The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

چکیده­ی بحث

       به نظر می­آید که عالم هستی ، بر مسأله­ی « حرکت» استوار دارد ، و روح ، همیشه دنبال دگرگونی و تکامل و برتری می­گردد. حرکت ، همه­ی چیزها در عالم إمکان را  در بر می­گیرد. حرکت در بنیادهای فکر مولانا جای مهمی دارد .اشعار مولانا مقدار زیادی از پویایی و حرکت برخوردارست، و از آنجایی که فعل ، عنصر تکانبخش جمله ، و کانون دلالت است ، ترجیح دادیم - علاوه بر دیگر عنا

The main purpose of this paper is to introduce a some concepts in fibrewise bitopological spaces which are called fibrewise , fibrewise -closed, fibrewise −compact, fibrewise -perfect, fibrewise weakly -closed, fibrewise almost -perfect, fibrewise ∗-bitopological space respectively. In addition the concepts as - contact point, ij-adherent point, filter, filter base, ij-converges to a subset, ij-directed toward a set, -continuous, -closed functions, -rigid set, -continuous functions, weakly ijclosed, ij-H-set, almost ij-perfect, ∗-continuous, pairwise Urysohn space, locally ij-QHC bitopological space are introduced and the main concept in this paper is fibrewise -perfect bitopological spaces. Several theorems and characterizations c

Throughout this paper we introduce the notion of coextending module as a dual of the class of extending modules. Various properties of this class of modules are given, and some relationships between these modules and other related modules are introduced.

It is easy to talk about democracy, but it is difficult to practice. We talk about postmodernism, but difficult to be embodied in the ground. Yet, the age of democracy and modernity at the same time prompted the researcher to try to find a media concept for it. It does not mean that this concept has not yet formed. But the rooting of democracy and the approaching of states and groups towards it, made it necessary to by studied again.

The relationship between democracy and the media has made them look like one concept. The existence of one is linked to the existence of the other. The reality is only a linguistic formulation, but the social and cultural aspect is related to democracy origin

       In this paper, we focus on designing feed forward neural network (FFNN) for solving Mixed Volterra – Fredholm Integral Equations (MVFIEs) of second kind in 2–dimensions. in our method, we present a multi – layers model consisting of a hidden layer which has five hidden units (neurons) and one linear output unit. Transfer function (Log – sigmoid) and training algorithm (Levenberg – Marquardt) are used as a sigmoid activation of each unit. A comparison between the results of numerical experiment and the analytic solution of some examples has been carried out in order to justify the efficiency and the accuracy of our method.

In this paper, we introduce and study a new concept (up to our knowledge) named CL-duo modules, which is bigger than that of duo modules, and smaller than weak duo module which is given by Ozcan and Harmanci. Several properties are investigated. Also we consider some characterizations of CL-duo modules. Moreover, many relationships are given for this class of modules with other related classes of modules such as weak duo modules, P-duo modules.

Finding Masculinity in the "Great War": An Analytical Study of A Long Long Way by Sebastian Barry Abstract This paper intends to show the relation between war and masculinity, through drawing a sketch of the masculine identity of the soldiers during the First World War (also known as the Great War). It studies the association between “ideal manhood” and wartime duties. The paper travels though the experience of Willie Dunne, a young Irish soldier in A Long Long Way (2005) by the Irish writer, Sebastian Barry. Through the paper, the researcher traces the social and familial pressures that lead Willie to enlist in the army, and to experience the atrocities of the First World War in order to search for his masculinity. Raywne Connell's co

Throughout this paper R represents commutative ring with identity, and M is a unitary left R-module. The purpose of this paper is to study a new concept, (up to our knowledge), named a semi-extending modules, as generalization of extending modules, where an Rmodule M is called semi-extending if every sub module of M is a semi-essential in a direct summand of M. Various properties of semi-extending module are considered. Moreover, we investigate the relationships between semi-extending modules and other related concepts, such as CLS-modules and FI- extending modules.