المجلد 9، العدد 2، 2009

 

 

 

 

 

 

 

Abstract: This study aimed to identify the obstacles that impede the application of the Balanced Scorecard approach by Jordanian commercial banks from the perspective of the banks' personnel. The population of the study consisted of all employees working at the Jordanian commercial banks, the number of which comes up to (11116) employee. The researcher selected a simple stratified random sample from those who work at the Jordanian commercial banks with a proportion of (3%) of the study population, the number of which was  (333) male/ female employees from different administrative departments and levels. For the purpose of achieving the objectives of the study, the researcher developed a questionnaire that consisted of three parts: The first part establishes demographic data for the subjects of the study. The second part consists of questions that try to identify the obstacles that impede the use of the Balanced Scorecard by the Jordanian commercial banks. The third part comprises a number of items that measures the actual reality of using the Balanced Scorecard. The researcher established the validity and the reliability of the questionnaire. After having performed the process of statistical analysis, the following conclusions were reached: 

1- There is a statistical significance effect for the independent variables /obstacles  altogether: (planning and information, financial factors, administrative factors, orientation and education, technical factors, and legislative factors) on the use of the Balanced Scorecard in Jordanian commercial banks.  

2- There are no statistically significant differences in the conception made by the researched sample on using the Balanced Scorecard in Jordanian commercial banks attributed to demographic characteristics (gender, age, academic degree, job experience, and job title). 

In light of the results reached by this study, a number of recommendations have been put forward: 

- It is recommended to address the obstacles that face implementing the Balanced Scorecard in the Jordanian commercial banks because of its close relevance to applying the Balanced Scorecard in these banks (according to the results of the tested hypotheses of the study). 

- It is recommended to use the Balanced Scorecard in Jordanian commercial banks as a system for their strategic management, and as an instrument to measure and assess their strategic performance.

- Jordan Central Bank and the Association of Banks in Jordan should encourage Jordanian commercial banks to use the Balanced Scorecard and show them the advantages of using this method to enhance their performance and attain their strategic objectives. 

 

 

Abstract: This study aimed at highlighting the importance of the application of responsibility accounting and identifying the extent of its application in Jordanian hotels. For the application of the study a questionnaire was prepared and distributed to the study sample which included the category of five stars and four stars hotels located in Amman. The study found that the Jordanian hotels clearly identify the center of responsibility and prepare planned budgets that link the planned performance with the actual one. They compare the actual performance with the planned performance for the purpose of assessment and providing an integrated reporting system to follow up and evaluate the performance in responsibility centers and provide an effective system of incentives that contribute in strengthening the responsibility accounting system in the Jordanian hotels. The study came with a number of recommendations represented in the following: Enhance coordination between centers of responsibility and clarify the relationship between them. Try to activate the planned budgets especially in the control field. Conduct comparisons between the actual performance figures and the planned performance for evaluation purposes. Highlight the importance of the preparation and drafting of reports. Create an effective system of incentives and work on the development of management and accounting skills of personnels and improve their status through training sessions. Finally employ those who are qualified, educated and possess technical experience.

Abstract: The study aimed to investigate the degree of practicing the principles of active learning in teaching social studies from the perspective of teachers in UNRWA schools in Jordan. The population of the study consisted of all teachers of social studies, in UNRWA schools in Jordan, comprising (121) male and female teachers. The study sample consisted of (70) male and female teachers, comprising (58%) of the original population of the study. A survey questionnaire consisting of (36) items was designed and developed to measure the degree. The validity and reliability of the instrument was ensured. The Result of the study showed that:

 The average estimation of social studies teachers to the extent they employ the principles of active learning on the instrument  was very  high, amounting to three principles practiced at a  very high degree, thirty items  practiced at a high degree, two principles practiced  moderately,  and one  principle practiced at a low degree.

- There were statistically significant differences that were attributed to gender in favor of the female teachers.

-There were no statistically significant differences attributable to the variable of years of teaching experience. 

Abstract: This study aimed at investigating the environmental values from an Islamic perspective, and their indications in the belief of Islam expressed by Quran and Sunna. The study focused on three major categories of environmental values: the values of conservation, exploitation and the values of aesthetic. Qualitative analytical method was used to explore these values. The results of the study revealed that these values are integral part of human being's nature, but the role of Islamic education enhancing these values with different methods. On the light of the results, several recommendations have been suggested: focusing on the studies that showed the environmental aspects of negative values in the behavior of both individuals and communities. Moreover, analytical comparative studies related to environmental values should be made between today's communities and those Islamic values. 

 

 

Abstract: Al-Murabha sale for the applicant of purchase is one type of the Amana sales elaborated on by our Fiqh heritage. This type has become common in the Islamic banks. However, a number of scholars have raised some doubts about its lawfulness in sharia. such as being two sales in one; sales of what a person does not have; sales of what is not guaranteed; & sales of eena; extra piece of goods based on usury. In this paper, I have attempted to discuss, refute, direct and regulate these doubts.

Abstract: Human pollutants increased in our beautiful natural environment as a result of industrial development, and other reasons that have contributed in changing the value of the environment. After it was a source of comfort, relaxation and enjoying its beautiful natural resources, the environment became a source of epidemics and diseases, because it's natural components; i.e., water, air and soil, were spoiled. Realizing these risks, in the purview of its regional sovereignty, each state promulgated legislations and laws for protecting the environment and controlling pollution and supported these legislations with criminal sanctions that enforce people to respect such legislations. The environmental legislations included criminal penalties in the form of punishments against the criminals committing environmental crimes. The purpose of environmental criminal punishment is to achieve the public and private determents by deterring the violator, removing the aftermaths of the environmental contraventions, and returning to the previous state before committing the environmental crime. The present study was divided into three sections. The first section deals with basic punishments, such as physical punishments, detentive penalties and financial punishments. The second section shows the complementary punishments, such as confiscation, judgment release, and closing the establishment. In the third section, we tackled with the reasons of aggravation of punishment representing recidivism, disobedience of sentences, and type of committed environmental crime. Finally, the study showed several results and recommendations. Key Words: criminal punishments, pollution, environment, environmental crimes, penalties.