Journal: Journal of Agricultural Science

Tomatherm is a concentrated suspension liquid composed of polymers, complex water soluble structures that protect the plants mechanically in sensitive and critical growth stages during which the plant undergoes heat stress or drought. The study was conducted in the season year (2009/2010) and in two different sites on irrigated olive trees in Al-Mafraq governorate (Al-Zaatari and Al-Zubaidiah) in Jordan. The experiments in both sites was laded in a Completely Randomize Design (CRD) in 3 replicates and 2 treatments (sprayed + the control) in each replicate. Spraying was done at a rate of one liter (1) of Tomatherm/ 100 liters of water prior to the date of full blooming in late April. Measurements were taken in terms of production, percentage of increase in length of new shoots, weight and size of fruit, pulp and seeds, in comparison between the control and treated ones. Results of the irrigated areas (Al-Za'tari and Al-Zubaidiah) showed an increase in length of the new shoot growth rates significantly by 110% and 175% ,respectively as compared with the control ; while trees productivity increased significantly by about 32% and 39% , respectively. In addition to that weight of fruits and pulps results in the Za'tari area gave an increase by about 8% and 10% , respectively due to the increase in the fruit size rate by 4%. While results of the same measurements at Al-Zubaidiah area didn't affected by Tomatherm application due to the good management done for the olive orchard.

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Journal: (Journal of Agriculture and Veterinary Science (IOSR-JAVS

ملخص أصبحت المعلومات ضرورية للقيام بالعمليات والأنشطة المختلفة وللنجاح في عالم الاعمال، اذ تحتل نظم المعلومات مكانة واسعة ذات أهمية في كل المجالات, حيث تطورت أنظمة المعلومات بخطى سريعة وتعددت تطبيقاتها في جميع قطاعات الأعمال وفي كافة المستويات الإدارية, فقد استخدمت هذه الأنظمة في المستويات التشغيلية والتكتيكية والاستراتيجية, وحققت العديد من المزايا وذلك من خلال ما توفره من معلومات هامة لجميع مستخدمي المعلومات. هدفت الدراسة الى معرفة تأثير خصائص نظم المعلومات الادارية والمتمثلة (بدرجة الاعتماد على النظام، وأجهزة الحاسوب المستخدمه، ودرجة مرونة النظام، والتدريب) على ابداع العاملين في البنوك التجارية الاردنية. كما تهدف هذه الدراسة الى محاولة بناء إطار نظري وعملي لأثر خصائص نظم المعلومات الادارية في تحقيق الإبداع، فضلا عن تحليل العلاقة والتأثير لتلك الخصائص، بالاضافة الى تقديم التوصيات والمقترحات للمنظمات والباحثين في هذا الموضوع مستقبلا. تكون مجتمع الدراسة من المصارف التجارية الأردنية العاملة في مدينة اربد والبالغ عددها أحد عشر بنكاً، واعتمدت الدراسة على عينة عشوائية حكمية، وبلغ عدد الاستبيانات الموزعة (70) استبانة على العاملين في قسم خدمة الجمهور من مختلف المستويات الادارية وكانت جميع الاستبانات صالحة للتحليل. توصلت الدراسة الى مجموعة من النتائج كان أهمها: وجود علاقة ايجابية وذات دلالة احصائية ما بين خصائص نظم المعلومات الادارية والمتمثلة ب( درجة الاعتماد على النظام، اجهزة الحاسوب، درجة مرونة النظام، والتدريب) وابداع العاملين. وأوصت الدراسة بضرورة معرفة المشاكل والقيود التي قد تؤثر مستقبلاً سلباً في تطبيق نظم المعلومات الادارية، والعمل باستمرار على تحفيز العاملين للمحافظة على العمل الابداعي لديهم.

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Journal: Alnajah University Journal for Researches, Palestine, Vol. 29. No. 3 publishing

This study aimed at investigating business segment reporting under IFRS 8, and analyzing the gap between business segment results and the consolidated business results. In addition, the study investigated the role of FTP, Cost allocation and Tax allocation in causing this gap. The study used comprehensive survey methodology analyzing the annual reports of a sample of (12) Jordanian commercial banks. The study found that IFRS 8 does not indicate how business segment result should be presented and we think this is a defect in the standard. The study also found that 100% of Jordanian banks define their segments along line of business, and 81% of the banks did not allocate capital according to segments. Also two banks allocated costs and tax provision on the segment, while the other did not. Finally all banks did not present transfer pricing in segment results. Our results suggested that aggregated and detailed segment income is incrementally useful to investors and this can be achieved by including FTP, cost allocation and tax provision within segment results.

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Journal: Journal of Islamic and Human Advanced Research, Vol. 6, Issue 2, June 2016, 01-12

The purpose of this paper is to examine the influence of information disclosure such as changing the auditor on evaluating the inspected company in the capital market. This article covers cases where the auditor changes during the period without going through the general resolution of the general meeting of shareholders, and the temporary accounting auditor is appointed accordingly (replacement during the term). The replacement during the term is one of the major features of the change in the auditor in Jordan that is not in the US for example, which might be a bad news for investors. In this paper, we compared the cumulative anomaly return with the replacement in the middle of the year and the usual replacement, and examined the effect of the replacement during the term on the stock price of the company being inspected. As a result, an evidence was obtained suggesting that the capital markets responded more negatively to replacement during the period than normal replacement. In other words, the information of the replacement during the term implies a negative information value for investors, which means that it can be a factor that causes a negative investing behavior.

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Journal: International Journal of Economics and Financial Issues, 2017, 7(6), 74-81.