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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
Mon Jun 30 2025
Journal Name
Medical Journal Of Babylon
Assessment of Six Polymorphic Variants as Genetic Risks for Coronary Artery Disease: A Case–Control Study
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Abstract<sec> <title>Background:

Coronary artery disease (CAD) is the leading cause of death worldwide. Certain genetic polymorphisms play an important role in this multifactorial disease, being linked with increased risk of early onset CAD.

Objective:

To assess six genetic polymorphisms and clinical risk factors in relation to early onset nondiabetic Iraqi Arab CAD patients compared to controls.

Materials and Methods:

This case–contro

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Publication Date
Wed Apr 12 2017
Journal Name
Journal Of Engineering
Cultivation of Chlorella Vulgaris Using Airlift Photobioreactor Sparged with 5%CO2-Air as a Biofixing Process
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The present paper addresses cultivation of Chlorella vulgaris microalgae using airlift photobioreactor that sparged with 5% CO2/air. The experimental data were compared with that obtained from bioreactor aerated with air and unsparged bioreactor. The results showed that the concentration of biomass is 0.36 g l-1 in sparged bioreactor with CO2/air, while, the concentration of biomass reached to 0.069 g l-1 in the unsparged bioreactor. They showed also that aerated bioreactor with CO2/air gives more biomass production even the bioreactor was aerated with air. This study proved that application of sparging system for cultivation of Chlorella vulgaris microalgae using either CO2/air mixture or air has a significant growth rate, since the biorea

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Publication Date
Fri Jan 01 2016
Journal Name
Aip Conference Proceedings
Analysis of performance measures with single channel fuzzy queues under two class by using ranking method
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Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
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Publication Date
Fri Dec 30 2016
Journal Name
International Journal Of Applied Chemistry
Spectrophotometric Determination of Co(II) by Using Ethyl Cyano(2-Methyl Carboxylate Phenyl Azo Acetate) (ECA)
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A new simple and sensitive spectrophotometric method for the determination of trace amount of Co(II) in the ethanol absolute solution have been developed. The method is based on the reaction of Co(II) with ethyl cyano(2-methyl carboxylate phenyl azo acetate) (ECA) in acid medium of hydrochloric acid (0.1 M) givining maximum absorbance at ((λmax = 656 nm). Beer's law is obeyed over the concentration range (5-60) (μg / ml) with molar absorptivity of (1.5263 × 103 L mol-1 cm-1) and correlation coefficient (0.9995). The precision (RSD% ˂ 1%). The stoichiometry of complex was confirmed by Job's method which indicated the ratio of metal to reagent is (2:1). The studied effect of interference elements Zn(II), Cu(II), Na(I), K(I), Ca(II) and Mg

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Constructed Wetland Units Filled with Waterworks Sludge for Remediating of Wastewater Contaminated with Congo Red Dye
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The disposal of textile effluents to the surface water bodies represents the critical issue especially these effluents can have negative impacts on such bodies due to the presence of dyes in their composition. Biological remediation methods like constructed wetlands are more cost-effective and environmental friendly technique in comparison with traditional methods. The ability of vertical subsurface flow constructed wetlands units for treating of simulated wastewater polluted with Congo red dye has been studied in this work. The units were packed with waterworks sludge bed that either be unplanted or planted with Phragmites australis and Typha domingensis. The efficacy of present units was evaluated by monitoring of DO, Temperature, COD

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Publication Date
Tue Dec 22 2020
Journal Name
Lecture Notes In Civil Engineering
Geometric Nonlinear Synthetic Earthquake Analysis of Base Isolated Tall Steel Buildings Under Site-Specific Seismic Loading
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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Free Vibration Analysis of Laminated Composite Plates with General Boundary Elastic Supports Under Initial Thermal Load
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Free vibration behavior was developed under the ratio of critical buckling temperature of laminated composite thin plates with the general elastic boundary condition. The equations of motion were found based on classical laminated plate theory (CLPT) while the solution functions consists of trigonometric function and a continuous function that is added to guarantee the sufficient smoother of the so-named remaining displacement function at the boundaries, in this research, a modified Fourier series were used, a generalized procedure solution was developed using Ritz method combined with the imaginary spring technique. The influences of many design parameters such as angles of layers, aspect ratio, thickness ratio, and ratio of initial in-

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Engineering Science And Technology
Green synthesis of iron nanoparticle using tea leave extract for removal ciprofloxacin (CIP) from aqueous medium
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The approach of green synthesis of bio-sorbent has become simple alternatives to chemical synths as they use for example plant extracts, plus green synthesis outperforms chemical methods because it is environmentally friendly besides has wide applications in environmental remediation. This paper investigates the removal of ciprofloxacin (CIP) using green tea nano zero-valent iron (GT-NZVI) in an aqueous solution. The synthesized GT-NZVI was categorized using SEM, AFM, BET, FTIR, and Zeta potentials techniques. The spherical nanoparticles were found to be nano zero-valent, with an average size of 85 nm and a surface area of 2.19m2/g. The results showed that the removal efficiency of ciprofloxacin depends on the initial pH (2.5-10),

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
A Comparative Efficiency Study of Two Adsorbent Materials to Remove Eosin Y Dye from Aqueous Solutions
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This study was done to find a cheap, available and ecofriendly materials that can remove eosin y dye from aqueous solutions by adsorption in this study, two adsorbent materials were used, the shells of fresh water clam (Cabicula fluminea) and walnut shells. To make a comparison between the two adsorbents, five experiments were conducted. First, the effects of the contact time, here the nut shell removed the dye quickly, while the C. flumina need more contact time to remove the dye. Second, the effects of adsorbent weight were examined. The nut shell was very promising and for all used adsorbent weight, the R% ranged from 94.87 to 99.29. However C. fluminea was less effective in removing the dye with R% ranged from 47.59 to 55.39. The thi

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