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ABU-TAPANJEH, Abdussalam Mahmoud,AL-SARAIRAH, Tasnim Muhammad Khalaf Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.3
This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.
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Amal Zaid,Nawaf Abu-Khalaf,Samer Mudalal,Massimiliano Petracci 한국축산식품학회 2020 한국축산식품학회지 Vol.40 No.1
The appearance of white striations over breast meat is an emerging and growing problem. The main purpose of this study was to employ the reflectance of visible-near infrared (VIS/NIR) spectroscopy to differentiate between normal and white striped turkey breasts. Accordingly, 34 turkey breast fillets were selected representing a different level of white striping (WS) defects (normal, moderate and severe). The findings of VIS/NIR were analyzed by principal component (PC1) analysis (PCA). It was found that the first PC1 for VIS, NIR and VIS/NIR region explained 98%, 97%, and 96% of the total variation, respectively. PCA showed high performance to differentiate normal meat from abnormal meat (moderate and severe WS). In conclusion, the results of this research showed that VIS/NIR spectroscopy was satisfactory to differentiate normal from severe WS turkey fillets by using several quality traits.
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Tariq Al-Najjar,Mohammad Wahsha,Mwaffaq Al-Khushman,Maroof Khalaf,Kyle Hardage,Wissam Hayek,Khalid Abu Khadra,Adina Paytan 한국해양과학기술원 2021 Ocean science journal Vol.56 No.4
To assess the utility of the seagrass (Halophila stipulacea) for biomonitoring of metal pollution, seagrass samples were collected from four sites along the Jordanian coast of the Gulf of Aqaba between April and July 2017. Concentrations of trace metals (Cr, Mn, Fe, Ni, Zn, and Pb) in leaves, rhizomes, and roots were compared to published data on sediment trace metal and organic carbon content at the same sites to assess the degree of their fidelity in recording local trace metal pollution. The results of this study indicated that the roots of the seagrass H. stipulacea accumulated higher metal concentrations of Cd, Pb, Cr, Ni, Zn, Mn, and Fe than rhizomes and leaves. Concentrations in H. stipulacea varied significantly between sites for Mn, Fe, Zn, Cd, and Pb but not for Cr and Ni. Higher levels of seagrass trace metals in the Hotels Area and Old Phosphate Port sampling sites compared to other sampled sites are likely related to the sites' proximity to tourist and boating activity and city infrastructure which may contribute to metals accumulating in the tissues of this seagrass. In contrast to other studies, when all the data are considered, no clear trend between sediment metal concentration and seagrass metals is observed, suggesting physiological control on metal uptake by H. stipulacea and thus limiting the utility of H. stipulacea for biomonitoring of pollution.
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