Mohammed Al-Attar
About Mohammad Kh. Al Attar
Mohammad Kh. Al Attar Assistant Professor Al Zaytoonah University of Jordan Faculty of Economics and Administrative Sciences Department of Banking and Finance P.O.Box 130 Amman 11733 Jordan Mobile: (962) 797893844, Email: dr_attarmohammad@yahoo.com m.attar@zuj.edu.jo

Mohammad Kh. Al Attar CV

Blog

الريادة والمعرفة في النصوص (القرآن الكريم والسنة المطهرة)

المقدمة

 

 

المعرفة فاعلية ذهنية ومنتجا عقليا يتداخل فيها النسبي بالمطلق, والخاص بالعام, والذاتي بالموضوعي, والوهم بالحقيقي, لتظل المعرفة بمجملها بحاجة إلى المراجعة والتقويم.

حيث أن المعرفة الوضعية هي في فضاء تداولها العربي الإسلامي توسم بمعرفة منقولة بمعظمها عن الآخرين فكان لا بد من وجود إشكاليات معرفية وأيدلوجية مما يشكك في موضوعيتها وصلاحيتها لكافة المجتمعات والأفراد والزمان, وخصوصا الإنسانية المستمدة من فلسفات متعددة, مما يعني بأن هذه المعارف ما هي الا إنعكاس لواقع معين وتجربة محددة وبيئة خاصة نمت بها, فكان الحكم على ايجابية هذه المعارف تتم في سياق بنائها الاجتماعي وخدمتها لصالح منتجها مما يجرح في مصداقيتها وحياديتها.

ولنا في نصوص الكتاب والسنة المصدر الصادق للمعرفة والعلم, فقد جاءت هذه النصوص لتزويد الإنسان بصورة عامة والمسلم بصورة خاصة بالإخبار عن الأمم السابقة وكذلك الأحداث اللاحقة, وكذلك بالمعرفة والعلم الذي يحتاجه الإنسان في حياته الدنيا وما ينفعه في الآخرة, وربط هذا كله بقانون السببية, وهي تلازم شيئين وجودا أو عدما, فأحدهم يسبق الآخر, فالأول سببا والثاني نتيجة, وهذا يتفق مع عقل الإنسان الذي لا يعرف أمرا غير مربوطا بسبب, والذي أرسى القوانين العلمية وقاد إلى اكتشافها والوصول إلى خصائص الأشياء, قال تعالى (إنا مكنا له في الأرض وءاتينه من كل شيء سببا) ( سورة الكهف84) .

ولتكتمل دائرة المعرفة والعلم الصحيح كانت مكونات العلم ومرتكزاته تعتمد على النقل الصحيح الذي هو كلام الله سبحانه وتعالى وأحاديث المعصوم الذي لا ينطق عن الهوى علية الصلاة والسلام, مع العقل الصريح الذي وهبه الخالق المبدع للإنسان فأكرمه به ليتفكر ويربط الأسباب بالمسببات ويهتدي إلى خالقة, والفطرة السليمة التي جاءت لتكون طريقا صحيحا يسلكه الإنسان وميزان يبين مدى الانحراف عن الحق, وهذا كله يجب أن يكون ضمن الواقع الموضوعي, المعني بإمكانية تطبيقه في كل زمان ومكان. فكان القرآن الكريم نصوص بينة يدركها كافة الناس وكلٌ يأخذ منها مقدار علمه, متجددة لا يحدها زمان أو مكان أخبرت في كل مجالات الحياة والعلم فكان الفتح البشري في آفاق العلوم والمعارف شاهداً على الحقائق العلمية والمعرفية المقطوع بها, والتي تتطابق مع الواقع, وعليها الدليل, والعلم التجريبي قال بها, فقد قال الجراح الفرنسي البروفيسور موريس يوكاي في كتابه (الأديان الثلاث في ظل المعارف الحديثة) بأنه لم يجد في القرآن الكريم ما يكذبه العلم أو قال بخلافه بل على العكس كان المرجعية في التصحيح والتعديل.

أثر المنافسة غير السعرية على شركات الإتصالات الأردنية (زين، أورانج، أمنية)

Abstract:
The study aims to demonstrate the impact of non-price competition on communication institutions in Jordan, Zain, Orange, and Umniah –the three companies have a combined share of 97% in  the communication market- making for an oligopoly, where the decision of any of the three institutions will necessarily affect the two institutions largely, in addition to that, communication institutions in Jordan are close to(Cournet)  world’s economic model  meaning that the fixed costs are obvious, while the variable costs’ impact are small and unclear.

Owing to the nature of the Jordanian market and its Component properties such as population, and  income level distribution, and due to low number of population, high distortions in income distribution, inflation and high unemployment, any price competition will expectedly  have negative results on the client as well as on the institution, which moves the competition among these institutions to non-price competition such as focusing on creativity, design, marketing methods, employing higher  advertising expertise based on scientific grounds, and provideing complementary services.

 the results of the study that adopted the field approach through a questionnaire randomly distributed over the provinces of the Kingdom And taking the population density of each province into account have shown, that Zain ranks first with 49%, followed by Orange with 27% and Umniah with 24%. The customer’s reasons for choosing the service with the company are as follows. Ranking first was the service quality of enquiry with 96.7% in the same proportion with company loyalty and commitment to them since the beginning secondly was the offers provided and multiple services offered with 96%, steeped in the provision of services ranked third by 95.6% and 94.4% for transmitter power.

The study also showed that 44% of the costumers pay less than 20JD in monthly bills, and 77% pay less than 30JD. With the larger portion (32.3%) holding a fixed telephone line. The formula for the expansion and prediction of cellular phones as follows: No. Of Subscribers in Mobile = 4534.42 + 803.7 * x (years)

  the study also showed that the rate increase or expansion in mobile phones is at 13.5% per year, and the rate of reduction and decline in landlines is at 6.5%, so the formula for landline decline equation is as follows: No.Of Subscribers in Mobile = 559.58-31.3 * x (years) predicting the death of landlines by the year 2025.

أثر التأجير التمويلي على إنجاح مسيرة العمل المصرفي الإسلامي

ملخص البحث:

تهدف الدراسة إلى تسليط الضوء على ظاهرة اقتصادية واجتماعية مرغوب فيها في الاوساط الاسلامية، الا وهي سياسة تمويل التأجير المنتهي بالتمليك كصورة من صور توظيف الأموال المتبعة لدى البنوك الاسلامية وشركات التمويل في الاردنكما ركزت الدراسة على عملية تحليل التعرف على التأجير التمويلي حيث أن النزعة الدينية والتي تعتبر رادعاً للجوء الفرد إلى الأسلوب التقليدي المتبع في البنود التجارية الربوية حيث أن هناك الكثير من اساليب التمويل قد تختلف مما تشكل بعض الصوبات للفرد المقترض.

وسوف يتم الاعتماد على الأسلوب  الوصفي من عرض البيانات الواردة في التقارير السنوية والمتعلقة بالتأجير التمويلي للبنوك الإسلامية في الأردن ، حيث سيتم التركيز على البنك الإسلامي الأردني والبنك العربي الإسلامي للفترة بين عامي 1014/2015وذلك بهدف التعرف على واقع التأجير التمويلي في البنوك الإسلامية في الاردن .

السياسات النقدية ( مثالية النظرية وخرافة التطبيق)

المقدمة

 

لقد كان الاقتصاد العالمي والقومي فيما مضى وحتى بداية السبعينيات من القرن المنصرم يُحكم ويُدار من قبل الحكومات القومية وبمساعدة المؤسسات الدولية بمرجعية القوانين والنظريات الاقتصادية، ويخضع في تطوره إلى ظروف بيئته المحلية والحاجات والمتطلبات والمصالح القومية، والتي كانت في أغلب الأحيان هي البوصلة التي تُوجه السياسات الاقتصادية والعلاقات الخارجية نحو تحقيق الأهداف وبسيطرة من قبل السلطات والمؤسسات المتخصصة التابعة للدولة.

إلا أنه مع بداية السبعينيات بدأ يظهر بوادر نظام اقتصادي جديد فوق قومي لم تعد تحتفظ فيه الدول القومية بهيمنتها على اقتصادياتها، لاغياً اقتصاد ما بين الدول (International) التي كانت تشكل الاقتصاديات القومية الكيانات الأساسية فيه. وكان ذلك جلياً في العامين 1979 و1980 وما تلاهما بتولي مارغريت تاتشر رئاسة الوزراء البريطانية، ورونالد ريغان الرئاسة الأمريكية والذين تبنيا السوق الحرة والخصخصة وإنهاء دور الدولة في التدخل في الحياة الاقتصادية وفك عقال الشركات سالخة الاقتصاد عن مرتكزه الاجتماعي، والقوانين والنظريات الاقتصادية، واضعة الدول القومية في وضع فقدان المكان والوزن والتأثير لوضع سياسات تضبط إيقاع اقتصادها ومصالحة القومية لصالح الشركات التي طاغ ميدان عملياتها لتحقيق الربح على كافة الاعتبارات القومية مخترقة مصالحه ومحرماته، عابثة بقدراته وفرصه بمعالجة مشاكله، مما يجعل الاقتصاد الكوني والقومي عرضة للأزمات، منزوع المناعة، فاقداً قدرة المقاومة.

أثر التغيرات المناخية على الإقتصاد الأردني

Abstract

We can consider the phenomenon of global warming and climate change as one of the most dangerous phenomena that threaten the planet and what it causes of the negative effects on the overall human life and ecological balance around him. Resulting from the gas underlying Greenhouse Gases (GHG), especially carbon dioxide, which is a greenhouse gas main, and released to the layers of rooms air through human activities, especially from the combustion of fossil fuels (Fossil Fuel), petroleum, coal, natural gas, which increases the heat the ground to take away life, with every increase, where the receding snow at the poles who reflects the sun and working to cool the earth, climate change, rainfall and increased evaporation, which leads to a decrease in agricultural areas and the destruction of vegetation lung land and disrupt the balance and biodiversity is vital, and drowning beaches and increasing salinization of drinking water and the displacement of hundreds of millions of human beings and destroys the industries and services located on the beaches, and this affects all regions of the earth and all who share it.

Jordan, despite the lack of contribution to this phenomenon which does not exceed what is emitted from the carbon dioxide is emitted from the activities of Wal-Mart U.S. for retail sale, but it is the most affected, especially agriculture, which suffers from a dearth of arable land that do not exceed the size 10% of the area, take advantage of a third, and under this area to erosion and desert encroachment. He also suffers from severe water shortages, it is one of the poorest ten countries in the water, and shall not exceed the per capita share of fresh water 150 cubic meters, which leads to lack of income and consumption and declining public health and the spread of diseases and epidemics and increasing levels of poverty.

The Impact of the Auditor to Achieve Governance (from the perspective of investors in Amman Stock Exchange Market)

Abstract
This study investigated the relationship between corporate governance and credibility gab, through financial brokers in Amman Stock Exchange; as they are the shareholder representatives, The research focused on the level of commitment by the auditors on implementing International Audit Standards and Quality Control Standards as independent variables that could affect corporate governance, by using an inferential descriptive statistical analysis results showed a significant positive relationship between International Audit Standards and Quality Control Standards as independent variables and credibility gap. Results also showed that gender, education, and experience are all variables that affect shareholders opinion on corporate governance in a significant and positive manner. ___________________________________________________________________________
Keywords: corporate governance, credibility gap, International Audit Standards, and Quality Control Standards.

The Impact ofCorporate Governance on Credibility Gab: the perspectives ofinvestorsinAmman Stock Exchange

Abstract

This study aimed at testing the perspectives of investors in Amman Stock Exchange (ASE) toward the impact of corporate governance on credibility gab. Corporate governance was proxied by the level of auditors’ commitment towards implementing International Audit Standards and Quality Control Standards. Data was collected by using a questionnaire that was distributed on 125 respondents, but only 102 were returned. The statistical analysis showed a significant positive impactfor the International Audit Standards and Quality Control Standards on credibility gap. Results also showed that there are differences in responses refer to gender, education, and experience.

Keywords:  corporate governance, credibility gap, International Audit Standards, and Quality Control Standards.

Financial Reporting Quality and its Effect on Bank Performance and Service Quality Control– Jordan

Abstract

This study aimed to find the relationship of quality of financial reporting and its impact on the performance of the bank and control the quality of service. This article utilized primary data by distributing a questionnaire to the accountantsin Jordanian banks, which focused on the effect of the financial reporting quality on bank performance and service quality control. Results showed a positive relationship between the dependent and independent variables from the accountants’ point of view, while using a simple regression by SPSS.

Key words: Financial Reporting Quality; Bank Performance; Control Service Quality;Corporate Governance.

The Impact of Investing Environment on Financial Performance Mohammad Khalid Al Attar

Abstract

The study aims to compare the financial performance of BOS’s two international branches, Mexico and China. The branch which has the better financial performance will be recommended to be as the better investing environment. The judgment tool of financial performance of the two companies is the ratio analysis. The study analyzed financial performance of the two BOSbranches (Mexico & China) for the period 2013 and 2014.Conclusion is drawn depending on the financial performance.

 

Corporate Governance and Financial Statement Disclosure Qualityin Jordanian Commercial Banks

ABSTRACT: The objective of this study is to measure the level of corporate governance and its effect on disclosure quality in commercial banks in Jordan. The study is implemented on the Jordanian commercial banks listed at Amman Bourse for the period 2008 to 2014. The study sample consists of (12) banks. The total data observations were (60) (bank / year) observations.The study used the level of compliance with disclosure instructions as a proxy for disclosure quality, and the structure of the board of directors as a proxy for corporate governance. The researchers used three hypotheses to achieve the objectives of the study. They used simple regression technique to test the hypotheses. The study results showed that there is a high and stable level of corporate governance in Jordanian commercial banks.

 

Keywords: Corporate Governance, Disclosure Quality, Disclosure Instructions, BOD Structure.

Impact of Engineering Financial Market and using Financial Derivativeson Financial Analysts Interest: Empirical Study fromAmman Stock Exchange –Jordan

Abstract

This study aimed to measure the level of Amman Financial Market efficiency and show the role of financial derivatives in improving Markets’ efficiency. Generally, financial derivatives are considered an essential source of financing an economy. In addition, diversification of financial derivatives’ instruments which are circulated in a stock market as the main standard of measuring its development and efficiency, called as engineering.

For the purpose of achieving the objectives of the study, the researcher selected some of the financial analysts’ that represent institutions in Amman Stock Exchange in Jordan,to serve as the sample of the study. Simple Random Sampling was used to select the sampleto represent the whole population.Furthermore, the researcher developed a questionnaire to judgethe respondents opinions and test the validity of the hypotheses.The questionnaire was designed by using a five -point -Likert scale(strongly agree,agree,neutral, disagree, strongly disagree). In total,the researcher distributed 100 questionnaires and 85 were returned from the selected sample of the study(85% from the whole questionnaires distributed).

Results of the study showed that there was a strong bond between financial derivatives and efficiency of Amman StockMarket. Moreover, findings indicated that there is a statistical significant signbetween financial analysts’ interests in returns of financial derivatives with their tools and efficiency of these markets.

 

Keywords: Financial derivatives, Financial Markets’ efficiency, Financial Analyst Interest, Amman Stock Exchange.

 

Measuring the Conservatism Level in the Accounting Policies and its effect on the Financial Information Disclosure Quality in the Jordanian Commercial Banks

ABSTRACT

The objective of this study is to measure the level of conservatism in accounting policies and its effect on disclosure quality in commercial banks in Jordan.The research was implemented on the Jordanian commercial banks listed at Amman Stock Exchange from the period 2005 to 2014. The study population consists (14) banks used as a sample. The total data observations for the last 10 years were (130), (29) of which were dismissed either because missing observation or outlier, leaving a final study sample of (101) observations.The research used the book value-to-market value ratio and the accruals-to-profit (before extraordinary events and discontinued operations) ratio as proxies for conservatism. While the level of compliance with disclosure instructions was used as a proxy for disclosure quality. The study used two hypotheses to achieve its goals.The results showed that there is a good level of conservatism in accounting policies used by Jordanian commercial banks, which is one of the banking sector characteristics. The study showed a significant effect of accounting conservatism measured by using the accruals-to-profit ratio on the disclosure quality, but not when using the book value-to-market value ratio. This difference in results could be referred to the presence of pure accounting factors in the accruals-to-profit ratio, but there are additional environmental factors in the book value-to-market value ratio.

 

 

Keywords: Conservatism, Disclosure Quality, Disclosure Instructions, Book-to-market ratio, Accruals-to-profit ratio.

الأبحاث العلمية

اضغط على اسم البحث للتحميل 

أثر التغيرات المناخية على الإقتصاد الأردني
الريادة والمعرفة في النصوص – القرآن الكريم والسنة المطهرة
السياسات النقدية – مثالية النظرية وخرافة التطبيق
العمل الأردني السوري المشترك – واقعه وآفاقه تطوره نحو سياسة نقدية ومالية موحدة

Contact

Please don’t hesitate to contact me for more information about my work.

Tel: +962-6-4291511
Fax: +962-6-4291432

No more, where are you going?

Go back to top or use the menu to your left to navigate.

Thanks for downloading!

Top