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.
أثر سياسة السجلات المحاسبية المفتوحة كأحد آليات إدارة التكلفة في تحقيق الميزة التنافسية للشركات الصناعية المساهمة العامة الأردنية
open-book accounting
cost management
competitive advantage
Jordanian industrial public companies
Publication Date
Sat Dec 01 2012
Journal Name
Advances In Bioresearch
Cytotoxicity of Miltefosine against Leishmania majorPromastigotes
Leishmaniasis has poor vaccination trials and the available drugs have side effects on patients. Therefore
development ofnew chemicals is important for public health. Miltefosine is the first drug used for oral treatment of visceral leishmaniasis.Previous studies approved that miltefosine is an effective treatment against visceral leishmaniasis
the visceral form ofLeishmania
and also on L. major
the cutaneous form of Leishmania. Here
we investigated the in vitro cytotoxicity ofmiltefosine on the procyclic promastigotes forms of L. major. Different concentrations of miltefosine were investigatedagainst the flagellated form of L. major
and results showed that miltefosine has inhibited the in vitro proliferation of theparasite
approving the cytotoxic effect of the compound on Leishmania
EC50 was determined after 24 hours exposure forthe drug and it was 1.54 μM. Our findings indicate that miltefosine has a cytotoxic effect on the insect stage of the old worldL. major and can be a new anti-Leishmanial drug