The Effect of Profitability Ratios on Market Capitalization in Jordanian Insurance Companies Listed in Amman Stock Exchange

This study aims to examine the effect of profitability ration on market capitalization in the Jordanian insurance companies listed in Amman stock exchange (ASE) by examining time series data collected over a period of four years from (2010 – 2013) which included 25 companies and utilizing  content analysis to extract the data from the company's annual reports. The finding indicated that there's an effect of Return on Investment (ROI) upon market capitalization for the companies operating in the insurance sector listed in the ASE. In terms of the effect of Return on Equity (ROE) on market capitalization, the study revealed that ROE does not affect the market capitalization for the companies operating in the insurance sector listed in ASE.  In respect of the effect of Return on Asset (ROA) on market capitalization, the result indicated that there is an effect of ROA on Market Capitalization for the companies operating in the insurance sector listed in ASE. Additionally,  by examining the effect of the independent variables (ROA, ROI, and ROE) combined in the market capitalization variable, the study revealed that all of ROA, ROI, ROE combined effects on the market capitalization and thus the main hypothesis was accepted and requires that there is an effect of profitability measured by (ROA, ROI, ROE) on market capitalization for the companies operating in the insurance listed in (ASE). Finally, the study contributes by utilizing a content analysis for a time series data in order to track the relation between financial performance indicators and market capitalization in an emerging economy such as Jordan, specifically Jordanian insurance sector. Keywords: Profitability Ratios, Market Capitalization, Insurance Sector, Jorda

The Impact of using Computers at the Balqa Applied University (BAU) on the Effectiveness of Internal Control

This study aimed to verify the use of computers in accounting departments and its impact on increasing the effectiveness of internal control in Balqa Applied University(BAU).To achieve this goal, a questionnaire was designed consisting of two parts; the characteristics of the study sample and twenty two paragraphs that represent the questions of collecting data and distribute them on a sample of (38) employees working in accounting departments and internal control from the study population, which consists of colleges in the University deployed in Jordan. The researcher used a statistical package (SPSS) to analyze the collected data and the descriptive statistics and test (T-Test) for the purpose of describing variables and stress on the moral indicators. The study found that the use of computers in accounting affects the effectiveness of internal control and on the reliability and appropriateness of accounting information used in internal control. Keywords: Effectiveness, Internal control, Balqa Applied Universit

The Effect of Profitability Ratios on Market Capitalization in Jordanian Insurance Companies Listed in Amman Stock Exchange

This study aims to examine the effect of profitability ration on market capitalization in the Jordanian insurance companies listed in Amman stock exchange (ASE) by examining time series data collected over a period of four years from (2010 – 2013) which included 25 companies and utilizing  content analysis to extract the data from the company's annual reports. The finding indicated that there's an effect of Return on Investment (ROI) upon market capitalization for the companies operating in the insurance sector listed in the ASE. In terms of the effect of Return on Equity (ROE) on market capitalization, the study revealed that ROE does not affect the market capitalization for the companies operating in the insurance sector listed in ASE.  In respect of the effect of Return on Asset (ROA) on market capitalization, the result indicated that there is an effect of ROA on Market Capitalization for the companies operating in the insurance sector listed in ASE. Additionally,  by examining the effect of the independent variables (ROA, ROI, and ROE) combined in the market capitalization variable, the study revealed that all of ROA, ROI, ROE combined effects on the market capitalization and thus the main hypothesis was accepted and requires that there is an effect of profitability measured by (ROA, ROI, ROE) on market capitalization for the companies operating in the insurance listed in (ASE). Finally, the study contributes by utilizing a content analysis for a time series data in order to track the relation between financial performance indicators and market capitalization in an emerging economy such as Jordan, specifically Jordanian insurance sector. Keywords: Profitability Ratios, Market Capitalization, Insurance Sector, Jorda

PENGEMBANGAN KEMAMPUAN PROBLEM SOLVING MELALUI PEMBELAJARAN TOPIK OPTIKA FISIS BAGI MAHASISRVA CALON GURU FRISIKA

Traumatic brain injury (TBI) is a common cause of death and disability, worldwide. Early determination of injury severity is essential to improve care. Neurofilament light (NF-L) has been introduced as a marker of neuroaxonal injury in neuroinflammatory/-degenerative diseases. In this study we determined the predictive power of serum (s-) and cerebrospinal fluid (CSF-) NF-L levels towards outcome, and explored their potential correlation to diffuse axonal injury (DAI). A total of 182 patients suffering from TBI admitted to the neurointensive care unit at a level 1 trauma center were included. S-NF-L levels were acquired, together with S100B and neuron-specific enolase (NSE). CSF-NF-L was measured in a subcohort (n = 84) with ventriculostomies. Clinical and neuro-radiological parameters, including computerized tomography (CT) and magnetic resonance imaging, were included in the analyses. Outcome was assessed 6 to 12 months after injury using the Glasgow Outcome Score (1-5). In univariate proportional odds analyses mean s-NF-L, -S100B and -NSE levels presented a pseudo-R-2 Nagelkerke of 0.062, 0.214 and 0.074 in correlation to outcome, respectively. In a multivariate analysis, in addition to a model including core parameters (pseudo-R-2 0.33 towards outcome; Age, Glasgow Coma Scale, pupil response, Stockholm CT score, abbreviated injury severity score, S100B), S-NF-L yielded an extra 0.023 pseudo-R-2 and a significantly better model (p = 0.006) No correlation between DAI or CT assessed-intracranial damage and NF-L was found. Our study thus demonstrates that SNF-L correlates to TBI outcome, even if used in models with S100B, indicating an independent contribution to the prediction, perhaps by reflecting different pathophysiological processes, not possible to monitor using conventional neuroradiology. Although we did not find a predictive value of NF-L for DAI, this cannot be completely excluded. We suggest furthe

Self-management support for people with Multiple Sclerosis

Background Self-management programmes help people with long term conditions, such as Multiple Sclerosis (MS), manage symptoms, and contain utilization of health-care resources. However, the optimum level and type of support for people with MS (PwMS) to self-manage effectively is unknown. The research in this thesis set out to explore current self-management provision for PwMS, the experiences and perceptions of self-management support for PwMS from service user and provider perspectives, and to propose a best practice model of self-management support for PwMS. Methods Following a scoping review of self-management programmes and self-management experiences of PwMS reported in the literature, a field study involving focus group interviews with health professionals providing self-management support for PwMS in three different services, and observation of those support services in action, was undertaken. Semi-structured interviews with eight PwMS receiving support from the three services explored their perceptions and experiences. Thematic analysis and synthesis of all findings informed a new ‘best practice’ model of support for PwMS to self-manage. Findings The scoping review identified that published self-management programmes for PwMS focused mostly on fatigue management, interventions based on cognitive behavioural therapy/social cognitive theory to increase self-efficacy, and educational programmes, and insights into perceptions and experiences of self-management from the perspective of PwMS and health professionals were limited. The field study identified two important categories, the service and self-management provision, and themes of diversity of care, physical activities, interactions with others, and self-management. Themes identified from the interviews with PwMS were MS journey, MS services, and self-management. A model of best practice was created from synthesis and triangulation of all data from the review and empirical studies. Conclusion A novel, comprehensive and holistic model of self-management support for MS has been proposed, which needs further refinement and co-production with key stakeholders prior to being tested for feasibility and acceptability

Sector-Wise Effect of Solvency on Profitability: Evidence from Jordanian Context

This study is conducted to investigate the effect of solvency on profitability among Jordanian Industrial sectors. As far as this study is concerned solvency which expressed by debt ratio (DEBT), and equity ratio (EQUITY), and the profitability which expressed by variables including earnings before interest and tax (EBIT), net profit margin (NPM), return on asset (ROA), and return on equity (ROE), and. For the analysis the multiple regressions cover a period 2008-2011, used to examine the effect of solvency on profitability among sectors. The study found that table the Mining and Extraction sector has the highest earnings before interest and tax (EBIT) while the lowest the Glass and Ceramic Industries. The Mining and Extraction sector has the highest Net Profit Margin (NPM), return on asset (ROA); return on equity (ROE) while the lowest the Glass and Ceramic Industries. Also table the Electrical Industries sector has the highest debit ratio (DEBT) while the lowest the Glass and Ceramic Industries. But The Glass and Ceramic Industries have the highest equity ratio (EQUITY) and the lowest equity ratio (EQUITY) for the Electrical Industries sector.The study revealed that solvency has a significant relationship with earnings before interest and tax (EBIT), net profit margin (NPM), return on asset (ROA), and return on equity (ROE), because the test was at level 5%. Keywords: Solvency, Profitability, Earning before Interest and Tax, Net Profit Margin, Return on Asset, Return on Equity, Debt Ratio, Equity Ratio, Amman Stock Exchange (ASE).  

The Impact of Liquidity on Jordanian Banks Profitability through Return on Assets

Every stakeholder has interest in the liquidity situation of a company. Suppliers of goods will review the liquidity of the company before selling goods on credit. Employees should also be worried about the company’s liquidity to know whether the company can cover its employee related obligations–salary, pension, etc. So, a company needs to keep sufficient liquidity so that liquidity extremely affects profits of which some part that will be divided to shareholders. Liquidity and profitability are closely related because one increases the other decreases.  Bank profitability is the ability of a bank to generate revenue in excess of cost, in relation to the bank’s capital base. A profitable banking sector is better able to resist negative impact and share in to the stability of the financial system. This study sought to find out whether liquidity through quick ratio has significant impact on Jordanian banks profitability through return on asset (ROA). The study used the 2005-2011 financial reports of 15 Jordanian banks listed at Amman Stock Exchange (ASE). The study revealed that there is significant impact of independent variable quick ratio on dependent variable return on asset (ROA). That means profitability through return on assets (ROA) in Jordanian banks is significantly influenced by liquidity through quick ratio. Keywords: Return on Asset (ROA), Quick ratio, Amman Stock Exchange (ASE)

The Impact of Liquidity on Jordanian Banks Profitability through Return on Assets

Every stakeholder has interest in the liquidity situation of a company. Suppliers of goods will review the liquidity of the company before selling goods on credit. Employees should also be worried about the company’s liquidity to know whether the company can cover its employee related obligations–salary, pension, etc. So, a company needs to keep sufficient liquidity so that liquidity extremely affects profits of which some part that will be divided to shareholders. Liquidity and profitability are closely related because one increases the other decreases.  Bank profitability is the ability of a bank to generate revenue in excess of cost, in relation to the bank’s capital base. A profitable banking sector is better able to resist negative impact and share in to the stability of the financial system. This study sought to find out whether liquidity through quick ratio has significant impact on Jordanian banks profitability through return on asset (ROA). The study used the 2005-2011 financial reports of 15 Jordanian banks listed at Amman Stock Exchange (ASE). The study revealed that there is significant impact of independent variable quick ratio on dependent variable return on asset (ROA). That means profitability through return on assets (ROA) in Jordanian banks is significantly influenced by liquidity through quick ratio. Keywords: Return on Asset (ROA), Quick ratio, Amman Stock Exchange (ASE).