The Governance Capability to Support Accounting & Financial Disclosure in the financial Statements (Case Study – Industrial Sector)

In the last years we can see increased in attention of disclosure & transparency, because it have an important role to providing the necessary information that will help to improve & understand the financial instrument and improve the joint-stock companies performance in order to provide specific information to be used .then the companies can take the appropriate accounting policies and the best way to risk management, because all the investors need to  achieve those goal and maximization wealth in legitimate ways.   This study reached to the existence of the basis of an arbitrator & effective governance rules through fit the requirements of the rules of governance with the amount of disclosed in the joint-stock companies under study, that provide a regulatory framework that will help to give an effectively controls all aspects of governance and corporate performance and provide clear legislation sets out the responsibilities to ensure that the interests of public in joint-stock companies.   The study proved the existence of an effective working mechanism between stakeholders and the Board of Directors to provide continuity of the company and provide an opportunity for stakeholders to get proper compensation when their rights are violated.   Keywords: Governance, Disclosure, Transparency, Financial Statement, Joint-stock Companies, Industrial Secto

Investigation of the Antimicrobial Preservatives in the Dairy Product (Labneh)

The aim of this study was to investigate the presence and levels of antimicrobial preservatives (natamycin, benzoic acid and sorbic acid) in the dairy product, Labneh. One hundred and fifty Labneh samples of 10 different trademarks were collected from the Jordanian markets in January, April and July 2013 to be analyzed. The obtained results indicated that 30% of the samples contained natamycin, 20% contained sorbic acid, 10% contained benzoic acid, and none of the detected preservatives were found in 40% of the samples. Results revealed that the highest level of antimicrobial preservatives detected in the Labneh samples was benzoic acid, which ranged from 5.70 to 365.4 mg/kg, while natamycin ranged from 11.74 to 76.98 mg/kg and sorbic acid ranged from 77.08 to 321.6 mg/kg. None of the samples contained more than one preservative. This study demonstrated preservative addition and amount was made with no consideration of seasonal variation. Results also showed that Labneh samples produced in facilities that apply HACCP systems met the required conditions without the addition of any preservatives. Keywords: antimicrobial preservatives, natamycin, benzoic acid, sorbic acid, dairy product, Labne

The Effect of Training and Development Effectiveness on Jordanian Municipalities

Purpose: This study investigates the impact of training and development effectiveness on Jordanian municipality's performance. It aims to understand the relationship between training programs and municipal outcomes, with a focus on employee performance and organizational effectiveness.   Theoretical framework: The study employs a descriptive analysis approach to explore its objectives. It relies on a questionnaire-based data collection method, targeting all workers in Jordanian municipalities and the Greater Amman Municipality. The research uses statistical analysis software SPSS for data analysis and hypothesis testing.   Design, methodology, approach: The study's design involves surveying 7043 employees across various job titles in Jordanian municipalities and the Amman municipality. The questionnaire serves as the primary data collection tool. The research utilizes the SPSS program for statistical analysis and hypothesis validation. Descriptive statistics and analytical methods are employed to assess the effectiveness of training and development programs.   Findings: The study reveals that the majority of employees are male, aged 40 or younger, with less than 15 years of service. Around 78.5% of employees hold a diploma or higher qualification. The research indicates an average level of approval regarding the performance of municipalities and employees. It establishes a significant impact of training and development effectiveness on municipal and employee performance, influenced by factors such as academic qualification and age.   Research, practical & social implications: The findings emphasize the need for tailored training programs, especially for younger employees and newcomers. The study advocates for comprehensive training preparation, evaluation based on predefined criteria, and the allocation of financial resources in municipal budgets for ongoing training and development initiatives. These insights have practical implications for enhancing municipal employee performance and, consequently, the overall functioning of Jordanian municipalities.   Originality: This study contributes original insights by investigating the specific context of Jordanian municipalities. It sheds light on the effectiveness of training and development programs, highlighting their influence on employee and municipal performance. The research provides unique recommendations, emphasizing the importance of targeted training for specific employee groups and the necessity of financial allocation for sustained training efforts

Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study

Summary Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally. Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income countries globally, and identified factors associated with mortality. Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis, exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause, in-hospital mortality for all conditions combined and each condition individually, stratified by country income status. We did a complete case analysis. Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male. Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3). Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups). Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries; p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11], p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20 [1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention (ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed (ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65 [0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality. Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome, middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger than 5 years by 2030

The Story of the Knot of Musa\u27s Tongue, Peace be upon him - A Critical Study

References that dealt with the story of Moses peace be upon him, tell that he was heavy-tongued with a blemish that prevented him from pronouncing some letters correctly because of eating a small ember burned his tongue, when Pharaoh wanted to test him. His story became popular and spread until it becomes an axiom, although the scholars agree that the Prophets (peace be upon them) are infallible from the defects that prevent them from delivering the religion, and from every defect alienates people from them. So, I have dealt with this story by researching and studying, to know the source, and scholar\u27s opinions, discern after searching and analyzing that it\u27s from Israeli Stories which leak to our Islamic resources, contributed to it is spread scholar\u27s correction that\u27s referred to Ibn Abbas-may Allah be pleased him-they were not able differentiate between what\u27s referred to him, and what\u27s referred to the messenger of Allah

Unforeseen uses of oral contraceptive pills: Exploratory study in Jordanian community pharmacies

BackgroundThe use of oral contraceptive pills (OCPs) as a birth control method is very common worldwide. OCPs have many other labeled non-contraceptive indications, and as a result there is an associated risk of improper use, as with any other medications. This study was designed to assess the unforeseen improper uses of OCPs observed by community pharmacists in Jordan.MethodA cross-sectional study design was conducted using a self-administered survey. A convenience sample (n = 380) of Jordanian community pharmacists, were recruited through social media resources. The survey included multiple-choice and open-ended questions. Descriptive statistics and correlation analyses were completed using SPSS.ResultsMore than half of the recruited pharmacists (55.3%) were female, and the mean age of the participants was 32.58 ± 9.94. The majority of the pharmacists (85%) had good knowledge about the non-contraceptive indications of OCPs. About 53% of them confirmed their exposure to cases of the improper use of OCPs. About 67.5% of the pharmacists who confirmed exposure to such cases, reported the topical use of OCPs for the enhancement of hair growth. Around 15% of those pharmacists stated that OCPs were used to give negative results for addictive drug screening tests. In the event that the pharmacists suspected improper use, more than 90% suggested they would refrain from dispensing the pills.ConclusionThis study has spotlighted many unforeseen uses of OCPs in Jordan and highlighted the need for restricted national regulations on the monitoring of OCP prescription/selling patterns in Jordan by policymakers. Moreover, there is a need for the establishment of national educational programs for the Jordanian community regarding the safe proper use of OCPs