Minimizing (Know – Do) Gap to Improve Patient Care Delivery

Purpose – the purpose of this article is to explore how health organizations can enhance the capacity of the health workforce to put knowledge into practice to improve patient care. The researcher proposed a model designed to link all needed factors that leads to minimize know-do gap.Methodology - The research design, guided by a Qualitative philosophy, was inductive in nature. The researcher used both a case study and an extensive literature review methodology to deduce different factors that leads to minimize know-do gap.Findings – The proposed model provides a valuable new lens through which health workforce, managers and practitioners can minimize (Know – Do) gap in health care.Research Limitations - The results of this study are drawn based on small sample. The validity and the theoretical soundness of the proposed model need to be tested.Practical Implications – The (Minimizing Know – Do Gap) Model is essential to improve the application of health knowledge which will lead to better patient care.Originality/Value – The proposed Model integrated eight essential factors which have been under examined in the literature

The Role of Human Resource Accounting Information on the Accounting Information System

This study aimed to determine the role of human resource accounting information on Accounting Information System (AIS). The study importance arises from the need to recognize human resource accounting information and AIS as the greatest development in the world of business, the variables that will be affected by human resource accounting information are: reliability of AIS, the operational performance, cost of reduction, customer services. To achieve the objectives of the study a questionnaire was designed and distributed to the society of the Jordanian companies are listed in Amman stock exchange (ASE). The statistical analysis showed that human resource accounting information had a positive impact on the AIS and that human resource accounting information has a significantly statistical relationship with AIS itself, AIS development, cost reduction aspect in the AIS, the aspect of improving the operational performance of the companies AIS and finally with the customer service. Key Words: Human resource accounting information, ASE, AIS

The Presumption of Innocence between Theory and Practice

The presumption of innocence remains adjacent to the accused at all stages of the criminal case , and through these stages are not seen as a convicted or the offense is committed ascribed to really and truly , it is treated on the grounds that the offense did not commit to that issue a court ruling definitively against him, and given the importance of this presumption has the text in the ads and international agreements, charters and international and regional covenants , and constitutions and laws . The Islamic Sharia her head starts in the report and confirm this presumption, including the presumption of innocence moved to such legislation. It follows the presumption of innocence be preserved personal liberty of the accused, and that explains the doubt in his favor , and that is exempt from proving patents of , and that takes care of the origin of his innocence in the trial proceedings , and this presumption flawed cases of arrested or caught red-handed or a verdict is definitive right , or even his confession of committing the offense ascribed to it .Keywords: Presumption, Innocence, Theory, Practice

The Need to Move from Reactive to Proactive Perspective in Health Care

Purpose – The purpose of this article is to explore the importance of moving from reactive to proactive perspective in health care. Methodology - The research design, guided by a Qualitative philosophy, was inductive in nature. The researcher conducted an extensive literature review to gain an understanding and explore the importance of moving from reactive to proactive strategies to manage health organizations. Findings –Today, in the changing market environment, Health organizations must adopt proactive perspective as a strategic tool to attain business excellence and achieve goals. Practical Implications – This new perspective will make health organization stronger, and obtain sustainable competitive advantages. Originality/Value – The literature reviewed on Health Management reveals several models and frameworks to improve healthcare, however no article advocated the move to the proactive perspective and explain its importance

The Impact of the Development the International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) on the Tax Legislation in the Jordan

This study is to highlight the impact of the developing the International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) on the Tax Legislation in the Jordan This study found that there is a statistical evidence of the IFRS on the tax legislations, with the presence of some weak impact from the point of view of the study sample related to the fair value and the extent of its use in the investments, assets, and the financial instruments. And there is no impact with statistical evidence of the external auditing standards on the tax legislations, with the presence of some difficulties related to the evaluations and the future values which necessitate the external auditor to take them into consideration during the external audit. The study recommended that is very important to understand the necessity of the awareness for external auditors with what's related to the importance of the most convenient planning and the importance of analytical revision in external auditing activities with what corresponds with the goals on which external auditing has been used in order to achieve harmony between IFRS and tax legislations. The necessity of awareness for accountants and external auditors with the importance of the fair value and its impact on financial data and information through showing the financial data risks that are related to the application of the fair value and its impact on reporting financial reports and the accounting acknowledgement of financial data. The study also recommended to Increasing the coordination and collaboration between the legal association of accountants and the income and sales tax department for the purposes of standing on all the obstacles that occur without the acceptance of all the certified accounts from external auditors in the patrol and without auditing from the ISTD. Key Words: IFRS, ISA, ISTD, JORDA

The Impact of Organizational Structure on Organizational Commitment: A Comparison between Public and Private Sector Firms in Jordan

This study aims to examine the impact of organizational structure on organizational commitment in public and private sectors firms in Jordan. Three main structural dimensions are included in this research: formalization, centralization (in the form of hierarchy of authority and participation), and standardization. 412 surveys were administrated to 23 public and private firms in Amman and a sample of 239 valid questionnaires were obtained. Results reveal that all structure dimensions are related to organizational commitment in both sectors, except the hierarchy of authority. Among the structure dimensions, formalization exhibits the largest correlation with organizational commitment in public firms, whereas participation has the largest correlation with organizational commitment in private firms. Employee demographic has no impact on either structure dimensions or organizational commitment in either private or public sector. Furthermore, position in either private or public sector does not moderate the relationship between organizational structure and organizational commitment. Keywords: organizational structure, formalization, centralization, hierarchy of authority, participation, standardization, organizational commitment, Jordan

Interdisciplinary theoretical foundations for literacy teaching and learning

This article presents an interdisciplinary approach to literacy teaching and learning. The approach views literacy as involving numerous functions, including linguistic, psychological, cognitive, social, and critical functions. Research on the teaching and learning of literacy that underlies the model is discussed first. The interdisciplinary approach is defined and discussed next. The article concludes with a discussion of conclusions and implications for literacy education

The Role of the Effectiveness of Accounting Information Systems in the Relationship between the Earnings Management and Financial Performance

The effectiveness of the Accounting Information System (AIS) is expected to strengthen mechanisms leading to the efficient functioning of capital markets. AIS provides information that flows from the firm to stakeholders continuously. This flow of information forms the basis for the decision-making of the stakeholders. Therefore, the published periodical financial reports are expected to be relevant, faithfully represented, comparable, verifiable, timely, and comprehensible (Qatawneh, 2022). Additionally, international financial reporting standards provide management with a wide scope for choosing from different alternatives to treat the same transaction or event. Management can misrepresent the timing, amount, or intent of transactions and events related to revenues or expenses without being involved in fraud or falsification of the records (Gul et al., 2013; Kwon et al., 2020). Moreover, management can take advantage of generally accepted accounting principles (GAAP) to select from various methods when computing earnings and other financial measures, which could lead to lower-quality financial information (Fields et al., 2018). This discretionary room allows management to report the desired profit, achieving its goals in the interest of other parties. As a result, phrases such as earnings management and manipulation have emerged. Management can manage earnings by classifying good (bad) news, smoothing income, practicing big bath accounting, and choosing from different accounting methods (Brad et al., 2020), which is known as accruals-based earnings management.Keywords: Accounting, AIS, Earning Management, Financial Performance. DOI: 10.7176/RJFA/13-24-07 Publication date: December 31st 2022

The Impact of Tax Legislation on Public Shareholding Companies Tax Disclosure: A Comparative Study Between the Jordanian Tax System and the U.S. Tax System (State of Illinois)

Purpose: the purpose of this study is to examine the impact of tax legislation frequency and awareness on tax disclosures in publicly held companies in Jordan and the USA.   Theoretical Framework: the study utilizes a theoretical framework that considers the transparency, tax evasion, and availability of financial resources to the companies. The research employs an analysis of peer-reviewed journals and reports to explore the interaction between these variables.   Findings: the findings reveal that frequent changes in tax legislation reduce awareness levels but have no significant effect on transparency. Companies tend to prefer minimal disclosures rather than making extensive reports. Controlled policy changes enable companies to adjust their practices and influence the availability of resources. Increased awareness of tax policies enhances corporate understanding, but its impact on transparency is limited unless there is a mandatory requirement. Higher levels of awareness also contribute to reduced corporate evasion and improved availability of financial resources.   Implications of the research: the study has implications for tax legislators, providing insights into developing more effective tax legislation that enhances disclosures.   Originality/value: It highlights the importance of considering other moderating factors that influence policy effectiveness across different countries