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The Reality of Implementing Forensic Accounting of Palestinian Public Shareholding Companies from the Point of view of Internal and External Auditors and the Judiciary
No full textThis study aimed to investigate the reality of forensic accounting and its necessity in Palestine. It also aimed to identify the qualifications and experiences that a forensic accountant should possess, as well as to determine the procedures, activities, investigations, and evaluation techniques that may help the accountant perform their roles efficiently. This objective was achieved by considering the perspectives of the forensic system, as well as the internal and external auditors of public shareholding companies listed in the Palestinian market. The study adopted an analytical descriptive approach for the presentation and analysis of the results. A questionnaire was designed for this purpose and distributed to a sample of 129 participants, of which 105 responses were retrieved. The results showed that the perceived need for forensic accounting in resolving financial disputes was moderate, and that courts relied on external auditors and financial arbitrators to address these issues. The respondents unanimously agreed that the procedures, activities, investigations, and evaluations assist forensic accountants in performing effectively. The results also indicated statistically significant differences in the role of forensic accounting based on the size of the firm. The study made several recommendations that could contribute to the development of this field in Palestine
Self-Regulation and its Relation to Decision-Making among Students of the Faculty of Education at Yarmouk University
No full textThis study aimed to explore the relationship between self-regulation and decision-making among students in the Faculty of Education at Yarmouk University concerning school year and academic achievement variables. The study sample consisted of 290 male and female students from the Faculty of Education at Yarmouk University, and the participants were selected randomly. The findings indicated that the levels of self-regulation and decision-making were average. The results also showed that there were statistically significant differences at the level of (α = 0.05) in self-regulation due to school year, benefiting first-year students. However, the findings did not reveal any significant differences in decision-making based on academic year or academic achievement. Finally, the findings revealed a positive relationship between self-regulation and decision-making
Arbitrary Conditions according to Article 22 of the New Jordanian Consumer Protection Law No. 7 of 2017
No full textA consumer contract is distinguished from other contracts by the unique characteristics of the parties involved. This distinction arises from their commitments, which are typically unequal: the provider or advertiser is often economically and technically stronger, while the consumer is weaker. Due to the inherent weaknesses in the general provisions of civil law, legislators have had to intervene to protect both the consumer and the provider, as well as to establish provisions that govern the relationship between the consumer and the provider or advertiser. These provisions aim to provide judicial, civil, and administrative protection for the consumer against arbitrary terms. Therefore, this study sheds light on the best solutions offered by modern consumer protection bylaws against arbitrary terms, particularly Article 22 of the Consumer Protection Law
Economic and Cultural Adaptation Methods of Elderly People in Residential Centers in the Jordanian Capital, Amman
No full textThis study aimed to assess the elderly individuals\u27 ability to adapt economically and culturally, and to examine whether there are differences in their adaptation methods based on gender, educational level, monthly income, and marital status within shelters. The study population consisted of elderly residents in shelters in the Jordanian capital, Amman. The sample included 62 elderly individuals selected through deliberate sampling, provided that their health status and their ability to speak, hear, see, and communicate enabled them to answer the study\u27s questions. The study results indicated that the elderly’s ability to adapt both economically and culturally within the shelters was moderate. Additionally, the findings showed no statistically significant differences in adaptation methods based on gender, educational level, monthly income, or marital status. The study recommends that shelters should fulfill all the economic and cultural needs of the elderly residents. It also suggests providing material support from the Ministry of Social Development to assist shelters and involving civil society institutions to enhance and support the quality of services provided
Evaluation of Mobility and Functional Balance in Elderly Individuals with Type 2 Diabetes based on Selected Kinematic Variables
No full textThis study aims to evaluate the kinematic indicators in the Timed Up and Go (TUG) test and the level of functional balance in the study sample according to the Berg Balance Scale. Additionally, it examines the relationship between BMI and the duration of diabetes with the values of kinematic indicators in the study sample in the TUG test and the level of functional balance on the Berg Balance Scale. Furthermore, it explores the relationship between the values of the kinematic indicators in the TUG test and the level of functional balance. To achieve this, the researchers employed a descriptive approach with a sample of elderly individuals with type 2 diabetes (N = 10), selected deliberately. The study data were obtained using the TUG test, the Berg Balance Scale, and the Kinovea software program. For data analysis, the researchers utilized arithmetic means, standard deviations, skewness coefficients, and correlation coefficients. The results of the study indicated a low risk of falling in the study sample, with average values of functional balance at 40.2 degrees and an achievement time of 12.17 seconds for the TUG test. In addition, the results demonstrated a statistically significant relationship between BMI and the kinematic indicators of the TUG test. The study also found statistically significant relationships between the duration of diabetes and the sit time, up time, and level of functional balance. Furthermore, there was a statistically significant relationship between functional balance and all kinematic indicators for the TUG test. The researchers recommended the continued assessment of balance among elderly individuals with type 2 diabetes
The Problems Facing School Administration in Public Secondary Schools in Jordan from the Viewpoint of School Principals
No full textThe aim of this study is to identify the problems facing school administrations in public secondary schools in the Directorate of Marka District in Jordan from the perspective of school principals. The study is based on a descriptive survey method, and the study population consisted of 86 principals from the Directorate of Marka District. The study sample included approximately 71 principals chosen randomly. The study tool was a questionnaire prepared by the researchers, relying on several related educational studies and research. It contained 49 items, which were verified for validity and reliability. The study was conducted after necessary statistical treatments were applied. The questionnaire was administered to the sample group, and the study revealed that the administrative problems faced by principals in secondary schools were very significant, with an average score of 3.71. Problems related to school buildings and equipment ranked first, with an average score of 3.82, followed by problems related to students and parents, and finally, problems related to school administration, with an average score of 3.55. The study results indicate statistically significant differences in respondents\u27 averages due to the gender variable, favoring males. However, there were no statistical differences among respondents based on qualification and experience variables. In light of these results, the researchers recommend implementing comprehensive procedural plans by principals to overcome the problems and obstacles they face. Additionally, comprehensive plans should be prepared to qualify teachers
Economic Protection from an Islamic Economic Perspective
No full textThe study aimed to explain the theoretical and jurisprudential foundations of protectionist policies in both man-made and Islamic economies. The study concluded that economic protection involves the state’s use of its legislative and executive powers to direct and develop its economy, taking the necessary measures and methods to regulate internal and external exchanges, protect domestic production, and preserve its national market. Additionally, the study found that economic protection is grounded in its legal basis, based on the principle of the legal policy followed by the leadership of any country to manage national affairs. It is intended to serve the public interest. However, the study also concluded that economic protection is primarily a means for the state to achieve its goals and objectives and remains largely theoretical, often difficult to implement in practice
The Influence and Firing of Zircon, Ilmenite, and Magnetite as Partial Sand Replacement on the Properties of Concrete for Specialized Applications.
No full textThis study investigates the impact of partially replacing sand with varying percentages (10%, 20%, 30%, and 50%) of zircon (ZrSiO4), ilmenite (FeTiO3), and magnetite (Fe3O4) on the physical and mechanical properties of concrete. The research focuses on evaluating the compressive strength, density and radiation shielding capabilities of the modified concrete mixtures. The effect of firing concrete cubes(600,900 and 1100 C) with various percentages of the three materials were studied also. The use of these heavy minerals aims to enhance concrete properties for specialized applications such as radiation shielding structures and high-density construction. Results indicate that increasing the replacement percentage of zircon, ilmenite, and magnetite generally leads to higher density and improved radiation attenuation. The effect on mechanical strength varies depending on the mineral type and replacement level, highlighting the need for optimized mix designs for specific performance requirements. Firing of different percentages of Magnetite, limonite and also Zircon at different temperatures lead to the cracking, spalling, deterioration of concrete and reduced much the compressive strength
The Impact of Implementing International Financial Reporting Standard (IFRS) 16 on Enhancing the Quality of Accounting Information
No full textThis study aims to examine International Financial Reporting Standard (IFRS) 16, related to leases, and its impact on the quality of accounting information, particularly regarding relevance and faithful representation. The previous standard, IAS 17, faced challenges, notably the failure to recognize operating leases as assets and liabilities on the balance sheet, which hindered an accurate depiction of a company\u27s financial position. The introduction of IFRS 16 addresses these issues and is considered a positive step toward improving financial reporting by enhancing the quality of accounting information. A descriptive analytical approach was employed, utilizing a questionnaire distributed to external auditors. One important finding is that the majority of external auditors support the implementation of IFRS 16, as it aligns with their expectations and remedies the shortcomings of IAS 17. The study recommends adopting IFRS 16 to leverage its significant benefits in improving accounting quality. Additionally, it suggests overcoming challenges associated with the new standard through organized conferences and the publication of scientific journals to facilitate its effective adoption
The relationship between body mass index and oral health indices in adolescent children: a cross-sectional study.
No full textBackground and Objective: The prevalence of obesity has increased dramatically worldwide in recent years, becoming a growing public health concern globally, especially among children, due to its association with systemic health. Despite emerging evidence suggesting a bidirectional relationship between obesity and oral health, limited studies have examined this association in adolescent populations, particularly in Syria. This study aimed to investigate the relationship between body mass index (BMI) and oral h
ealth indices, including gingival index (GI), plaque index (PI), and decayed, missing, and filled teeth (DMFT) index, among adolescents aged 12-14 years in Damascus, Syria.
Materials and Methods: In this cross-sectional study, 654 children were classified according to their BMI for age and sex into the following groups; underweight, normal weight, overweight, and obese based on the Centers for Disease Control and Prevention (CDC) criteria. Data on plaque index (PI), gingival index (GI), and caries index of decayed, missing, and filled teeth (DMFT) were collected. Data were analyzed by SPSS 26 using descriptive tests, the Kruskal-Wallis test, and the Spearman correlation test at the 0.05 level.
Results: The mean values of oral health indices (GI, PI, and DMFT) were significantly higher in obese individuals than in individuals with low or normal weight (P\u3c0.05). Spearman correlation coefficient showed a significant positive relationship of weak intensity between gingival and plaque indices and BMI (P\u3c0.05) and moderate intensity between caries index and BMI (P\u3e0.01).
Conclusions: Based on the current study, we note the association of oral health with BMI in children in Damascus, where high values of gingival, plaque, and caries indices were associated with high BMI. Hence, more studies are needed to confirm these findings