European Journal of Scientific Research

Volume 152 No 2
March, 2019

The Factors Affecting the Performance of the Jordanian Banks using Camels Model

Abedalfattah Zuhair Al-abedallat
The study aimed at assessing the performance of the Jordanian banks using Camels model for the period (2003 to 2017), and identifying the impact of the components of Camels model on the banks’ performance measured by returns on the assets, returns on equity, and net income. The study used a sample was the largest eleven banks of the Jordanian banks depending on capital and asset of the banks, and to test the hypotheses of the study by testing multiple linear regression using E-Views software. The study concluded that the Jordanian banks have Capital Adequacy Ratio above 12%, and that the Jordanian banks generally have low ratios of the return on the assets and the return on equity because of the high level of liquidity, its serious reservation in fund investment, the increased income tax in Jordan, and that the commercial banks have an advantage over Islamic banks in the components of Camels model and the performance measures.
The study recommended to apply Camels model completely by the Central Bank to assess the performance of banks in Jordan, and to increase its attention on the performance of the Islamic banks.
Keywords: Camels model, Return on equity, Return on assets, Net income, Jordanian banks.

Smart Accident Management in Jordan using CupCarbon Simulation

Faisal Alzyoud, Nesreen AL Sharman, Thamer Al-Roosan, and Yahya Alsalah
Traffic congestion is a common transportation problem around the globe, especially in populated cities, which leads to the issues of traffic management and its safety. A major cause of accidental deaths on the road is due to either the absence of quick medical assistance or traffic-mismanagement. Traffic network management system aims to reduce traffic congestion, delay, and to improve the level of service (LOS) of the urban streets and intersections. Jordan as most of the growing countries has suffered from the impacts of highway mode of transportation. This paper discusses effects of using smart traffic station control in Jordan transportation system by testing different scenarios using Cupcarbon simulator, these scenarios are tested to utilize the benefits of IoT and smart cities applications. CupCarbon is a Wireless Sensor Network design and simulation tool. It is a discrete and multi-agent event Wireless Sensor Network (WSN) simulator. Networks can be designed and prototyped in an ergonomic user-friendly interface using the OpenStreetMap (OSM) framework by deploying sensors directly on the map. CupCarbon simulator is used to model various scenarios which show the actual roads and vehicles movements in the implementation. Two scenarios have been tested to select the optimum route from accident’s position and the nearest available hospitals, in order to enhance the rescue time operations. Keywords: Cupcarbon, IoT, LOS, SAM, Smart City, V2I, V2V

Study on Medical and Pharmaceutical Wastes Management Process in EL IDRISSI Hospital – Kenitra

El Anssari Anas, Chaib Yassine, Aouane Mahjoub, Hamama Samir, Aujar Nabila, Chakhtoura Khalid , Marieme Nehiri, Abderrazzak Khadmaoui, Abdelmajid Soulaymani
The management of medical and pharmaceutical wastes(MPW)from health facilities is, increasingly, a major concern of health policy. Our study was intended to describe this management dysfunctions among staff involved in the management process of(MPW) at hospital EL IDRISSI Kenitra by a pre-established questionnaire for caregivers. Also the "cause and effect" diagram is the basic quality tool to evaluate the differents factors studied.
The results have shown a lack of protection means (82.5%)of participants, a lack of knowledge about management stages(47.5%).Among the 160 people contributed to the survey,(52.5%)do not practice the sorting of (MPW),and(80 %)of them claim a lack of packaging materials. Similarly, other important results revealed that(a) activities related to the(MPW) are not recorded;(b)(72.5%)do not refer to (MPW) management protocols;(c)(32.5%)report that their activities are supervised by the hospital hygiene office. (d)only (22.5%)have already attended further training days;(e)(60%)indicate that the(MPW)are transported manually;(f)(35%)report that intermediary storage exceeds three days(e)(95%)neglect the regulations to govern the(MPW);(f)There is no local for(MPW) intermediary storage in services.
So, ecological management of this wastes category is a fundamental parameter to control and reduce the risk of infection that is to preventing nosocomial infections and preserving the environment.
Keywords: Factors, Management, Process, Medical and Pharmaceutical wastes, Health security.

The Impact Generated by the Key Audit Matters on the Application of Audit Procedures

Davi dos Santos Marques, Guilherme Teixeira Portugal and Sidmar Roberto Vieira Almeida
The international standards related to the structure of the audit report over the years have undergone significant structural changes, especially with ISA 701 (in Brazil NBC TA 701), where the audit report started to document a discretionary section called Key Audit Matters (KAM), whose objective is to disclose issues or critical points identified by the auditors, who admittedly considered important for a better understanding of the financial statements by external users, in addition to understanding the procedures performed by the auditors themselves. Through documentary analysis of 16 audit reports related to 8 financial statements without KAM (2015) and 8 financial statements with KAM (2016), as well as the respective working papers, letters of external circulation and workbooks prepared by the audit teams, obtained together with a certain relevant external audit company in the Brazilian domestic market, information was tabulated regarding the audit procedures applied, where the objective was to verify whether the need to disclose the paragraph of KAM made the auditors more skeptical in performing the audit work. By the comparative method, as well as by the application of the t-Test: two samples in pair for averages was identified strong and positive correlation between the variables tested. Thus, the results obtained suggest that the disclosure of the KAM paragraph caused an increase in the procedures performed when comparing the reports between 2015 and 2016.
Keywords: Audit report; Key audit matter; Skepticism.

Protection against Oxidative Damage Properties of Hibiscus Sabdariffa Drink (Zobo) and Added Natural Food Additives

Adeoye B. K, Oyewole O. B, Idowu M. A, Ademuyiwa O, Obadina A.O and Adaramola F.B, Ani I.F. and Ngozi E.O
The study aimed at determining the biochemical property of Hibiscus sabdariffa drink and how it is been affected by ginger and cloves. H. sabdariffa drink containing different concentrations of cloves, ginger and their mixture was produced respectively along with the control. Antioxidant activity was evaluated at the beginning and at the end of storage. Possible DNA damage- protection of the drink was also determined. Results were analyzed using Analysis of Variance and means were separated using Duncan Multiple Range Test. There was significant (p<0.05) difference in the antioxidant activities, with H. sabdariffa drink produced with cloves having highest antioxidant activity. The phenolic, DPPH % scavenging activity and total reducing power being 405&plusminus;0.5 mg/L GAE, 82.9&plusminus;4.37 % and 1.717&plusminus;0.03 respectively. The phenolic content decreased on storage while the antioxidant activities of zobo containing spices increased. The protective effect of H. sabdariffa drink on DNA against damage was reduced by ginger and cloves.
Keywords: Hibiscus sabdariffa Ginger Cloves DNA Damage Antioxidant.

Influence of Student-Teacher Ratio on the Academic Performance of Public Primary School Pupils in Odeda Local Government Area, Ogun State

Bello Alice Adejoke, Aderanti Ruth A., Adewole A. Rosemary, Adeoye Ayodele ,O and Bankole Filade
This study examined the effect of student-teacher ratio on the academic performance of the primary school students in Odeda Local Government Area of Ogun State. Descriptive survey research design using 118 randomly selected primary school teachers was employed for this study. The research instruments encompassed a structured questionnaire addressing the socio-demographic and a secondary data of the students’ academic performance. Descriptive statistics was used to analyse the demographic data while simple linear regression was applied to test the two formulated hypotheses at 0.05 level of significance. Results showed that there is a significant effect of student-teacher ratio and the academic performance (t = 7.786, p<0.05). Also that, age has a significant effect on the result with age indicating less than 20 years old (t = 4.053, p<0.05); 21 – 30 years (t = 7.030, p<0.05), 31 – 40 years (t= 6.632, p<0.05) and 50 years and above (t = 2.446, p< 0.05). However, there was a significant effect of student-teacher ratio on the academic performance of male pupils (t = 5.895, p< 0.05) but a non-significant effect of student-teacher ratio on the academic performance of female pupils (t = 1.004, p>0.05). It was therefore, recommended among others, that the State Educational Planners and Policy Makers pay prompt attention to this student – teacher issue, and as well take drastic measures of improving the student-teacher ratio by adopting synergic relationship of both educational administrators and Parent-Teachers Association body in employing more competent teachers for better students’ academic performance.
Keywords: Academic Performance, Student-Teacher Ratio.

Media Chatting Inscription as Determinant of Students’ Academic Writing in Higher Institutions of Nigeria

OYINLOYE, Comfort Adebola, BANUSO, Oluwakemi Olayemi, OFODU, Graceful Onovughe, OSIKOMAIYA, M. Olufunke and ADEOYE, Ayodele Olusegun
The study sought to investigate the level at which social media chatting inscriptions affect Nigerian universities students’ academic writing and to ascertain the students’ perceptions toward the effectiveness of social media chatting on students’ English Language writing in terms of their gender. Descriptive survey research design was adopted in the study. The population for this study consists of all undergraduate students from South-West, Nigeria. Ten universities were randomly selected and they are Babcock University, Bowen University, Caleb University, Leeds City University, University of Lagos, Olabisi Onabanjo University, University of Osun State, University of Ibadan, Ekiti State University, and Federal University of Technology, Akure. A sample of 2,000 students was used for the study. Simple random sampling technique was used to select 200 students from 300 level in each of the 10 universities. The sample is made up of 1,090 male and 910 female students. Questionnaire was used for data gathering. The validity of the instrument was reviewed for face and content validity by experts from Linguistics, and Measurement and Evaluation. Cronbach Alpha technique was used to find the reliability coefficient of the instrument and a value of 0.80 was gotten. Data collected were analyzed using descriptive statistics (percentage and frequency count) and inferential statistics (independent t-test and Analysis of Variance-ANOVA). Research findings revealed that the level and extent at which students in Nigerian higher institutions engage in chatting is very high; students agreed that social media chatting affects them in English Language writing; there is no significant difference in the level of chatting among students in terms of their different institutions; and there is a significant difference in the perception of male and female students towards the effectiveness of media chatting on students’ English Language writing.
Keywords: Social Media, Chatting, Academic, English Writing, Gender

The Effect of Internal Audit Quality (IAQ) on Enterprise Risk Management (ERM) in accordance to COSO Framework

Khalil Suleiman Abu Saleem, Omar Mohammed Zraqat and Samer Mohammed Okour
The purpose of this study is to explore the effect of internal audit quality (IAQ) measured by its dimensions Which is (internal auditor independence, internal audit department efficiency, internal audit work scope and professional care for internal audit staff) on Enterprise Risk Management (ERM) accordance to COSO Framework in the sample of Jordanian industrial companies listed on the ASE, which number 63 companies. To achieve the study goals, the descriptive analytical method was used through development a questionnaire distributed to a sample Consists of (126) respondents from internal audit and the risk management employees in Jordanian industrial companies, of which (96) questionnaires are valid for analysis.
The study found that there is a statistically significant effect for internal audit quality (IAQ) with its dimensions on Enterprise Risk Management (ERM) accordance to COSO Framework. Internal auditor's independence was ranked first, as it was the most significant effect on ERM, while the internal audit work scope was in the last position in terms of effect.
Keywords: Internal Audit Quality, Enterprise Risk Management (ERM), COSO Framework.

Perceptions, Preferences and Uncertainties of Latin American Consumers on Electric Vehicles

Thel Augusto Monteiro, Rosana Borges Zaccaria, Larissa Maruiti, Hygino Canhadas Belli, Antonio Carlos Giuliani and Emigdio Lários-Gomez
This research presents as central problem to identify the perceptions, preferences and uncertainties of Brazilian and Mexican consumers in relation to electric vehicles. This study is justified by analyzing the behavior of the Latin American consumer regarding their understanding of electric vehicles, as well as the opportunity to investigate the acceptance and possible insertion of the electric vehicle in the daily routine of the Brazilian and Mexican consumers, when identifying the needs and habits with the means of transportation. Two marketing scales were used: CIJM - independent consumer judgment making, defined as the degree to which an individual makes innovation decisions independently of the communicated experience of others; CNS - consumer novelty seeking, defined as the desire to seek information about new products. Regarding Mexican consumers, this research has shown that they value the trust established between experienced friends or family members in seeking advice before acquiring a new product, and that the influence of the opinions generated by the social circles to which they are part may interfere in the purchase decision.
Keywords: electric vehicle, consumer behavior, marketing strategies.
JEL Classification: M31

The Evolution Of Understanting “Kontroling-Controllership” – The Case Of Slovenia

Iztok Kolar and Tomaz Kolar
This study analyses and enhances how “kontroling-controllership” as whole package or only a word for management accounting is born and evaluate in Slovenian scholar theory in universities and in business practice. The purpose of this study is to discuss the theoretical and practical underpinnings of the Slovenian term “kontroling” referring to the concepts of controllership and the thereto related activities. The research method used to answer the research questions was content analysis. The two datasets under investigation consisted of bibliographic records by Slovenian authors on “kontroling-controllership” in the COBIB Slovenia catalogue and of advertisements for jobs for controller published in the Slovenian daily newspaper Delo. The research highlights important differences of the term “kontroling” in theory and practice. These differences seem to be such that in Slovenia, exist two opposing ‘factions’ or groups that conceptualize the term quite differently. One group equals “kontroling” to management accounting and does not support the use of the term “kontroling”. While the other group understand “kontroling” completely different, as a whole package, “kontroling” is represents as a total of information-providing activities in an organization, which is indicative of, at the same time, a business philosophy and a special style of management. In conclusion of the paper, the authors propose a new conceptualisation of the term to bridge the gap between theoretical and practical aspects of the practice of “kontroling-controllership” in Slovenia.
Keywords: controlling/controllership, controller, Slovenia, controlling theory, controlling practice
JEL classification: M10, M21, M40