The Effectiveness of the Accounting Information System Under the Enterprise Resources Planning (ERP)

This study aimed to identify the effectiveness of the accounting information system for companies that adopting "Enterprise Resource Planning (ERP)" systems, and its relationship with the quality of accounting outputs (information) and the internal control. To achieve the goal of this study, the researcher chooses companies that located in Al Hassan Industrial Zone, particularly companies that uses ERP systems. A questionnaire designed and distributed to a sample of accountants and financial managers who works at such companies. The researcher used means and frequencies to describe the sample of the study and the questionnaire responses besides t test to test the hypotheses of this study. The results showed that the integration of accounting information system within the ERP system improving the quality of accounting outputs and the internal control in companies. More studies are required on this field to support the result of current study and to expand the accounting literature on this issue. Companies also recommended  to adopt ERP systems because it will improve their performance. Key Words: Accounting, ERP systems,  Internal Control, Quality of Information

Radium Dial Watches

This slide presentation for the Natural Sciences Poster Session at Parkland College summarizes the history of radium dial watches, including the Radium Girls, and explores whether radium dial watches might still be dangerous

Optimizing Building Envelopes Performance by Using Photovoltaic Cells

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/77392/1/AIAA-2005-5626-504.pd

Syrian Civil Society during the Peace Talks in Geneva: Role and Challenges

Syrian civil society witnessed a new birth in 2011 following decades of hibernation due to oppression. The fast growth and maturity of civil society organizations gave them the opportunity to occupy a formal space in the ongoing peace talks in Geneva. The presence of the Women’s Advisory Board, the Civil Society Support Room, and the recently established Experts Room during the peace talks in the Palais de Nations allows them to influence the negotiation process. This article is the first published documentation of the role of civil society in the peace process and the challenges that face these talks

Insurance Diversification and Total Risk

This paper investigates the effects of the diversification of insurance companies on their total risk by controlling size, capital and profitability on a sample, which includes all listed insurance companies in the Amman stock exchange for the period of 2009-2018. The results demonstrate that the diversification, size, capital ratio and profitability have a significant negative effect on total risk. Keywords: insurance companies, diversification, total risk. DOI: 10.7176/EJBM/12-15-07 Publication date:May 31st 202

Arab American Muslims’ Attitudes Toward Seeking Mental Health Services: The Roles of Acculturation, Religion, and Cultural Beliefs

The purpose of this study was to identify the relationship between acculturation, religion, cultural beliefs, and attitudes toward seeking mental health services among Arab American Muslims. A total of 280 participants were surveyed for this study. Regression analysis was conducted to explore relationships among the variables; the alpha level was set at .05. The first research hypothesis was accepted as it showed statistical significance in the relationship between attitudes toward seeking mental health services and demographic variables. The standardized regression coefficients, or beta coefficients ranged from -.008 for gender to .24 for marital status, R=.31 (P\u3c.05). Two variables were significant at the .05 level (marital status, and health insurance). The second hypothesis was also accepted as it showed relationship between attitudes toward mental health services and acculturation, religion and cultural beliefs; the standardized regression coefficients, or beta coefficients ranged from .05 for cultural beliefs to a -.25 for religion, R=.44 (P\u3c.05). The variables of acculturation and religion were significant at the .01 level. Cultural beliefs were not significant at .05 level

Extracting cold energy from back-filled zones to pre-freeze new mining zones in Canadian uranium mines: numerical modeling and experimental validation

Abstract: Athabasca basin in northern Saskatchewan is the home to high-grade uranium ores – known as the Saudi Arabia of the uranium world. McArthur River and Cigar Lake mines are two underground mines located in the Athabasca basin in northern Saskatchewan. Due to high uranium content and weak ground structure, the uranium ore is extracted using special mining techniques, namely raise boring in McArthur River and jet boring in Cigar Lake mine, in which the ground/orebodies need to be frozen before it is excavated. The artificial ground freezing (AGF) system employs a refrigeration plant to produce brine (calcium chloride) at -30?C to freeze the ground by pumping it to the coaxial/bayonet tube heat exchangers installed in the drill holes. As the mine progresses, orebody in the old zones depletes, and new zones need to be developed. The depleted zone typically had been frozen for several years, for which ground temperature reaches close to brine temperature. This paper explores a novel idea of extracting “coolth” energy from the depleted zones to pre-freeze new zones. This could potentially shorten the overall freezing time in the new zone and reduce overall energy consumption and its associated carbon footprint. The concept is tested using a laboratory-scale AGF facility at McGill University. A mathematical model is also developed and validated against experimental data. The model is then used to simulate mine field conditions. The results suggest that the pre-freezing technique can shorten the total freezing time from 9 to 7 months with potential energy savings of up to 37%. Future work will focus on design improvement, techno-economic analysis, and possible implementation.Communication présentée lors du congrès international tenu conjointement par Canadian Society for Mechanical Engineering (CSME) et Computational Fluid Dynamics Society of Canada (CFD Canada), à l’Université de Sherbrooke (Québec), du 28 au 31 mai 2023

Should Female Prostitution Be Legalized? An Opinion Survey of Jordanian Citizens Living in the United States

Prostitution is a worldwide phenomenon in which different cultures attempt to control and regulate sex work often with terrible consequences. The purpose of the current study is to examine the opinions of Jordanian citizens living in the United States concerning the legalization of prostitution. To provide a better understanding of prostitution in the Middle East, this research explores the opinions of Jordanian citizens on the legalization of prostitution in the Middle East. The research asks participants about prostitution as it relates to health, victimization, and the marginalization of prostitutes, as well as the ways in which prostitutes lack protection through society’s safety nets. Previous research suggests that positive changes in society’s opinions regarding prostitution can lead to better lives for sex workers, their families, and society in general. Some of the benefits include quality health care, reduction in diseases including STDS, safety from acts of violence and exploitation, as well as the availability of greater legal protections for sex workers. Data were collected using an online survey administered through Qualtrics. The online survey consisted of 20 mostly closed-ended questions. The findings revealed that nearly all of the respondents have negative attitudes about prostitution believing that sex work exploits vulnerable women. In addition, the majority of respondents view prostitutes as immoral, “weak”, and irreligious

The Extent of Using Financial and Non-Financial Measures in Evaluating Branches Performance of Commercial Banks in Jordan A field Study According to Internal Auditors Viewpoint

The aim of study is to identify the extent of using financial and non-financial measures in evaluating the performance of branches of commercial banks according to internal auditors viewpoint. To achieve this aim of, a questionnaire was developed and distributed to a targeted sample of (90) respondents, out of which (77) were approved for analysis and consideration, i.e. around 86% of distributed questionnaires. Frequencies and means were used to describe the study sample and (t test) was used at the degree of confidence (95%) to test the hypotheses of the study. Among the most important findings, the study concluded that there is a use of financial measures in evaluating the performance of bank branches and not using non-financial measures in the evaluation. Based upon this result, a set of recommendations are to be conceded by the internal auditors including the need of administrations in Jordanian banks for more attention and support of non-financial measures in evaluating the performance of branches in the commercial banks. Keywords: Financial, Non-financial measures, Performance Evaluation, Commercial banks

A Corpus-Based Study of Conjunction Used in Academic Writing by Saudi ESL Learners

The purpose of this paper was to investigate the frequency of English connectors usage in the writing of pre-intermediate learners of ESL and present findings based on a quantitative approach methodology. Furthermore, the data was monitored within a short corpus built from written essays by ESL students of King Saud University. Other research related to Saudi students’ writing has tackled the ‘underuse’, and ‘overuse’ of connectors despite their investigation of causes, this study limited itself to the analysis of both stages that calculated both the frequency of items either the basic and advanced as long as their underuse and overuse. This study used the quantitative method because it is appropriate to measure the frequency of using connectors by students. The results showed that both stages prove the underuse of academic connectors such as (moreover, however, and furthermore). On the other hand, the result illustrated a fundamental overuse of a wide range of basic connectors such as (also, but, so, and, with, etc.). The findings offer no evidence of reason beyond the avoiding of some connector usage as it is not the primary aim of this paper