The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage of Jordanian industrial public companies. The study also showed a statistically significant effect of the policy of open-book accounting in achieving competitive advantage through the dimensions of the advantage (Cost, quality, flexibility, delivery) to the Jordanian industrial public companies.
Terrorism is an old phenomenon, but awareness of its seriousness talk of where to stretch the impact of the terrorist crime and the magnitude of the results as well as the community's awareness of the newly therefore appeared studies and special laws to deal with this phenomenon, especially that this phenomenon has increased the time being to enter an organization where the scientific methods and modern techniques that cause destruction and horror of mass.That the term terrorism in the modern era did not materialize and actually only in 1793 and that was when he declared Robespierre (Robespierre) the beginning of the reign of terror or Alrhb (Reign of terror) which lasted in France from March 10 1973_27 July 1794 where it was the execution
... Show MoreContemporary arts have achieved, in accordance with the transition of concepts, a new logic in presentation and expression in general, and specifically in the field of ceramic art. The shift towards the logic of rejection and subversion of prevailing methods, which have been almost a constant foundation for a long period, has directly influenced the direction of visual arts in the contemporary world.
The growth and cultural transformations that the world has witnessed after the two World Wars have produced cognitive shifts based on strategies that diverge from the dominant culture. These approaches vary according to existential needs, as the language of art has become conceptual and a medium for contemporary culture with its rapid an
Shooting skill in basketball is one of the most important offensive skills and the final stage of the team's attack and the culmination of all skills in which points are scored, including the skill of peaceful shooting. The research aims to prepare competitive exercises and understand the impact of competitive exercises on developing coordination and balance for basketball players under 18 years old. The researcher used the experimental method with the single experimental group approach, including the research community of female athletes in the public directorates of education in Baghdad, totaling (6) directorates and (72) players. The research sample was selected intentionally, consisting of female athletes in the sports activity of the D
... Show MoreThe problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowl
... Show MoreThe importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re
The characteristics of physical architecture in the Levant and the island are characterized by a lot of attention and care, as they are a pillar of the urban movement in every place and time.
This study comes as: The responsibility of the Iraqi newspapers in promoting the political culture inside society, an analytical study in newspapers: Al-Sabah, Al-Ittihad, Al-Aalam for 2/ 3/ 2013 to 31/ 3/ 2013 to spot light on the extent to which the three mentioned newspapers are compliance with the promotion of the political culture inside society which is seen as one of the essential requirements for the success and promotion of the democratic process inside society.
The study aims to: finding out the extent to which these newspapers are compliance with their responsibility in the promoting the political culture inside society; knowing the nature of their role in pr
... Show MoreThe telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom
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