The Impact of Business Strategy on Budgetary Control System Usages in Jordanian Manufacturing Companies

This research aims at investigating the impact of business strategy on budgetary control system usage in Jordanian manufacturing companies.A survey methodology was utilized using questionnaires to gather data from eighty one Jordanian manufacturing companies listed in Amman Stock Exchange. A total of sixty four usable questionnaires were received and were used for data analysis. Regression analyses were used to achieve the research objectives.The main findings reveal that only low cost strategy has a significant impact on budgetary usages  in the Jordanian manufacturing companies. The findings of this research raise important issues and implications for management accounting researchers and practitioners that is hoped to enhance knowledge on budgetary control system usage . Keywords: Budgets Usages , Low Cost Strategy , Differentiation Strategy, Management Control Systems, Jordanian Manufacturing Companies

Development of an integrated mining and processing optimization system

Low-grade mineral deposits lead to a very high tonnage excavation with the adherent economical and environmental problems belong to gas emissions and minerals recovery costs, which, accompanied by the higher operational and equipment costs and the higher demand for the mineral resources, lead to increasing of mineral commodities prices, especially metals. These challenges can be overcome through mine planning optimization. Therefore, an approach for the global optimization of the integrated mining and processing operations is designed by a dynamic and simulation model construction. By applying a case study and through mining selectivity strategy, deeply investigation of the ore parameters (especially mineral liberation grain size and hardness), and proper arrangements for the plant facilities, mineral production is realized, with better quality, lower environmental impacts, lower costs, and higher economic benefits.:Table of Content List of Figures ………………………………………………………………………….……… V List of Tables …………………………………………………………………………….…… IX List of symbols and Abbreviations …………………………………………………............ XII List of Appendices …………………………………………………………..……............ XVIII 1. Justification and Importance of the Mine Planning Optimization ……………………….. 1 1.1 Introduction ............................................................................................................................... 1 1.2 Urgent need for general mine planning optimization ............................................................... 2 1.2.1 Overall costly low-grade ore deposits ................................................................................... 2 1.2.2 World markets ........................................................................................................................ 3 1.2.3 Sustainability requirements in mining, environmental and social issues .............................. 5 1.2.4 The strategic importance of the mining industry ................................................................... 6 2. State of the Science and General Outline for Mine Planning Optimization Concepts …... 8 2.1 The mine planning optimization concepts ................................................................................ 8 2.1.1 Improvements for the interconnected mining and processing operations ............................. 8 2.1.2 Urgent demand for the unit-operations cost reduction through holistic optimization ......... 12 2.1.3 Expenditures of size reduction operations ........................................................................... 13 2.1.4 The Mill as a critical point in the product supply chain ...................................................... 17 2.2 Critical review of researches for the (Mine-to-Mill) optimization field ................................. 18 2.2.1 Mill throughput optimization ............................................................................................... 18 2.2.2 Intelligent assistant systems and processes automation and monitoring …………………. 19 2.2.3 Scheduling software and operationally holistic modules ……………………………...…. 20 2.3 The aim of work and the thesis layout .................................................................................... 22 3. Suggested Approach for a Holistic Mine-to-Mill Optimization ……………………….… 25 3.1 Introduction and scope …………………………………………………………………….. 25 3.2 The methodology plan …………..………………………………………………………….. 26 3.3 Assignment of the operational parameters inter-acting the integrated optimization ……….. 29 3.3.1 Mining and processing activities …………………………………………………………. 29 3.3.2 Mining and processing operational parameters …………………………………………... 31 3.3.3 Mining and processing special indicators ………………………………………………… 42 3.4 Introduction to the dynamic modeling and simulation softwares ………………………...… 45 3.5 Particular concepts belonging to the chosen modeling software ………………………...…. 46 3.6 Main tools, components and constituents of the used software …………………………..… 49 3.7 Assumed case study for the model construction ……………………………………….…… 51 4. Calculation Basics for Applying Dynamic Modeling and Simulation for the Mining and Processing Operations ……………………………………………………………………….... 53 4.1 The modeling construction strategy ………………………………………………………… 53 4.2 Construction of the [Reference-Mode] model …………………………………………….... 54 4.2.1 Dynamic modeling and simulation for the drilling and blasting operation ………………. 54 4.2.2 Dynamic modeling and simulation for the loading and hauling operations …………..….. 62 4.2.3 Dynamic modeling and simulation for the crushing and grinding operations …………..... 71 5. Case Study Application and the Model Output and Assessment ……………………...… 82 5.1 Main physical properties of the ore deposit under study ………………………………..….. 82 5.2 Principal technological and operational parameters within the case study ……………....… 83 5.3 Processing of the data from the case study ………………………………………………… 86 5.4 [Reference-Mode] model results and assessment ………………………………………...… 87 5.4.1 Preliminary main results of the mining activities sub-models ………………………...….. 87 5.4.2 Preliminary main results of the processing activities sub-model ……………………..….. 97 5.4.3 Further model optimization requirements ……………………………………………….. 105 6. The Model Optimization, Validation and Practical Applications ………………..…….. 107 6.1 Model further optimization plan …………………………………………………….…….. 107 6.2 The ore deposit characteristics and details …………………………………………….….. 108 6.2.1 Tonnage distribution and cut-off-grade for the ore deposit ……………………………... 108 6.2.2 Liberation size and microscopic grain size distribution for the ore deposit …………….. 112 6.3 Mining selectivity and processing mixing scenarios …………………………………….... 113 6.3.1 Blending triangle design for choice of the annual mining contribution scenarios ……… 113 6.3.2 Planed processing strategies according to the pre- and post-grinding mixing ………..… 115 6.4 An Excel calculation tool for preparing the new detailed inputs to the modified model .… 118 6.4.1 The need for new prepared and detailed inputs to the modified model ……………….… 118 6.4.2 Description and benefits of the designed Excel calculation tool ……………………..…. 118 6.4.3 The main outputs of the Excel calculation tool ……………………………………….… 120 6.4.4 The Excel calculation tool outputs as inputs to the modified Vensim model ………….... 120 6.5 The model modification through the new added mathematical and functions ……………. 123 6.6 [Controlled] model results and the comparable discussion of the processing strategies ..… 129 6.6.1 General notifications for the model handling and the results presentation …………….... 129 6.6.2 Results of the mining section of the model …………………………………………….... 130 6.6.3 Results of the processing section of the model ……………………………………….…. 132 6.6.4 Comparison between the three data processing and arrangement methodologies ……..... 142 6.6.5 Comparison between scenarios ………………………………………………………….. 149 6.6.6 Extreme cases versus the chosen Organized Method ………………………………….... 153 6.7 Optimization evolution overview across the operations improvement steps …………...… 157 7. Conclusion and Recommendations …………………………………………………...… 163 References …………………………………………………………………………………… 168 Appendices ……………………………………………………………………………...…… 17

Effects of two enzyme feed additives on digestion and milk production in lactating Egyptian buffaloes

The aim of this study was to evaluate the effect of two commercial enzyme products on milk production in Egyptian buffaloes. Twenty-one lactating buffaloes (570±15 kg BW) were divided into three groups (n=7) in a randomized block design for four months. Buffaloes were fed a total mixed ration containing 60% forage [rice straw and berseem hay (Trifolium alexandrinum)] and 40% concentrates with either no enzymes added (Control) or an addition of 40 g of Veta-Zyme Plus® (VET) or 40 g of Tomoko® (TOM ) enzyme product per day for each buffalo. Enzyme addition did not affect feed intake (P>0.05), but increased the digestibility of nutrients (P<0.05) and serum glucose concentration (P=0.011). Furthermore, the addition of VET increased milk (P=0.017) and fat corrected milk (P=0.021) yields, fat content (P=0.045), total unsaturated fatty acid (P=0.045) and total conjugated linoleic acid (P=0.031) contents in milk and decreased the content of total saturated fatty acids (P=0.046), while the addition of TOM increased milk total protein (P=0.023) and true protein (P=0.031) contents. The two enzyme products both resulted in higher concentrations of lysine (P=0.045) and total essential amino acids (P=0.036) in milk. It was concluded that addition of commercial fibrolytic enzyme products (i.e. Veta-Zyme Plus® and Tomoko®) to the diet of early lactating buffaloes enhanced nutrient digestibility and milk production and quality

Sustainable anaerobic rumen methane and carbon dioxide productions from prickly pear cactus flour by organic acid salts addition

Worldwide, agricultural byproducts produced during different agricultural practices are nutrients-rich feed ingredients with a large potential to be used for ruminants nutrition (Ahmed et al., 2015; Elghandour et al., 2016a); however, in many developing countries, agriculture byproducts always cause environmental problems resulting from their burning in the field. Such feeds can be used as a cleaner product of animal feed and environment (Elghandour et al., 2016b). Moreover, as the global population is increasing, the conventional feed for animal production, such as grains, legumes, etc. is in shortage and highly priced in many parts of the world.Ruminal fermentation is accompanied by production of methane (CH4) and carbon dioxide (CO2) which are greenhouses making the Earth warmer. Therefore, the sustainable production of CH4 and CO2 as well as fermentation kinetics when corn grain (CG) was replaced with prickly pear cactus flour (PC) was investigated. Besides, the effect of different levels of organic acid salts (OAS) was studied. Three total mixed rations used as substrates were prepared where CG was replaced with PC at three levels (/kg): 0 g (Control), 75 g (PC75) or 150 g (PC150). The OAS was used at three levels: 0, 5 and 10 mg/g dry matter (DM) of substrates. Asymptotic gas (GP), CH4, and CO2 productions as well as lag time had linear responses (P < 0.05) as PC level increased in the ration. Fractional rate of GP (P ¼ 0.007), GP, organic matter degradability, short chain fatty acid, and microbial biomass production (P < 0.001) were increased with increasing level of PC. Fermentation pH (P < 0.001), and DM degradability (P ¼ 0.0448) were linearly decreased as the PC level increased in the rations. Ration OAS interaction did not affect fermentation kinetics, GP, CH4 production and fermentation parameters. Prickly pear cactus flour at 150 g/kg DM inclusion level in ruminant ration has the potential to replace 60% of corn grain with enhanced fermentation and biodegradation efficiency in vitro; however, it increased CH4 production, which cannot be an environmental friendly way of feeding livestock

Comparison between Two Cecostomy Techniques for Treatment of Atresia Coli in Cattle and Buffalo Calves

The study aimed at determination of the cecostomy technique that will preserve the long-term maximal diameter of the created fistula. The subjects of the study were 79 newly born cattle and buffalo calves suffered from atresia coli, recti and ani. The calves were grouped into four groups for evaluation of incisional and herniation cecostomy techniques either on the right or left flank. With each technique, 4 cm diameter permanent fistula was created and evaluated at the 1stweek, and 1st, 4th and 8th months post-surgery. Both of the short and long-term complications were recorded and managed conservatively. Follow up could be achieved for 45 calves only and all of them showed stunted growth. The results revealed wider stoma in the calves operated by herniation technique, and in those operated on the right flank, moreover the operated cattle calves had wider stoma than buffalo calves. It is concluded that the right flank herniation technique has a beneficial effect on long-term preserving of a wider diameter of the created fistula

Clinical pattern of pediatric ocular trauma in a tertiary referral center

Background: Pediatric ocular trauma may be a major source of lifelong visual morbidity and disability. Objective: To report on the different types of ocular injury in children in a tertiary referral center. Participants and settings: Children presenting with ocular trauma to the casualty department of the pediatric ophthalmology unit of Alexandria Main University Hospital in Alexandria, Egypt. Methods: The study was conducted from June to December 2018. Upon admission, thorough history was obtained from the attending person(s), and thorough ophthalmic examination was performed. Appropriate treatment was subsequently provided to every case (though not the scope of the current study). Results: A total of 146 children (from a total of 436 patients, 33.5%) (103 males, 70.5%) presented with various types of ocular injuries. The mean age ± standard deviation of the injured children was 98.1 ± 56.4 months. Study participants were almost equally distributed between within and outside of the city of the study locale, with a predominance of patients from urban areas in Alexandria (30%) and from rural areas outside of Alexandria (35.6%). Seventy percent of the care providers of the study children were manual workers. The places of the incidents were almost equally distributed between household (40%) and external environment with a slight predominance of the later (50%). Conclusions: Ocular injuries represent one-third of all ocular injuries in the study locale. Ocular injuries in children occur with an almost equal distribution in both urban and rural areas and in both household and external environments. Mechanical trauma was the most common cause of trauma

Ain Shams University- Paving the way towards a paperless University

The conventional use of paper-based operations in daily working practices introduces numerous risks and financial burdens. Nowadays, Universities are aligning with the growing movement of "green" campuses. Going paperless is a green initiative contributing to sustainable development goals 11 and 12. Ain Shams University (ASU) attempted to establish a paperless campus through digital transformation as this movement promises high-quality academic and administrative services. This paper aims to highlight ASUs developed 3 R’s approach for paper waste reduction include switching to electronic exams, customizing paper amounts annually, implementing electronic payment and service options, and using barcodes for cafeterias by creating E-Systems to deliver services online. Starting with the ASU community’s cultural level, awareness campaigns are being conducted on proper waste management. Parallelly, segregation bins are placed throughout the campus to effectively separate waste streams for recycling options, either internally by the artistic activities or externally by our specialized partners. To ensure the efficiency of this digital transformation, this study investigates the different waste streams, generation rates and quantities. Statistical methods will be used to analyze relationships between variables and identify potential paper waste reduction and recycling plans. The outcome of this study is an evaluation of the current progress in implementing the strategy. Additionally, it could be used as a case study for developing strategies in moving toward establishing a successful paperless university mode

Electrical and electrochemical properties of Li2M(WO4)2 (M = Ni, Co and Cu) compounds

Li2M(WO4)2 (M = Co, Cu or Ni) materials have been synthesized using the solid-state reaction method. X-ray diffraction measurements confirmed the single phase of the synthesized compounds in the triclinic crystal system (space group P̄). The SEM analyses revealed nearly spherical morphology with the particle size in the range of 1–10 μm. The IR spectra confirm the presence of all modes of WO42−. The impedance spectroscopy measurements showed the presence of grain boundaries and allow determination of the conductivity of the synthesized materials at room temperature. As positive electrode materials for lithium ion batteries, Li2M(WO4)2 (M = Co, Cu or Ni) cathode materials deliver initial discharge capacities of 31, 33 and 30 mA h g−1 for cobalt, nickel, and copper, respectively

Corporate risk disclosure and key audit matters: the egocentric theory

Purpose: This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers. In particular, it investigates the association between the level of risk information disclosed by auditors (key audit matters [KAMs]) and the level of corporate narrative risk disclosure. Design/methodology/approach: The study sample consists of the UK FTSE all-share non-financial firms across six financial years. The authors use a computer-aided textual analysis, and the authors use a bag of words to score the sample annual reports. Findings: The results suggest that KAMs and corporate narrative risk disclosure levels vary across the industries. The authors found a significant positive association between the risk information disclosed by auditors and the risk information disclosed by corporate managers. Also, the authors found that FTSE 100 firms exhibit higher significance between the ongoing concern and the level of narrative risk disclosure. Practical implications: The study approach helps assess the level of management risk reporting behaviour due to the new auditor risk reporting standards. This helps to emphasise how auditors and companies engage and communicate risk-related information to stakeholders. Standard setters should suggest a more detailed reporting framework to protect the shareholders. The unique findings are incredibly beneficial to the regulators, standard setters, investors, creditors, suppliers, customers, decision makers and academics. Originality/value: This paper provides a shred of extraordinary evidence of the impact of auditor risk reporting and management risk reporting. To the best of the authors’ knowledge, no study has yet investigated the corporate narrative disclosure after the new audit standards ISA 700 and ISA 701