The extent to which the Social Security Institution in Jordan adheres to the requirements of International Accounting Standard No (19) for employee benefits

This study aimed to identify the extent to which the Social Security Institution in Jordan adheres to the requirements of International Accounting Standard No (19) related to employee benefits. The study population included the Social Security Institution in Jordan. As for the sample, it consisted of (78) respondents from financial managers, department heads and their deputies, and accountants working in the financial and accounting departments in the institution. The study found that the institution adheres to the requirements of International Accounting Standard No (19) for short-term and long- term employee benefits, and is also committed to post-service employee benefits and end- of-service benefits. It turned out that the level of this commitment was at a high level. The study recommended the provision of optional and mandatory burdens to the beneficiary within the framework of individual institutions, and the provision of salaries and wages in exchange for performing the service with the associated social and tax burdens

The Time Change of the Consumer Price Index Response to the Supply Chain Management in the Supply of Money in the Iraqi Economy

The broadly acknowledged notion on inflation is that it is a money related event. Henceforth the decrease of expansion is to a great extent the domain of financial approach. This investigation is carried out with an objective to determine the direction and significance the relationship among money supply and inflation. Consumer price index is used as proxy of inflation while M2 is used to determine money supply in the country. We applied ARDL model to investigate long run relationship among the variables. The data used for this estimation is ranging from 1960 to 2017. Results of the study describe a unidirectional relationship from money supply to inflation. Therefore, a significant and positive long run relationship has established in Iraqi economy. Hence, monetarist point of view is prevailed in Iraqi economy. It is recommended that Iraqi government should tighten its monetary policy to control inflation within an acceptable range

Splitting the One-Dimensional Wave Equation. Part I: Solving by Finite-Difference Method and Separation Variables

 في هذه الدراسة، تم التحقيق فى دالة قوة مجهولة تعتمد على الفضاء في معادلة الموجة حيث تم تقسيم معادلة الموجة عدديا الى قسمين وتم استخدام طريقة الفروق المحدودة (FDM) فى القسم الاول واستخدام طريقة فصل المتغيرات فى القسم الثاني وقد اجرى تغييرا فى تقنية الحل للقسم المتعلق بالمسآلة العكسية المذكورة فى (2,1) حيث تم تطبيق طريقة الفروق المحدودة (FDM)  بدلاً من طريقة العناصرالحدودية (BEM) الواردة  فى (2,1). وتم توظيف البيانات الحدودية لخدمة البيانات ما فوق المحدودة وان القسم الثاني للمسألة هوعكسى وفى وضع معتل لان الاخطاء الصغيرة فى البيانات الحدودية الاضافية تسبب اخطاءأ فى حل المسألة حيث وظفت الرتبة الصفرية لنظام تيكونوف وكذلك باراميترات (معلمات) عديدة للنظام لتقليل الاخطاء من اجل الحصول على حل القوة ومن الواضح من الرسوم البيانية كيف ان الخطأ يوء ثر على النتيجة وكيف ان الرتبة الصفرية تعمل على استقرار الحل.In this study, an unknown force function dependent on the space in the wave equation is investigated. Numerically wave equation splitting in two parts, part one using the finite-difference method (FDM). Part two using separating variables method. This is the continuation and changing technique for solving inverse problem part in (1,2). Instead, the boundary element method (BEM) in (1,2), the finite-difference method (FDM) has applied. Boundary data are in the role of overdetermination data. The second part of the problem is inverse and ill-posed, since small errors in the extra boundary data cause errors in the force solution. Zeroth order of Tikhonov regularization, and several parameters of regularization are employed to decrease errors for output force solution. It is obvious from figures how error affects the results and zeroth order stables the solution

Measuring the Role of Auditor Governance and its Impact on the Gap Credibility of Accounting Information

The study aimed at measuring the role of auditor governance and its effect on the gap credibility of accounting information; that was done from the point of view of auditors in licensed offices in Jordan. To achieve this goal, the researcher dealt with two kinds of data; those were the secondary and the primary ones. A questionnaire was distributed to the sample which included 261 auditors working at the offices included in the study. It was found that there was an effect for the governance mechanisms for the auditors (auditors' independency, auditors' commitment to auditing standards, auditors' commitment to the job behavior rules, and auditors' commitment to the quality control standards) on the accounting information credibility gap from the point of the auditors. Keywords: Auditor governance, Corporate Governance, Gap Credibility of Accounting Information.

Inverse force problems for the wave equation

Inverse problems have become more and more important in various fields of science and technology, and have certainly been one of the fastest growing areas in applied mathematics over the last three decades. However, as inverse problems typically lead to mathematical models which are ill-posed, their solutions are unstable under data perturbations and classical numerical techniques fail to provide accurate and stable solutions. The work in thesis focuses on inverse force problems for the wave equation which consists of determining an unknown space/time-dependent force function acting on a vibrating structure from Cauchy boundary, final time displacement or integral data. The novel contribution of this thesis involves the development of efficient numerical algorithms for these inverse but ill-posed problems. We have used the boundary element method (BEM) to discretise the wave equation with a constant wave speed, and the finite difference method (FDM) for non-constant wave speed and/or inhomogeneous wave propagating medium. Imposing the available boundary and additional conditions, upon discretisation the inverse and ill-posed problem is recast into one of solving an ill- conditioned system of equations. The accuracy and convergence of the numerical results are investigated for various test force functions. The stability of the numerical solutions is investigated by introducing random noise into the input data which yields unstable results if no regularisation is used. The Tikhonov regularization method is employed in order to reduce the influence of the measurement errors on the numerical results. The choice of the regularization parameter is based on trial and error or on the L-curve criterion. Iterative regularizing methods such as the Landweber and conjugate gradient methods are also employed in one chapter. The inverse numerical solutions are compared with their known analytical solutions, where available, and with the corresponding direct numerical solutions otherwise

Measuring the Role of Auditor Governance and its Impact on the Gap Credibility of Accounting Information

Abstract The study aimed at measuring the role of auditor governance and its effect on the gap credibility of accounting information; that was done from the point of view of auditors in licensed offices in Jordan. To achieve this goal, the researcher dealt with two kinds of data; those were the secondary and the primary ones. A questionnaire was distributed to the sample which included 261 auditors working at the offices included in the study. It was found that there was an effect for the governance mechanisms for the auditors (auditors' independency, auditors' commitment to auditing standards, auditors' commitment to the job behavior rules, and auditors' commitment to the quality control standards) on the accounting information credibility gap from the point of the auditors

CONTEMPORARY TRENDS TOWARD ENVIRONMENTAL ISSUES IN THE KURDISTAN REGION OF IRAQ

Environmental problems can be the public’s concern, and they also feel the ratio of dangerousness. Consequently, collecting their opinions and trying to get to know the way of their thinking regarding their envi�ronmental problem and solving them was an attractive case study for the authors of this article. In this research, the authors found the public’s opinion and attitude regarding environmental situations and issues in Kurdistan Region-Iraq throughout a public questionnaire/survey. Around 450 people randomly participated from various geographical locations/cities of the region proportioned to the population rate regarding different demography, gender, age, and academic background. The statistical Package for the Social Sciences (SPSS) program was used to analyze their opinion. Also, the cross-tabulation method was used to understand the relationship between two or more variables. Gender, age, and educational background had effects on the participants’ attitudes toward environmental issues. Females, aged from 20 to 30, and Ph.D. degree holders were paying more attention to the environment. Geographically, the participation ratio for the Sulaimani, Erbil, Duhok, Halabja, and Kirkuk Provinces was 28.48 %, 21.95 %, 17.61%, 16.69%, and 15.00 %, respectively. High and low participation levels of the contributors are a reflection of the environmental awareness of the contributors, providing environmental facilities for the people, background, and culture of the community, and stability of political, economical, and social issues of the areas. Furthermore, COVID-19 affected the environment, and commonly it had a positive impact on the environment

أهمية معرفة غريب الحديث النبوي الشريف

إن معرفة أهمية غريب الحديث النبوي الشريف الوارد في كتب الأحاديث من الصحاح، والسنن، والمسانيد، أو في كتب التفاسير المطولة والمختصرة من الضروريات والمهمات التي تتعلق بفهم الحديث النبوي والعمل به، لا بمعرفة صناعة الإسناد وما يتعلق به، ومن خلال أهمية معرفة غريب الحديث نستطيع أن نقف على فهم معاني الأحاديث، ومناسباته التي وردت الأحاديث فيها، وذلك له فائدة عظيمة في ميدان التشريع والأحكام، وفيه رفعٌ للإشكال في فهم بعض الأحاديث التي ارتبطتْ، ووردت بأسباب ومناسبةٍ معينة حتي يسهل للجميع في فهم تلك الأحاديث، وعلى هذا تدور مشكلة البحث، وهدف البحث، وقد تصلت إلى العديد من التائج من أهمها أن معرفة غريب الحديث هي أهمية كبرى على الساحة العلمية عموما،ً وعلى الحديت النبوي خصوصا،ً إ ذْ فهم هذا الحديث أحيانا متوقف على هذا اللفظ الغريب في ضبطه الصحيح وفهمه، لأن الاختلاف في ضبط بالألفاظ الغريبة الواردة في الأحاديث النبوية، يؤثر في معرفة معنى المقصود في الحديث. وقد اعتمدت الدراسة على المنهج الاستقرائي التحليلي. وقسمت البحث إلى مقدمة، وتمهيد، وثلاث مباحث: المبحث الأول: نشأة علم غريب الحديث، المبحث الثاني: وفيه مطلبان، المطلب الأول: تعريف غريب الحديث لغةً، والمطلب الثاني: تعريف غريب الحديث اصطلاحا،ً والمبحث الثالث: أهمية معرفة غريب الحديث. وأخيراً خاتمة البحث، ثم أهم النتائج والتوصيات، ثم المراجع

Cognitive Restoration Design: A Psychological Intervention for Stress Mitigation in Neighbourhood Park

Numerous research studies have revealed the landscape’s positive effects on human health and well-being. While prior research underscores landscapes' positive impact on well-being, a gap still needs to be in comprehending their influence on psychological and cognitive aspects. This research focuses on how landscape attributes, specifically those seen in neighbourhood parks, may serve as a stress-relieving cognitive stimulus. In this study, we utilised qualitative research design by employing an in-depth expert interview method to explore what causes stress in urban communities and how specific landscape attributes can improve mental health and well-being. A total of 12 experts consisting of clinical psychologists, counsellors, neuropsychologists, therapists, landscape professionals and academia have consented to participate in this interview. The results illuminate a conceptual framework illustrating how psychological and cognitive landscape attributes can effectively promote cognitive restoration. The findings indicate that the design must be human centred as people are born with innate sense, intuition, and preference, all of which should be considered while designing for their psychological needs. Particularly to stimulate the cognitive part, providing landscape design elements that could inspire enthusiasm is important. This could encourage people to go to the park and interact with various stress-relieving landscape stimuli. Hence, designing for user comfort, safety, social interaction, and pleasurable experiences is critical for achieving cognitive restoration goals