544 research outputs found

    The Impact of the use of Modern Management Accounting Techniques to Streamline Decision-Making in the Jordanian Industrial Companies

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    The objective of this research is to identify the impact of the use of modern management accounting techniques to rationalize the decision-making in the Jordanian industrial companies. The study population consisted of all Jordanian industrial companies, the sample of 105 respondents from internal auditors and financial managers and accountant costs in these companies. The research found the presence of the impact of the use of management accounting methods  (target costing, Balanced Scorecard, the production system on time) to streamline decision-making in the Jordanian industrial companies. In light of the results researcher made a number of recommendations including: the Jordanian industrial companies, including the use of modern management accounting methods, and their areas of interest different, in order to be able to interact and respond to environmental, social and economic variables. Keywords: management accounting methods, decision-making, the Jordanian industrial companies

    The Impact Of Using Multi-Sensory Approach For Teaching Students With Learning Disabilities

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    The purpose of this study is to investigate the effect of using the Multi-Sensory Approach for teaching students with learning disabilities on the sixth grade students' achievement in mathematics at Jordanian public schools. To achieve the purpose of the study, a pre/post-test was constructed to measure students' achievement in mathematics. The test consisted of twenty items on mathematics. The sample of the study comprised (117) sixth grade students in Ruqaya bent Al Rasoul School for girls and Fatima bent el Yaman school for girls in Irbid the first directorate of Education and was distributed into four sections, which were selected purposefully. The sample of the study was divided into four groups (two experimental and two control groups). The experimental group was taught using multi-sensory approach while the control group was taught using the current approach. The sample of the study was (62) students in the experimental group and (55) students in the control group. Those groups were distributed into four purposefully selected sections in Ruqaya bent Al Rasoul School for girls and Fatima bent el Yaman school for girls in Irbid the first directorate of Education. Descriptive statistical analyses were used (Means and Standard Deviation) for the pre and post- tests of students' mathematics test to experimental and control groups. The findings of the study indicated that there were statistically significant differences in the post- test between the control and the experimental groups in favor of the experimental group. The researcher proposed some recommendations to enhance the importance of parental involvement on students' achievement in English language such as conducting further studies on other populations and for a longer time

    Family Member Needs Of Autistic Children

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    For the families in this study, the problems of parenting a child with autism, and their means of coping with it, have changed over time. The total number of coping strategies reported by parents declined and there was a general shift away from problem-focused towards emotion-focused means of coping. In particular, the reliance on service providers has declined and the relative importance of religion and other coping strategies such as an appreciation of their child’s good qualities have increased. The reasons for these changes may reflect both the changing problems of the children and the services currently available for their treatment. In fact, most of the children have improved over time as they have become less disrupted and more orderly in their habits.

    High Concentration Phenol Removal Using Freshwater Microalgae

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    The ability of three freshwater microalgae strains, namely Chlorella sp., Pseudochlorococcum sp. and Chlamydomonas sp. to grow in water containing different concentrations of phenol has been tested. The effectiveness of the selected strains to utilize the phenol as a carbon source and reduce its concentration has also been assessed. The phenol removal efficiency and cells growth rates were evaluated at different initial phenol concentrations, in the range of 100-450 ppm. It was found that growing, under a reduced illumination condition, increased the inhibition onset concentration, enhanced the phenol removal and allowed the strains to tolerate higher phenol concentrations reaching 450 ppm. In the tested range of the phenol concentrations, Chlamydomonas sp. has shown to have the highest specific growth rate of 0.59 day-1, whereas Pseudochlorococcum sp showed the highest phenol removal rate of 166 ppm day-1. Three kinetics models that incorporate substrate inhibition were tested to describe the growth, which show almost identical fittings

    Diagnosis of COVID-19 from X-rays Using Recurrent Neural Network

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    Nearly two years ago, the COVID-19 pandemic caused by the SARS-CoV-2 virus has caused drastic changes in many aspects of life at many levels in the world, and this has affected peoples lifestyles. This impact was particularly significant and impactful on the health sectors, among many others. The COVID-19 virus has essentially increased the demand for treatment, diagnosis and testing. The definitive test for diagnosing COVID-19 is reverse transcriptase polymerase chain reaction (RT-PCR); nevertheless, chest x-ray is a quick, effective and inexpensive diagnosis to detect possible pneumonia associated with COVID-19. In this study, the feasibility of using a deep learning-based Recurrent Neural Network (RNN) classifier to detect COVID-19 from CXR images is investigated. The proposed classifier consists of an RNN, trained by a deep learning model. The RNN identifies abnormal images that contain signs of COVID-19. The experiment used in the study employed 286 COVID-19 samples from the Kaggle Repository. The proposed technique is compared with the decision tree algorithm in order to prove the efficiency of the proposed one. The results revealed that the accuracy of the RNN was 97.90%, with a low data loss rate of 2.10%, while the decision tree accuracy was 75.8741%, and a relatively high data loss rate of 24.1259%. These results support the usefulness of the proposed deep learning-based RNN classifier in pre-screening patients for triage and decision-making before RT-PCR data are available

    X-ray photons attenuation characteristics for two tellurite based glass systems at dental diagnostic energies

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    X-ray photons attenuation characteristics for the two tellarite based glasses Bi2O3\u2013 B2O3\u2013 TeO2\u2013 TiO2 and PbO\u2013ZnO\u2013TeO2\u2013B2O3 have been investigated at dental diagnostic energies (between 30-80 keV) using Geant4 code and WinXcom software. The correlation coefficient (R2) is utilized to evaluate the extent to which Geant4 results are related to the WinXcom data. For the both series, R2 is close to 1 for all samples and this implies a perfect degree of association between the Geant4 and WinXcom data. The linear attenuation coefficient is proportionally increased with addition of TeO2 in both series, which implies that there is a decreasing tendency in the X-ray photon transmission corresponding with an increase in the TeO2 content in the glasses. The half value layer (HVL) decreases as the density increases and this decreasing is very notable at 70 and 80 keV. The maximum HVL for all samples occurs at 80 keV and this implies that the HVL gradually increases as the energy of the X-ray photons increase. Also, the increment of TO2 in the glasses (in both systems) leads to reduce the mean free path and BiTeTi6 and PbTeB6 samples have the lowest MFP. The MFP for both systems was compared with three heavy concretes and the comparison revealed that the selected systems can be utilized to fabricate protection masks used during diagnostic radiation of the head or oral cavity

    On Morpho-Syntactic Levantisms in Maltese

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    Maltese is usually classified as a North African Arabic variety. Yet some researchers have remarked “some curious similarities with the Eastern dialects”. Investigations of these tend to concentrate upon the phonology and lexicon, with slight attention paid to morphology and syntax. We report on a long-term project in documenting some of those, including polar interrogation with a reflex of /š/; the prohibitive/dehortative system, also exhibiting reflexes of /š/; double object marking with reflexes of /l-/; and pronominal circumstantial clauses. None of these is excusive to Maltese and the Levant alone. Polar interrogation with /š/ is found in the Levantine, and North African, and Andalusi Arabic. The Maltese prohibitive is largely southern Levantine in form, but its dehortative is common to eastern Mediterranean dialects of Arabic. Double object marking with reflexes of /l-/ appears in Andalusi, Levantine, and Mesopotamian varieties. The Maltese pronominal circumstantial clause is similar to Syro-Lebanese Arabic, the Beʿēri Arabic of Upper Egypt, and some dialects of the United Arabic Emirates

    A Preliminary Model of Regulating Natural Capital Funds for Renewable Energy

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    Abstract. Framing sustainable environmental laws in regulating Natural Capital funds for Renewable Energy (RE) is central to the discussion on sustainability strategies. Natural Capital is that limited form of capital assets or service (tangible or intangible) that satisfies basic and social conditions for human existence and protection. This paper proposes an analytical regulatory model utilizing Neural Network (NN) of substantive and procedural issues framing the regulatory parameters associated with Natural capital funding. The model recognizes the fact that the purpose of any legal system is not only to assign duties and responsibilities in protecting rights of individuals and groups in their respective endeavors; but for effective modelling of natural structures as well. Through a preliminarydiscussion of European and USA markets’; regulatory systems with a focus on market and social values, it attempts to discern a practical model to formulate social and regulatory measures on financial structures and energy matters that are considered rights and obligations of individuals and organizations in conducting their businesses. As it has been a subject of academic, government, and public discussions with intense controversies, finding the differences of methodological, and analytical foundation will most probably lead to deeper insight into regulating funds for renewable energy.Keywords. Natural capital, Sustainable, Entrepreneurial collaboration, ISO, Climate change, Neural Network (NN).JEL. N70, O13, Q40

    The extent to which the Social Security Institution in Jordan adheres to the requirements of International Accounting Standard No (19) for employee benefits

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    This study aimed to identify the extent to which the Social Security Institution in Jordan adheres to the requirements of International Accounting Standard No (19) related to employee benefits. The study population included the Social Security Institution in Jordan. As for the sample, it consisted of (78) respondents from financial managers, department heads and their deputies, and accountants working in the financial and accounting departments in the institution. The study found that the institution adheres to the requirements of International Accounting Standard No (19) for short-term and long- term employee benefits, and is also committed to post-service employee benefits and end- of-service benefits. It turned out that the level of this commitment was at a high level. The study recommended the provision of optional and mandatory burdens to the beneficiary within the framework of individual institutions, and the provision of salaries and wages in exchange for performing the service with the associated social and tax burdens
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