Degree of Disclosure and Conservatism in the Annual Financial Statements in Service and Industrial Public Shareholding Companies listed in Amman Stock Exchange

The study aimed to  reveal the extent of compliance  with a proposed index of disclosure in  the financial statements  by Jordanian  public shareholding  companies of  service and industrial sectors  listed in Amman Stock Exchange  and to reveal the extent of the Jordanian companies’ compliance  with the concept of conservatism (accounting conservatism )in their financial reports in addition to reveal the impact of accounting conservatism in the  level of disclosure. To achieve the objectives of the study,   an index of disclosure consisting of 105 items has been built and the financial reports of the companies listed in Amman Stock Exchange of the services and industry sectors have been reviewed to identify their compliance with the proposed index of disclosure. The level of conservatism in the companies’ financial reports was measured using two models:   ratio of the firm’s book to market ratio and the accrual model. To test the hypotheses of the study, descriptive statistics, One Sample (T) test and a simple regression test were all used. The study revealed lack of full compliance with disclosure in presenting the financial statements according to the proposed index of disclosure in the service and industrial companies and at the sectorial level. The results also showed lack of compliance with concept of conservatism at the annual financial reports’ preparation process and lack of conservatism’s existence in the disclosure’s level in presenting the financial statements in the companies of service and industrial sectors and at the sectorial level.  Based on these results, the study recommended the control’s parties to follow up the compliance with international accounting standards and the concept of conservatism which adds more reliability to the financial statements.   Key words: Accounting Conservatism, Financial Statements, Disclosure, Public Shareholding Companies listed in Amman Stock Exchange.

Mobile Application Development for Technology Enhanced Learning: An Applied Study on the Students of the College of Mass Communication at Ajman University

Educational applications play an important role in modern education. Based on this, the objectives of this study are as follows: analyze a student interview (focus group) that has been conducted among University student of college of Mass Communication at Ajman University; determine the characteristics of educational applications; find out possible advantages and disadvantages of educational applications; formulate, including based on a student interview, criteria for choosing educational applications; divide educational applications into different categories to more fully see the academic possibilities of their use; develop student skills. Based on the objectives, it is decided to divide the study into two parts. The first step is to analyze semi-structured interviews that have been conducted with students. In the second part of the study, a list of educational applications is compiled, indicating their educational categories

Assessment of Acceptance and User Experience of Human-Computer Interaction with a Computer Interface

The study aims to determine the impact of human-computer interface design on the development of mobile phones. The researcher used the descriptive analytical approach. The result shows the importance of smartphone such as communication with others, define the most important standards of application design such as efficiency and speed and determine the disadvantages of smartphones such as sleep problems and fatigue. In addition to, the study defines the HCI as science examines the design and use of computer technology, focusing on interfaces between people (users) and computers and determine the popular challenges which face HCI such as HCI designers face important challenges in how to ensure their design provides good HCI. The study recommended the need for further studies that support mobile phone and to deal with new platforms for iOS and Android, making usability tests for programs, applications and websites and qualify and train users with cognitive deficits in an appropriate manner to enable them to make better use of programs and applications.</span

Assessment of Acceptance and User Experience of Human-Computer Interaction with a Computer Interface

The study aims to determine the impact of human-computer interface design on the development of mobile phones. The researcher used the descriptive analytical approach. The result shows the importance of smartphone such as communication with others, define the most important standards of application design such as efficiency and speed and determine the disadvantages of smartphones such as sleep problems and fatigue. In addition to, the study defines the HCI as science examines the design and use of computer technology, focusing on interfaces between people (users) and computers and determine the popular challenges which face HCI such as HCI designers face important challenges in how to ensure their design provides good HCI. The study recommended the need for further studies that support mobile phone and to deal with new platforms for iOS and Android, making usability tests for programs, applications and websites and qualify and train users with cognitive deficits in an appropriate manner to enable them to make better use of programs and applications

Retracted Article: The Use of Virtual Reality in Geo-Education

This article has been retracted by the iJET editorial team: The article on this page has been associated with fraudulent publication practices after its publication in iJET. The work could be linked to a criminal paper mill selling authorships and articles for publication in several online journals to paying customers. The iJET editorial team was initially informed about the paper mill’s fraudulent activities by Dr. Perron (University of Michigan) and his team on 08/03/2021. The investigation results were published on RetractionWatch under https://retractionwatch.com/author/perronetal/ on 12/20/2021. Based on the evidence provided by Dr. Perron and his team, the iJET editorial team considerably questions the paper’s scientific integrity and legitimacy as part of the scientific body. Finally, iJET decided to retract the paper. Neither iJET, Online-Journals.org, nor IAOE stands in any contact with the paper mill’s fraudulent activities. We condemn such procedures and dissociate ourselves from any person or entity, which is knowingly or unknowingly part of it

Abstract Extracting Cyber Communities Through Patterns

This paper proposes a new approach to the problem of extracting Web communities. Due to the variety of topics found on the Internet, discovering online communities becomes a really difficult task. In our method, we exploit the observation that pages across the Web refer to other pages of a community using similar text templates in their links. Therefore, by creating patterns that describe these templates we can find a large subset of the pages of a specific community.