Business Commons^™

The Effectiveness Of The Partial Credit Model In Calibrating Multi-Step Paragraphs, Mohammed Al-Zoubi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study aimed at assessing the efficiency of the partial Credit Model, in Calibration of polytomous items for the purposes of the study, an achievement test in chemistry for the second secondary class was prepared. The test consisted of 20 polytomous items which differed in the number of steps in each item. The test was administered to a sample of 771 male and female students. Mor specifically, the follwing findings were of particular importance: 1. Item difficulty increased as the number of the item steps increased. 2. There were no statistically significant differences in estimates of a sample of 11 …

Privatization And Its Role In ‎Reducing The Public Sector In The ‎Balance Of Islam, Adnan Smadi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Privatization and its role in Shrinking the Government’s Sectors As Judged by Principles of Islam The study aims at explaining the attitude of Islam towards privatization in general, and its influence on ‎shrinking the role of government's sectors in particular.‎ The significance of this study lies in investigation the causes that have called the world, particularly the ‎tird world, to follow the sector, which have raised from the faulty management of the local authorities, ‎and its failure to guide the economy towards development at the estimated rate.‎ The study has come of to the fact that the reason behind this …

The Effect Of Leadership Styles On ‎Resistance To Change With The Workers, Shaker Al-Khashali

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This research attempts to study the relationship between leadership style and employees resistance ‎to change at industrial firms in Jordan. A simple of (191) employees is selected from (3) of the largest ‎industrial firms.‎ Results show an overall “above – average” degree of resistance to change, the same degree of ‎resistance under associated with democratic leadership style.‎ Results, also, show that authoritarian leadership style is positively associated with resistance to ‎change (organizational, subjective, economic, and culture dimension), and democratic leadership ‎style is negatively correlated with organizational dimension of resistance only (and not other ‎dimension). Moreover, results show that classifier leadership …

Difficulties Facing Representatives ‎Selling Insurance Policies In Jordan, Marwan Shamout

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Difficulties facing salesmen working in Jordanian Insurance Companies. This study aimed to ‎identify the difficulties facing salesman working in Jordanian insurance companies , Further , ‎the study aimed to identify the‏ ‏impact of certain demographic variables identify the impact of ‎certain demo graphic variables upon the difficulties . The population consisted all the salesmen ‎working in Jordanian insurance companies, 188 of them participated in this study. The study ‎instrument, developed by the researcher, consisted of two parts: personal information, which ‎formed the independent variables, and the difficulties questionnaire. Mean, Standard ‎deviations, One way analysis of Variance, and sheffe ' method …

Logical Darwinism In Strategic ‎Objectives: An Experimental Study ‎In The Jordanian Commercial ‎Banking Industry, Abdul Sattar Al Sayyah

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The theory of Organizational Power management is one of the modern and contemporary ‎essential perspectives in analyzing, interpreting and predicting the strategic behavior at the ‎micro- and macro levels. The multi - dimensional and visional perspectives of (Synthesize- ‎Coalitions) has been elected within the science of strategic management. And one main model ‎has been formed; demonstrated the mechanism of the relationship between organizational ‎Dar win and strategic objective. ‎ The study aims at answering conceptual and practical dilemmas through preparing theoretical ‎ideas about the former and expressing the latter by model and five hypotheses. Data have ‎been collected from 75 …

Analyze The Relationship Between ‎Product Costing By Activity And ‎Energy And Pricing Decisions, Hasan Zaki

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Recently management accountants have focused attention on the appropriate treatment of ‎costs associated with resources committed to support activities which do not vary ‎proportionally to production once initial capacities have been set. In one typical case it is ‎assumed that costs of committed resources will be incurred irrespective of actual usage and ‎increasing initial capacities to accommodate unexpected demand involves penalties above ‎normal costs. There are at least two important issues that arise in such a case : ( 1 ) how should ‎costs of resources committed to , or subsequently required by , support activities enter into ‎pricing and …

A Proposed Mathematical Model For ‎Allocating Energy Costs And Joint ‎Costs In Industrial Facilities In Light Of ‎Agency Theory, Hasan Zaki

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Banker and Haghes (1994) demonstrated the economic sufficiency of normal activity - based ‎unit cost for optimal pricing decisions. This paper provides an agency paralle to their analysis by ‎examining how, in the presence of capacity cost, the desirable tradeoff between risk- sharing ‎and incentives can be achieved through modification of the performance measures on which ‎the contract is based. Similar to Banker and Hughes (1994), it was found in this study that the ‎optimal capacity cost allocation is a function only of budgeted volume when capacity can be ‎used to product a single product. Analysis of a joint production …

The Extent Of Understanding And Use ‎Of Accounting Information By Individual ‎Investors In Baghdad Stock Exchange, Majid Hatf, Firas Al-‎Zubaidi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The aim of this research is to investigate the effect of accounting information on the investor’s ‎decision in Baghdad stock exchange. ‎ It also aims at determining the extent to which the investors rely on such information in ‎making investment decisions in company’s shares.‎ A sample of 46 investors was drawn and a questionnaire was used to gather the data of the ‎study. ‎ The results of the study indicated that the investors understand the accounting information ‎and realize its importance regardless of other information sources (non - financial) that might ‎affect their decisions, especially stock advisory, market lists, magazines …

Explanation Of “Lamyaat Al-Arab” By ‎Al-Muayyad Bin Abdul Latif Al-‎Naqjwani, Mahmoud Al-Amoudi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This research investigates the book “SharhLameyet Al - arab” by Al moayed Bin Abdullatif Al - ‎nagjawani It contains a biography of Al - shanfara. Interpretations of the poem are included. It ‎explicates Al - nagjawani's approach of interpretation and investigation

Job Values In Public Service: ‎A Field Study Of Karak ‎Governorate Employees, Tahseen Tarawneh, Aktham Al-‎Sarayreh

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

هدفت الدراسة إلى تشخيص قيم بمحافظة الكرك ومقارنة آراء الرؤساء بآراء المرؤوسين وآراء الإناث بآراء الذكور حول القيم ‏الوظيفية ودراسة أثر المؤهل العلمي والعمر على القيم الوظيفية وشملت الدراسة (21) إدارة حكومية مبينة في جدول (1) ملحق ‏‏(ب) وقد أجاب عن الأسئلة (254) موظفا. وتوصلت الدراسة إلى أهم النتائج التالية :‏ ‏1- يوجد (12) قيمة مشتركة بين العاملين حيث كانت أهمها (أسعى لتوفير الأمن لعائلتي ). ‏ ‏2- اختلفت إجابات الإناث عن إجابات الذكور وكانت متوسطات إجابات الإناث أعلى من متوسطات إجابات الذكور على جميع ‏مستويات القيم الوظيفية .‏ ‏3- اختلفت إجابات الرؤساء عن إجابات المرؤوسين حول مجموعة القيم المشتركة …

The Demand For Money In Jordan: ‎Evidence From Cointegrartion ‎Analysis, Manhal Shotar

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The goal of this paper is to investigate the money demand function in Jordan by employing the ‎cointegration analysis proposed by Engle and Granger, and extended by Johansen. By using ‎Johansen procedure the relative importance of each variable explaining the money demand ‎function is identified.‎ Generally it was found that all suggested variables are nonstationary. This consequently sheds ‎some doubts on previous studies based on conventional methods of estimation. Also, the ‎study found that there exists a long run relationship among money income and interest rate

The Profession And Its Impact ‎On Efficiency In Islamic ‎Marriage Contracts, Muhammad Bani ‎Sale

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The researcher arrived at the following decisions and recommendations: ‎ ‎1-‎ Taking into account the environmental and living near ness between the couple ( ‎husband and wife ) as well as their families which lead to similarity in traditions which ‎has mostly positive results on the daily social as well as behavior relationships , and ‎other aspects of tranquility and content ‎ ‎2-‎ Taking into account the nearness in profession between the couple or their families ‎which is of great importance since it is common among people. This is corner stone to ‎solve many of the psychological conflicts between the …

Planning Budgets ... And Inflation ‎Effects ... And Treatment, Muhammad Salim

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

يؤدي الارتفاع في المستوى العام للأسعار إلى انخفاض القوة الشرائية للوحدة النقدية ، ويطلق على هذه الظاهرة التضخم ‏والذي يمكن تعريفه " بأنه درجة ( معدل ) التغيير في المستوى العام للأسعار خلال فترة زمنية معينة ‏"‏ ( 1 ) ، وبما أن ‏المباديء المحاسبية المتعارف عليها تفرض استخدام التكلفة الفعلية ( التاريخية ) في السجلات المحاسبية ، مما ينتج ‏عنه خلال فترات التضخم أن يظهر قياس الأداء بشكل مبالغ فيه بسبب الفارق الزمني بين التكاليف والإيرادات كما ‏يؤدي التضخم إلى صعوبة التمييز بين أرباح النشاط الاقتصادي وبين أرباح حيازة موجودات غیر نقدية.‏ وتعتبر الموازنات التخطيطية إحدى الأدوات الرئيسية المستخدمة …

Agricultural Credits In Jordan : ‎ A Field Survey For Irbid District, Fawzi Al-‎Khatib

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study examines problems and obstacles facing agricultural ‎credit in Jordan in general, and Irbid district in particular.‎A questionnaire was designed for this this purpose.‎The statistical results were analysed and the Five point Likert ‎Scale was applied, Using the well-known ( SPSSX).‎The study suggests the creation of a new agricultural credit institution ‎to replace the actual infective credit organizations.‎The study ends with recommendations and policy implications for ‎desistion maker in Jordan.4‎

The Physical Environment And Its Impact On Achieving The High Value Of Commercial Complex Services From The Viewpoint Of Workers In The City Of Amman: A Field Study, Sami Fayyad, Mamdouh Ziyadat, Jamal Joudeh

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The physical environment impact on the high value of services of shopping centers in Amman city from employees> viewpoint: Field study The study aims to identify the impact of physical environment on achieving high value services provided by Shopping centers in Amman city as perceived by the employees of these centers . environmental factors included internal and external dimensions, while the value of services include reducing cost improving quality. customers satisfaction as well as empowerment and technical support. A convenient sample of (204) employees was selected from (3) shopping centers in Amman A questionnaire was developed for this Study. Among …

The Possibility Of Applying Total Quality Management In The Accounting Works In The Jordanian Customs Department (Field Study), Murad Radida

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study aimed to exploring the strength and weakness of applied total quality management at accounting sections at Jordan Customs, and to know the accountants opinion about the true characters of it. In order to achieve the objectives of this study, a questioner was developed and distributed to the study sample, (85) members responded, (12) questionnaires were excluded, the analysis is based on (73) questionnaires containing full information, forming a response rate of (85) percent. The following are the most important findings of this study, there are no statistical difference in means of potentials and obstacles of implementation TQM in …

Seller Commitment In E-Commerce Contracts, Adel Miqdadi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study deals with the duties of the seller to buyer in these modern contracts that differ from those of traditional ones in their conclusion, with their parties living in different locations. Accordingly, the seller's obligations in the e-commerce contracts are relatively numerous, before and after the conclusion of the e-contract. This research paper shows that the seller is committed to many obligations before the conclusion of the e-contract such as identifying the necessary stages for the completion and implementation of the contract, listing of goods specifications and prices, costs of goods delivery, validity of quotation of contracted goods, payment …

Liberalization Of Stock Exchange Operations Concepts And Their Governance (A Comparative Study), Ahmed Al-Momani, Walid Mahamid

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

There is no doubt that there is an attack on the terminology and words Arab and Islamic.‏ ‎and that being in nations from time immemorial. Which is part of the clash of civilizations.‏ ‎God has warned of the importance of this ideological conflict in the Holy Qur'an. Where the bite‏ examples to consider them. And provided us with the controls that protect the nation. The return‏ to the style used in what God revealed to His Messenger.‏ One of these words. Which translated verbatim “Bedouin or sometimes‏ deliberate. Sometimes the other. What is used in the SEC for the sale …

The Impact Of Land Capital As A Source In Achieving Competitive Advantage: A Case Study On Small And Medium Business Organizations In Jordan, Mohammed Al-Zoubi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The primary aim of this study is to explore the impact of human capital variables

(knowledge, efficiency, skills, experience) as a source in achieving competitive advantage

in small and medium Jordanian organizations.

Population of (74) small and medium Jordanian organizations register in Amman

Financial Market, from which a sample of (38) respondent drawn randomly to represented

managers working at these organizations. A questionnaire developed by

the researcher was administrated to subject (n=76) returned usable versions were

(51) with return percentage (75 %).

The most salient findings of the study are:

1. Human capital as a source in achieving competitive advantage …

Determinants Of The Size Of Financing In Islamic Banks Operating In Jordan, Nadia Youssef, Emad Barakat

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to test the main determinants of the size of Islamic banking finance in Jordan and its impact on it using data from a sample of Islamic banks operating in Jordan for the period from 2006 to 2015. The relationship between the size of Islamic banking finance and some main determinants such as (pricing of finance, size of deposits, bank size, liquidity, cash required reserve, economic growth rate, financing risks) has been tested. The results of the study indicate that there is a statistically significant effect for each of the deposits size, economic growth and required reserve, while …

The Determinants Of The Private Saving In The Islamic Economy: A Comparative Study, Abdullah Al Badaren

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study aimed to determine the factors affecting the private saving in the Islamic

economy, compared with the traditional economy, in order to investigate the

differences between the two systems in terms of boosters savings, the study found

that the saving in the Islamic economy is affected by a lot of determinants affecting

the savings in the traditional economy; such as income, wealth, consumption,

prices, and income distribution, etc., but it differs in terms of the exclusion of the

interest rate, adjust the structure of the market, the nature of consumption, and the

presence of the provisions of the many …

The Impact Of Brand On Consumer’S Perceptions And Purchase Decision-Making, Hamed Barakat

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at identifying the effect of Brand on consumer’s perceptions and

purchase decision-making using the analytical descriptive approach. The population

of this study consisted of customers of international brands famous stores in

Jordan, while the sample population consisted of (85) members out of (100) which

were Valid for statistical analysis. The data was collected randomly by means of a

questionnaire, which was developed for this purpose. The statistical analysis using

(SPSS) version (22) of the social sciences package was used to analyse the data along

with; frequencies, averages and standard deviations. The study concluded that there

is a …

Effect Of Investment Deposits On The Efficiency Of Jordanian Islamic Banks (2010-2015), Nabela Abdoo, Amer Al Otom

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at showing the effect of investment deposits on the efficiency

of Jordanian Islamic banks for the period (2010-2015), such that the efficiency in

Islamic banks was measured by the rate of investment banking and credit facilities.

In order to achieve this goal, the unrestricted investment accounts and restricted

investment accounts were selected as an independent variable and testing their

effect on the dependent variable (the efficiency of Islamic banks), taking into consideration

bank size as control variable measured by total assets, the researchers

achieved simple and multiple regression analysis to test the hypothesis of the study,

the …

The System Of Administrative Processes And Its Impact On The Effectiveness Of The System Of Organizational Relationships (Case Study), Abdul Muti Assaf

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study aimed at identifying the effectiveness level for the whole system of the administrative processes (leadership, strategic planning, organization, and control), at the Ministry of Awqaf, and identifying the effectiveness level of the whole system of the internal and external relations at the Ministry. It aimed also at identifying the impact of the whole system of administrative processes, on one hand, and its main components, on the other hand, on the degree of effectiveness. The study concluded that the degree of effectiveness of administrative processes was about 60%, and the degree of effectiveness of the relations system was 67%, …

Business Administration In Marital Life And Its Impact On Achieving Social Justice In Light Of The Sunnah Of The Prophet, Abd Al-Salam Al-Fendi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The glorious Islamic Sharia has called upon its followers and encouraged them to commit to their “Duties” and has made them obligatory actions. It has also set forth general principles and specific terms that fulfill enormous objectives which mostly reflect positively and effectively on the Muslim community. “Family” in Islam being the nucleus of this community and the first stone، on which the strong structure of the nation stands on، was given great attention from the moment it began with marriage. Roles were distributed to both husband and wife stating the duties of each. Therefore، it was necessary to show …

Malaysian Smes Experience Toward Effective Corporate Governance Adaptability And Challenges, Lahcenc Makgloufi, Bader Al-Qaied

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Currently, SMEs are recognized as a crucial impact on economic growth in both developed and the developing economies. SMEs are the backbone contributor to the GDP and employment in everywhere the world. Today, the corporate governance practices it is critical for the company and it is essential to be implemented in order to monitor and control firms. The ownership focusing in Malaysian SMEs has resulted in less protection of the minority shareholders. This is because; most of the companies are family based, where the family members hold the top management positions. Thus, the majority shareholders are involved in the act …

The Impact Of The Board Characteristics As One Of The Corporate Governance Attributes On Dividends Policy: Evidence From Jordanian Commercial Banks, Amneh Alkurdi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Using a Jordanian Commercial Banks for the period of 2007-2013, the current paper examines the impact of board characteristics, including the (Board size, independency, separation and managerial ownership) on banks' dividends policy; an OLS regression analysis is used to analyze this relationship. Two major finding have emerged from the current investigation. First, the board size and separation have a statistically significant impact on banks dividends policy. Second, managerial ownership and the independency of the board had no significant impact on dividends policy. The current paper provides some insights for the extant literature in this field and conveys some policy implication …

The Impact Of Foreign Ownership In Jordanian Companies On Performance: An Empirical Study, Years 2011-2014, Ata Taani

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Foreign investment is very important for all nations, an urgent requirement for the rich and poor countries, but that the need for this funding in poor countries more urgent Because it has a big gap in the financing requirements of the development processes, and that the severe shortage of domestic savings and its inability to meet the requirements of development, because most studies have focused on the study of the impact of foreign investment on the overall local economy (macroeconomic level), due to the lack of studies that focused on the microeconomic level this study focused on the effect of …

The Theory Of Balance Interests To Revive The Arab Common Market, Abdel Aziz Abu Nabaa

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The main obstacle for implementing Arab Common Market or implementing Islamic Common Market was the lack of trust between those nations. Any Arab or Islamic country would like to invest in another country: may not doing so because the fear that may loose their investments tn case any dispute arises later or change in governments. In order to overcome this obstacle; the author has developed simple theory to solve this problem by benefiting from a well known theory called theory of balanced terror which has prevented Third -World-War to happen. The author has applied this theory in marketing by reversing …

Directing Business Organizations Towards Social Responsibility Practices Towards Human Resources (An Applied Study On Algerian Business Organizations), Nawal Dyafi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

In the era of modernization most business organizations started to look for new and affective policies, especially the influence of the economic development on the social status. Organizations are working almost the whole day to realize a mass-production with the life style and work style within the company. The main principle or the doctrine witch structures and realizes the computability between the economic thought and the ethics for the gain of a high social responsibility level still ignored and marinated by decision makers within a variant world developed techniques. The current challenges pushed many organizations to proofread its policy and …