The Role of in Improving the Quality of Public Accounting Information and Its Impacts on Economic Development – Case Study /Jordan

This study aimed to indicate the role of information and communication technology to improve the quality of accounting and prices in the government units where the use of information technology in dealing with the financial statements and the preparation of reports contribute significantly to achieving the qualitative characteristics of accounting data, which will help to achieve a high degree of accuracy, reliability and temporary in the preparation data, as well as the use of modern technologies and communication networks in the data and information connected to help achieve the quality characteristics of the data such as speeding and temporary in the provision of appropriate information in decision-making so it could be argued that the problem of the study proceed from the fact that the accounting information in accordance with the conventional systems, does not contribute to the provision of appropriate information to achieve economic development in light of developments in information and communication technology of this study come here to demonstrate the role of information and communication technology to improve the quality of government accounting information, and their impact on economic development.Using descriptive analytical method and the study has concluded that the use of information technology in the preparation and operation of the financial data affects the quality of the accounting statements issued by units of the public sector and that the use of communications networks to share and connect Display "accounting and financial information to improve the quality of accounting information in the government sector. and that the use of information technology in the preparation and operation of the financial data in the Jordanian government sector contributes very significantly to the achievement and the quality of government accounting data Keywords: Economic Development, Information Technology. Accounting Informatio

The importance of Professional specialty of External Auditor in Accounting Information Systems for providing Auditing Services in Information Technology Environment – A field Study in the Jordanian Banks

This study aims at identifying the role and importance of the Professional specialty in information technology when audit services are provided and at identifying to which extent the auditor understands the concept and the benefits of the Professional specialty. Furthermore, it aims at analyzing the importance of Professional specialty in information technology for the auditor in light of using increasingly information technology techniques in different sectors. It also aims at identifying to which extent the Professional specialty of the auditor in information technology contributes to improve the quality level of the Professional performance related to audit services provided in the banking sector. This study indicated  that the external auditor understands highly the concept of the Professional specialty in information technology when he/ she provides audit services in the Jordanian banks; and it found that the Professional specialty achieves highly the benefits the Jordanian banks desire and improves the quality level of audit services provided by the Jordanian banks. Key words: the specialty of the auditor, Information Technology, Auditing, Professional Audi

Assessment of Nurse's Health Promotion of Their Lifestyles at Al-Kut City Hospitals, Iraq

Context: The importance of lifestyle is mainly due to its effect on the quality of life and disease prevention. Poor lifestyle choices lead to chronic diseases or even death. It increases healthcare costs in a time of economic downsizing. Health care practitioners, particularly nurses, are viewed as a role model in their health-promoting lifestyle behaviors.Aim: The current research aimed to assess the health-promotion lifestyles among nurses at Al-Kut City Hospitals, Iraq. The study was designed to provide a descriptive summary of nurses' health promotion lifestyle scores in each health promotion lifestyle dimension and find the association between sociodemographic characteristics and nurse's health promotion lifestyle dimensions. Methods: A descriptive cross-sectional study design was carried out in order to achieve the aim of the study by using a self-administered health promotion assessment questionnaire in hospitals in Al-Kut City (Al-Zahra'a Teaching Hospital, Al-Karama Teaching Hospital, Al- Kut for Maternity and Children Hospital) from August 26, 2019, to April 28, 2020. A stratified random sample of 300 nurses who work at hospitals in Al-Kut City was recruited to achieve this study's aim. The Center Ethical Committee approved the study. Results: In respect of nutrition, 67.7% of the nurses always eat three regular meals daily, while 51% were sometimes taking foods to contain the five essential ingredients in each meal. About the social support domain, 70.7% of the studied nurses always express care and attention to others, while 45.7% sometimes enjoy contact with relatives. Concerning the health responsibility domain, 76% always wash their hands before meals, while 45.7% sometimes notice the appearance of any sign in their body at least monthly. Regarding life appreciation, 79.3% always make an effort to feel good about themselves, while 40.3% sometimes feel interesting and challenged every day. Regarding exercise behaviors, only 43% of the nurses always stand and sit straight to do not affect the vertebrae, 43% sometimes exercise 30 minutes a day and three times a week, while 25% never do exercise 30 minutes a day and three times a week. Finally, the daily stress management behaviors revealed that 52.7% always spend some time each day relaxing muscles, while 55.8% of them sometimes determine the source of stress. Conclusion: The study concludes that the studied nurses were failed in three health promotion lifestyle domains, namely nutritional behaviors, social support, and daily stress management behaviors. In contrast, they pass in the other three health responsibility domains, life appreciation. The study also indicates a significant association between gender, social support, and life appreciation, while a highly significant association exists between gender and health responsibility. The study recommends behavioral support changes intended to promote healthy lifestyles among nurses

Impact of Applying ISA 11 Construction Contracts on The profitability in Jordanian Contracting Companies

The study aims at identifying accounting measurement problems that affect the profitability of contracting companies in the Hashemite Kingdom of Jordan. It is also to identify the impact of the commitment to apply the requirements of  International Accounting Standards (IAS 11) Construction Contracts on the profitability of contracting companies in The Hashemite Kingdom of Jordan. In addition, the study aims to identify the most significant problems the contracting companies Face in applying and using ISA 11 Construction Contracts while preparing financial accounts.  In order to achieve the purposes of the study, the researcher has used descriptive analytical method for studying IAS 11 Construction Contracts. A questionnaire has been designed and distributed to a study sample of constructing companies in Jordan in order to measure to which extent they are committed to apply the requirements of IAS 11 Construction Contracts and to figure out the impact of this standard on the profitability of these companies. The study has concluded that the commitment of contracting companies in Jordan to apply the requirements of IAS 11 Construction Contracts affects highly their profitability. It also found that Jordanian contacting companies face various difficulties in applying and using IAS 11 Construction Contracts while preparing financial accounts; these difficulties include a lack of scientific knowledge and vocational experience of IAS 11 and a lack of accounting system of the costs of accounting records and books which contribute to determine constructions' costs and apply IAS 11 in contracting companies. In addition, laws governing construction sector in Jordan are not obliged to apply IAS 11 Construction Contracts in contracting companies. The study has recommended that organizing legislative and legal environment which governs the work of contracting companies is a necessity; these companies shall be obliged to adopt international accounting standards; the awareness of applying and using IAS 11 Construction Contracts shall be raised among the departments of contracting companies which preparing financial statements; in addition, training courses on the importance of accounting of construction contracts using IAS 11 Construction Contracts  shall be held for the employees working in construction section. Keywords , IAS 11, accounting of construction contract

The Role and Importance of Information Technology Governance in Reducing the Risks of Information Security in Government Units in Application of E-Government

The concept of "Information Technology Governance" has become one of the vital and significant concepts used in various fields of the society. In addition, governmental accounting information system is a significant information system which uses technology within government units. Although developing information and communication technology  and electronic government system have achieved various advantages of government units, many relevant  problems have appeared. Most importantly, such system threatens accounting information security and results in electronic financial manipulation. Accordingly, the study seeks at illustrating the role  of mechanisms of information technology governance in reducing these risks in the light of the application of electronic government system in government units  , thereby reducing electronic financial manipulation, theoretically. Keywords: Mechanisms of information technology governance ,  electronic financial manipulation, Electronic government (E-government

A novel approach for coordinated design of TCSC controller and PSS for improving dynamic stability in power systems

The purpose of this article is to present a novel strategy for the coordinated design of the Thyristor Controlled Series Compensator (TCSC) controller and the Power System Stabilizer (PSS). A time domain objective function that is based on an optimization problem has been defined. This objective function takes into account not only the influence that disturbances have on the mechanical power, but also, and this is more accurately the case, the impact that disturbances have on the reference voltage. When the objective function is minimized, potential disturbances are quickly mitigated, and the deviation of the speed of the generator's rotor is limited; as a result, the system's stability is ultimately improved. Particle Swarm Optimization (PSO) and the Shuffled Frog Leaping Algorithm are both components of a composite strategy that is utilized in the process of determining the optimal controller parameters. (SFLA). An independent controller design as well as a collaborative controller design utilizing PSS and TCSC are developed, which enables a direct evaluation of the functions performed by each. The presentation of the eigenvalue analysis and the findings of the nonlinear simulation can help to provide a better understanding of the efficacy of the outcomes. The findings indicate that the coordinated design is able to successfully damp low-frequency oscillations that are caused by a variety of disturbances, such as changes in the mechanical power input and the setting of the reference voltage, and significantly enhance system stability in power systems that are connected weekly

Study and Evaluation of Government Electronic Accounting Information Systems - a Field Study in the Hashemite Kingdom of Jordan

The Study Objectives This paper aims to evaluate the government e-accounting system information, through study and evaluate the availability of the basic components of  electronic accounting information system, to assess the availability of  quality characteristics of  government accounting information systems, and the ability of system to meet the needs of the users of accounting information whether financial management for making policies and budgets, or management of government unit, to provide the necessary data to third parties that grant loans and assistance to government units. The Study Methodology To achieve the objectives of the study, the researcher has used the descriptive analytical approach reviewing related studies and literature of accounting information systems and  preparing and distributing a questionnaire to financial government units which demonstrate the importance of government accounting information systems. 3 questionnaires are distributed to cover categories of the system users, governmental units managers and IT officials in order to evaluate the  system properties and its components and provide data necessary. The Study Findings: The government e-accounting information systems have basic components contribute to achieving its goals at medium rate. The government units have electronic devices and accounting programs. The government e-accounting information systems  in Jordan have the quality characteristics of electronic accounting information systems at medium rate. The government e-accounting information system in Jordan meet the needs of data users and financial management at medium rate. The study Value: This paper is intended to the government sector, which lacks specialized studies in electronic accounting systems. Keywords: accounting information system, e-accounting in government sector.

The of E-Government Role in the Development of Government Accounting Information System -Analytical Theoretical Paper

The study aims to show the impact of the application of e-government on government accounting system, as a main source of accounting information in the government unit and to determine the most important effects of e-government on government accounting information systems components. As an increase of transactions  in e-government will force accounting information systems to develop methods in order to meet the government needs that work under e-government. In addition to (physical and human) effect on the components and constituents  of accounting information systems as well as the nature of the design process in the government, which operates under e-government. It applies scientific descriptive and standard method through review of accounting literature on electronic operation impact on accounting systems. The research has found several important conclusions and recommendations for the development of government accounting information system under e-government system. Keywords:.  government accounting information, E-government, development of government accounting and E-government

Electronic Accounting Information Systems Efficiency in Energy Sector under Conditions of Uncertainty - A Field Study Electricity Companies in the Hashemite Kingdom of Jordan

The Study Objectives :This study aims to evaluate the effectiveness of electronic accounting information systems in energy sector under conditions of uncertainty in the electricity companies in Jordan through studying and assessing the availability of properties related to the quality of accounting information systems in  electronic information System in electricity companies, and the ability of accounting information system to provide appropriate information for planning, control and decision-making under conditions of uncertainty. The Study Methodology :To achieve the objectives of the study, the researcher uses the descriptive analytical method reviewing the related studies and literature of accounting information systems and the preparation of questionnaires distributed to the electricity companies in the energy sector.  4 questionnaires are distributed to cover categories of the system users: financial and control managers in those companies to assess the characteristics and provide data required under conditions of uncertainty The study has found that the characteristics of electronic accounting information systems highly influence the performance of electricity companies of Jordan under conditions of uncertainty. The electronic accounting information system in electricity companies in Jordan is effective in providing information for the purposes of planning under conditions of uncertainty, and in providing information for decision-making under conditions of uncertainty and for the purposes of control under conditions of uncertainty. The Study Value: This study addresses the energy sector and specifically Jordanian electricity companies which lacks the studies specialized in accounting systems, especially electronic accounting systems under conditions of uncertainty. Key Words: Electronic accounting information systems, energy sector, accounting in the Jordanian electricity companies

José-Augusto Franca. 2009. A Guerra e a Paz. Editorial Presenca, pp. 464.

José-Augusto Franca. 2009. A Guerra e a Paz. EditorialPresenca, pp. 464