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5,715 full-text articles. Page 172 of 246.

أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب 2017 كلية الإدارة والاقتصاد ، جامعة المثنى

أهمية تطبيق نظام التكاليف على أساس الأنشطة ( Abc ) في ترشيد كلفة المنتج وتحسين القرارات الإدارية بحث تطبيقي في الشركة العراقية لإنتاج البذور – موقع غماس, محمد سمير دهيرب

Muthanna Journal of Administrative and Economics Sciences

يمثل تطور أنظمة التكاليف واحدا من أهم التحديات التي تواجه شركات القطاع الخاص والعام والمختلط الهادفة للربح، حيث تكمن مشكلة البحث في استخدام الأسلوب التقليدي لاحتساب كلفة المنتجات مما لا يتيح لهذا الأسلوب أمكانية القياس والتحديد الدقيق لهذه التكاليف. ونظرا لعدم جدوى هذا الأسلوب في خدمة الإدارة في ترشيد قرارات التسعير والربحية وتقويم الأداء التنافسي، من هنا برزت أهمية تطبيق نظام التكاليف على أساس الأنشطة ( ABC ) في الشركة العراقية لإنتاج البذور بالشكل الذي يحقق مجموعة نتائج منها قياس أفضل للتكاليف, تعزيز الرقابة على التكاليف, قرارات إدارية تخدم تسعير المنتج بشكل أفضل. ويهدف البحث إلى التعرف على سمات نظام …


دور التدقيق الداخلي في الرقابة على الموازنة للحكومات المحلية – دراسة ميدانية في الحكومة المحلية لمحافظة ذي قار, كاظم خماط سلمان 2017 جامعة ذي قار كلية القانون

دور التدقيق الداخلي في الرقابة على الموازنة للحكومات المحلية – دراسة ميدانية في الحكومة المحلية لمحافظة ذي قار, كاظم خماط سلمان

Muthanna Journal of Administrative and Economics Sciences

استهدفت الدراسة التعرف على الاسس العلمية المتعلقة بمفاهيم وانواع الموازنات واجراءات الرقابه عليها . اجريت الدراسة على الحكومة المحلية في محافظة ذي قار , وبنيت الدراسة على فرضيتين هما ضعف دور الرقابة على تنفيذ الموازنات يؤدي الى زيادة ظاهرة الفساد , فضلا عن ضعف الاستجابة الى نتائج الرقابة على تنفيذ الموازنات يؤدي الى نفس النتيجة . استخدم الباحثان الاسلوب الوصفي في الجانب النظري والتطبيق العملي للوصول الى المعلومات التي يستفيد منها الباحثان في بحثهما . توصلت الدراسة الى مجموعة من الاستنتاجات اهمها ان الموازنة العامة تمثل نظام له مدخلات ومعالجة ومخرجات وتتطلب الرقابة على تنفيذ تلك الموازنة ان تعمل اجهزة …


دور استخدام السلاسل الزمنية في التنبؤ بعدد مراجعي المؤسسات الصحية لتحقيق التنمية المكانية (بحث تطبيقي في دائرة صحة الديوانية), صلاح صاحب شاكر البغدادي 2017 كلية التراث الجامعة

دور استخدام السلاسل الزمنية في التنبؤ بعدد مراجعي المؤسسات الصحية لتحقيق التنمية المكانية (بحث تطبيقي في دائرة صحة الديوانية), صلاح صاحب شاكر البغدادي

Muthanna Journal of Administrative and Economics Sciences

تعد السلاسل الزمنية اسلوبا من الاساليب الاحصائية الجديرة بالاهتمام , وامكانية استخدامها للتوقع في المستقبل, ويعتمد اسلوب تحليل السلاسل الزمنية على تتبع الظاهرة او المتغير على مدى زمني معين (سنوات عدة)، ويهدف البحث إلى معرفة مفهوم السلاسل الزمنية ودورها في التخطيط المستقبلي لتحقيق التوازن في توزيع الموارد المتاحة لتحقيق التنمية المكانية. ولتحقيق اهداف البحث تم اختيار مراكز الرعاية الصحية الاولية الحكومية في محافظة الديوانية, وتوصل الباحثان الى مجموعة من الاستنتاجات أهمها، ظهور مناطق متطورة ومناطق اقل تطورا اقتصاديا واجتماعيا وثقافيا، تركز النشاط الاقتصادي والخدمات في مناطق معدودة مما يزيد من الهجرة الى هذه المناطق وجعلها اكثر جذبا للسكان وتطورا من …


استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي 2017 جامعة الكوفة ، كلية الادارة والاقتصاد

استخدام انماط التفكير السيناريو لدعم استراتيجيات متخذي القرار دراسة تحليلية لعينة من كليات جامعة الكوفة, ماجد جبار الفتلاوي

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى التعرف على انماط تفكير السيناريو المتمثلة بـ ((المستقبلي، المنظمي، الاستراتيجي) لعينة من كليات جامعة الكوفة، من خلال وضع استراتيجيات لمتخذي القرار المتمثلة بالإبعاد ( الندرة، التأثير، التوجيه)، وتم اختيار عينة عشوائية من الكادر التدريسي في خمس كليات من جامعة الكوفة اذ بلغ عددهم ( 210) تدريسي واستخدم الباحثان استمارة الاستبيان كأداة رئيسة لجمع البيانات والمعلومات باستخدام تدرج مقياس ( Likert) الخماسي، وتم تحليل الفرضيات باستخدام عدد من الأدوات الاحصائية (الوسط الحسابي، الانحراف المعياري، معامل ارتباط بيرسون، معامل الانحدار) وكانت ابرز الاستنتاجات التي توصل اليه البحث ان انماط التفكير بالسيناريوهات بإبعادها لها دور مهم في دعم استراتيجية …


Mental Health And Voter Turnout: A Study Of Georgia Counties, April Johnson 2017 Kennesaw State University

Mental Health And Voter Turnout: A Study Of Georgia Counties, April Johnson

Georgia Journal of Public Policy

Despite the tacit belief that health and well-being are a necessary element of politics, there is little understanding of how mental health relates to political participation. The present paper focuses specifically on patterns of mental illness and voter turnout within the state of Georgia. Using county-level data, I argue that a greater and more widespread prevalence of mental illness has a dampening effect on political engagement. Although empirical results from this study are mixed, its theoretical contribution clearly highlights the role of psychological and emotional factors in maintaining an energetic and politically connected society. Implications for mental health policy and …


The Assessment Of The Impacts Of Differently-Designed Tax And Expenditure Limitations (Tels) On Municipal Government Revenues: A Game Theoretic Approach, Sungho Park 2017 University of Nebraska at Omaha

The Assessment Of The Impacts Of Differently-Designed Tax And Expenditure Limitations (Tels) On Municipal Government Revenues: A Game Theoretic Approach, Sungho Park

UNO Student Research and Creative Activity Fair

Nearly every state in the US imposes some form of limitation on local fiscal decisions – typically property taxes. The effects of tax and expenditure limitations (TELs) on fiscal outcomes have received significant attention by scholars, particularly since passage of California’s Proposition 13. The impact of TELs, however, remains an open empirical question, particularly at the municipal level. Do municipal governments with varying types of TELs, changing TEL structures, or no TELs experience different fiscal outcomes? Scholars and practitioners have attempted to answer these questions; however, the existing literature has at least two limitations. First, the extant literature fails to …


Cpaf Updates Vol. 18 No. 2, Ruth Anne T. Ruelos, Stella Concepcion R. Britanico 2017 College of Public Affairs and Development, University of the Philippines Los Baños

Cpaf Updates Vol. 18 No. 2, Ruth Anne T. Ruelos, Stella Concepcion R. Britanico

CPAf Updates

In this issue:

  • CRDES 2 project conducts CFS graduation in Camarines Sur, 1
  • 86 farmers graduate in the CFS in Masbate, 2
  • CPAf staff present papers in an international conference on food and agriculture, 3
  • KMO conducts series of learning events, 4


Homestead National Monument Of America, Bat Acoustic Monitoring, September 2016, Daniel S. Licht 2017 United States National Park Service

Homestead National Monument Of America, Bat Acoustic Monitoring, September 2016, Daniel S. Licht

United States National Park Service: Publications

Abstract

Homestead National Monument of America is a 211-acre park located in an agrarian landscape in southeastern Nebraska. From September 16 to October 1, 2016, park staff deployed acoustic monitors at three sites in the park for purposes of monitoring night-time bat activity. The three sites averaged 179, 48, and 33 bat detections per night. Night-time bat activity was generally highest in the 1-2 hours following sunset.

Based on the acoustic surveys the big brown (Eptesicus fuscus), eastern red (Lasiurus borealis), northern long-eared (Myotis septentrionalis) and evening bats (Nycticeius humeralis) were present at the …


Impact Of Bike Facilities On Residential Property Prices, Wei Shi 2017 Portland State University

Impact Of Bike Facilities On Residential Property Prices, Wei Shi

PSU Transportation Seminars

As many cities are investing in street improvement or transportation infrastructure upgrade projects to provide better bike access or more complete bike networks, the economic value of bike infrastructure and bike facilities remains an area where many practitioners, planners and policy makers are seeking more conclusive evidence. Using residential property values as indicators of consumer preferences for bicycle infrastructure, this study focuses on advanced bike facilities which represent higher levels of bike priority or bike infrastructure investments that have been shown to be more desirable to a larger portion of the population. Estimating ordinary least squares hedonic pricing models and …


Needs Assessment For Belchertown Council On Aging, Jan Mutchler, Caitlin Coyle, Ceara Somerville 2017 University of Massachusetts Boston

Needs Assessment For Belchertown Council On Aging, Jan Mutchler, Caitlin Coyle, Ceara Somerville

Center for Social and Demographic Research on Aging Publications

This report describes research undertaken by the Center for Social and Demographic Research on Aging within the Gerontology Institute at the University of Massachusetts Boston, on behalf of the Belchertown Council on Aging, to investigate the needs, interests, preferences, and opinions of Belchertown’s mature population. The focus of this report is on two broad cohorts of Belchertown residents—those aged 60 and older, referred to here as “seniors” or “older adults,” and those age 50-59, who will be aging into the “senior” age range over the coming decade. The contents of this report are meant to inform the Town of Belchertown, …


A Taxonomy Of Independent Electoral Reapportionment Systems, James Ruley 2017 Indiana University Maurer School of Law

A Taxonomy Of Independent Electoral Reapportionment Systems, James Ruley

Indiana Journal of Constitutional Design

This paper addresses a means of checking legislative gerrymandering, which I have called the Independent Electoral Reapportionment Commission (IERC). Its purpose is to prevent self-interested politicians from drawing biased constituency lines. While scholars have researched gerrymandering, few scholars have researched commissions designed to limit such gerrymandering, and no comprehensive work details the global means of accomplishing this goal.

Thus, the purpose of this paper is not to normatively prescribe the best practices for composing and empowering an IERC, but rather to descriptively show how different countries conduct this process. While Part II makes some determinations about which commissions may conceptually …


2017 Mlk Keynote Emory Douglas Program, Center for Social Equity & Inclusion, Emory Douglas 2017 Rhode Island School of Design

2017 Mlk Keynote Emory Douglas Program, Center For Social Equity & Inclusion, Emory Douglas

Martin Luther King, Jr. Series

Program for the 2017 MLK Keynote Address: Emory Douglas. An artist, educator and human rights activist, Emory Douglas served as the Minister of Culture for the Black Panther Party from 1967-80. Best known for his political drawings and cartoons in the Black Panther Newspaper, he articulated the injustices experienced by African Americans living in the inner city, the growing militancy and organization among urban black youth in the face of police violence and the need for community-based social programs. 2017 MLK Keynote, Emory Douglas discusses the process, meaning and impact of his artwork then and now.


2017 Mlk Keynote Emory Douglas Educational Foldout, Center for Social Equity & Inclusion, Emory Douglas 2017 Rhode Island School of Design

2017 Mlk Keynote Emory Douglas Educational Foldout, Center For Social Equity & Inclusion, Emory Douglas

Martin Luther King, Jr. Series

Educational foldout for the 2017 MLK Keynote Address: Emory Douglas. An artist, educator and human rights activist, Emory Douglas served as the Minister of Culture for the Black Panther Party from 1967-80. Best known for his political drawings and cartoons in the Black Panther Newspaper, he articulated the injustices experienced by African Americans living in the inner city, the growing militancy and organization among urban black youth in the face of police violence and the need for community-based social programs. 2017 MLK Keynote, Emory Douglas discusses the process, meaning and impact of his artwork then and now.


2017 Mlk Keynote Emory Douglas Educational Foldout, Center for Social Equity & Inclusion, Emory Douglas 2017 Rhode Island School of Design

2017 Mlk Keynote Emory Douglas Educational Foldout, Center For Social Equity & Inclusion, Emory Douglas

Martin Luther King, Jr. Series

Educational foldout for the 2017 MLK Keynote Address: Emory Douglas. An artist, educator and human rights activist, Emory Douglas served as the Minister of Culture for the Black Panther Party from 1967-80. Best known for his political drawings and cartoons in the Black Panther Newspaper, he articulated the injustices experienced by African Americans living in the inner city, the growing militancy and organization among urban black youth in the face of police violence and the need for community-based social programs. 2017 MLK Keynote, Emory Douglas discusses the process, meaning and impact of his artwork then and now.


2017 Mlk Keynote Emory Douglas Program, Center for Social Equity & Inclusion, Emory Douglas 2017 Rhode Island School of Design

2017 Mlk Keynote Emory Douglas Program, Center For Social Equity & Inclusion, Emory Douglas

Martin Luther King, Jr. Series

Program for the 2017 MLK Keynote Address: Emory Douglas. An artist, educator and human rights activist, Emory Douglas served as the Minister of Culture for the Black Panther Party from 1967-80. Best known for his political drawings and cartoons in the Black Panther Newspaper, he articulated the injustices experienced by African Americans living in the inner city, the growing militancy and organization among urban black youth in the face of police violence and the need for community-based social programs. 2017 MLK Keynote, Emory Douglas discusses the process, meaning and impact of his artwork then and now.


Odni Statement On Declassified Intelligence Community Assessment Of Russian Activities And Intentions In Recent U.S. Elections, United States Senate 2017 University of Nebraska - Lincoln

Odni Statement On Declassified Intelligence Community Assessment Of Russian Activities And Intentions In Recent U.S. Elections, United States Senate

United States Senate Documents

ODNI Statement on Declassified Intelligence Community Assessment of Russian Activities and Intentions in Recent U.S. Elections, January 6, 2017

On December 9, 2016, President Barack Obama directed the Intelligence Community to conduct a full review and produce a comprehensive intelligence report assessing Russian activities and intentions in recent U.S. elections. We have completed this report and briefed President Obama as well as President-elect Trump and Congressional leadership. We declassified a version of this report for the public, consistent with our commitment to transparency while still protecting classified sources and methods. The Intelligence Community did not make an assessment of the …


E-Government As A Tool For Stability And Socio-Economic Development In Post-Conflict Libya., Abdulmajid H. Mohamed 2017 Sebha University

E-Government As A Tool For Stability And Socio-Economic Development In Post-Conflict Libya., Abdulmajid H. Mohamed

Faculty Articles

Usually, great challenges lie ahead of any post-conflict government, especially in states that have historically been under dictatorship, like Libya. It has been six years since the violent regime change that took place in Libya in 2011, yet no signs of improvement is foreseen in public service delivery and constructive citizen participation in influencing national policy formation and evaluation. In fact, the situation of public services has been worsened due to the absence of political and executive power from a strong, united government. The resulting widespread of collective frustration and political uncertainty has become a catalyst for a more defective …


Cpaf Updates Vol. 18 No. 1, Stoix Nebin S. Pascua, Stella Concepcion R. Britanico, Nico Jayson C. Anastacio, Samantha Geraldine G. De los Santos, Francisca O. Tan 2017 College of Public Affairs and Development, University of the Philippines Los Baños

Cpaf Updates Vol. 18 No. 1, Stoix Nebin S. Pascua, Stella Concepcion R. Britanico, Nico Jayson C. Anastacio, Samantha Geraldine G. De Los Santos, Francisca O. Tan

CPAf Updates

In this issue:

  • CPAf celebrates 19th Foundation Anniversary, 1
  • CSPPS, SGRA organize policy seminar on federalism, local governance, and agriculture sector, 4
  • CPAf brings services closer to clients and partners, 5
  • CISC conducts capacity building of ARCs in Laguna, 6
  • CPAf present PPMS reports, 7
  • New research project on resilient fishing communities, 8


Ua12/8 Annual Campus Safety & Security Report, WKU Police 2017 Western Kentucky University

Ua12/8 Annual Campus Safety & Security Report, Wku Police

WKU Administration Documents

A statement of current campus policies regarding procedures for students and others to report criminal actions or other emergencies occurring on campus and policies concerning the institution's response to such reports.


Deborah Olsen Public Service Scholarship Essay, Maura Hand 2017 Linfield College

Deborah Olsen Public Service Scholarship Essay, Maura Hand

Examples of Student Work

In this essay, Maura Hand reflects on the ten weeks she spent interning with the State Department's Office of Foreign Missions (OFM) in San Francisco, California.


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