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Irbid, Jordan

Jadara University is a university located in the northern province of Irbid Governorate in Jordan, on the international highway to the north of the city of Irbid, the governorate's capital. Wikipedia.

Sana'a N.M.,Jadara University
Journal of Internet Banking and Commerce | Year: 2016

This study investigates the effect of accounting conservatism as independent variable and size of the company as a control variable on financial indicators related to the performance of Jordanian insurance Companies, represented in return on asset, earnings per share (EPS), and market value of the share, for the period (2007-2014). The researcher has collected the necessary data from annual reports issued by insurances companies listed in Jordan Securities Exchange Commission (SEC). The study sample consisted of (12) Jordanian Insurance companies. For determining whether the Jordanian insurance companies has practice accounting conservatism policies, the study used accruals based approach; in order to test the hypotheses of the study it has been used multiple regression analysis. The most important results are: The Jordanian insurance companies have practice accounting conservatism policies, and there are significant and positive effect of accounting conservatism policies on financial indicators related to the performance of the Jordanian insurance companies represented in:, return on asset and earnings per share (EPS), and market value of share, for the period (2007 to 2014). According to of the above results the researcher concluded many recommendations the most prominent is the increased oversight of the securities Exchange commission, the organizers of the accounting profession and the official supervisors of organizing the companies’ work in Jordan, adopt the appropriate procedures in order to encourage companies to commitment to an acceptable accounting conservatism level. © Sana’a NM, 2016.

Sana'A N.M.,Jadara University
Journal of Internet Banking and Commerce | Year: 2016

The remarkable growth in electronic commerce constitutes another new challenge for the accounting profession in its effort to meet the rapid and continuing revolution of information changes. Therefore, the objective of this study is to investigate the important obstacles facing corporations working in the business of E-commerce. This study also aims to investigate the production of accounting information as related to level three (recognition and measurements) of the conceptual framework underlying financial accounting. Therefore, to achieve the primary objectives of this study the researcher has developed a questionnaire that has been distributed to Jordanian external auditors. A total of 77 questionnaires were distributed; however, only 71 questionnaires were suitable for the analysis. A sample t- test was used to test the hypotheses of the study. The main results of the study revealed high arithmetic mean related to the obstacles of the accounting concepts (principles, assumptions, and constraints) at level three of the conceptual framework that underlies financial accounting. This requires attention in the preparation of the financial reports of a corporation operating in E-commerce Business. Moreover, the research concludes that the obstacles are connected, interdependent and interrelated with each other. Therefore, the accounting principle obstacles have implications over the application of accounting assumptions and constraints. Consequently, the researcher recommends the need to make changes in the concepts of recognition and measurements in the conceptual framework that underlies financial accounting. This is to ensure the qualitative characteristics of accounting information for E-commerce business corporations. © Sana’a NM, 2016.

Awadallah M.A.,Universiti Sains Malaysia | Khader A.T.,Universiti Sains Malaysia | Al-Betar M.A.,Universiti Sains Malaysia | Al-Betar M.A.,Jadara University | Woon P.C.,Universiti Sains Malaysia
Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics) | Year: 2012

Office-Space-Allocation problem is a distribution of a set of limited spaces to a set of resources subject to two types of constraints: hard and soft. Hard constraints must be fulfilled while the soft constraints to be satisfied as much as possible. The quality of the solution is determined based on satisfaction of the soft constraints and the best usage of spaces. The harmony search algorithm (HSA) is a population-based metaheuristic inspired by a musical improvisation process. At each iteration, three operators are used to generate the new harmony: memory consideration, random consideration, and pitch adjustment. In this paper, we modify the memory consideration operator to select from the best solution in the population during the search. HSA is evaluated by using three datasets from Nottingham, and Wolverhampton universities. Experimentally, the HSA obtained new results for two datasets, and a comparable result for the third dataset. © 2012 Springer-Verlag.

Bolaji A.L.,Universiti Sains Malaysia | Khader A.T.,Jadara University | Al-Betar M.A.,University Of Ilorin | Awadallah M.A.,Universiti Sains Malaysia
Journal of Theoretical and Applied Information Technology | Year: 2013

Artificial Bee Colony Algorithm (ABC) is nature-inspired metaheuristic, which imitates the foraging behavior of bees. ABC as a stochastic technique is easy to implement, has fewer control parameters, and could easily be modify and hybridized with other metaheuristic algorithms. Due to its successful implementation, several researchers in the optimization and artificial intelligence domains have adopted it to be the main focus of their research work. Since 2005, several related works have appeared to enhance the performance of the standard ABC in the literature, to meet up with challenges of recent research problems being encountered. Interestingly, ABC has been tailored successfully, to solve a wide variety of discrete and continuous optimization problems. Some other works have modified and hybridized ABC to other algorithms, to further enhance the structure of its framework. In this review paper, we provide a thorough and extensive overview of most research work focusing on the application of ABC, with the expectation that it would serve as a reference material to both old and new, incoming researchers to the field, to support their understanding of current trends and assist their future research prospects and directions. The advantages, applications and drawbacks of the newly developed ABC hybrids are highlighted, critically analyzed and discussed accordingly. © 2005 - 2013 JATIT & LLS.

Al-batah M.S.,Jadara University | Al-batah M.S.,Universiti Sains Malaysia | Al-batah M.S.,Taibah University | Al-batah M.S.,Al - Balqa Applied University
Computational and mathematical methods in medicine | Year: 2014

To date, cancer of uterine cervix is still a leading cause of cancer-related deaths in women worldwide. The current methods (i.e., Pap smear and liquid-based cytology (LBC)) to screen for cervical cancer are time-consuming and dependent on the skill of the cytopathologist and thus are rather subjective. Therefore, this paper presents an intelligent computer vision system to assist pathologists in overcoming these problems and, consequently, produce more accurate results. The developed system consists of two stages. In the first stage, the automatic features extraction (AFE) algorithm is performed. In the second stage, a neuro-fuzzy model called multiple adaptive neuro-fuzzy inference system (MANFIS) is proposed for recognition process. The MANFIS contains a set of ANFIS models which are arranged in parallel combination to produce a model with multi-input-multioutput structure. The system is capable of classifying cervical cell image into three groups, namely, normal, low-grade squamous intraepithelial lesion (LSIL) and high-grade squamous intraepithelial lesion (HSIL). The experimental results prove the capability of the AFE algorithm to be as effective as the manual extraction by human experts, while the proposed MANFIS produces a good classification performance with 94.2% accuracy.

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