Soft-boiled Speech: a Contrastive Analysis of Euphemisms in Algerian and Jordanian Arabic

The present contrastive study is geared mainly towards probing into the euphemistic language that Algerian and Jordanian Arabic speakers resort to when certain tabooed topics and concepts are brought to the fore. Intriguingly, such an analysis was done in the light of Brown and Levinson's Politeness Theory. To this end, the data were elicited by dint of two questionnaires which were prepared by first collecting the needed euphemisms from the native speakers of the two dialects under scrutin

The Effect of Financial Leverage & Systematic Risk on Stock Returns in the Amman Stock Exchange (Analytical Study – Industrial Sector)

This study aims at evaluating the relationship between stock returns in industrial companies listed on Amman Stock Exchange (ASE) and each of the systematic risk and financial leverage. Stock returns (Rit) are measured through the equation of returns divided by acquisition period. Whereas, systematic risk is measured by beta coefficient (?) using the market model, while the financial leverage (Lev) is expressed by debt ratio. Data concerning the variables of the study were collected comprising 48 industrial companies listed in Amman Stock Exchange for the period between January 2000 and December 2009. This task was accomplished in order to determine the relationship between stock returns as a dependent variable, and each of the systematic risk & financial leverage as independent variables. It should be noted that the study shows a statistically significant relationship between dependent variable and independent variables, it also found that these independent variables explain the 4.4% percentage of variation in stock returns in the industrial companies listed in Amman Stock Exchange. The results revealed by the study model were contradictory, and do not match very well with the previous studies that have been conducted on more developed stock markets. Moreover, the direction of some independent variables and it relationship with the dependent variable were different from the hypothetical relationship, given the example of the relationship between systematic risk represented by beta coefficient and stock returns. However, these results correspond very well with studies conducted on developing markets. Keywords: Returns, Systematic Risk, Financial Leverage, Amman Stock Exchange, Industrial Sector

The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan

The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept. This study’s sample consists of 16 banking institutions listed on the Amman Stock Exchange (ASE) and 64 observations from December 2018 to July 2021. A multiple linear regression model was used to evaluate the hypotheses, and the results show that COVID-19 had a substantial beneficial influence on conditional conservatism in the Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of conservatism becomes more significant, as more trustworthy accounting information allows investors to properly judge a company’s past and future performance. The research suggests that the relevant authorities offer instructions for accountants that may be used in practice to attain the appropriate degree of accounting conservatism, under international standards and local laws and regulations. The current study is the first to be conducted in a developing nation, such as Jordan, and the findings may be useful to other developing nations

Using the balanced scorecard scale in building, a four-track measurement model to predict the intellectual capital of industrial stockholder companies listed on the Amman stock exchange for the period (2016–2020)

The goal of this study was to investigate the use of the balanced scorecard scale in the development of a four-track measuring model to estimate the intellectual capital of industrial joint stock businesses listed on the Amman Stock Exchange. The sample for this study is made up of 59 industrial public joint stock businesses registered on the Amman Stock Exchange (ASE) between 2016 and 2020. A multiple linear regression analysis using EVIEWS software and the findings suggest that the balanced scorecard has a favourable influence on intellectual capital from the financial, customer, internal-business-process, learning, and growth perspectives. According to the study, make suggestions based on the results of our inquiry to increase the intellectual capital of these companies. This might involve revising the company's human capital management methods, strengthening customer relationships, or concentrating more on innovation and learning. The current study is the first of its kind to be conducted in a developing nation, such as Jordan, and the findings might be useful to other underdeveloped nations

Intelligent Cooperative Adaptive Weight Ranking Policy via dynamic aging based on NB and J48 classifiers

The increased usage of World Wide Web leads to increase in network traffic and create a bottleneck over the internet performance.  For most people, the accessing speed or the response time is the most critical factor when using the internet. Reducing response time was done by using web proxy cache technique that storing a copy of pages between client and server sides. If requested pages are cached in the proxy, there is no need to access the server. But, the cache size is limited, so cache replacement algorithms are used to remove pages from the cache when it is full. On the other hand, the conventional algorithms for replacement such as Least Recently Use (LRU), First in First Out (FIFO), Least Frequently Use (LFU), Randomised Policy, etc. may discard essential pages just before use. Furthermore, using conventional algorithms cannot be well optimized since it requires some decision to evict intelligently before a page is replaced. Hence, this paper proposes an integration of Adaptive Weight Ranking Policy (AWRP) with intelligent classifiers (NB-AWRP-DA and J48-AWRP-DA) via dynamic aging factor.  To enhance classifiers power of prediction before integrating them with AWRP, particle swarm optimization (PSO) automated wrapper feature selection methods are used to choose the best subset of features that are relevant and influence classifiers prediction accuracy.   Experimental Result shows that NB-AWRP-DA enhances the performance of web proxy cache across multi proxy datasets by 4.008%,4.087% and 14.022% over LRU, LFU, and FIFO while, J48-AWRP-DA increases HR by 0.483%, 0.563% and 10.497% over LRU, LFU, and FIFO respectively.  Meanwhile, BHR of NB-AWRP-DA rises by 0.9911%,1.008% and 11.5842% over LRU, LFU, and FIFO respectively while 0.0204%, 0.0379% and 10.6136 for LRU, LFU, FIFO respectively using J48-AWRP-DA

The Governance Capability to Support Accounting & Financial Disclosure in the financial Statements (Case Study – Industrial Sector)

In the last years we can see increased in attention of disclosure & transparency, because it have an important role to providing the necessary information that will help to improve & understand the financial instrument and improve the joint-stock companies performance in order to provide specific information to be used .then the companies can take the appropriate accounting policies and the best way to risk management, because all the investors need to  achieve those goal and maximization wealth in legitimate ways.   This study reached to the existence of the basis of an arbitrator & effective governance rules through fit the requirements of the rules of governance with the amount of disclosed in the joint-stock companies under study, that provide a regulatory framework that will help to give an effectively controls all aspects of governance and corporate performance and provide clear legislation sets out the responsibilities to ensure that the interests of public in joint-stock companies.   The study proved the existence of an effective working mechanism between stakeholders and the Board of Directors to provide continuity of the company and provide an opportunity for stakeholders to get proper compensation when their rights are violated.   Keywords: Governance, Disclosure, Transparency, Financial Statement, Joint-stock Companies, Industrial Secto

The Effects of the Global Financial Crisis on the Tourism Sector (Analytical study: Jordan)

Despite of the remarkable prosperity witnessed by the Jordanian tourism sector since early 2004, and growing the contribution in the national economy, but the negative effects of the global financial crisis which broke out in the second half of 2008 and gripped on the global economy, has affected this sector and others sectors. And the implications of the crisis began on the tourism sector to emerge since December 2008, where the number of the arrivals tourists to Jordan dropped in that month by to 15% compared to the same month of 2007. This study aimed to highlight and analyze repercussions of the global financial crisis on the tourism sector in Jordan, through clarify the nature of the current crisis, and select the channels their impact on the tourism sector, as well as discuss the foundations of the ways to help the sector out of the crisis. The study concluded to the significant effect of each of the median income & relative prices on tourism demand, while not find significant evidence of the impact of the exchange rate, and confirmed by the results on a high elasticity of demand for tourism relative prices. The study predictions pointed out to the decrease rate of the influx of tourists to Jordan, from all countries in the world and finally the study provided ??a number of recommendations for policy-makers regarding the demand and supply beside me, and the role of government in helping the tourism sector to exit from the crisis. Keywords: (UNWTO) The United Nations World Tourism Organization, (JIB) Jordan Investment Board, (GDP) Gross Domestic Product, (JTB) Jordan Tourism Board, (CBJ) Central Bank of Jordan, Tourism Secto

المكان في شعر فدوى طوقان

يعد المكان من أهم الموضوعات لدراسة العمل الأدبي وهو جوهر العملية الإبداعية وأساسها ، ومن هنا كان هدف هذه الدراسة هو دراسة المكان وبيان أهميته وتجلياته في شعر فدوى طوقان التي تعد من أبرز الشعراء الفلسطينيين الذين تجلى المكان في أشعارهم بما مثله من فضاء وهوية خاصة بهم. وحين كان المكان حاضرا بقوة في شعر فدوى طوقان فقد تطلب ذلك العودة إلى أعمالها الشعرية وربطها بمرجعيات المكان ودلالاته ، فلم يكن المكان في شعر فدوى طوقان مجرد بعد جغرافي فقط ، بل كان حاضنا لمجموعة من الإيحاءات النفسية والرؤى الفكرية والجمالية ،التي عبرت من خلالها الشاعرة عن واقعها الإنساني والاجتماعي والسياسي ، من خلال مجموعة من المحاور التي تمثلت في مجموعة من الثنائيات كان أبرزها : المكان والحب والأمل ، المكان والحزن والاغتراب ، المكان والهم الوطني

COMPOUND BINARIZATION FOR DEGRADED DOCUMENT IMAGES

ABSTRACT In this paper, we propose a new binarization method for degraded document images. Hence, the existing work is focus on finding a good global or local method in order to remove smear, strains, uneven illumination etc. We propose a new compound method that combines the advantages of both global and local thresholding methods. Our method is applicable for various types of degradation cases and the value of factors could be determined automatically. We compare our method with five state-of-the-art degraded document images. It also has been tested over the dataset that is obtained from the recent Document Image Binarization Contest (DIBCO) 2011 and 2013 for the experiments. Experimental results prove the effectiveness of the proposed technique compared to previous methods