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.
In the present investigation, the synthesis of copper nanoparticles from green tea was attempted and investigated for its capacity to adsorb drugs (Ciprofloxacin). The copper nanoparticles (Cu-NPs) were characterized by different techniques of analysis such as scanning electron microscopy (SEM) images, atomic force microscope (AFM), blumenauer-emmer-teller (BET), fourier transform infrared (FTIR) spectroscopy, and zeta potentials techniques. Cu-NPs lie in the mesoporous material category with a diameter in the range of 2-50 nm. The aqueous solution was investigated for the removal of ciprofloxacin (CIP) with green tea-synthesized Cu-NPs. The results showed that ciprofloxacin efficiency depe
... Show MoreA novel demountable shear connector for precast steel-concrete composite bridges is presented. The connector uses high-strength steel bolts, which are fastened to the top flange of the steel beam with the aid of a special locking nut configuration that prevents bolts from slipping within their holes. Moreover, the connector promotes accelerated construction and overcomes the typical construction tolerance issues of precast structures. Most importantly, the connector allows bridge disassembly. Therefore, it can address different bridge deterioration scenarios with minimum disturbance to traffic flow including the following: (1) precast deck panels can be rapidly uplifted and replaced; (2) connectors can be rapidly removed and replaced; and (
... Show MoreA crucial area of research in nanotechnology is the formation of environmentally benign nanoparticles. Both unicellular and multicellular play an important role in synthesis nanoparticles through the production of inorganic materials either intracellularly or extracellularly. The agents (pigments, siderophores, cell extracted metabolites and reducing compounds) were used to prepare silver nanparticles with different sizes and shapes. The color variations (dark yellow, slightly dark yellow and golden yellow) arising from changes in the composition, size, and shape of nanoparticles, surrounding medium can be monitored using UV-visible spectrophotometer. These effects are due to the phenomena called surface plasmon resonance. The silver nanopa
... Show MoreThe research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
... Show MoreCsaszar introduced the concept of generalized topological space and a new open set in a generalized topological space called -preopen in 2002 and 2005, respectively. Definitions of -preinterior and -preclosuer were given. Successively, several studies have appeared to give many generalizations for an open set. The object of our paper is to give a new type of generalization of an open set in a generalized topological space called -semi-p-open set. We present the definition of this set with its equivalent. We give definitions of -semi-p-interior and -semi-p-closure of a set and discuss their properties. Also the properties of -preinterior and -preclosuer are discussed. In addition, we give a new type of continuous function
... Show MoreLet M be an R-module, where R is commutative ring with unity. In this paper we study the behavior of strongly hollow and quasi hollow submodule in the class of strongly comultiplication modules. Beside this we give the relationships between strongly hollow and quasi hollow submodules with V-coprime, coprime, bi-hollow submodules.