periods differently …
Exchange Rates, Capital Flows And Monetary Policy: Lessons From Emerging Market Economies,
2014
Biodun Adedipe Consult, Nigeria
Exchange Rates, Capital Flows And Monetary Policy: Lessons From Emerging Market Economies, Biodun Adedipe
Economic and Financial Review
This paper proceeds in four sections as follows: section 1 is the introduction, section 2 gives a cursory summary of the literature on the 'trilemma-dilemma' that tend more towards the relevance of capital controls as an independent instrument in monetary policy irrespective of the exchange rate regime, while section 3 examines the evidence and effectiveness of the management of the process and relationships in emerging market economies (EME). Section 4 examines a country experience, while section 5 draws inferences for Nigeria and section 6 concludes with recommendations.
An Overview And Dynamics Of Financial Market Development In Nigeria And Imperatives For Exchange Rate Stability,
2014
Central Bank of Nigeria
An Overview And Dynamics Of Financial Market Development In Nigeria And Imperatives For Exchange Rate Stability, E.U. Ukeje
Economic and Financial Review
The article discusses the important role money market plays in the economic development of any country which provides the platform for central banks to influence short-term interest rates,
Welcome Address At The Executive Seminar On "Exchange Rate Policy And Economic Management",
2014
Central Bank of Nigeria
Welcome Address At The Executive Seminar On "Exchange Rate Policy And Economic Management", C. Mojekwu
Economic and Financial Review
This is a welcome address by the Director of Human Resources Department on the 2015 CBN executive seminar jointly organized by the Research and Human Resources Departments.
An Optimal Harvesting Strategy Of A Three Species Syn-Ecosystem With Commensalism And Stochasticity,
2014
VIT University
An Optimal Harvesting Strategy Of A Three Species Syn-Ecosystem With Commensalism And Stochasticity, M. N. Srinivas, A. Sabarmathi, K. S. Reddy, M. A. S. Srinivas
Applications and Applied Mathematics: An International Journal (AAM)
In this paper we have studied the stability of three typical species syn-ecosystem. The system comprises of one commensal S1 and two hosts S2 and S3 . Both S2 and S2 benefit S1 without getting themselves affected either positively or adversely. Further S2 is a commensal of S3 and S3 is a host of both S1 and S2. Limited resources have been considered for all the three species in this case. The model equations of the system constitute a set of three first order non-linear ordinary differential equations. …
International City/County Management Association 1999 Revenue Estimation Survey Revisited,
2014
University of Nevada, Las Vegas
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 …
Empirical Studies On Interest Rate Derivatives,
2014
University of Nevada, Las Vegas
Empirical Studies On Interest Rate Derivatives, Xudong Sun
UNLV Theses, Dissertations, Professional Papers, and Capstones
Interest rate models are the building blocks of financial market and the interest rate derivatives market is the largest derivatives market in the world. In this dissertation, we shall focus on numerical pricing of interest rate derivatives, estimating model parameters by Kalman filter, and studying various models empirically. We shall propose a front-fixing finite element method to price the American put option under the quadratic term structure framework and compare it with a trinomial tree method and common finite element method. Numerical test results show the superiority of our front-fixing finite element method in the aspects of computing the option …
Price Discovery And Futures Spreads For U.S. And Chinese Rice Futures Market,
2014
University of Arkansas, Fayetteville
Price Discovery And Futures Spreads For U.S. And Chinese Rice Futures Market, Wei Yang
Graduate Theses and Dissertations
Rice, the primary staple food for more than half the world's population, is the second world's most consumed food grain. In recent years, world rice price has increased and become more volatile especially in the period 2007-2010. Rice price volatility has a huge impact on Asian countries, especially countries in Southeast Asia where rice is a staple food for millions of households. Private market tools to manage price risk and discover price such as futures markets have been analyzed and assessed as possible solutions to coping with rice price volatility issue. Two primary functions of agricultural commodities futures markets are …
