This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires tha

The insurance companies are one of the organizations that rely mainly on human capital to underwriting to insurable risks because most of risks have many variables, so the aim of the research is to show the level of interest of the researched company in human capital, the reality of the underwriting policy in it, and the relationships of correlation and effect between them, and the approach has been used Analytical descriptive, as books, research and other related sources were used for the purpose of completing the theoretical side, on the practical side, a questionnaire was prepared, which represents the main tool for collecting data and distributed to a random sample of 64 people from underwriting managers and employees in spec

This research focuses on the epidemic of Job burnout and seeks to achieve sustainable preeminence among the employees of the University of Baghdad. It also identifies the meaning of the differences between the two genders of males and females according to the variables, and it also does the correlation between the two variables. First, the two researchers developed a test of job burnout that incorporates 18 items, which has been proven to be statistically fit. Moreover, they developed a competitive superiority measure consisting of 22 items in it, and its psychometric properties confirm their fit. The two tools were applied to a sample of 120 employees who were randomly selected from six colleges at the University of Baghdad, alongside univ

        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

The research work involve preparation of activated carbon from Plant corn grain dry in the presence of some additive Residual of poly ethelenetereaphthalate.and the anather way Carbonization was conducted by mixing a known weight of the feedstock with variable quantity of the additive and fixed ratio of Potassium hydroxide. Carbonization completed using fusion in solid state in the absence of solvents. Feedstock and mainly Remnants of poly ethelenetereaphthalate were decompose thermally in a Small chains containing to naphthoxide radicals, these radicals can be connected with the Chains of activated carbon aiming to increase polarity ,This was found from the reaction it self . this research has been studying the product sample was eva

Dissolution of gypsum rock in water is significant, which may result in hydrocarbon reservoir formation and evaporate deposits. However, the complexity of the gypsum dissolution process is still of interest because of its uncleanness that requires more critical analysis. The objectives of this experimental study are emphasis on the dissolution characteristics of gypsum rock under room temperature and by various types of water; namely: deionized, tap, fresh, acidic, well, and normal rainwatre. In addition, the influences of dissolution on gypsum rock's mechanical and physical characteristics. Gypsum rock was obtained from Agjalar area, in the southwest of Sulaymaniyah city, Northern Iraq. Experimental results show that we

        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,