Predictors of conversion from prediabetic state to type 2 diabetes mellitus in Jordan

No Abstrac

The Innovative Approach for Accounting and Accountability of Government Revenues in Iraq

This study indicates that accountability of government revenue procedures are sufficient, adequate,  and well developed and illustrates new control bodies that parliament has created (such as the Commission of Integrity) in addition to the Board of Supreme Audit (BSA)  to fight financial and managerial corruption.  It covers both theoretical and empirical aspects. The theoretical side includes literature review, defining the accountability, audit of revenues, performance audit, taxation policy, and the sources of governmental income. While the empirical side includes studying the economic influence of government revenues in Iraq, different sources of government income, governmental control bodies, and the auditing procedures used by the BSA.This research considers how the contribution of oil revenue and tax revenues can be measured. It shows that the Iraqi Government depends almost totally on oil revenues (about 93% in 2012). The situation has deteriorated since 2003, when Iraq was first occupied, in spite of increased revenue from taxation.The Study highlights that the State should increase its role from different organizations to control all expenditures and develop revenue streams in other sectors. Although there is an emphasis on financial and budgetary measures for financial accountability, the use of non-financial measures in determining outcome accountability is increasing. Keywords: Government, Revenues, Accountability, Audit, Control Bodies, Innovation

Studying Relationship between the Approach of Business Reengineering and Performance "An Empirical Study on Food Companies Listed at the Amman Stock Exchange" )

In Jordan, the changing dynamics of the industrial companies in general and food industry specially, forced players at all levels to re-engineering their business companies. This research aims to study the response and support food companies to the concept of business re-engineering. To measure the extent of support managements to apply the concept of re-engineering, the extent of availability requirements for the application of process re-engineering, and, to measure the extent of the application of re-engineering processes and its impact on the financial performance of food companies listed at the Amman Stock Exchange.The researchers studied the intellectual frame and scientific rooting for business reengineering to achieve study objectives. They have designed a questionnaire aimed to execute of the study problem variables in order to test hypotheses. The research suggested the following results: application of re-engineering have benefits for companies that are applied. It could improving their competitive, increasing market share, productions, efficiency, and cost reduction. There are a statistically significant relationship in the attitudes of the study sample towards the response and support management of companies, the availability of requirements of the application, and the impact of the application of business re-engineering to the performance on food companies. It recommended that reengineering process remains effective tools for companies needing to operate as effectively and efficiently. Companies are required to reengineering their business processes in order to achieve best performance and growth. Keywords:  Business Process, Business Process Re-engineering (BPR), Companies Performance, Information Technology, Evaluation Process

An Investigation of the Accounting Information and Its Role for Capital Expenditure Decisions in the Industrial Companies Listed in Amman Stock Exchange

The study has dealt with accounting information, and its definition as well as its importance. It's aimed to investigate the role of accounting information in making decisions in capital expenditure to industrial companies listed in Amman Stock Exchange. Thus to achieve this goal, the researchers were distributed a questionnaire to a sample of (70) the industrial companies. The researchers have used the necessary groups of statistical methods are available in the Statistical Package of Social Sciences (SPSS), to achieve the results of the study.An important result of the study, was apparent, that having a statistically significant effect of the three types of accounting information and of (About the expected cash flows at the end of the term of the asset investment, and information cash inflows and outflows, and information cash outflows (tax)). In capital expenditure decisions, and increase awareness of the departments of industrial companies and contribute to awareness of the role of accounting information will contribute significantly to the upgrading and advancement of capital expenditure decisions in the companies mentioned. The main recommendation reached by this study was the continuation of the industrial companies for using accounting information such as expected cash flows at the end of the life of the asset, information of cash outflows (taxes), and the annual cash flow information, which become of their significant impact on capital expenditure decisions. Keywords: Accounting information, decisions capital expenditure, industrial companies

The Importance of Fair Value Accounting to Information Quality on Financial Statements (Field Study of Jordanian Commercial Banks)

The study aimed to identify the importance of the application of fair value accounting on the quality of financial statements to Jordanian commercial banks information. How is expand of the application of accounting fair value to the latest accounting standards used. To achieve this goal the researchers develop a questionnaire for that.  Main findings of this study; the study showed that the more the quality of accounting information elements affected at fair value are appropriate. It was found through a field study that there is a significant impact of the application of fair value accounting and the appropriateness of the accounting information contained in the financial statements of commercial banks listed in ASE. One of the main recommendations of the study are: to listed in ASE commercial banks focus on the appropriateness of accounting information to investors and decision makers because of the impact on the decisions of investors and senior management in making investment decisions and administrative rational. In addition, when the issuance of the financial statements of commercial banks should be these lists are able to give useful and relevant information to help shareholders and investors make appropriate investment decisions. The commercial banks commitment to accounting and financial standards in the preparation of its financial statements because it is considered essentially very important to show the characteristics and quality of accounting information to the financial statements are appropriate and reliable, and committed bank provisions and laws set by the Central Bank of Jordan. Keywords: Fair value accounting, Quality of information, Jordanian commercial banks

Efficient and accurate calculation of dispersion relations for intrinsically unstable premixed flames

Premixed flames are susceptible to hydrodynamic and thermodiffusive instabilities that wrinkle the flame front and lead to complex multiscale patterns. They strongly impact the flame propagation and dynamics, increasing the speed of a laminar flame by several folds, easily as large as a factor of five for lean hydrogen flames at high pressure. The dispersion relation, which represents the growth rate of the different harmonic components of the perturbation of the flame front for different wavelengths, is useful to understand the dynamics during the linear phase of flame instabilities. In this work, an efficient and accurate approach based on a Fourier analysis of flame wrinkling is proposed to calculate the dispersion relation. Differently from the typical approach based on perturbing the flame with a single wavelength, the flame is perturbed with a spectrum of sine waves and their growth is followed with a spectral analysis. With the present method, the full dispersion relation is computed with a single simulation; this is significantly more efficient computationally than running a series of simulations with a single-wavelength perturbation for each point of the dispersion relation. It is shown that the presented approach is accurate and also solves an issue encountered when a single perturbation is imposed to compute the growth rate of large wavelengths. Several numerical and initialisation parameters, including resolution, domain size, and amplitude of the initial perturbation, are studied systematically and assessed

Knowledge about stroke among adults in Sharjah, United Arab Emirates

Background: In UAE, stroke is the second leading cause of disability after RTA, where annually 8,000 to 10,000 patients get a stroke. Our aim is to identify the knowledge levels of stroke among Sharjah’s adult citizens.Methods: Using self-administered questionnaires, in a cross-sectional design, a non-probability convenience sampling method was used to enrol subjects. Eligible subjects were above 18 years of age, comprehended Arabic or English, and are currently residing in Sharjah. The questionnaire was 17 questions structured in 5 sections which included: demographics, general knowledge, knowledge of signs and symptoms, risk factors, and appropriate response towards stroke. SPSS V.22 was used to analyse the data. Percentages, means, and ANOVA were used. A P-value less than 0.05 was considered to be statistically significant.Results: The study included 426 subjects, mean age was 35.1 years, 65.2% were females. 51.8% of the subjects claimed they know what stroke is, out of whom 24.3% provided incorrect descriptions. The mean knowledge level of signs and symptoms was 55.4%, and of risk factors was 40.6%. Visual disturbance was the least identified of the five signs and symptoms (38.0%). Female gender, African American race, and age above 60, were the least identified of the 8 risk factors (4.7%, 3.5%, 19.8% respectively). Better knowledge was associated with increased age and higher education. Conclusion: The majority of the sample showed an average to low level of knowledge. Such results indicate the importance of implementing more awareness programs that target younger age groups in the community

On Compliance of Cookie Purposes with the Purpose Specification Principle

International audienceThe enforcement of the General Data Protection Regulation and the ePrivacy Directive relies upon auditing legal compliance of websites. Data controllers, as part of their accountability and transparency obligations, need to declare the purposes of cookies that they use in their websites. This leads to relevant questions such as: How should purposes be described according to the purpose specification principle? And how to ensure a scalable auditing, enabled by automated means, for legal compliance of cookie purposes? In this paper, we investigate the legal compliance of purposes for 20,218 third-party cookies. Surprisingly, only 12.85% of third-party cookies have a corresponding cookie policy where a cookie is even mentioned. Overall, we find out that purposes declared in cookie policies do not comply with the purpose specification principle in 95% of cases in our automatized audit. Finally, we provide recommendations on standardized specification of purposes following the recent draft recommendation of the French Data Protection Authority (CNIL) on cookies

Analytics-based decision-making for service systems: A qualitative study and agenda for future research

While the use of big data tends to add value for business throughout the entire value chain, the integration of big data analytics (BDA) to the decision-making process remains a challenge. This study, based on a systematic literature review, thematic analysis and qualitative interview findings, proposes a set of six-steps to establish both rigor and relevance in the process of analytics-driven decision-making. Our findings illuminate the key steps in this decision process including problem definition, review of past findings, model development, data collection, data analysis as well as actions on insights in the context of service systems. Although findings have been discussed in a sequence of steps, the study identifies them as interdependent and iterative. The proposed six-step analytics-driven decision-making process, practical evidence from service systems, and future research agenda, provide altogether the foundation for future scholarly research and can serve as a step-wise guide for industry practitioners