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
Wed Nov 30 2016
Journal Name
International Business Management
ESTIMATE OF THE MULTIPLIER EFFECT OF THE MONETARY AND FISCAL POLICY ON NON-OIL GROSS DOMESTIC PRODUCT IN THE IRAQI ECONOMY FOR THE PERIOD OF 1990-2014
The monetary policy is a vital method used in implementing monetary stability through: the management of income and adjustment of the price (monetary targets) in order to promote stability and growth of real output (non-cash goals)
the tool of interest rate and direct investment guides or movement towards the desired destination
and supervisory instruments of monetary policy in both quantitative and qualitative. The latter is very important as a standard compass to investigate the purposes of the movement monetary policy in the economy. The public and businesses were given monetary policy signals by those tools. In fiscal policy
there are specific techniques to follow to do the spending and collection of revenue. This is done in order to actualize the adopted goals by the state and the relative closeness between monetary policy and fiscal policy objectives that requires relationship between two policies. Also
in order to achieve the goal of stability and promote economic growth within the tax multiplier. Multiplier of government spending is aiming at the goal of stability automatically and the allocation or distribution of economic stability through a basic introduction of the aim and objective of allocating resources to the required fields. In this vein
the objectives of the fiscal policy can be brought up spontaneously with the provisions of side and control effects which are in consonant with the outcome received in terms of economic cycle. The research showed that the impact of monetary policy in Iraq is insignificant on non-oil gross domestic product through a multiplier of monetary policy (K) and the flexibility of non-oil gross domestic product for money supply (E). Similarly
the impact of fiscal policy on non-oil gross domestic product through the fiscal policy multiplier (K) and the flexibility of non-oil gross domestic product for the government to spend are insignificant
The monetary policy is a vital method used in implementing monetary stability through: the management of income and adjustment of the price (monetary targets) in order to promote stability and growth of real output (non-cash goals); the tool of interest rate and direct investment guides or movement towards the desired destination; and supervisory instruments of monetary policy in both quantitative and qualitative. The latter is very important as a standard compass to investigate the purposes of the movement monetary policy in the economy. The public and businesses were given monetary policy signals by those tools. In fiscal policy, there are specific techniques to follow to do the spending and collection of revenue. This is done in order to
... Show MorePublication 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