Business Commons^™

Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution, Essa Tarawneh, Baker Al Tarawneh

Al Jinan الجنان

This research has to address the concept of Target Costing as one of the cost accounting inputs, and to show the goals of the cost strategy to serve the modern strategic management, especially in a market dominated by a lot of strong and sharp competition which force the companies to improve their competitive position and competitive advantage through a number of possible strategies to achieve this, including the command and leadership in the area of calculating cost and planning

The Standards Controlling The Islamic Finance Designs, Ashraf Dawaba

Al Jinan الجنان

الهندسة المالية قديمة قدم المعاملات المالية ذاتها ، وإن كانت كمصطلح عرف طريقه للوجود والانتشار في الثمانينات من القرن الماضي لمواجهة المخاطر التي تتعرض لها منشآت الأعمال . وقد كان سوق رأس المال المنطلق الأساسي للهتدسة المالية، فمن خلاله ابتكرت العديد من الأدوات والعملياتالمالية وعملت على صياغة حلول خلافة لمشاكل التمويل. وبات مصطلح الهندسة المالية لصيقاً بالمشتقات المالية بدرجة كبيرة.

ومن خلال مصطلح الهندسة المالية الإسلامية، وإن كان مضمونه يمتد عبر جذور الماضي من عهد الرسالة، فقد عرف المسلمون الأوائل إدارة المخاطر والابتكار والتطوير ووضع حلول مبدعة لمشاكلهم المالية في إطار البيئة التي كانوا يعيشون فيها.

وتسعى هذه الدراسة إلى …

Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab

Al Jinan الجنان

Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional …

Practical Procedures For Relocating An Establishment’S Headquarters Either Fully Or Partially (A Case Study On The Zakat House In The State Of Kuwait, Abdulrahman Bubshite

Al Jinan الجنان

This study aims to identify the practical procedures for moving an establishment to a new or additional headquarters through a case study on the Zakat House in the State of Kuwait ,the technical needs for equipment and automatic linking of buildings to enable business continuity and clarify the role of senior management to supervise the implementation of procedures by forming committees and work teams and providing budget. The study made recommendations ,including enlarged startup preparations for transportation ,such as forming committees and distributing tasks assigned to them to ensure no overlap in the implementation of the work and the adoption …

تشخيص واقع تطبيق إدارة الجودةالشاملة في المستشفيات اللبنانية, Wael Attar, Kamel Barbar

Al Jinan الجنان

The aim of this study is to diagnose the reality of the application of total quality management in Lebanese hospitals. In order to achieve this, the tow researcher have selected a stratified random sample of 203 workers from the community of study which is represented by the number of workers employed in Al Rassoul Al Aazam Hospital , Beirut. A questionnaire was distributed to them it has been verified to prove its sincerity and persistence. It included over 21 items distributed on the four axes: Focusing on the customer (patient), continuous improvement, top management commitment, and employee involvement. By entering …

Takaful Insurance And Its Similarities And Differences With Traditional Insurance, Najlaa Al Hajj

Al Jinan الجنان

Commercial insurance or cooperative insurance (Co-Op Insurance) typically aims to reduce common risks that can happen to any type of business and to provide all kinds of protection against unforeseen circumstances. Takaful insurance has been created as an alternative choice that the public was looking for, mainly in the Arab countries for the reason that the services of the traditional insurance do not suit people’s needs especially with regard to non-compliance with sharia laws. Therefore, Takaful insurance seeks to solve this problem. It provides insurance services and programs Commercial insurance or cooperative insurance (Co-Op Insurance) typically aims to reduce common …

Governance Of Commercial Banks And Their Impacts On The Marketing Performance, Allam Mawlawi

Al Jinan الجنان

The following paper investigated the influence of Lebanese commercial banking governance on the performance of marketing in the banking sector. The researcher used a questionnaire to investigate about the impact of the governance in commercial banks on the marketing performance. The sample size was chosen based on probabilistic sampling, filled by top marketing managers and supervisors directing the marketing department of the bank. The researcher secured confidentiality for the banks name. The researcher decided to use the SPSS as a tool for data analysis. This research proposed that banking governance has four components that affect the marketing performance in the …

The Impact Of Computerized Management Information Systems On The Performance Of Employees In Mobile Telecommunications Company, Abdelkader Msalem

Al Jinan الجنان

This study aimed to identify the impact of computerized management information systems on the performance of employees In the mobile communications company, and to achieve the objectives of the study was designed, developed a questionnaire consisting of (3) items for the purpose of data collection and measurement variables of the study. It was relying on the statistical package SPSS, using the following statistical methods: descriptive statistics measurements, multiple regression analysis, Spearman correlation coefficient and analysis of variance. The study reached the following findings and having the effect of a statistically significant with the requirements of the operation and management of …

In Response To Blaockade Crises: The Case Of Qatar's Ministry Of Commerce And Industry In Managing The Food Sector During The Blockade Crisis, Ali Mistarihi

Al Jinan الجنان

This study attempted to answer the question of how well the Qatari Ministry of Commerce and Industry (MOCI) managed the blockade crisis in the food sector, reaching the “recovery” stage, and how it could turn the threat resulting from the crisis into an opportunity for food self-sufficiency and sustainable development. The study is informed by the constructivist theoretical paradigm, with exploratory, descriptive and analytical approaches. Data was collected from the extant literature and published or archived data on electronic media, and was analyzed using content analysis. The study has found that the ministry was able to overcome the food crisis …

تحسين المناخ التنظيمي في الجامعات مدخل لتطوير أداء الموظفين, Atef Awad

Al Jinan الجنان

This research investigates the effects of organizational climate on the professional performance employees of University of Kalamoon/Syria. The organizational climate includes «organizational structure», «leadership style», «employee’s participation», «pattern of communication», «nature of
work« and «technology used». The research also aims to identify differences with statistical coefficients in the employees attitudes towards the effect of the organizational climate elements on professional performance resulted from the demographic characteristics of the research community.

Governance: Guidance & Objectives, Mohammad Ghader

Al Jinan الجنان

تهدف هذه الورقة إلى إلقاء الضوء على مفهوم أسلوب ممارسة سلطات الإدارة الرشيدة، أو ما اصطلح عليه باسم " الحوكمة ". ومما لا شك فيه أن الحوكمة أصبحت تحتل أهمية كبيرة على مستوى العالم الآن، ولقد زاد الحديث مؤخرا عن حوكمة الشركات ودورها في تحسين الأداء الاقتصادي والاستثماري والمالي وبرز ضرورة تطبيقها ومتابعة انظمتها في اغلب الإدارات لضمان حقوق المساهمين والمستثمرين والمجتمع . و إن الممارسات الإيجابية لنظامها تعني حماية الأصول وممتلكات الوحدة الإدارية،

وعامل على التقدم االقتصادي من خلال زيادة فاعلية تدفق رؤوس الأموال". وان مفهوم الحوكمة بشكل عام يعتبر كمجموعة من الإجراءات والعمليات التي يتم من خلالها توجيه …

(إمكانيات تطبيق معايير اإدارة الجودة لشاملة في قطاع التأمين بالجزائر(دراسة مبدانية, Khatib Khaled

Al Jinan الجنان

Le but principal de cette étude, c’est de traiter ce thème et présenter un cadre théorique et pratique qui limite et décrit les définitions concernant la qualité 120 totale de management, comme introduction administrative récente dans le secteur des assurances, en outre Le cas met l’accent sur la nécessité de transmettre, les objectifs d’un tqm programme aux employés du secteur des assurances. pour assurer son succès, il aborde diverses raisons pour la résistance des salaries au changement, et met en lumière le conflit qui surgit entre les employés, et la société
d’assurance lorsque les employés ne sont pas convaincus des …

Location-Based Knowledge Management Spectrum With An Updated Binney’S Approach, Ammar Yakan

Al Jinan الجنان

Mapping Knowledge Management to organizational activities means satisfying organizational members with the right knowledge at the right time, place, and form. Organizational activities differ in type, complexity, and importance depending on their level of strategic involvement in accomplishing the organizational mission and goals. Derek Binney has proposed a matrix like framework that assigns business functions to the corresponding knowledge cycle phase. Knox Haggie and John Kingston have revised Binney’s spectrum to include an additional business function, that is Asset Improvement, in an attempt to foster intellectual asset management and operational excellence. The current research covered a wider range of
Knowledge …

واقع الاستثمار الأجنبي المباشر في الاقتصاد الليبي, Ambia Oyadat

Al Jinan الجنان

No abstract provided.

تقييم مخاطر التعاقد لقبول أو رفض مهمة التدقيق من وجهة نظر مدققي الحسابات الخارجيين الأردنيين, Mohammad Ghader, Abdulnaser Nour, Anas Alcharif

Al Jinan الجنان

هدفت هذه الدراسة إلى التعرف على تقييم مدققي الحسابات الخارجيين الأردنيين لمخاطر قبول أو رفض مهمة التدقيق، وذلك من وجهة نظر مدققي الحسابات والعاملين في مكاتب التدقيق العاملة في الأردن المرخصة والمسموح لها بمزاولة المهنة. وتوصلت الدراسة إلى وجود تأثير لمخاطر التكليف والتعاقد المتعلقة بالعملاء وبأنشطة التدقيق وبمكتب التدقيق وبإدارة العميل على قرار قبول أو رفض مهمة التدقيق من وجهة نظر مدققي الحسابات الخارجيين في الأردن. وعلى ضوء النتائج قدمت الدراسة عددا من التوصيات أهمها : قيام مدققي الحسابات الخارجيين في الأردن بتقييم مخاطر التكليف والتعاقد المتعلقة بالعملاء وبأنشطة التدقيق وبمكتب التدقيق وبإدارة العميل. والتأكيد على أهمية التزام مدققي الحسابات …

إستثمار أوقاف الجمعيات الخيرية الإسلامية أحكام وضوابط, Mohammad Alothman

Al Jinan الجنان

No abstract provided.

The Theory Of The Conventions And The Accountancy: A Reading Of The Algerian Case, Korbali Baghdad

Al Jinan الجنان

The accountancy is considered as an information system with the purpose of supplying the company and the stakeholders with information to guide their decision-making. However, it is worthwhile knowing whether the information ensuing from this system is equally disclosed to all stakeholders? 140 In this paper, we suggest approaching the accountancy from the viewpoint of the theory of conventions. First, we shall present the theory of conventions. Then, we shall approach the question of substitution of the conventions, and we will end with a presentation on the evolution of the accountancy system in Algeria.

توظيف تكنولوجيا المعلومات في إدارة المخاطر البيئية: دراسة تقويمية في الشركة العامة لصناعة الزيوت النباتية, Sahar Kaddouri

Al Jinan الجنان

Risks Environmental Management engage an increasing number of persons from different fields .The management and safeguarding of our environment by business not only an important issue in today’s society ,but also a challenge for the different enterprises to turn environmental concerns into new business opportunities .In this respect ,Risks Environmental Management is key element in achieving developing countries .Better access to good quality information and Environmental data is prerequisite for improved Risks Environmental Management .
This research aims to describe how information technology can be used in Risks Environmental Management ? Through the answers based on the questions that research …

أثر حوكمة الشركات على جودة التدقيق في الاردن - The Effect Of Corporate Governance On Audit Quality In Jordan, Medhat Bsoul

Al Jinan الجنان

This study was conducted to investigate the effect of corporate governance on the audit quality in Jordan. this study is applied on service company listed on Amman Stock Exchange for the year 2010, which constitute of (68) public service companies. To achieve study objective, the information from annual reports of these companies was used, as many independent variables as (existence of an audit committee in the company, the number of members of non-executives in the Board of Directors of the company, total assets, the company›s life, and the debt ratio) used as measure of corporate governance. And the proportion of …

إدارة التقانة بين النظرية والتطبيق: كيف نجحت تلك الدول في نهضتها؟, Bashar Alhaj Ahmad

Al Jinan الجنان

This research presented one of the modern concepts in administration area called “Technology Management”. This concept refers to the mechanism by which we can transfer one technology from one place to another and gives the ability of applying it following scientific and methodological manner. As a result, this will give the chance for the received country to absorb and assimilate the new technology and to produce similar technologies in advanced phases. In the other side, the research presents many succeed experiments in this field like the Korean, Chinese, and the Malaysian experience. This countries in a very short period could …

فجوة التوقُّع والإدراك لجودة الخدمة المصرفية الإسلامية : دراسة ميدانية على عملاء البنوك الإسلامية في محافظة اللاذقية, Mohamad Nader Othman, Mohamad Ali Maroudi

Al Jinan الجنان

تُعْتَبَرُ إدارة الجودة من المواضيع المهمّة سواء كان ذلك بالنِّسبة للسِّلَعِ أم الخدمات, وبما أنَّ المنظَّمات التي تعتمد في عملها على الخدمات لا بُدَّ أنْ تهتمَّ بالجودة بوصفها أحد الأسباب المهمَّة لنجاحها وبقائها في سوق العمل. وبما أنَّ البنوك تُعْتَبَرُ منْ أهمِّ المنظَّمات التي تعتمد في عملها على الخدمات، ونظراً لِما لهذه البنوك من أهميَّةٍ بالغةٍ في عصرنا الحالي, ومن هنا تناولت هذه الدِّراسة فجوة التوقُّع والإدراك لدى العملاء لجودة الخدمة المصرفيّة في البنوك الإسلاميّة في محافظة اللاذقية, ولتحقيق هدف الدِّراسة تمَّ توزيع استبانة على مئةٍ من عملاء البنوك الإسلامية في محافظة اللاذقية، وتمَّت استعادة (83) من الاستبيانات الصّالحة للدّراسة، …

(دور الإعلان الإلكتروني في تحقيق التميُّز المؤسّسي (دراسة حالة كلية فلسطين التقنية- The Role Of Online Advertising In Achieving Organizational Excellence (State Of Palestine Technical College Study, Abdalqader Msllam

Al Jinan الجنان

The study aimed to identify the impact of online advertising on organizational excellence Palestine Technical College in Dear Al-Balah. Been relying on the study on descriptive analytical method, and study population consists of staff Palestine Technical College in Dear Al-Balah, where the researchers used survey method destruction, were distributed 70 questionnaires to study population has been getting 61 questionnaire, by recovery of 87.14 %, was prepared questionnaire preside judged on a number of specialists in order to obtain the results of the study. The study concluded that there is a statistically significant relationship at the level of significance α = …

العوامل المؤثرة في تطوُّر إدارة المعرفة وأثرها في منظمات الأعمال, Chaza Hamdan

Al Jinan الجنان

This study aimed to clarify the reality of knowledge management processes in organizations, by trying to understand a concept of KM , objectives ,importance and the way of developing organizations .

The main results of this research were :

-The process of KM is the art of converting intellectual assets to tangible assets , while the human capital is the most important elements of KM

-The concept of KM is not implemented in the Arab world only within narrow limits

-The most important factors of developing the KM are :the internal staff & resources available , and external forces of …

أثر مكوّنات العلامة التجارية في تشكيل الصورة الذهنية لدى عملاء قطاع المصارف في الأردن, Louay Masaafeh

Al Jinan الجنان

This study aimed at investigating the impact of brand components on formulating image from clients’ perspective in banking sectors in Jordan. The main results of the study were: There was an effect for the brand components represented in (name and logo) in formulating the image represented in (fame, preference, credibility, and quality, differentiation from competitors, innovation, and customer orientation) by the banking sectors clients in Jordan. The following recommendations were suggested by the researchers: The administrations in the banking sectors in Jordan should launch advertising campaigns that aim at reminding their clients with their brands (trademarks).The banking sectors in Jordan …

دور المشتقَّات المالية في إدارة مخاطر السوق دراسة تحليلية للفترة 2009-2013, Hawraa Sbeity

Al Jinan الجنان

تعدُّ مخاطر السوق من أهم المخاطر التي تتعرَّض لها البنوك التجارية، ولإدارة هذه المخاطر، خصوصاً أسعار الصرف وأسعار الفائدة، تتيح الهندسة المالية مجموعة واسعة ومتنوِّعة من الأدوات، والتي من أهمها المشتقات المالية. حيث يتم تحديد الوضعية والحالة التي يتميز بها البنك، وعلى أساسها يتم تحديد طريقة إدارة هذه المخاطر على أكمل وجه، وهذا ما نحاول توضيحه من خلال هذا البحث. كما تعتمد هذه الدراسة على تحليل حجم التعاملات بالمشتقات المالية في السوق المنظم والسوق غير المنظم، واشتملت هذه الدراسة على جانبين أساسيين: الأول يتمثل في الإطار النظري للمشتقات المالية وإدارة مخاطر السوق، أمَّا الثاني فهو عبارة عن دراسة تحليلية لدور …

نُظُم المعلومات الإدارية وأثرها في التعلُّم المنظمي "دراسة ميدانية على البنوك التجارية الأردنية", Abdullah Obeidat

Al Jinan الجنان

This study aimed to identify the impact of management information systems on the organizational learning in the Jordanian commercial banks. To achieve this goal, the study was conducted on all commercial banks in Jordan (N=13), from which suitable random sample of workers in public administration were chosen, (365) questionnaires were distributed and (301) were returned. The study found a statistically significant effect of the components of management information systems on organizational learning with its three levels in the Jordanian commercial banks. Human resources, as one of the components of management information systems, had the most prominent impact on organizational learning …

أثر المتغيِّرات العالمية الجديدة في إدارة الموارد البشرية دراسة وصفيَّة تحليلية ميدانية عن الشركات الصناعية المساهمة العامة الأردنية, Saleh Ibrahim Al Awasa

Al Jinan الجنان

The study is intended to explore the impact of new global variables and their implications on managing human resources through conducting an analytical study on public shareholding industrial companies in Jordan. In order to achieve the objectives of this study, a questionnaire has been adopted to measure the independent study variables along with the new global variables and measure the dependent variables in terms of managing human resources and related implications.

The study subjects consist of public shareholding industrial companies, and the comprehensive exclusive approach has been used owing to the small size of the study population. A number of …

The Critical Factors Of Online Banking Trust Toward Consumer Behavior, Allam Mawlawi

Al Jinan الجنان

It is hard to find an article dealing with online purchasing without mentioning in the first place the importance of trust as a major factor enabling or disabling users to accomplish their operations safely. The expansion of e-commerce and e-business is related to a diversity of factors that enhance the intention and create the will of online banking. The fact that it is not always about trusting the bank the customer dealing is within an absolute value, it may take in charge a list of factors that can affect directly or indirectly, positively or negatively the act of online purchasing. …

The Effect Of Applying Artificial Intelligence In Forming Marketing Strategies On Jordanian Industrial Companies, Khaled Alcheikh

Al Jinan الجنان

This study aimed at identifying the Effect of Applying Artificial Intelligence in Forming Marketing Strategies of the Jordanian Industrial Companies listed at Amman stock exchange. The study population was all the Industrial Companies listed at Amman stock exchange, and the sample consisted of 65 marketing manager at these companies. Findings of the study showed that there was positive Effects of Applying Artificial Intelligence in Forming Marketing Strategies in terms of cost leadership, differentiation, focus marketing, alliance, diversification, and direct marketing. Based on the mentioned results, the researchers recommended industrial companies to adopt and sustain high tech programs that use Artificial …

رأس المال الفكري وأثره على المصارف, Zakia Oraykat

Al Jinan الجنان

No abstract provided.