1371
Research Title: Examining the Relationship between Accounting Performance and Business Re-engineering in Insurance Companies Listed on the Amman Stock Exchange
Author: Mahmoud Ahmad Al-Sohaimat, Published Year: 2017
    International Journal of Applied Business and Economic Research , Vol. 15, No. 24;
Faculty: Business

Abstract: This paper collected primary and secondary data from insurance companies listed on the Amman Stock Exchange in-order to examine the impact of business re-engineering on performance. The primary data was sourced through questionnaires, exploratory field visits, as well as interview with managements of relevant companies. The limitation of this work is that it utilized the non-parametric analysis due to the sample size. Its main findings are that the re-engineering of company operations lead to the strengthening of the competitive position, increase in the marketing share, increase production, efficiency, and cost reduction.

Keywords: Business Process, Business Process Re-engineering (BPR), Company Performance, Information Technology and Evaluation Process.

1372
Research Title: The Relationship between Adoption of Fair Value Accounting Standards and Changes in Stock Prices (An Empirical Study on Amman Stock Exchange)
Author: Mahmoud Ahmad Al-Sohaimat, Published Year: 2016
Research Journal of Finance and Accounting,, Vol 7, No 12,2016
Faculty: Business

Abstract: The study aimed to determine the relationship between the application of fair value accounting standards and changes in stock prices, and researcher seeks to obtain evidence through application on one of the emerging financial markets, where the sample was taken from the banks listed on a stock exchange emerging which is Amman stock exchange ASE, The explanatory power for application of fair value changes in stock prices Accounting Standards have been measure through designing model for this purpose, the research concluded to accept the alternative hypothesis for research, which says: The existence of the explanatory power for fair value changes is related to Changes in stock prices.

Keywords: fair value, markets efficiency, financial instruments, comprehensive income

1373
Research Title: The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market
Author: Mahmoud Ahmad Al-Sohaimat, Published Year: 2017
  International Business Research, Published by Canadian Center of Science and Education, Vol. 10, No. 6;
Faculty: Business

Abstract: The study aimed to measure the relationship between the investment decision-making in the industrial companies listed in the Saudi Stock Market with the (IVs) characteristics of the accounting information systems (appropriateness and reliability, comparability and understanding), and renovation and maintenance of the hardware and software. The problem in the Kingdom of Saudi Arabia is that the government depends on oil revenues more than on attracting investments, therefore, the importance of this study is constituted by the provision of critical recommendations to policy makers in the Kingdom of Saudi Arabia in order to overcome this issue and improve the investments. In order to achieve the objectives of this study, questionnaires were administered to 194 people representing the study population; a multiple regression (standard regression) was also used to test the study hypotheses. In general, all variables were positively significantly related with the investment decision-making

Keywords: accounting information systems, investment decision-making, capital markets

1374
Research Title: ISENTROPIC SOUND PROPAGATION ANALYSIS AND OPTIMIZATION OVER FLAT PLATE OF SATURATED POROUS MEDIA WITH VARIABLE PERMEABILITY
Author: Laith Batarseh, Published Year: 2014
Faculty: Engineering and Technology

Abstract: The problem of sound propagation over flat plate of porous media was investigated with both stationary and movable flow conditions with a simple geometrical interfere where the permeability is assumed to be exponentially decaying in the normal direction = e−η K Ko and the thickness is optimized according to the maximum attenuation. It is found that the main parameters that affect the propagation process are:- porosity; ε, static permeability; Ko and the steady flow Mach number; M . In addition, it is found that the new interfere of the permeability can improve the attenuation of sound wave when it is combined with the porosity and steady flow parameters beside the minimum required thickness. Also, the minimum required thickness depends on static permeability, porosity and flow state.

Keywords: porous media, sound, isentropic

1375
Research Title: IMPACT OF ECCENTRICITY ON HEAT TRANSFER IN AN ANNULAR SQUARE FILLED WITH SATURATED POROUS MEDIUM
Author: Laith Batarseh, Published Year: 2017
Faculty: Engineering and Technology

Abstract: In this work, the eccentricity effect on heat transfer in an annular square filled with a saturated porous medium was investigated. A numerical solution based on the Galerkin finite element was found for three different cases: (1) positive and negative diagonal eccentricity, (2) positive and negative horizontal eccentricity ±ex, and (3) positive and negative vertical eccentricity. In this study, the outer walls of the annuli were kept isothermally at hot temperature, while the inner walls were kept isothermally at cold temperature. The analysis is carried out to find the influence of eccentricity for three selected nondimensional values (±0.1, ±0.5, ±0.9) on two selected Rayleigh numbers of 100 and 200, without and with the effect of radiation equal to 0 and 1 and for different width ratios (0.25, 0.5, 0.75), respectively. Numerical results of fluid flow and heat transfer characteristics inside the porous medium for the three cases considered were presented and discussed. Furthermore, the results of the average Nusselt number of each outer wall show an increase as eccentricity increases, in particular, at higher values of width ratios ≥0.75.

Keywords: annular square, porous medium, heat transfer, Nusselt number, Rayleigh number

1376
Research Title: three dimensional stress strain analysis of a typical gas turbine blade using finite element method
Author: Muhammad Mustafa Gogazeh, Published Year: 2018
Faculty: Engineering and Technology

Abstract: Energy is extracted in gas turbine systems by expanding working fluids (hot gases) through several rings passages of fixed stator (blades) and moving rotor blades. Blades should have maximum reliability, durability, maximum yield strength and minimum material cost. The objective of this work is to analyze three dimensional stress-strain field equations on a three dimensional axial flow turbine blade using two types high speed steel –HSS- (iron base super alloys) and titanium alloys (Ti-6Al-2Sn.). An attempt has been made to compute stresses and displacements of a typical rotor blade of gas turbine system and comparing the obtained results with an available data. The analysis also involves derivation of three dimensional stress-strain equations, including body, forces. Attention was focused on analyzing stress-strain field on the upper, lower blade surfaces, and on the chord line of the turbine blade. The discretized (meshed ) model of the blade is generated using solidworks package, and the generated equations are solved by customized software. Steady state stress-strain analysis is assumed to understand the generalized behavior of blade forces from root to tip using finite element method. The results show that complexity of the stress-strain field over turbine blade. Result show that Ti6Al4V is better than HSS in most of application cases.element techniques and software to analyse strain and stress of a typical gas turbine blade

Keywords: finite element , gas turbine blade , stress , strain

1377
Research Title: تحديث طرق الرقابة الحكومية العليا وفقا لمتطلبات الخصخصة ( دراسة تطبيقية في الاردن )
Author: Jafer Maroof Al Sawalhah, Published Year: 2013
Journal of Baghdad College of Economic sciences University مجلة كلية بغداد للعلوم الاقتصادية الجامعة, Issue: 36 Pages: 279
Faculty: Business

Abstract: This research addressed the problem of Preservation of public money in order to avoid regulatory gaps that occur as a result of privatizing some government units and managed, financial transformation of the public sector to the private sector to activate the spectrum Tools government censorship, and updated in accordance with international auditing standards, which required studying the factors that help the financial control of a high development and the development of programs operating electronic data through the model year and then apply the elements of control in the operation of electronic data. The second factor which was adopted by the research was to focus on control performance with the direction of public administration based on the criteria of economic feasibility and a cost-benefit and encoding Multiple quality. To get out of financial control of the traditional audit department.So for the International Accounting Standards Committee (IASC) provides to a large extent to meet the requirements set above. As the Standards Committee holds to accept the most professional organizations located in developed and developing countries alike, depending on the means of the three above; Operating-mail, Performance Audit and International Standards on Auditing. Been developed strategic planning and audit programs and plans of modern control and then put the plan into action, the involvement of the Audit Bureau this development which has become a reality if necessary due to the change in the structures of some quarters concerning the maintenance of public money as a result of privatization and Tathiratvakiet GATT, which is an original research problem. Through the above research focuses on the following :1. Supreme Audit and characteristics2. Standards of internal financial controls and government recognized internationally.3. Plans for a program of development and modernization of government internal control

Keywords: الرقابة المالية

1378
Research Title: The Relationship between Capital Structure and Profitability
Author: Jafer Maroof Al Sawalhah, Published Year: 2012
International Journal of Business and Social Science , Vol. 3 No. 16
Faculty: Business

Abstract: This study seeks to extend Abor’s (2005), and Gill, et al., (2011) findings regarding the effect of capital structure on profitability by examining the effect of capital structure on profitability of the industrial companies listed on Amman Stock Exchange during a six-year period (2004-2009). The problem statement to be analyzed in this study is: Does capital structure affect the Industrial Jordanian companies? The study sample consists of 39 companies. Applying correlations and multiple regression analysis, the results reveal significantly negative relation between debt and profitability. This suggests that profitable firms depend more on equity as their main financing option. Yet recommendations based on findings are offered to improve certain factors like the firm must consider using an optimal capital structure and future research should investigate generalizations of the findings beyond the manufacturing sectors.

Keywords: Short term Liabilities, Long term liabilities, Return on Equity, Amman Stock Exchange.

1379
Research Title: Measuring Quality Performance of Mechatronics Engineering Programs
Author: Mohammed Bani Younis, Published Year: 2018
19th International Conference on Research and Education in Mechatronics (REM), Delft, Netherlands
Faculty: Engineering and Technology

Abstract: Quality criteria and performance measurement are becoming essential tools for assessing and developing academic programs. In this paper, accreditation and quality criteria from six different agencies (ABET, QAA, ENQA, ASIIN, HEAC, and ISO) are gathered, compared, and tailored towards mechatronics engineering programs. Seven Criteria are identified: strategy planning, resources and student support, academic programs, student learning outcomes, research, local and international collaboration, and quality assurance. Then, 12 Key Performance Indicators (KPI) and seven Student Learning Outcomes (SLO) are selected. Quality assurance methodology proposed in this study can be used as the basis to measure the performance of mechatronics programs.

Keywords: Key Performance Indicators; Mechatronics Programs; Quality Criteria; Measurement Methodology, Student Learning Outcomes

1380
Research Title: Harmonics generation Due to Multi-Cycle Auto Reclosing on HV Transmission Lines
Author: Mohammed Bani Younis, Published Year: 2019
Faculty: Engineering and Technology

Abstract: The technology of auto-reclose has been widely used on overhead HV transmission lines in most of power systems. As most of the faults on a transmission line are transient in nature, the auto-reclose can greatly improve the reliability and stability of the power system. The purpose is to make the fault line re-run after the temporary fault elimination. In this work the generation and nature of harmonics during auto reclosing process is investigated using adopted Fourier series instead of Fourier transform. It is found that subharmonics as well as higher order harmonics of the line frequency are generated depending on the type and durations of the reclosing. Also the amplitude and phase-angle relationships of these harmonic components are calculated for multi-pole multi-cycle auto reclosing. The results were verified using fast Fourier transform. It is found that the adopted Fourier series method gives more accurate and clearer results for the nature of harmonics than those based on simulation techniques such as FFT and discrete Wavelet Transform (DWT). Keywords— Auto reclosing, Fourier series, transmission lines, Fourier transform, harmonics, subharmonics

Keywords: Auto reclosing, Fourier series, transmission lines, Fourier transform, harmonics, subharmonics