Accounting Commons^™

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 …

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

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

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 …

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 …

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 …

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 …

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 …

Containment Strategies For Parallel Economy: Algeria As A Case Study, Wolhi Boualem

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The parallel economy of is the most serious obstacles that still hinder the positive impact of the policies of the developmental state this what distinguishes the developing countries from the developed countries in particular, including those that rely on the export of hydrocarbons similar to Algeria and other Arab countries. That the parallel economy in them which accounts for nearly 40% of the volume of productive activities tax making it outside the scope of the actual acquisition of its revenues except. that in the aftermath of the current crisis of low petroleum revenue collection public authorities in Algeria rushed to …

The Extent To Which Yarmouk University Students Are Aware Of The Concept Of Knowledge Economy And The Challenges And Difficulties Of Obtaining Knowledge For Them, Maryam Abdel Aal

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The level of awareness of Yarmouk University students to the concept of the knowledge economy, and the challenges and difficulties in obtaining the knowledge they have. This study aimed to know the extent of awareness of Yarmouk University students to the concept of knowledge-based economy, and the challenges and difficulties they face to get the knowledge they have, this study will try to answer the following questions: The first question: What is the extent of awareness of Yarmouk University students to the concept of knowledge-based economy? And the second question: In your opinion what are the difficulties and challenges faced …

The Role Of Corporate Social Responsibility As A Tool To Activate Sustainable Development In The Kurdistan Region - Iraq - A Field Study On The Housing Company For Investment And Real Estate Development, Vian Suleiman, Musallam Hassan

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to identify the role of social responsibility on the activation of the application of sustainable development in the company of housing investment and real estate development in Iraqi Kurdistan region Erbil city. To achieve the aim of this study was a questionnaire has been designed to collecting data. A questionnaire includes (24) items, (13) items to the social dimension and (11) items to the economic dimension. (50) Questionnaire distributed form a sample in the staff’s company of housing (40) questionnaire returned that represented (86%). A number of hypotheses placed as there is statistically significant relationship between social …

The Impact Of Electronic Control On The Level Of Employees Performance In Jordanian Government Financing Institutions, Yaser Adwan, أحمد السرحان

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aimed at identifying the impact of electronic control on the level of employees’ performance in Jordanian government financing institutions. the researchers surveyed all 7 government financing institutions. A questionnaire which includes (34) paragraphs to collect data was desgined the sample consisted of 113 employees. Analysis of the effect of control dimensions (Inputs, operations, employee’s behavior) on employees’ performance were analyzed using the statistical package of social sciences (SPSS).

The study found astatistically significant effect .05 of all electronic control dimensions were found which leads to improving performance of employees in government financing institutions. There is asigificant impact.05 of …

A Proposed Framework For The Development Of Persuasive Leadership Practices And Their Relationship To Support The Culture Of Excellence And Innovation (A Field Study On Palestinian Banks), نضال المصري

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The research aims to show the development of persuasive leadership practices and their relationship to support the culture of excellence and innovation by application to the staff in the Palestinian banks and to identify the nature of the relationship and the impact of the persuasive practices represented in (credibility, participation, awards, incentives, commitment, listening and responsibility) to support the culture of excellence and innovation. This has been tested through the research hypotheses and the search tool has been prepared and distributed to the sample consisting of (60) employee and (41) questionnaire has been collected. The research concluded a set of …

Assessment Of Financial Performance Indicators Of Sustainable Development In Russian Organizations Using Fuzzy Sets Theory, Vasili Nesvetailov, Tarik Hdeib

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

In practice, the analysis of sustainable development level of organizations can be carried out using different approaches. At the moment, there are more than twenty methods of numerical integrated assessment of the financial conditions of the organizations that can be indicated to the level of sustainable development. At the same time, such models are developed for economic conditions that are significantly different from those prevailing in Russia. Therefore, Russian organizations are faced with the task of choosing the optimal approach for evaluating sustainable development levels that are suitable with its economic conditions. One of these approaches is the assessment of …

The Effect Of Audit Committees Formation Controls On Reducing Earnings Management Practices: Applied Study On Palestinian Banks Public Shareholding, مجدي وائل الكببجي

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

The study aims to identify the effect of Audit Committees formation controls proxy by (Independence of the Audit Committee, Rights and duties, Experience of Audit, Committee Members, Disclosure of the Audit Committee) on reducing earnings management practices, In addition to investigate the existence of earnings management practices of Palestinian banks Public Shareholding listed in Palestine exchange (PEX). Some boards of companies approach the earnings management practices through the influence of the measurement processes and accounting disclosure that serves their interests, taking advantage of the flexibility in the international accounting standards to choose between the methods and policies of the accounting …