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jeasiq-1929
The role of strategic management accounting and its impact on the competitive advantage in Jordanian industrial companies
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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.

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Publication Date
Fri May 31 2024
Journal Name
Chemical Papers
Experimental investigation of low salinity water to improve oil recovery at Nassiriyah oil field
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Publication Date
Tue May 01 2018
Journal Name
Chemical Engineering And Processing - Process Intensification
Studies of mass transfer at a spiral-wound woven wire mesh rotating cylinder electrode
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Mass transfer has been studied at rotating cylinder electrodes fabricated with spiral-wound woven-wire meshes using reduction of copper as a test reaction. The experimental data were correlated by an empirical expression between the Sherwood number and the Reynolds number, both regarding the hydraulic diameter as a characteristic length. It was found that the Sherwood number was dependent upon the Reynolds number to the power of 0.521. An enhancement factor was adopted to compare the efficiency of the new rotating cylinder electrode with previous three-dimensional rotating cylinder electrodes. The results showed that the new type has a mass-transfer enhancement factor 2.3 times higher than those obtained with smooth rotating cylinder electr

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Publication Date
Tue Nov 08 2022
Journal Name
Buildings
An Experimental Study of Granular Material Using Recycled Concrete Waste for Pavement Roadbed Construction
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Rapid worldwide urbanization and drastic population growth have increased the demand for new road construction, which will cause a substantial amount of natural resources such as aggregates to be consumed. The use of recycled concrete aggregate could be one of the possible ways to offset the aggregate shortage problem and reduce environmental pollution. This paper reports an experimental study of unbound granular material using recycled concrete aggregate for pavement subbase construction. Five percentages of recycled concrete aggregate obtained from two different sources with an originally designed compressive strength of 20–30 MPa as well as 31–40 MPa at three particle size levels, i.e., coarse, fine, and extra fine, were test

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Calculating Surface Roughness for a Large Scale SEM Images by Mean of Image Processing
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Publication Date
Tue May 01 2018
Journal Name
Chemical Engineering And Processing - Process Intensification
Studies of mass transfer at a spiral-wound woven wire mesh rotating cylinder electrode
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Publication Date
Thu Feb 25 2021
Journal Name
Iraqi Journal Of Agricultural Sciences
OPTIMIZATION OF LEVOFLOXACIN REMOVAL FROM AQUEOUS SOLUTION USING ELECTROCOAGULATION PROCESS BY RESPONSE SURFACE METHODOLOGY
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This study was aimed to investigate the response surface methodology (RSM) to evaluate the effects of various experimental conditions on the removal of levofloxacin (LVX) from the aqueous solution by means of electrocoagulation (EC) technique with stainless steel electrodes. The EC process was achieved successfully with the efficiency of LVX removal of 90%. The results obtained from the regression analysis, showed that the data of experiential are better fitted to the polynomial model of second-order with the predicted correlation coefficient (pred. R2) of 0.723, adjusted correlation coefficient (Adj. R2) of 0.907 and correlation coefficient values (R2) of 0.952. This shows that the predicted models and experimental values are in go

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Publication Date
Sat Mar 01 2025
Journal Name
Journal Of Ecological Engineering
Synthesis of sulfated zirconia-HY zeolite catalysts doped by platinum metal for hydroisomerization reaction
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Publication Date
Sat Jan 25 2025
Journal Name
Indonesian Journal Of Chemistry
Synthesis of CuO Nanoparticles from Copper(II) Schiff Base Complex: Evaluation via Thermal Decomposition
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Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the

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Publication Date
Fri May 01 2020
Journal Name
Environmental Technology & Innovation
Environmental remediation of synthetic leachate produced from sanitary landfills using low-cost composite sorbent
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
SIMULATION OF OPTIMAL SPEED CONTROL FOR A DC MOTOR USING LINEAR QUADRATIC REGULATOR (LQR)
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This paper describes DC motor speed control based on optimal Linear Quadratic Regulator (LQR) technique. Controller's objective is to maintain the speed of rotation of the motor shaft with a particular step response.The controller is modeled in MATLAB environment, the simulation results show that the proposed controller gives better performance and less settling time when compared with the traditional PID controller.

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