المجلد 9، العدد 2، 2009

المجلد 9، العدد 1، 2009

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 The Assimilation Degree of Current Educational Concepts by Teachers of the First Basic Stage at
Schools Co-operating with Zarqa Private University (in Arabic) 
 
Khaled Abu Sheirah 
 
Abstract: This study aimed to find out the assimilation degree of the current educational concepts by teachers of the first basic stage at schools cooperating with Zarqa Private University and the differences among them. The analytical descriptive approach was used To achieve the aims of the study, a questionnaire of (40) items was built. Each item represents a teaching - learning situation. It covers eight main fields; Individual differences, creative education, democratic education, self confidence, continuous education, integral education, technological education and environmental education. The tool of the study was applied to all the teachers co-operating with the practicum program at Zarqa Private University, (96 teachers) according to the variable of sex, qualifications, experiences and the site of training. The findings of this study showed that the degree of assimilation of the current educational concepts of those teachers was high in the integral education. In the other fields it is only medium. the results also showed that there were no statistically significant differences due to qualifications, experience, and site of training. 
Evaluating the Practicum Program at Zarqa Private University and Some Suggestions to
 Improve it (in Arabic) 

Yousef Abushendi, Khaled Abu Sheirah, and Thaer Ghbari
Abstract: This study aimed at evaluating the Practicum Program at Zarqa Private University in terms (if the supervisor, the cooperative teacher, the administrator, the cooperative school, and the procedures of the program, in addition to some suggestions to improve it from the student' teacher perspective. It also aimed at investigating the effects of the gender, the training district, and cumulative average on the domains of the evaluation process. The sample consisted of (96) students and it l1'as chosen purposely. A questionnaire of (59) items was used in this study. The results showed that the evaluating components were ordered as the following: the supervisor, cooperative teacher, the procedures of the program, the Coperative School, and the administrator, respectively. They showed also that there where no significant differences on the evaluation program due to the gender and the cumulative average, but there were significant differences on the evaluation process in term of the administrator. 
The Effect of Cooperative Learning on Developing of Mathematical Thinking Attitudes toward Mathematics for Sixth Grade Students (in Arabic) 
Eman Abed and Intisar Asha
Abstract: This study aimed to investigate the effect of cooperative learning on developing mathematical thinking and attitudes toward mathematics for sixth grade students. The study sample, which was internationally selected, consisted of (56) students distributed among two sections. One section was randomly selected to form the experimental group, while the other section was selected to form control group. Students were taught the unit about Geometry in their mathematics book using cooperative learning strategy through (20) lessons at the end of which they sat for a (30 items) mathematical thinking test and another one for attitudes. The validity and reliability of tests were achieved by using suitable methods. Results of the study showed that there are significant differences in the two groups developing mathematical thinking and attitudes toward mathematics in favor of the experimental group. In light of these results, the researchers recommended necessity of using cooperative strategy in teaching mathematics and mathematics curriculum should be designed to reinforce the students' ability to think mathematically. 
The Extent of Application Activity Based Costing /Management in Electricity
Companies in Jordan (in Arabic) 

Radwan Anati

Abstract: The main objective of this study is to measure the extent of Application Activity Based costing/ management in Electricity Companies in Jordan, and to measure the ability of existing costing system in providing management with relevant information for the purpose of decision making. To achieve these objectives, a questionnaire was developed and distributed to (36) participants, and only (33) were returned valid for analysis. i.e. percentage of (91.6%). The necessary statistical tests were performed with (95%) confidence level. Results show that three electricity companies out of six use Activity Based Costing /Management (ABCM) system. Finally the existing costing system in Jordan power electricity companies provide with relevant information for decision making; in which they are satisfied for users. The researcher recommended the three electricity companies used ABC/M to improve the existing system and train the staff in the managerial levels to gain the benefits from effective and efficient use of the system. On the other hand, the researcher recommended the other three companies that didn't use ABC/M to make a feasibility study, then adopting it if it is feasible. 
Evaluating the Extent of How Islamic Banks Applied the Concept of Islamic Banking Marketing from Customers View Point: A Jordanian Case Study (in Arabic) 
Mostafah AI-Shaikh, Tareq Hashem, and Shaker Ismaeel
Abstract: This study aims at knowing the extent of how Jordanian Islamic banks applied the concept of Islamic marketing concept from customers view point, and marketing Islamic methodology through Islamic marketing mix to explain its effect on Islamic banks customer behavior.The study found that marketing is applied from an Islamic perspective service significantly in Jordanian banks. There are also differences in views of Islamic banking customers related the application of Jordanian Islamic banks according to qualification, sex, and number of years. 
The Costs and Expenses that are Subtracted from the Commercial and Industrial Profits in the Light of the Decree of Egyptian Law (91) of 2005 Compared with the Zakat Fiqh (in Arabic) 
Sayyad Abdallah

Abstract: The balance in the rights and obligations between the taxes department and the finances is one of the most important factors in the customs policy, and may ultimately lead to the benefit of the state if the taxes were levied fairly. The law no. (91), issued in 2005, referred to the tax to be levied from ordinary people, according to item no. (22) of the Income Tax Law, which Says that taxes must be taken from the net profits, from the commercial and industrial businesses, after subtracting all the necessary running costs and expenditure. The procedure should be done according to the two following restrictions: 
1. Costs and expenditure must be closely linked as being necessary for the running of this activity. 
2. Costs and expenditure must be reached and supported by documents, except for the expenses which are normal and are generally agreed upon by virtue of accepting them without receipts. Item (23) of the law explains that expenditure. 
From the Sharia point of view, the Zakat Fiqh refers to the same idea which may be taken as an indication of the just and fairness of the Islamic financial fiqh. The pioneering Islamic financial fiqh can be a reference for contemporary ancient system towards this end.