Published by:
Deanship of Graduate Studies and Scientific Research
Al-Ahliyya Amman University, Amman, Jordan

ISSN (Print Version): 1684-0615

ISSN (Online Version): 2616-2814





Volume 19, Issue No 2, 2016


Reducing Costs by Applying Activity-Based Costing Systemand the Possibility of the Application in the Banking Sector:An Empirical Study on the Housing Bank for Trade andFinance



Pages: 11 - 19


This study aims at exploring the possibility of applying the Activity-Based Costing in the banks through a Case study of the Housing Bank for Trade and Finance. The related data was collected from the relevant literature, and the annual report of the Housing Bank for the year 2013. The researchers relied on the Bank’s income statement analysis for the year 2013, which showed that the bank allocates all the operation costs to the income summary account according to the traditional costing system. The results showed that the Bank is still applying the traditional costing system, notwithstanding the fact that the ABC system can provide the Bank with many benefits such as reducing operational costs, accurate computing of customers cost, and increasing the Bank Profitability......

The Implications of the Representation Rule in Democracyand the Shura System: A Comparative Study



Pages: 59 - 81


This study sheds light on the democratic system, the Islamic shura system, , the concept of representation in both systems, and similarities and differences between representation in both systems. The significance of the study stems from the reality of functional development of the representation concept in Islamic shura as modified by the “people of contracting and uncontracting” and as compared with the representation concept of the representative democracy of the parliament. The comparison reveals discrepancy between both concepts, considering the difference underlying the ideological thought of each – a difference that results in some visions that yield to certain privileges and functional specificities. The study, as such, aims to underscore the real political dimensions of shura and democratic representation through introducing the implication of both types of representation relative to the philososphy upon which each is based, points of agreement and disagreement between the two, how abiding each is in terms of the link that each has with the grassroots, the extent to which each complies with the intellectual and philosophical principle of representation, and the crucial importance of adopting the best type of representation. The study was actually inspired by the question as to whether there is a link between representation in the shura system in Islam, on the one hand, and the liberal system, on the other, and whether representation helps truly to promote social welfare and self-fulfillment......

The importance of information derived from Cash Flowstatement to predict financial failure for Saudi commercialbanks



Pages: 11 - 31


Purpose: This study aims at highlighting the importance of the information derived from the cash flow statement in predicting the financial failure of the commercial banks in the Kingdom of Saudi Arabia. The study sample consists of Saudi Commercial Banks. The questionnaire has been developed to collect the necessary data to measure the variables of the study. In total, 120 questionnaires have been distributed of which 110 were responded to and found suitable for analysis. Results: The results of the investigation confirm the importance of the information derived from the cash flow statement related to the evaluation of liquidity and quality or sorts of profits in the prediction of the financial failure of the commercial banks. In addition, this study finds that there is a considerable agreement in the views of the surveyed sample regarding the adequacy and efficiency of the information in prediction of the financial failure of the commercial banks. Recommendations: The findings of the study draw attention to the necessity of focusing on the cash flow statement in addition to the other financial statements due to the fact that these statements include important information that enables the users to predict the financial failure. In addition, the study shows that it is possible to use these statements for making decisions and evaluating the financial and investment opportunities......

Explicitation vs. Implicitation: Discourse Markersin English-into-Arabic Translation



Pages: 21 - 36


The present paper aims to examine Blum-Kulka’s (1986) claim that cases of explicitation in the target text (TT) correspond to cases of implicitation in the source text (ST). A corpus of three discourse markers (DMs) in an Arabic translation is examined against the DMs in the English ST. The findings show that there are three types of correspondence in DMs: explicitation to explicitation, explicitation to implicitation, and explicitation to zero equivalents. The paper concludes that the syndetic nature of Arabic discourse, unlike the asyndetic nature of its English counterpart, accounts for the presence of several cases of DMs which do not correspond to implicit DMs in the ST and whose sole function is to improvise smooth and cohesive discourse.....

The Effect of Oral Open-Ended Questions and Wait- Time inthe Achievement and Higher Thinking Skills among TenthGrade Students in Teaching the Unit of Islamic Jurisprudencein Jordan



Pages: 33 - 57


The study aimed at measuring the impact of the open-ended questions along with lengthening wait time in explaining the unit of Islamic Jurisprudence prescribed in the book of Islamic education for the tenth grade and its relationship to the achievement and higher-order thinking skills. The study consisted of 60 students in the tenth grade in Arjan Secondary School for Girls in Amman Borough Directorate during the first semester of the academic year 2014-2015. The students were chosen intentionally and distributed equally and randomly on the study groups (the control group and the experimental group). The researcher has used the quasi-experimental method and has also built two tools for the study, the first tool is an achievement test, and the second is higher-order thinking skills (analysis, synthesis, and evaluation) to measure a variable effect (open ended questions with a waiting time of 5 seconds) on the variables of achievement and higher thinking skills. The study results showed that the arithmetic average for the experimental group that learned using open-ended question, with different cognitive levels along with a wait time of 5 seconds was the highest, amounting to (20.57), while the control group that learned using close questions with the normal wait time amounted to (15.27(. Moreover, it showed the presence of statistically significant differences between the averages of the two sets of performance differences study on the post-test and on the higher thinking skills test, in favor of the experimental group......

The Effect of Theory-Based Scenarios on the Success of theStrategic PlanningCase Study: Arab Potash Company (Limited Contribution)Jordan study (2011-2014)



Pages: 59 - 81


This study aims to identify the effect of theory-based scenarios on the success of strategic planning in the Arab Potash Company. To achieve the goals of the study, a self-administrated questionnaire was designed. 60 questionnaires were distributed over a comprehensive sample of managers, and 50 questionnaires were collected with a response rate of 83.3 The study applies certain statistical techniques to show the characteristics of the sample study and to test the main and sub-hypothesis such as Cronbach Alpha to test reliability, multiple regression using F.Test, and simple regression using T.Test. The study was concluded with the following results: - There is a statistically significant effect of the application of the style of scenarios with regards to the accuracy of expectations about the movement of factors in both internal and external environments in Arab Potash Co. - There is a statistically significant effect of the application of the style of scenarios with regard to the effectiveness of Arab Potash Company and its market share. Based on the above results, the researcher makes the following recommendations: • Raising awareness as to the importance of having a strategic plan and of enhancing the roles of different styles of scenarios. • Providing regular training workshops on how to develop the abilities of the members of the strategy team, and on how to qualify the members to respond effectively to those factors that influence the competitive environment of the work place......

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