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 that were distributed to the higher departments in the industrial companies in Jordan. Plus, to achieve the study goals, the SPSS statistical program was used to analyze data and to discover the nature of the impact. The mean and standard deviations were calculated, in addition to the regression and correlation test to elaborate on the natural relation between study variables that were analyzed. The concept of strategic management accounting was measured by (the concept of strategic cost, the concept of nine The strategic t and the concept of the brand) and the competitive advantage was measured through (achieved profits, product quality, customer satisfaction, product development, and market share). The study concluded that companies in Jordan practice this concept, furthermore the result indicated that there is a statistically significant effect of the SMA concept on competitive advantage. The study also concluded that SMA techniques is not a complete alternative for traditional accounting managerial, but it is also complementary to it. The study also recommended that companies are required to set long-term strategic goals due to their impact on competition and environmental changes. The study also concluded that the SMA differs in its comparison with the practice of managerial accounting and was adopted by industrial companies in Jordan as a principle of operation and not as a theoretical concept.
Adsorption techniques are widely used to remove organics pollutants from waste water particularly, when using low cost adsorbent available in Iraq. Al-Khriet powder which was found in legs of Typha Domingensis is used as bio sorbent for removing phenolic compounds from aqueous solution. The influence of adsorbent dosage and contact time on removal percentage and adsorb ate amount of phenol and 4- nitro phenol onto Al-Khriet were studied. The highest adsorption capacity was for 4-nitrophenol 91.5% than for phenol 82% with 50 mg/L concentration, 0.5 gm. dosage of adsorbent and pH 6 under a batch condition. The experimental data were tested using different isotherm models. The results show that Freundlich model resulted in the best fit also
... Show MoreSpent hydrodesulfurization (Co-Mo/γ-Al2O3) catalyst generally contains valuable metals like molybdenum (Mo), cobalt (Co), aluminium (Al) on a supporting material, such as γ-Al2O3. In the present study, a two stages alkali/acid leaching process was conducted to study leaching of cobalt, molybdenum and aluminium from Co-Mo/γ-Al2O3 catalyst. The acid leaching of spent catalyst, previously treated by alkali solution to remove molybdenum, yielded a solution rich in cobalt and aluminium.
Background: Atrioventricular nodal reentrant tachycardia (AVNRT) is the commonest regular supraventricular tachyarrhythmia. Ablation in the area of slow pathway (SP) has been successfully implemented in every day clinical electrophysiological practice for more than 20 years. Although the procedure is generally regarded as effective and safe, data on long-term effects and predictors of success or failure are incomplete.
An effort is made to study the effect of composite nanocoating using aluminum-9%wt silicon alloys reinforced with different percentage (0.5,1,2,4)wt.% of carbon nanotubes (CNTs) using plasma spraying. The effect of this composite on corrosion behavior for AA6061-T6 by extrapolation Tafel test in sea water 3.5wt% NaCl was invested. Many specimens where prepared from AA6061-T6 by the dimension (15x15x3)mm as this first set up and other steps include coating process, X-ray diffraction and SEM examination .The results show the CNTs increase the corrosion rate of the nanocomposite coatings with increasing the weight percentage of CNTs within the Al-Si matrix. Al-9wt%Si coating layer itself has less corrosion rate if compared with both n
... Show MoreMany conservative sphincter-preserving procedures had been described to be effective in
healing of anal fistula without excision or de roofing.
Objective: To verify the outcome of mere photocoagulation of the fistula tract on healing of low anal
fistula.
Materials and Methods: Using 810nm diode laser, the tracts of low anal fistulae in a cohorts of six male
patients (mean age of 32 yr) had been photocoagulated by retrograde application of laser light through an
orb tip optical fiber threaded in to the tract. Swabs for culture and sensitivity testing were obtained before
and after laser application. Patients were followed up regularly to announce fistula healing.
Results: Mean laser exposure time was 6.6 min., mean
Due to increasing cost of asphalt binder, significant economic savings can be realized by using the amount from reclaimed asphalt pavement (RAP) in the production of new hot mix asphalt (HMA). Moreover, this is an environmentally friendly option as it reduces the demand for virgin materials. It has to be remarked that in Iraq RAP is not used in the production of HMA and this valuable material is mostly degraded for use in lower value applications. Four mixtures were designed, which contains three different percent RAP, it is (0%, 5%, 15%) with asphalt grade (40-50) and (25%) with asphalt grade (60-70), it has been changed the grade of asphalt when adding RAP (25%) to compensate for the aged binder in the RAP when adding to mixture. All type
... Show MoreMolecular barcoding was widely recognized as a powerful tool for the identification of organisms during the past decade; the aim of this study is to use the molecular approach to identify the diatoms by using the environmental DNA. The diatom specimens were taken from Tigris River. The environmental DNA(e DNA) extraction and analysis of sequences using the Next Generation Sequencing (NGS) method showed the highest percentage of epipelic diatom genera including Achnanthidium minutissimum (Kützing) Czarnecki, 1994 (21.1%), Cocconeis placentula Ehrenberg, 1838 (21.3%) and Nitzschia palea (Kützing) W. Smith, 1856 (16.3%).
Five species of diatoms: Achnanthidiu
... Show MoreBackground: The immune system of the oral cavity suffers alterations due to fixed orthodontic treatment which act as potent stimulus for oral secretory immunity. The aims of this study are to estimate the effect of fixed orthodontic appliance on the level of salivary sIgA at different time intervals, and to verify the gender difference. Materials and method: The patient's history, clinical examination, and fixed orthodontic appliances were placed for 30 Iraqi orthodontic adult patients had class II division 1 and/ or class I malocclusion (15 males and 15 females) aged 18-25 years old. The unstimulated whole saliva was collected from each sample immediately before wearing fixed appliance (control group T0 as base line), and after 2 weeks (T1
... Show MoreThe extraction of Eucalyptus oil from Iraqi Eucalyptus Camadulensis leaves was studded using water distillation methods. The amount of Eucalyptus oil has been determined in a variety of extraction temperature and agitation speed. The effect of water to Eucalyptus leaves (solvent to solid) ratio and particle size of Eucalyptus leaves has been studied in order to evaluate the amount of Eucalyptus oil. The optimum experimental condition for the Eucalyptus oil extraction was established as follows: 100 C extraction temperature, 200 rpm agitation speed; 0.5 cm leave particle size and 6: 1 ml: g amount of water to eucalyptus leaves Ratio.