The Arabic version of the Stroop Test and its equivalency to the English version

The Stroop test is one of the most popular tests frequently used to assess the function of the frontal lobe in neurological and psychiatric patient populations. Performance on the Stroop test is very sensitive to lesions of the frontal lobes and is commonly used in clinical settings. In 1999, we decided to find out if the Stroop test will be as reliable after translation to the Arabic language as the original English version. We completed the work in Riyadh Military Hospital in 2000. A sample of 10 Saudi adult healthy individuals participated in this study. Their mean age was 31.9 and their mean years of education were 17.3. All subjects performed the Arabic and the English versions of Stroop test. Performance showed no differences between the English and the Arabic versions of the Stroop test. Equivalency data between the two versions of Stroop test are provided. The availability of this data will help us to provide a normative data for the Saudi Committee of Health Education, and in carrying out research on frontal lobe function

The Role of Managerial Accountant in the Measurement of Managerial Performance at the Jordanian Industrial Companies

The study aimed to define  managerial accountant role in the measurement of managerial performance, where researcher used the questionnaire to measure performance and the study sample consist of  managers and accountants located in the middle management who amounted to 156 individuals distributed on the industrial companies registered at Amman stock exchange (ASE). The researcher found a role for each of the quality, cost, and added economical value measurements, as well as for customer satisfaction on the managerial performance at Jordanian industrial companies. The researcher recommended to increase the concern and attention of training employees at the managerial section and managerial accountant, and increase the management awareness, in order to improve the accounting methods and upgrade the level of managerial accountant, taking into account the role of managerial accountant in the accounting quality used in the middle management. Keywords:Managerial accountant, costs system, performances quality, added economical value, customers satisfaction

The Impact of Creative Accounting and Auditing on Business Administration and Maximizing the Value of Business

According to the extreme significance of accounting information, the increasing number of users and its significant role in decision making, this study aims to highlight the seriousness of creative accounting and its impact on decision making which affects the profits and thus to maximize the value of business as using accounting can uncover fraud and manipulation of financial statements, resulting the lack of credibility and fairness of published financial statements, from a creative accounting perspective. The creative accounting in considered a contrary to the ethics and behavior of profession as well as a way of manipulation and embezzlement. Thus, the researcher aimed to introduce its methods and ways and its impact on business profits to enable the reader to recognize it very well. As for the contemporary conditions in business world in beautifying some financial information for the sake of improving the financial state in the view of investors in terms of profitability and financial position for the purpose of achieving personal targets, those administrations tend to employ creative accounting exploiting the diversity of accounting alternatives that can be counted upon in financial statements preparation; obviously, this will negatively affect the credibility of these statements and misdirect users. The role of auditor comes in detecting manipulation, preventing it, and reducing its effects due to the importance of auditing in detecting such manipulation in statements and financial reports

Bankruptcy Prediction Using Multilayer Perceptron Neural Networks In Jordan

This study attempts to develop bankruptcy prediction model for the Jordanian industrial sector with a recent approach—neural networks. The multilayer perceptron neural network (MPNN) approach was used to develop the bankruptcy prediction model for the Jordanian industrial companies for the period from 2000 to 2015. The samples have been divided into two subsets: the first set for developing or building the model, made up of 14 companies, of which 7 are bankrupt and 7 are non-bankrupt; while the second is a hold-out sample for testing the model, made up of 18 companies, of which 9 are bankrupt and 9 are non-bankrupt. The main variables in predicting bankruptcy were ten financial ratios. The results show that the accuracy rate of final prediction model is found to be 100 percent. While the hold-out sample testing provides that the model correctly predicted all 18 test cases

The Role of the 28 Modified Income and Sales Tax Law for the Year 2009 in Reducing Tax Evasion

This study aims to find out the role of the exemptions granted for companies to reduce tax evasion, the size of sales and their role in reducing evasion, and the role of the legal form and the development of moral awareness in reducing tax evasion.  The researcher distributed 56 questionnaires to the competent authorities in the Income Tax Department. It was found, through statistical treatment that, there is a role country’s of the exemptions and sales, the legal nature, and the development of moral awareness in reducing tax evasion. It is recommended to increase ethical and religious awareness of taxable categories through workshops and seminars to encourage community members to participate responsibly, and to work to achieve Tax Justice, which helps to develop satisfaction of the tax among tax community members. Keywords: Income, Sales Tax Law, Tax Evasion

Legal framework for protecting computer programs in the ambit of intellectual property : a comparative study between Iraqi law (civil law) and English law (common law)

PhD ThesisThe purpose of this thesis is to test the ability of Iraqi law to protect right holders of computer programs and the programs themselves. Comparison is made between Iraq’s Author’s Right Act 1971, as amended in 2004, and English law- especially Copyright, Designs, and Patent Act 1988, as amended. Examining the effectiveness of the rules in both laws for protecting CPs entails four main areas: the nature and legal status of computer programs, the scope of copyright protection guaranteed for computer programs by the legislation, other legal ways of protecting programs and harmonisation between European Union copyright laws and Iraqi author right law. The methodology is mainly doctrinal /comparative. Accordingly, this study has been divided into six chapters. Chapter One contains the general introduction and covers the main features for Iraq as a developing country and the study’s background; its importance, aims and goals, and methodology. Chapter Two examines the nature and legal status of computer programs. Many questions are raised in relation to their nature: are computer programs tangible or intangible things? goods, services, or something else? Should property subsist and if so which kind of property, if programs do not fit recognised kinds of private property, can they be deemed a sui generis? Finally, evaluation the ability of “property” as a way to protect the investment of CPs in Iraq. Chapter Three, test the provisions of copyright and author’s right in English law, Iraqi law and references other laws - US, French, and Egyptian. Iraqi law and the UK law deem computer programs to be a literary works, protected by author’s right/copyright. Iraqi law has started to be consistent with the WTO and TRIPs Agreement. Questions arise regarding the sufficiency of copyright/author’s right to protect computer programs. If not adequate, would other methods provide preferable protection? Chapter Four examines other techniques for protection: patents, contractual terms, trade secret law and trade marks. Chapter Five aims to make harmony between Iraqi laws, international laws and European Directives, to link Iraq with the communities which preceded it in the area of intellectual property. As well as legislation, there is scope for judicial harmonisation using s1 (3) of Iraqi Civil Code. Finally, Chapter Six presents the main results and conclusions and makes recommendations as to for improving the current legal situation.Iraqi Governmen

Fabrication And Characterization Of Electrochemically Formed Nanocrystalline Porous Si And Gaas [TA418.9.N35 B152 2008 f rb].

Bahan hablur nano berjalur tenaga terus dan tak terus (poros silicon, PS dan poros GaAs, π-GaAs) telah difabrikasi dan ciri-ciri optic mereka telah dikaji dengan mendalam. Indirect and direct band gap nanocrystalline materials (porous silicon, PS and porous GaAs, π-GaAs) have been fabricated and their optical properties were extensively studied. In this work, two approaches to manufacture these materials are employed

The impact of the use of e-commerce accounting on the reduction of totalmarketing costs in the telecommunications sector

After the dramatic developments in the areas of trade and market jam with multiple and diverse companies and products as well as the strong competition among these companies to achieve profit, e-commerce emerged as one of the means of modern commerce that contributedsignificantly to change the future of business and facilitating the process of buying and selling online more efficiently leading tostrengthen the competitive position of companies through its role in marketing electronic products, facilitating the process of obtaining products and services by customers on specific time and reducing the cost of marketing at the least possible limit. The multiple marketing costs are an important part of the total cost of the final product. Most companies achieve their goals not only by production but also by marketing their products properly. So, the interest in marketing costs of and following all roads to contribute to help the management in the process of planning and drawing up salespolicies to make it easier to control costs and assist the department of making in talking the proper decisions related to the marketing activity which heavily affect the level of company’s sales and earnings. Keywords: communication, e-commerce, technology, marketing cos

Pre and Post-Merger Impact on Financial Performance: A Case Study of Jordan Ahli bank

This paper attempts to analyze the pre and post-merger impact on financial performance of Jordan Ahli bank. To achieve this aim, two research methods used to compare pre-post-merger financial performance; first, comparison and analysis of ratios are used to compare the performance of Jordan Ahli bank during the pre-merger period (2001-2004) and post-merger period (2006-2009). MS Excel 2010 was used to calculate ratios and SPSS software to analyze. Second, paired sample t-test determines the significance differences in financial performance before and after the merger activity. The results of this study show that 5 Out of 12 ratios (41.67%) significantly improved after the merger to Jordan Ahli bank, while 3 ratios (25%) improved but insignificantly, in the other hand 3 ratios (25%) significantly deteriorated after merger, while 1 ratio (8.33%) insignificantly deteriorated after merger. This shows that merger has improved performance of Jordan Ahli bank with a total percentage (66.67%). On the basis of findings, we concluded that financial performance of merger Jordan Ahli bank insignificantly improved in the post-merger period. Post-merger leverage, efficiency ratios significantly improved, while cash flow ratio insignificantly improved. In addition, liquidity ratios includes 5 ratios, 4 ratios significantly deteriorated after merger except investment to total assets deteriorated but insignificantly, while net credit facilities to total deposits (Gross advances to total deposits) improved but insignificantly. Keywords: Merger, Banking sector of Jordan, Financial Performance, paired t-test, Jorda