Financial Statement Announcement and Its Effect on Stocks in Amman Bourse

This study aims to test the effect of financial statement disclosure on stock prices on industrial shareholding companies, and investigating the information content of this statement on either stock prices and (trading volumes), it is also aims to investigate the ability of investors to earn abnormal return by using these information. This study draws sources of information from secondary data. The behavior of stock prices was studied on the basis of daily movements. On this paper an attempt was made to analyze the stock prices of all industrial shareholding companies listed in Amman bourse using market model to estimate the normal return and the percentage change of daily stock prices to estimate the actual return. Hypothesizes of this study were examined by using parametric tests as one-sample test and paired sample to test. It was found that there was no information content to these statements on stock prices. The investors could neither using this information to beat the market, nor earning abnormal return.  This study can be a source of help to industrial companies’ managers to improve either way of publishing financial statement or the information content of these statements. And it is also a source of help to investors to improve their understanding and reading of these statements. Keywords: financial statement disclosure, stock prices, abnormal return, normal return, information content, Amman Bourse

Production and characterization of lipase from Bacillus stearothermophilus

The production of lipase by Bacillus stearothermophilus was investigated and its properties were evaluated. Different factors such as temperature, pH, carbon source, incubation period and culture volume were studied for improving lipase production. B. stearothermophilus was able to produce lipase at a wide range of temperature and pH values. The maximum enzyme activity of 90.569±0.068 U/ml was recorded when the microorganism was grown in a medium containing olive oil as a carbon source and supplied with Tween 80 at a temperature of 45°C and a pH of 8.0 for 24 h of fermentation. The enzyme showed good stability and tolerance for various parameters studied, with residual activity above 50% over a wide range of temperatures. Lipase was stable at pH 8.0 showing 99.64% of residual activity while it lost its stability almost completely at pH 6.0 and 10.0. The enzyme exhibited a moderate stability in organic solvents and seemed to be activated by isopropanol at a concentration of 25 and 100%. The enzyme retained more than 94% of its activity in a buffer system supplied with EDTA and retained over 80% of its activity in a buffer system supplied with Zn2+ compared to the metal ions investigated. These results show a great potential for the use of this enzyme in industry and other future studies.Key words: Lipase, Bacillus stearothermophilus, optimization, enzyme characterization

InP/ZnS Nanocrystals as Fluorescent Probes for the Detection of ATP

This article reports on a study on fluorescence adenosine triphosphate (ATP) detection by InP/ZnS quantum dots (QDs). We present a spectroscopic analysis displaying the effect of enzymatic reactions of glucose oxidase (GOX) and hexokinase (HEX) on the InP/ZnS quantum dots at physiological pH. The InP/ZnS quantum dots act as glucose sensors in the presence of GOX, Glu and ATP, and their luminescence quenches during the release of hydrogen peroxide from the reaction. However, in the presence of adenosine 5’ triphosphate, glucose, and HEX, a significant photobrightening of the InP/ZnS QDs is recorded. This is dependent on the concentration of ATP in the sample. The relationship between the ATP and the emission intensity of InP/ZnS nanocrystals is linear. The present results are the first to report the effect of different by-products released by these enzymatic reactions on the fluorescence of the InP/ZnS QDs

Empirical Assessment of Public Enforcement of Competition Law: Criteria and Three Case Studies (EU, UK and France)

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The Impact of Green Auditing on Organizational Performance in Jordan: the Moderating Effect of the Auditor’s Opinion

The Underlying study is highly significant for the management of organisations and government to understand the importance of green auditing in controlling the carbon footprint in their country.The primary data collection method has been employed in the underlying research because the information has been accumulated directly from the relevant participants and questionnaire surveys have been conducted with the 300 auditors in the energy sector of the Jordan.The overall findings of the study mainly suggest that there is significant impact of green auditing on organisation performance in Jordan with the moderating effect of auditor’s opinion.Therefore, it is recommended to the Jordanian energy sector to carry out green audit on the annual and semi-annual basis for the purpose of maintaining records and take auditor’s opinion on the ground on which the audit has to be conducted

Criminal enforcement of intellectual property and its effect on human right (analytical comparative examination of TRIPs and human rights) :a UK and Jordan case-study

PhD ThesisThe aims of substantive intellectual property laws and a balance between interested parties can only be achieved through appropriate procedures. Most miscarriages of justice occur procedurally. However the literature on the role of criminal IP procedures is comprehensively slight. The thesis, by a former judge assistant at both the Court of First Instance and the Court of Appeal in Irbid, Jordan, tackles issues related to enforcement of intellectual property rights and their connection to human rights. It considers the rights of the immediate parties involved, third parties, and the general public interest. It examines the role of Euro-Med Association Agreements in general and that between the EU, its member states and Jordan relevant to intellectual property and human rights. Despite the narrow interpretation of WTO/TRIPs by some commentators, it is argued that TRIPs requires that criminal as well as civil procedures be fair and equitable. The elements of a fair trial are analysed in the context of IP proceedings, comparisons being made between procedural safeguards available in Jordan and the UK (especially England and Wales) jurisdictions which have historical ties. Obligations between states at the international and regional level are analysed, along with their implications at the national level in the UK and Jordan, linked to the EU through the Euro-Med Association Agreement with Jordan. The international human rights instruments provide a common framework in accordance with TRIPs provisions interpreted could bridge the gaps that may arise between the British and Jordanian Jurisdictions. The thesis uses doctrinal comparative and qualitative methods to examine these issues and also the relation between criminal and other methods of enforcement - civil and administrative. Use of criminal procedures may significantly reduce the costs of lengthy civil litigation, and be in the public interest and the interest of all parties. Finally, recommendations are made for Jordan mainl

A Novel Homozygous Non-sense Mutation in the Catalytic Domain of MTHFR Causes Severe 5,10-Methylenetetrahydrofolate Reductase Deficiency

Background: Severe 5,10-methylenetetrahydrofolate reductase (MTHFR) deficiency is a heterogeneous metabolic disorder inherited in an autosomal recessive manner. Pathogenic mutations in MTHFR gene have been associated with severe MTHFR deficiency. The clinical presentation of MTHFR deficiency is highly variable and associated with several neurological anomalies.Methods: Direct whole-exome sequencing (WES) was performed in all the five available individuals from the family, including the affected individual (III-7) using standard procedures.Results: We observed a proband (III-7) with an abnormality in the cerebral white matter, apnoea, and microcephaly. WES analysis identified a novel homozygous non-sense mutation (c.154C>T; p.Arg52*) in MTHFR gene that segregated with the disease phenotype within the family.Conclusion: We identified a novel non-sense mutation in MTHFR gene in a single Egyptian family with severe MTHFR deficiency. The present investigation is clinically important, as it adds to the growing list of MTHFR mutations, which might help in genetic counseling of families of affected children and proper genotype-phenotype correlation

INVESTIGATION OF ALUMINUM TOXICITY AMONG WORKERS IN ALUMINUM INDUSTRY SECTOR

The study was conducted to evaluate urine aluminum concentration among a total of 150 participants (80 aluminum technicians and 70 non- aluminum technicians as a control). Data were collected through a previously prepared questionnaire which consists of two parts. The first part concerned with demographic data such as age and nationality. The second part concerned with occupational data such as working hours, working years, smoking, and diseases. The mean concentration of aluminum is 51.62+ 29.59 μg/l and the mean concentration of group control 16.32 + 12.49 μg/l. The following variables were associated significantly with aluminum concentration: age, weekly working hours, smoking and daily smoking packets.According to our study, aluminum workers have high concentrations of urine aluminum compared with other studies, in addition to that the incidence of diseases in relation to exposure is low, simply because: 1-Self reported questionnaires may be not a proper way to collect data about diseases. 2- Traditional surveillance approaches used in public health practice are difficult to apply to metals poisoning because adverse health effects related to metal exposure may not be clinically diagnosed, except at very high exposure levels, and are not usually listed as reportable diseases.Finally Special safety precautions and educational programs are also needed to limit the aluminum exposure in this industrial group