251
Research Title: The Role of Modern Accounting in Economic Development for Emerging Economies
Author: Jafer Maroof Al Sawalhah, Published Year: 2020
Faculty: Business

Abstract: This research aims at identifying the role of modern accounting in strengthening economic development in emerging economics, as the descriptive analytical approach was used to clarify the theoretical framework through previous studies, scientific papers and hypotheses testing. The study tool was the questionnaire. The study proved that modern accounting contribute significantly to the economy development in regions with emerging economics (such as Palestine: West bank and Gaza Strip) through the rationalization of economic decisions and the achievement of the greatest economic prosperity, in addition to monitor and follow-up economic plans. The study recommended the importance of enhancing the role of accounting in economic development and addressing difficulties and challenges facing the professional application of accounting to ensure economic developmen

Keywords: Modern Accounting, Economic Development, Emerging Economies.

252
Research Title: Investigating the efficiency of financial markets: Empirical evidence from MENA countries”
Author: Izzeddien Naef Ananzeh, Published Year: 2021
Investment management and financial innovations, Volume 18, Issue 1,
Faculty: Business

Abstract: The market efficiency hypothesis has become an important concept for all investors looking to own internationally diversified portfolios, which coincides with an increase in investment flows between all countries, both developed and undeveloped. This study was aimed at investigating the efficiency of a group of Arab stock markets located in the Middle East and North Africa (MENA) region according to the Random Walk Hypotheses (RWH) at weak form. The study covered the markets of Jordan, Egypt, Saudi Arabia, UAE, Bahrain, and Oman. The empirical results of all tests used in this study rejected the RWH at a weak form for all markets through all tests applied – Unit root test, Variance Ratio Test, and Run Test. The result of this study contradicts the results of many studies conducted on developed and emerging markets. This can be a good indication of the ineffectiveness of the reforms that have been adopted by responsible bodies on these markets. Based on this result, all efforts made to expand and deepen these markets should be intensified by improving liquidity, transparency, enhancing investment culture in these countries; supporting legislative and regulatory reforms to attract investment, and developing the financial sector in these markets as a whole.

Keywords: MENA markets, market efficiency, financial markets, unit root tests, run test, variance ratio test

253
Research Title: The relationship Between the Return On Equity (ROE) and the Capital Structure of the Jordanian Shareholding Industrial Companies
Author: Abed El-Nafea Al-Zarari, Published Year: 2021
Academy of Acconting and Financial Studies Journal, 25, issue 1
Faculty: Business

Abstract: The study aims at verifying the impact of the capital structure on the profitability industrial joint-stock firms, and how these companies managed their capitals through the period from 2006 to 2015. The methodology of this study relied on the descriptive approach to analyze and classify the available data using the multi regression analysis. The sample of the study included the Dar Al Dawa development and investment company, and the Hayat Pharmaceutical industries Company. The results of this study show that there are the significance level (0.05=a <_ 0.0 ) of the capital structure (debt) on the return on equity (ROE) in the Jordanian industrial shareholding companies. Descriptive statistics indicate that the financial leverage (FL) constitutes about 51% of the capital structure of the aforementioned companies, with the short-term financial leverage being the largest component of the financial leverage(FL). It is worth nothing that the leverage ratio was almost constant during the study period ( the standard deviation ratio was 0.113). As shown by the study results, the rate of interpretation of the independent variables on the dependent variable was 85% ( Adjusted R2). It has been also noticed that the relationship between the capital structure ( indebtedness) that the profitability (ROE) is positive, i.e. there is a statistical significance of financial leverage (FL) on the profitability index in the studied companies. Likewise, there is a statistically significant effect of other independent variables ( except for the asset turnover ratio) on the profitability index.

Keywords: Capital Structure, Profitability, Multiple Linear Regression, Financial Ratios.

254
Research Title: ً"الحاة العلمية والثقافية في مصر(1805-1848) " محمد علي باشا انموذجاُ
Author: Abdalla Ahmad Abdalla, Published Year: 2020
الحياة العلمية والفكرية والثقافية في الوطن العربي بين القرنيين 1-14ه/20-7م, قسم التاريخ جامعة اليرموك
Faculty: Arts

Abstract: سيسلط البحث الاضواء على جهود محمد علي باشا في احياء العلوم والاداب في مصر، وذلك بتدشين ونشر المدارس على اختلاف انواعها ودرجاتها، وارسال البعثات العلمية الى اوروبا، من اجل النهوض بالدولة المصرية الحديثة لكي تواكب مجريات العصر، وتنافس الدول الاخرى في العلم والتطور .

Keywords: مصر، العلوم والاداب، محمد علي باشا، النهضة الاقتصادية

255
Research Title: معاهدة وادي عربة جذور وآفاق
Author: Abdalla Ahmad Abdalla, Published Year: 2020
مجلة مدارات تاريخية, 2
Faculty: Arts

Abstract: This study sheds light on the Wadi Arabah Treaty, which is considered the Jordanian-Israeli peace treaty in itself. This study will address the roots of that agreement and the most key motives behind the Jordanian side’s decision to sign that agreement in 1994 with the Israeli side. Also, this study will explore the most significant international political conferences that contributed to advancing the peace process between the two sides, starting with the Madrid Peace Conference in 1991, which was an American initiative, and the Washington Conference in 1993, leading to the declaration of the Wadi Arabah Agreement in 1994. Of note, this said agreement provides for achieving a fair peace between the two sides. The signing of that agreement was because of the difficult circumstances that Jordan was going through in terms of political, economic and military aspects, where the completion of the peace treaty was a strategic option to ensure that Jordan does not lose more of its lands. According to the said agreement, Jordan was able to restore the Jordanian lands occupied by Israel, especially “Baqoura, Ghumar” regions, along with the waters of the Jordan River that Israel had converted into Israeli settlements beyond the Naqab lands

Keywords: Wadi Araba Treaty, Peace Process, Israel, Peace Motives

256
Research Title: المؤرخون الجدد والنكبة الفلسطينية 1948 "بيني موريس أنموذجا"
Author: Abdalla Ahmad Abdalla, Published Year: 2020
مجلة العبرللدراسات التاريخية والاثرية, 3
Faculty: Arts

Abstract: ملخص: يهدف هذا البحث التعريف بحركة المؤرخين الجدد في إسرائيل، ،وبيان أبرز أعلامها ومؤسسيها وهو المؤرخ الإسرائيلي بيني موريس (Benny Morris )، مع بيان أهم مؤلفاته، ومواقفه التاريخية والأكاديمية من الرواية الرسمية الإسرائيلية لأحداث النكبة الفلسطينية عام 1948م،وإظهار تلك الحقائق التاريخية عن الرواية الإسرائيلية الكاذبة التي تغنت بها الحركة الصهيونية، وسيحاول الباحث في هذه الدراسة إظهار مدى تناقض المؤرخ الإسرائيلي بيني موريس بعد الانتفاضة الفلسطينية وتحويل فكره من فكر "يساري" معارض إلى فكر "يميني" مؤيد للأعمال التي قامت بها الحركة الصهيونية، من اعتداءات واغتصاب وقتل، وجاءت بعد ذلك تبريراته لوسائل الإعلام الإسرائيلية وبخاصة في جريدة (هآرتس )الإسرائيلية، بأن الأعمال التي قامت بها الحركة الصهيونية هي منطقية وأساسية من اجل قيام دولة إسرائيل في فلسطين .

Keywords: المؤرخين الجدد، إسرائيل، بيني موريس، النكبة الفلسطينية، الرواية الإسرائيلية.

257
Research Title: دراسة تاريخية للمخططات اليهودية في السيطرة على مصر في العهد الملكي(1921-1951م)
Author: Abdalla Ahmad Abdalla, Published Year: 2020
مجلة دراسات وابحاث, 13
Faculty: Arts

Abstract: ملخص: يسلط البحث الأضواء على تتبع محاولات اليهود في السيطرة على الدولة المصرية في العهد الملكي(1921-1951م)، مع تبيان مدى مخاطر النفوذ اليهودي على مصر، في مختلف المجالات السياسية والاقتصادية والاجتماعية في تلك الفترة، وكذلك بيان مدى خطورة توافد اليهود إلى مصر بأعداد كبيرة، خصوصا بعد اعتراف الدول العظمى بالحركة الصهيونية في مؤتمر بال عام 1897م، وهذا إن دل على شيء فإنما يدل على مدى نجاح المخططات "اليهودية –الأوروبية" من اجل التخلص من اليهود الشتات الموجودين في أوروبا وتجميعهم في المنطقة العربية وخصوصا في مصر ومن ثم إلى فلسطين وتحقيق الخطوة الأخيرة بإقامة الدولة اليهودية، وركزت هذه الدراسة على محاولة قيام اليهود في السيطرة على الاقتصاد المصري في اغلب المجالات الاقتصادية، فضلا عن السيطرة على وسائل الإعلام والفن والموسيقي خلال تلك الفترة.

Keywords: يهود مصر، السيطرة الاقتصادية، إسرائيل، النفوذ اليهودي .

258
Research Title: دراسة تاريخية للمخططات اليهودية في السيطرة على مصر في العهد الملكي(1921-1951م)
Author: Abdalla Ahmad Abdalla, Published Year: 2020
مجلة دراسات وابحاث, 13
Faculty: Arts

Abstract: ملخص: يسلط البحث الأضواء على تتبع محاولات اليهود في السيطرة على الدولة المصرية في العهد الملكي(1921-1951م)، مع تبيان مدى مخاطر النفوذ اليهودي على مصر، في مختلف المجالات السياسية والاقتصادية والاجتماعية في تلك الفترة، وكذلك بيان مدى خطورة توافد اليهود إلى مصر بأعداد كبيرة، خصوصا بعد اعتراف الدول العظمى بالحركة الصهيونية في مؤتمر بال عام 1897م، وهذا إن دل على شيء فإنما يدل على مدى نجاح المخططات "اليهودية –الأوروبية" من اجل التخلص من اليهود الشتات الموجودين في أوروبا وتجميعهم في المنطقة العربية وخصوصا في مصر ومن ثم إلى فلسطين وتحقيق الخطوة الأخيرة بإقامة الدولة اليهودية، وركزت هذه الدراسة على محاولة قيام اليهود في السيطرة على الاقتصاد المصري في اغلب المجالات الاقتصادية، فضلا عن السيطرة على وسائل الإعلام والفن والموسيقي خلال تلك الفترة.

Keywords: يهود مصر، السيطرة الاقتصادية، إسرائيل، النفوذ اليهودي .

259
Research Title: Psychological Effects of Quarantine on Syrian Refugees, Compared to the Jordanian Populations.
Author: Raida W. Khalil, Published Year: 2021
International Migration ,
Faculty: Science

Abstract: To ward off the outbreak of the coronavirus disease (COVID-19) in 2019, the Jordanian government applied quarantine to the Jordanian population in addition to Syrian refugees. We evaluated the quarantine's psychological effect on people in Jordan after three weeks of quarantine. The prevalence of post-traumatic stress disorder (PTSD) in our sample population was determined using a higher than twenty score on the Impact of Event Scale-Revised (IES-R). The 2380 people who received the survey online demonstrated a high prevalence of PTSD. In which PTSD showed incidence of 82.5% and 66.5 in Syrian refuges and Jordanian populations, respectively. This study also reports the trend toward more increased PTSD prevalence in Syrian refugees compared to the Jordanian population depending on age, education, and the household's combined monthly income. Knowledge and awareness of quarantined people's interactions are crucial to optimizing control of infectious diseases and reducing adverse impacts on those quarantined. Keywords: coronavirus disease; COVID-19future ; Syrian refugees; Jordanian population; quarantine; post-traumatic stress disorder (PTSD).

Keywords: : coronavirus disease; COVID-19future ; Syrian refugees; Jordanian population; quarantine; post-traumatic stress disorder (PTSD)

260
Research Title: Variant Analysis of Alkaptonria Families with Significant Founder Effect in Jordan
Author: Raida W. Khalil, Published Year: 2021
BioMed Research International,
Faculty: Science

Abstract: Background. Metabolic disorder alkaptonuria is an autosomal recessive disorder caused by mutations in the HGD gene, and a deficiency HGD enzyme activity results in an accumulation of homogentisic acid (HGA), ochronosis, and destruction of connective tissue. Methods. We clinically evaluated 18 alkaptonuria patients (age range, 3 to 60 years) from four unrelated families. Furthermore, 11 out of 18 alkaptonuria patients and 7 unaffected members were enrolled for molecular investigations by utilizing Sanger sequencing to identify variants of the 14 exons of HGD gene. Results. We found that the seven patients from the 4 unrelated families carried a recurrent pathogenic missense variant (c.365C>T, p. Ala122Val) in exon 6 of HGD gene. The variant was fully segregated with the disease in affected family members while the other unaffected family members were heterozygous carriers for this variant. Additionally, the clinical features were fully predicted with alkaptonuria disorder. Conclusion. In this study, we confirmed that the most common variants in Jordanian AKU patients was c.365C>T, p. Ala122Val in exon 6 of HGD gene. Additionally, we correlated the clinical and genetic features of AKU patients at various ages (3-60 years).

Keywords: alkaptonuria; Variants; Jordan ;