601
Research Title: the Relationship Between the Return on Equity (ROE) and the Capital Structure of the Jordanian Public Shareholding Industrial Companies
Author: Jafer Maroof Al Sawalhah, Published Year: 2021
Academy of Accounting and Financial Studies Journal , Volume 25, Issue 1,
Faculty: Business

Abstract: This study aims at verifying the impact of the capital structure on the profitability in Jordanian 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 statistically significant effects at the significance level ( 0.05. = α ≤ 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 in the aforementioned companies, with the short-term financial leverage being the largest component of the financial leverage (FL). It is worth noting 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 ( and 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 Regressions, Financial Ratios.

602
Research Title: The Effect of Board of Directors and CEO on Audit Quality: Evidence from Listed Manufacturing Firms in Jordan
Author: Jafer Maroof Al Sawalhah, Published Year: 2021
The Journal of Asian Finance, Economics and Business, Volume 8 Issue 2
Faculty: Business

Abstract: his study aims to examine (1) the association between the chief executive officer tenure and audit quality, (2) the relationship between chief executive officer duality and audit quality, (3) the association between board independence and audit quality, (4) the relationship between board size and audit quality, and (5) the role of controlling variables (client size, leverage debt, and business complexity) in controlling these relationships. The research sample includes 325 financial reports from manufacturing firms listed in Amman Stock exchange over the 2014-2018 period. The study relationships are tested by using logistic regression. The results revealed a negative relationship, but not significant between CEO tenure and independent directors with audit quality. In addition, the results showed there is a negative effect of CEO duality on audit quality; also the results revealed that there is a statistically significant effect on the board of directors (board size) on the AQ. In general, the coefficient estimates of controlling variables show that client size and leverage debt positively affect audit quality, and on the contrary, business complexity has an insignificant positive relationship with audit quality. The summary of the study findings play an active role to external auditor opinion on business practice in towered the corporate governance system.

Keywords: Audit Quality; Corporate Governance; Chief Executive Officer Tenure; Chief Executive Officer Duality; Board Independence; Board Size

603
Research Title: Knowledge dimension in investment of the human capital as perceived by staff working in Jordanian insurance companies
Author: Jafer Maroof Al Sawalhah, Published Year: 2020
Journal of Public Affairs, e2251
Faculty: Business

Abstract: The main objective of this research is to address knowledge dimension of human capital in insurance sector in Jordan. There is an urgent need for studies on human capital, including intellectual capital (IC). After a thorough review of the research literature, the researchers were able to develop a questionnaire to apply to insurance companies in Jordan. In this study, the sample of 30 companies has been randomly selected from Amman, Zarqa, and Irbid in the insurance sector in Jordan. Means, SD, ANOVA analysis, and “Tukey Test” were used. Multiple regression was extracted for the first hypothesis, for subhypothesis simple regression is used. For the correlation indicator, we used Multicollinearity, finally Stepwise Regression was used. The values of the calculated t‐ratios for the staff position show that the nonsupervisory staff feel more than the supervisory staff in Staff Recruitment and Job Environment variables. And the supervisory staff feel more than the nonsupervisory staff in Staff Development. The values of the calculated t‐ratios for the gender show that the male staff feel more than the female staff in Staff Recruitment and Job Environment variables. And the female staff feel more than the male staff in Staff Development. The values of the calculated F‐ratios for each of the factors affecting knowledge dimension of the investment in human capital high and it can be concluded that there is significant statistical evidence that differences between factors exist according to the staff Work Place in variables Staff Recruitment, Job Environment, and Staff Development. Result of the test showed that staff who's working in Irbid feel in Staff Recruitment variable more than staff who's working in Zarqa. And the staff who's working in Zarqa feel in Staff Development variable more than staff who's working in Amman.

Keywords: investment of the human capital

604
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.

605
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

606
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

607
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

608
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.

609
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 .

610
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 .