This Study investigated the effect of metrological factors variations between eastern and western foothills on olive oil quality in northern West Bank. Samples were collected from two villages: Assera A1 Shamalia (l...This Study investigated the effect of metrological factors variations between eastern and western foothills on olive oil quality in northern West Bank. Samples were collected from two villages: Assera A1 Shamalia (locates on Western foothills) and Bet Dagan (Locates on Eastern foothills). Differences in metrological factors and harvesting times between the two villages cause differences in olive oil quality and higher content of stigmastadiene in Bet Dagan than Assera olive oil. The higher monthly averages of minimum and maximum temperatures of Bet Dagan cause the increase of Stigmastadiene content of olive oil. While the higher amount of precipitation in Assera; cause higher quality and quantity of produced olive oil in Assera compared to Bet Dagan. The lower relative humidity and longer day hours; in Assera village enhances higher amounts of olive oil accumulation and better quality as this is the favorable conditions for olive oil formation. The compression between Cuba, Crete, Spain and Italy olive oil quality with Palestinian olive oil quality, we found that Palestinian olive oil shows good competition quality parameters for acidity and peroxide values according to the international olive oil council limits compared with these countries olive oil acidity and peroxide values.展开更多
The primary objective of the cash flow statement is to provide useful, meaningful, and relevant information about the cash receipts and cash payments of a firm during a given period of time. Decision makers can achiev...The primary objective of the cash flow statement is to provide useful, meaningful, and relevant information about the cash receipts and cash payments of a firm during a given period of time. Decision makers can achieve extra features of the change in net assets, the firms' financial position (liquidity and solvency), and the firm's ability to adapt to changing circumstances by affecting the amount and timing of cash flows. Cash flow statements improve comparability as they are not affected by differing accounting policies used for the same type of transactions or events. This study aims to verify the effect of net working capital (NWC), as an indicator of a company's short-term liquidity or its ability to meet short-term obligations, on Jordanian industrial and energy sectors' net operating cash flows (NOCF). A simple liner regression is used to test a period of 2008-2011 in order to conclude the extent of the effect on industrial and energy sectors. The study showed that there is a significant effect of the independent variable NWC on the dependent variable NOCF among industrial and energy sectors in Jordanian market. Whereas the adjusted R-squared of test is 0.854, changes in NOCF in Jordanian industrial and energy sectors have been described by NWC. Also, the study reached that the utilities and energy sector has the lowest NWC, while the mining and extraction sector has the highest. And, electrical industries sector has the lowest NOCF, while the mining and extraction sector has the highest. Moreover, the study showed that the printing and packaging sector has the lowest NWC, while the mining and extraction sector has the highest. And, glass and ceramic industries sector has the lowest NOCF, while the utilities and energy sector has the highest.展开更多
This study aimed at identifying the role and importance of internal control procedures for detecting and preventing money laundering operations in banks through defining the internal control procedures which contribut...This study aimed at identifying the role and importance of internal control procedures for detecting and preventing money laundering operations in banks through defining the internal control procedures which contribute to detecting money laundering operations. These procedures include the guide and policies issued by the administration of banks in order to combat laundering money operations as well as to train employees on matters pertaining to the money laundering operations. The study showed the role of the internal control procedures in detecting practically the money laundering through the automated programs and the system of saving the files and records. Furthermore, the study showed the factors affecting the internal control procedures to anti-money laundering operations. The researcher used an analytical descriptive approach for collecting data which relate to the main elements of the study, analyzing and explaining them. This study aimed at building the theoretical framework depending on audit literature which addressed internal control system, anti-money laundering systems, and control procedures of anti-money laundering. Through the theoretical framework, a questionnaire related to the application of internal control procedures and its relation to anti-money laundering operations was designed. It was distributed to the population of the study which includes internal and external auditors and the head of anti-money laundering operations unit in the Jordanian banks. The study found that applying internal control procedures is important for detecting and preventing money laundering operations in the Jordanian banks and that there are factors affecting the nature and the extent of internal control standards pertaining to anti-money laundering operations in the Jordanian banks.展开更多
This study presents investigation and assessment of wind characteristics and wind energy potential for four sites at the Jordanian southern region (Hareer, Ma'an, Aqaba and Fujaij). Based on the available measured ...This study presents investigation and assessment of wind characteristics and wind energy potential for four sites at the Jordanian southern region (Hareer, Ma'an, Aqaba and Fujaij). Based on the available measured data sources, the data were analyzed using hourly and mean monthly WS (wind speed) data at different heights, using a two-parameter probability distribution of Weibull function. The recognized monthly and yearly Weibull functions were considered for the second analysis step. The wind potential energy yields assessment for an ideal capable wind turbine was implemented. Finally, for energy yield estimation, a wind turbine from Vestas with a 660 kW rated power was chosen. The wind turbine characteristics: AF (availability factor), CF (capacity factor) and wind turbine efficiency (η), were defined and calculated for each site. The result of the analysis showed that, all sites have good wind energy potential, the Hareer site at Tafila has the best wind resources.展开更多
The Sinian Dengying Formation in China hosts one of the oldest gas-bearing reservoirs in the world.With a long geological history,it has developed into the reservoir rocks,whose quality depends on chemical dissolution...The Sinian Dengying Formation in China hosts one of the oldest gas-bearing reservoirs in the world.With a long geological history,it has developed into the reservoir rocks,whose quality depends on chemical dissolution and cementation.Despite presence of cavities and pores in the algal dolomites of the Dengying Formation,they were mostly filled with various forms of dolomite cements.Therefore,the investigation of these dolomites and their evolution is significant for analyzing the mechanism of pore space preservation.There are five types of cements in the Dengying Formation,which were well sampled for lab measurements such as thin section,cathodeluminescence,minor elements,isotope analysis of carbon,oxygen and strontium,in attempt to explore the fillers' geochemical characteristics and the diagenetic fluids.They are characterized as follows:firstly,fibrous rim dolomite cement is a typical product formed at sea bottom,and geochemically very similar to the matrix(micrite and microcrystalline dolomite),which could be a reflection of the geochemical characteristics of water at that time;secondly,the diagenetic fluids of the foliated dolomite cements tend to be inheriting,derived from the shallow burial "imprisoned" seawater;thirdly,fine-to medium-grained dolomite cements with fairly high strontium isotopes and low carbon and oxygen isotopes were precipitated chiefly in freshwater during the period of uplifting caused by Tongwan tectonic movement;fourthly,coarse-grained dolomite cements bear a relatively high percentage of Mn element,but low in Fe and Sr,with carbon and oxygen isotopes remarkably shifted to negative values,which all show that they are related to hydrocarbon maturation and migration,and corresponding Thermochemical Sulfate Reduction;lastly,saddle-shaped dolomite cements are hydrothermally associated,and they were formed in high-temperature brine,which had passed through the areas rich in radioactive strontium isotopes.展开更多
文摘This Study investigated the effect of metrological factors variations between eastern and western foothills on olive oil quality in northern West Bank. Samples were collected from two villages: Assera A1 Shamalia (locates on Western foothills) and Bet Dagan (Locates on Eastern foothills). Differences in metrological factors and harvesting times between the two villages cause differences in olive oil quality and higher content of stigmastadiene in Bet Dagan than Assera olive oil. The higher monthly averages of minimum and maximum temperatures of Bet Dagan cause the increase of Stigmastadiene content of olive oil. While the higher amount of precipitation in Assera; cause higher quality and quantity of produced olive oil in Assera compared to Bet Dagan. The lower relative humidity and longer day hours; in Assera village enhances higher amounts of olive oil accumulation and better quality as this is the favorable conditions for olive oil formation. The compression between Cuba, Crete, Spain and Italy olive oil quality with Palestinian olive oil quality, we found that Palestinian olive oil shows good competition quality parameters for acidity and peroxide values according to the international olive oil council limits compared with these countries olive oil acidity and peroxide values.
文摘The primary objective of the cash flow statement is to provide useful, meaningful, and relevant information about the cash receipts and cash payments of a firm during a given period of time. Decision makers can achieve extra features of the change in net assets, the firms' financial position (liquidity and solvency), and the firm's ability to adapt to changing circumstances by affecting the amount and timing of cash flows. Cash flow statements improve comparability as they are not affected by differing accounting policies used for the same type of transactions or events. This study aims to verify the effect of net working capital (NWC), as an indicator of a company's short-term liquidity or its ability to meet short-term obligations, on Jordanian industrial and energy sectors' net operating cash flows (NOCF). A simple liner regression is used to test a period of 2008-2011 in order to conclude the extent of the effect on industrial and energy sectors. The study showed that there is a significant effect of the independent variable NWC on the dependent variable NOCF among industrial and energy sectors in Jordanian market. Whereas the adjusted R-squared of test is 0.854, changes in NOCF in Jordanian industrial and energy sectors have been described by NWC. Also, the study reached that the utilities and energy sector has the lowest NWC, while the mining and extraction sector has the highest. And, electrical industries sector has the lowest NOCF, while the mining and extraction sector has the highest. Moreover, the study showed that the printing and packaging sector has the lowest NWC, while the mining and extraction sector has the highest. And, glass and ceramic industries sector has the lowest NOCF, while the utilities and energy sector has the highest.
文摘This study aimed at identifying the role and importance of internal control procedures for detecting and preventing money laundering operations in banks through defining the internal control procedures which contribute to detecting money laundering operations. These procedures include the guide and policies issued by the administration of banks in order to combat laundering money operations as well as to train employees on matters pertaining to the money laundering operations. The study showed the role of the internal control procedures in detecting practically the money laundering through the automated programs and the system of saving the files and records. Furthermore, the study showed the factors affecting the internal control procedures to anti-money laundering operations. The researcher used an analytical descriptive approach for collecting data which relate to the main elements of the study, analyzing and explaining them. This study aimed at building the theoretical framework depending on audit literature which addressed internal control system, anti-money laundering systems, and control procedures of anti-money laundering. Through the theoretical framework, a questionnaire related to the application of internal control procedures and its relation to anti-money laundering operations was designed. It was distributed to the population of the study which includes internal and external auditors and the head of anti-money laundering operations unit in the Jordanian banks. The study found that applying internal control procedures is important for detecting and preventing money laundering operations in the Jordanian banks and that there are factors affecting the nature and the extent of internal control standards pertaining to anti-money laundering operations in the Jordanian banks.
文摘This study presents investigation and assessment of wind characteristics and wind energy potential for four sites at the Jordanian southern region (Hareer, Ma'an, Aqaba and Fujaij). Based on the available measured data sources, the data were analyzed using hourly and mean monthly WS (wind speed) data at different heights, using a two-parameter probability distribution of Weibull function. The recognized monthly and yearly Weibull functions were considered for the second analysis step. The wind potential energy yields assessment for an ideal capable wind turbine was implemented. Finally, for energy yield estimation, a wind turbine from Vestas with a 660 kW rated power was chosen. The wind turbine characteristics: AF (availability factor), CF (capacity factor) and wind turbine efficiency (η), were defined and calculated for each site. The result of the analysis showed that, all sites have good wind energy potential, the Hareer site at Tafila has the best wind resources.
基金supported by National Natural Science Foundation of China (Grant No. 40739903)
文摘The Sinian Dengying Formation in China hosts one of the oldest gas-bearing reservoirs in the world.With a long geological history,it has developed into the reservoir rocks,whose quality depends on chemical dissolution and cementation.Despite presence of cavities and pores in the algal dolomites of the Dengying Formation,they were mostly filled with various forms of dolomite cements.Therefore,the investigation of these dolomites and their evolution is significant for analyzing the mechanism of pore space preservation.There are five types of cements in the Dengying Formation,which were well sampled for lab measurements such as thin section,cathodeluminescence,minor elements,isotope analysis of carbon,oxygen and strontium,in attempt to explore the fillers' geochemical characteristics and the diagenetic fluids.They are characterized as follows:firstly,fibrous rim dolomite cement is a typical product formed at sea bottom,and geochemically very similar to the matrix(micrite and microcrystalline dolomite),which could be a reflection of the geochemical characteristics of water at that time;secondly,the diagenetic fluids of the foliated dolomite cements tend to be inheriting,derived from the shallow burial "imprisoned" seawater;thirdly,fine-to medium-grained dolomite cements with fairly high strontium isotopes and low carbon and oxygen isotopes were precipitated chiefly in freshwater during the period of uplifting caused by Tongwan tectonic movement;fourthly,coarse-grained dolomite cements bear a relatively high percentage of Mn element,but low in Fe and Sr,with carbon and oxygen isotopes remarkably shifted to negative values,which all show that they are related to hydrocarbon maturation and migration,and corresponding Thermochemical Sulfate Reduction;lastly,saddle-shaped dolomite cements are hydrothermally associated,and they were formed in high-temperature brine,which had passed through the areas rich in radioactive strontium isotopes.