The Extent of Implementing Responsibility Accounting Features in the Jordanian Banks

This study aims to identify the extent of implementing responsibility accounting in the Jordanian banks. And the data of the study was collected by distributing 55 questionnaires on the sample of the study which represented the employees of the Jordanian banks from different administrative levels as general managers, departments’ managers, the branches’ managers and ordinary employees.  Fifty questionnaires were retrieved. After data was analyzed using  SPSS, the study concluded that the Jordanian banks commit to the application of  the potential  responsibility accounting regarding  the division  of the  organizational structure into centers of responsibilities, the authorization the mangers of the responsibility centers with clear powers, the distribution of costs and the revenues to responsibility centers according to the  center’s ability and validity, the  previous linking  of  the estimated budgets with the responsibility center, using the budgets for control and the performance evaluation through comparing the actual  performance with the planned one for each responsibility center, preparing reports which analysis the deviations of the real performance of the plan, the existence of system of incentives correlated with the results of the responsibility centers but  these banks do not commit to some details of these  potentials  as not every responsibility center perform one type of activity, non-participation of the employees of the  responsibility center in preparing the center’s budget according to every one’s work, the reports’ lack of interest of the  responsibility center’s performance regarding the non-financial aspects, and the employees’  non-satisfaction  of the system of the incentives used in their banks. And the study came up with a number of recommendations as follows: the necessity for the  Jordanian banks to involve  all the employees who work  in the centers of responsibility in setting goals and preparing the  estimated budgets of their centers according to every one’s specialization and potentials, the necessity  of   cooperation between the Central Bank, The Association of  Banks and the administrations of the banks  in developing  a guide to be recommended for application in the Jordanian banks  includes the objectives, features and the advantages of using the responsibility accounting, the necessity of the professional associations as the association of  banks  to encourage the banks to use  the other modern methods of the administrative accounting in their business  as the application of Activity Based Costing system (ABC), Activity-Based budgeting  System (ABB) and the  Balance Score card (BSC). Keywords: Centers of Responsibility, Estimated Budgets, the control, Evaluation of performance, Report of the performance, Responsibility Accounting

Evaluating the Reliability of the Internal Control on the Computerized Accounting Information Systems: An Empirical Study on Banks Operating in Jordan.

This study aimed to evaluate the reliability of the internal control methods on the computerized information systems in banks operating in Jordan. And to achieve this aim, a questionnaire was designed and distributed to the random sample of the study which consisted of 50 respondents of the managers and the employees of the computer units and the branches’ managers and the financial managers in the banks operating in Jordan. After the questionnaire items had been analyzed using the Statistical Package for the Social Sciences(SPSS) , it was concluded that the methods of the internal control used in the banks operating in Jordan were reliable because they met the requirements of the availability principle of the system; they adopted  policies and control and precautionary procedures to reduce the system’s  downtime as possible ,  they met the requirements of the security principle of the system through the protection against the physical and logical access and the protection of the personal computers and the networks.  And they also met the requirements of the principle of the maintenance and the adjustment   in terms of the existence of a strategic plan of maintenance, periodic evaluation of the system, and the use of the proper procedures of documentations and finally they met the requirements of integration where the banks adopted control procedures on the sources of data, the input , the processes , the outputs and the transfer operations  .   The researcher recommended the importance of the participation of the different categories of employees in developing and adjusting the accounting information systems and the bank’s concentration on raising the employees’ awareness of the importance of the control procedures and their goals before being trained to follow them.   The researcher also recommended applying the responsibility accounting principle in the control of the systems inside the bank where the committed employees are awarded and the uncommitted ones are penalized.   Keywords: availability, computerized accounting information systems, integration, possibility of maintenance and adjustment, reliability, security

The Risks of Using Computerized Accounting Information Systems in the Jordanian banks; their reasons and ways of prevention

This study aimed to identify the risks of computerized accounting information systems in the Jordanian banks, their reasons and ways of prevention. To achieve this, a questionnaire was designed and distributed to a sample consisted of 63 respondents who work as assistants of the general managers, managers of  departments, branch managers and their assistants and the employees in the Jordanian  banks. After data was analyzed using SPSS, it was concluded that there were risks threatened the security of the accounting information systems in the Jordanian banks; regarding the employees as the employees’ entry of bad data intentionally, risks regarding viruses’ entry into these systems, risks regarding the internal control as the unauthorized to see the outputs, and risks regarding natural and unnatural disasters done by human. And the study concluded that one of the most important for having these risks is the bank’s employees’ lack of experience in keeping the information’s security which are represented in lack of employees’ training on using the means of protecting the accounting systems before starting their work and the lack of a suitable system of recruitment that appoints the appropriate person in the appropriate place. The study recommended  some procedures to be used by the banks to reduce the effects of the risks of the computerized accounting systems as the administration of bank’s updating the means of protection according the technological development continuously and keeping substitute copies of information in a safe and far places, carrying out procedures to protect the computerized accounting information system by insuring a close and fire-resistance place (physical protection) and developing and implementing a system of internal control characterized by strength. The study also recommended the following: the necessity to increase the Jordanians’  banks interest in developing effective internal control systems of the computerized accounting information systems, the necessity  of the Jordanian banks to keep up with the continuous technological developments, and to hold continuous training courses to the new and old employees; to show the importance of their commitment to the control procedures regarding the safety and security of the computerized accounting systems and to train them on these procedures.   Keywords: The computerized accounting information systems, The internal control, The risks of the accounting information systems, The security of the accounting information systems

Evaluating the Status of the Accounting System in the Small and Medium Enterprises in Jordan

This study aimed to identify the status of accounting system in the small and medium enterprises in Jordan.  To achieve this aim, a questionnaire was designed and distributed into 100 respondents of owners of small and medium enterprises in Jordan where 80 questionnaires were retrieved and analyzed statistically.  The study concluded that these enterprises lack of requirements of the good accounting system; these enterprises do not employ accountants but they get help from an external accountant where there is a need and these enterprises do not also have appropriate set of documents and do not keep suitable records. And these enterprises prepared only income statement and balance sheet and ignore preparing cash flows statement  and mentioning disclosures. In addition, these enterprises do not audit their accounts at a legal audit office and they do not adapt any of computerized accounting systems. Keywords: accounting system, documents,  financial statements, qualitative characteristics of accounting information, small and medium enterprises

Usporedba modela “neuronskih mreža i višestrukih linearnih regresija” za opisivanje odbacivanja mikroonečišćivala membranama

A rejection process of organic compounds by nanofiltration and reverse osmosis membranes was modelled using the artificial neural networks. Three feed-forward neural networks based on quantitative structure-activity relationship (QSAR-NN models) characterised by a similar structure (twelve neurons for QSAR-NN1, QSAR-NN2, and QSAR-NN3 in the input layer, one hidden layer and one neuron in the output layer), were constructed with the aim of predicting the rejection of organic compounds. A set of 1394 data points for QSAR-NN1, 980 data points for QSAR-NN2, and 436 data points for QSAR-NN3 were used to construct the neural networks. Good agreements between the predicted and experimental rejections were obtained by QSAR-NN models (the correlation coefficient for the total dataset were 0.9191 for QSAR-NN1, 0.9338 for QSAR-NN2, and 0.9709 for QSAR-NN3). Comparison between the feed-forward neural networks and multiple linear regressions based on quantitative structure-activity relationship “QSAR-MLR” revealed the superiority of the QSAR-NN models (the root mean squared errors for the total dataset for the QSAR-NN models were 10.6517 % for QSAR-NN1, 9.1991 % for QSAR-NN2, and 5.8869 % for QSAR-NN3, and for QSAR-MLR models they were 20.1865 % for QSAR-MLR1, 19.3815 % for QSAR-MLR2, and 16.2062 % for QSAR-MLR3). This work is licensed under a Creative Commons Attribution 4.0 International License.Postupak odbacivanja organskih spojeva nanofiltracijom i membranama reverzne osmoze modeliran je umjetnim neuronskim mrežama. Konstruirane su tri neuronske mreže zasnovane na kvantitativnom odnosu strukture-aktivnosti (QSAR-NN modeli) karakterizirane sličnom strukturom (dvanaest neurona za QSAR-NN1, QSAR-NN2 i QSAR-NN3 u ulaznom sloju, jedan skriveni sloj i jedan neuron u izlaznom sloju), s ciljem predviđanja odbacivanja organskih spojeva. Za izgradnju neuronskih mreža upotrijebljeni su skupovi od 1394 podatkovnih točaka za QSAR-NN1, 980 podatkovnih točaka za QSAR-NN2 i 436 podatkovnih točaka za QSAR-NN3. Dobre usklađenosti između predviđenih i eksperimentalnih odbacivanja dobivene su modelima QSAR-NN (korelacijski koeficijent za ukupni skup podataka bio je 0,9191 za QSAR-NN1, 0,9338 za QSAR-NN2 i 0,9709 za QSAR-NN3). Usporedba neuronskih mreža i višestrukih linearnih regresija zasnovanih na kvantitativnom odnosu struktura-aktivnost “QSAR-MLR” otkrila je superiornost modela QSAR-NN (korijenske srednje kvadratne pogreške za ukupni skup podataka za modele QSAR-NN bile su 10,6517 % za QSAR-NN1, 9,1991 % za QSAR-NN2, i 5,8869 % za QSAR-NN3, a za modele QSAR-MLR 20,1865 % za QSAR-MLR1, 19,3815 % za QSAR-MLR2, i 16,2062 % za QSAR-MLR3). Ovo djelo je dano na korištenje pod licencom Creative Commons Imenovanje 4.0 međunarodna

Neural network for prediction solar radiation in Relizane region (Algeria) - Analysis study

The global solar radiation prediction is the most necessary part of the project and performance of solar energy applications. The objective of the present work is to predict global solar radiation (GSR) received on the horizontal surface using an artificial neural network (ANN). For the city (Relizane) in the west region of Algeria. The inputs used in the neural network are: time (h), day, month, year, temperature (k), relative humidity (%), pressure (mbar), wind speed (m/s), wind direction (°), and rainfall (kg/m2). The neural network-optimal model was trained and tested using 80 %, and 20 % of whole data, respectively. The best results were obtained with the structure 10-25-1 (10 inputs, 25 hidden, and 1 output neurons) presented an excellent agreement between the calculated and the experimental data during the test stage with a correlation coefficient of R = 0.9879, root means squared error of RMSE = 47.7192 (Wh/m2), mean absolute error MAE = 27.7397 (Wh/m2), and mean squared error MSE = 2.2771e+03(Wh/m2), considering a three-layer Feedforward neural network with Regularization Bayesienne (trainbr)  training algorithm, a hyperbolic tangent sigmoid and linear transfer function at the hidden and the output layer, respectively. The results demonstrate proper ANN’s predictions with a root mean square error (RMSE) of less than 0.50 (Wh/m2) and coefficient of correlation (R) higher than 0.98, which can be considered very acceptable. This model can be used for designing solar energy systems in the hottest regions

Metoda potpornih vektora u procjeni utjecaja karakteristika unaprijednih osmotskih membrana na zadržavanje organskih molekula

The forward osmosis (FO) process is currently being studied more despite other energy-consuming processes. In addition, several works show the performance of FO membranes as its major challenges, the study of the rejection of different molecules, energy consumption, and modelling of different objectives related to this process. The main purpose of our study was to evaluate the impact of the FO membranes characteristics on the rejection of organic molecules (neutral) by modelling of the latter. However, the current work deals with the application of Support Vector Machines (SVM) for predicting the rejection of organic molecules (53) by the FO membranes. In addition, the SVM model was compared with two other models: Artificial Neural Network (ANN) and Multiple Linear Regression (MLR). The coefficient of correlation (R) for the testing data was applied to display the best SVM model. The SVM model generated with Radial Basis Function (RBF) as the kernel function showed the best R value equal to 0.8526. MLR and ANN models had R values of 0.7630 and 0.8723, respectively.Proces unaprijedne osmoze (FO) trenutačno se učestalo proučava, a glavne su tematike zadržavanje različitih molekula, potrošnja energije i modeliranje samog procesa. Glavna svrha ovog istraživanja bila je, primjenom modeliranja, procijeniti utjecaj karakteristika FO membrana na zadržavanje neutralnih organskih molekula. Rad je fokusiran na primjenu metode potpornih vektora (engl. Support Vector Machines, SVM) za predviđanje zadržavanja organskih molekula (53) FO membranama. Razvijeni SVM model uspoređen je s dva druga modela: modelom umjetne neuronske mreže i modelom višestruke linearne regresije. SVM model generiran uz radijalnu baznu funkciju pokazao je najbolju vrijednost koeficijenta korelacije u iznosu 0,8526. Vrijednosti koeficijenta korelacije kod modela umjetne neuronske mreže i modela višestruke linearne regresije iznosile su 0,7630, odnosno 0,8723

Modeliranje adsorpcije metana, dušika, ugljikova dioksida te njihovih binarnih i ternarnih smjesa na aktivnim ugljenima pomoću umjetne neuronske mreže

This work examines the use of neural networks in modelling the adsorption process of gas mixtures (CO2, CH4, and N2) on different activated carbons. Seven feed-forward neural network models, characterized by different structures, were constructed with the aim of predicting the adsorption of gas mixtures. A set of 417, 625, 143, 87, 64, 64, and 40 data points for NN1 to NN7, respectively, were used to test the neural networks. Of the total data, 60 %, 20 %, and 20 % were used, respectively, for training, validation, and testing of the seven models. Results show a good fit between the predicted and experimental values for each model; good correlations were found (R = 0.99656 for NN1, R = 0.99284 for NN2, R = 0.99388 for NN3, R = 0.99639 for Q1 for NN4, R = 0.99472 for Q2 for NN4, R = 0.99716 for Q1 for NN5, R = 0.99752 for Q3 for NN5, R = 0.99746 for Q2 for NN6, R = 0.99783 for Q3 for NN6, R = 0.9946 for Q1 for NN7, R = 0.99089 for Q2 for NN7, and R = 0.9947 for Q3 for NN7). Moreover, the comparison between the predicted results and the classical models (Gibbs model, Generalized dual-site Langmuir model, and Ideal Adsorption Solution Theory) shows that the neural network models gave far better results. This work is licensed under a Creative Commons Attribution 4.0 International License.U ovom radu ispitana je primjena neuronskih mreža u modeliranju procesa adsorpcije smjese plinova (CO2, CH4 i N2) na različitim aktivnim ugljicima. Izrađeno je sedam modela neuronskih mreža, karakteriziranih različitim strukturama s ciljem predviđanja adsorpcije smjesa plinova. Za testiranje neuronskih mreža primijenjen je skup od 417, 625, 143, 87, 64, 64 i 40 podatkovnih točaka za NN1 do NN7. Od ukupnih podataka 60 %, 20 % i 20 % rabljeno je za obuku, validaciju i testiranje sedam modela. Rezultati pokazuju dobar odnos predviđenih i eksperimentalnih vrijednosti za svaki model; pronađene su dobre korelacije (R = 0,99656 za NN1, R = 0,99284 za NN2, R = 0,99388 za NN3, R = 0,99639 za Q1 za NN4, R = 0,99472 za Q2 za NN4, R = 0,99716 za Q1 za NN5, R = 0,99972 za Q3 za NN5, R = 0,99746 za Q2 za NN6, R = 0,99783 za Q3 za NN6, R = 0,9946 za Q1 za NN7, R = 0,99089 za Q2 za NN7 i R = 0,9947 za Q3 za NN7). Dodatno, usporedba predviđenih rezultata i klasičnih modela (Gibbsov model, generalizirani Langmuirov model i teorija idealne adsorpcije otopine) pokazuje da su modeli neuronskih mreža dali daleko bolje rezultate. Ovo djelo je dano na korištenje pod licencom Creative Commons Imenovanje 4.0 međunarodna