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.
The present study is to investigate the possibility of using wastes in the form of scrap iron (ZVI) and/ or aluminum ZVAI for the detention and immobilization of the chromium ions in simulated wastewater. Different batch equilibrium parameters such as contact time (0-250) min, sorbent dose (2-8 g ZVI/100 mL and 0.2-1 g ZVAI/100 mL), initial pH (3-6), initial pollutant concentration of 50 mg/L, and speed of agitation (0-250) rpm were investigated. Maximum contaminant removal efficiency corresponding to (96 %) at 250 min contact time, 1g ZVAI/ 6g ZVI sorbent mass ratio, pH 5.5, pollutant concentration of 50 mg/L initially, and 250 rpm agitation speed were obtained.
The best isotherm model for the batch single Cr(III) uptake by ZVI
... Show MoreIn this paper, an inexpensive, simple and well-accurate process of the generation of bimetallic silver Ag//gold Au core//shell is colloidal metal nanoparticles (MNPs). This is achieved via an atmospheric pressure non-thermal plasma glow discharge between two electrodes. One of these electrodes is a capillary tube placing over solution about (1 cm) that acts as the cathode, while the other electrode is a metal disk immersed in the solution and acts as an anode. Glow discharge process carried out at room temperature using a home-made cell with (6 KV) applied voltage and direct current (DC) about (1.8 mA) for different discharge periods. A wide range of bimetallic Ag//Au colloidal MNPs was rapidly synthesized as a result of non-thermal plas
... Show MoreConcrete columns with hollow-core sections find widespread application owing to their excellent structural efficiency and efficient material utilization. However, corrosion poses a challenge in concrete buildings with steel reinforcement. This paper explores the possibility of using glass fiber-reinforced polymer (GFRP) reinforcement as a non-corrosive and economically viable substitute for steel reinforcement in short square hollow concrete columns. Twelve hollow short columns were meticulously prepared in the laboratory experiments and subjected to pure axial compressive loads until failure. All columns featured a hollow square section with exterior dimensions of (180 × 180) mm and 900 mm height. The columns were categorized into
... Show MoreGas-lift technique plays an important role in sustaining oil production, especially from a mature field when the reservoirs’ natural energy becomes insufficient. However, optimally allocation of the gas injection rate in a large field through its gas-lift network system towards maximization of oil production rate is a challenging task. The conventional gas-lift optimization problems may become inefficient and incapable of modelling the gas-lift optimization in a large network system with problems associated with multi-objective, multi-constrained, and limited gas injection rate. The key objective of this study is to assess the feasibility of utilizing the Genetic Algorithm (GA) technique to optimize t
As a result of rapid industrialization and population development, toxic chemicals have been introduced into water systems in recent decades. Because of its excellent efficiency and simple design, the three-dimensional (3D) electro-Fenton method has been used for the treatment of wastewater. The goal of the current study is to explore the efficiency of phenol removal by the 3D electro-Fenton process, which is one of the advanced oxidation processes (AOPs). In the present work, the effect of the addition of granular activated carbon (GAC) particles to the electro-Fenton system as the third electrode would be investigated in the presence of graphite as the anode and nickel foam as the cathode, which is the source of electro-generated hydrogen
... Show MoreThe Asymmetrical Castellated concavely – curved soffit Steel Beams with RPC and Lacing Reinforcement improves compactness and local buckling (web and flange local buckling), vertical shear strength at gross section (web crippling and web yielding at the fillet), and net section ( net vertical shear strength proportioned between the top and bottom tees relative to their areas (Yielding)), horizontal shear strength in web post (Yielding), web post-buckling strength, overall beam flexure strength, tee Vierendeel bending moment and lateral-torsional buckling, as a result of steel section encasement. This study presents two concentrated loads test results for seven specimens Asymmetrical Castellated concavely – curved soffit Steel Be
... Show MoreThe present paper addresses cultivation of Chlorella vulgaris microalgae using airlift photobioreactor that sparged with 5% CO 2 /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 ioreactor.with CO2/air gives more biomass production even the bioreactor was aerated with air. This study proved that application of sparging system for ultivation of Chlorella vulgaris microalgae using either CO2/air mixture or air has a significant
... Show MoreA new simple and sensitive spectrophotometric method for the determination of trace amount of Cu(II) in the ethanol solution have been developed. The method is based on the complexation of Cu(II) with ethyl cyano(2-methyl carboxylate phenyl azo acetate) (ECA) in basic medium of sodium hydroxide givining maximum absorbance at (λmax = 521 nm). Beer's law is obeyed over the concentration range (5-50) (μg / ml) with molar absorptivity of (3.1773 × 102 L mol-1 cm-1) and correlation coefficient (0.9989). The optimum conditions for the determination of Cu(II)-complex and have been studied and applied to determine Cu(II) in synthetic water sample using simple and standard addition methods.