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أثر سياسة السجلات المحاسبية المفتوحة كأحد آليات إدارة التكلفة في تحقيق الميزة التنافسية للشركات الصناعية المساهمة العامة الأردنية

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.

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

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Publication Date
Wed Jan 06 2021
Journal Name
Journal Of Planner And Development
Environmental dimensions and administrative mechanisms for the territory planning in Algeria, between theory and reality.

     In front of the serious deterioration of the elements of the environment, new convictions arose the need to integrate into the global environmental concerns as being one and the issue of shared responsibility and the impact of this conviction, the evolution of the environment protection law in many countries, including Algeria. Due to the multiplicity of perceptions about the environmental result of multiple scientific disciplines, the legislative concept emerged to protect the environment, which includes prevention and rational management and conservation and restoration and repair.

    Environmental planning for the various governments and countries aims to avert disasters and achieve the

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The mechanisms of the actor's work between performance and directing style in the contemporary theater show (Western) as a model

The actor has mechanisms that were applied in the performance، as it formed a style in the theatrical form (weird)، and the researcher deliberately studied these mechanisms and divided them into four chapters.

The researcher divided it into two sections، the first is the actor's performance requirements، and the second is the boring performance methods in the directors' theater، and then the researcher concluded the second chapter with the most important indicators.

As for the third chapter، the researcher determined the society of his research and the method of selecting the sample (strange) and analyzing the sample and concluded with the most important results of the sample analysis.

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Procedures of Westernization for Legend In Iraqi Theater Show: علاء كريم صاحب-جاسم كاظم عبد

Art of legend was arisen out of pillars of theatre which casts light on those legends that were written to glorify powers and situations surpass level of human beings . So we find that legend was transformed through its doctrine sides over level of concept and realization on field of subjects where by which Greek theatre was founded . As soon as it was adopted by drama art as legendary ritual phenomena with its stories . With that modes of social , spiritual expressions were differentiated within communities , peoples over all different countries and civilizations . This explains us the apparent difference in cases of legends , alike if they were within thoughtful , social or cultural sides between civilizations . Since drama art is mirr

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Mechanisms of Employing Secondary Event in Cinematographic Discourse: ماهر مجيد ابراهيم-شروق مالك حسن

  The cinematic story depends on many construction techniques that together constitute the story features technically and the secondary events are considered one of these basic techniques that are directly affected by the employment mechanisms inside the cinematic achievement. This subject initiated the two researchers to decide the title of the research: (Mechanisms of Employing Secondary Event in Cinematographic Discourse). The research is divided into an introduction that included the problem details, the aim and defining the terms used. The first section was the act and the event in the cinematic story, which addressed the relation between the act and the event and the nature of the simulation that tries to ascend the human act

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
High Commitment Management and their Impact in Organizational Excellence Afield Research for opinions a sample of managers in the company general Alfurat for chemical industries \Babylon

In its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.

The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Taxes Effectiveness on controlling The Pollution reduction levels due To the Activity Contracted Foreign Oil Companies in Iraq: An applied research in the general commission of taxes

     Environmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based  environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.

     The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analysis of the impact of public budget deficit on external debt in lraq with in the framework of joint integration of the period (1990 – 2016 )

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
Structural mechanisms formative (Goldman) reading done Studio talk And their role in raising Criticism knowledge

Facing the receiver (critic) problematic understanding of modern art done, which turned positive professional image to symbolic language, which gave it authenticity previous Arts advantage, and this latest progress in critical reading contemporary and several mechanisms for analyzing literary texts and plastic, including textural fabric. And we suffer from the absence of cash the recipient culture (learner), so the current search goal focused on detecting structural mechanisms formative (Goldman) reading done modern art and its role in raising criticism knowledge (learner). Defining the theoretical framework of chapter II by discussing it; the first episode dealt with the textural fabric, while the latter was accomplished Studio talk, an

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Publication Date
Fri Jun 02 2017
Journal Name
Journal Of Legal Sciences
قواعد تسوية منازعات الملكية الصناعية بواسطة التحكيم التجاري الدولي

it has emerged the role of commercial arbitration in disputes of industrial property in countries that have expanded the scope of industry property rights, Through the adopting material  rules in its domestic legislation , find their source in the established principles in international trade, and allow to settle all kinds of industrial property disputes , including the disputes relating to the validity of the patent or trademark by the International Commercial Arbitration.

     The material  rules Concerned with the direct settlement of international trade disputes , But there are  material  rules specialized of settlement of industrial property disputes, including traditional material rul

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