Showing papers by "University of Jordan published in 1970"
01 Jan 1970
TL;DR: In this article, the authors examined the relationship between some Corporate Governance indicators and the probability of modifying the independent auditor opinion in the Jordanian market and found that the higher the firm's ROA and the larger number institutional investor representatives on the board of directors, the less likely the firm will receive a modified audit opinion.
Abstract: The objective of this study is to examine the relationship between some Corporate Governance indicators and the probability of modifying the independent auditor opinion in the Jordanian market. The sample consists of 104 non-financial firms listed on Amman stock Exchange for the year 2015. The logistic regression via SPSS is used to analyze the data. The results show that firm’s profitability (measured by ROA) and the number of institutional investors on the board of directors are significant negative predictors of the probability of receiving modified audit opinion by the firm. That is the higher the firm’s ROA and the larger number institutional investor representatives on the board of directors the less likely the firm will receive a modified audit opinion. On the other hand, the results also show that the board of directors’ size is significant positive predictor of receiving a modified audit opinion by the firm. That is the larger the size of the board of directors the more likely the firm will receive a modified audit opinion. Although, it is an unexpected result it agrees with some other studies results. Finally, board independence, board activity and the presence of audit committee have no significant impact on the type of audit opinion the firm receives.
3 citations
TL;DR: In this article, the results of Section 1 were applied to a representation of the normal distribution to establish the derivability in a mixture form of several well-known noncentral distributions such as the χ2 and F from the normal distributions.
Abstract: An example of a mixture of distributions (or of random variables) is the non-central χ2 distribution which can be thought of as a Poisson mixture of central χ2 distributions [5]. The theorem of Section 1 states, essentially, that a function of mixtures of some random variables is the same mixture of the corresponding functions of these random variables. The results of the theorem are applied to a representation of the normal distribution to establish the derivability in a mixture form of several well-known noncentral distributions such as the χ2 and F from the normal distribution. New representations are given for the sample ordinary and multiple correlation coefficients. Relations between moments of different distributions, such as the normal and Poisson, follow as a byproduct. An easily applied principle of estimation is suggested and is applied to the estimation of noncentrality parameters.
3 citations
01 Jan 1970
TL;DR: In this article, the authors carried out a historical analysis of contemporary sources and existing references to assess the nature of this relationship and found that, due to the political and economic situation in Spain, only pilgrims, missionaries, traders and non-Palestinian Sephardim with Spanish citizenship or protected by Spain received diplomatic protection and interest by the consulates.
Abstract: In 1793, Spain resumed diplomacy with the Ottoman Empire and established consulates in its principal cities, among them Jerusalem and Haifa. There is a lack of studies regarding the Palestinian Sephardim through the 19th century and their relationship with these consulates, so this study aims to carry out a historical analysis of contemporary sources and existing references to assess the nature of this relationship. The results indicate that, due to the political and economic situation in Spain, only the pilgrims, missionaries, traders and non-Palestinian Sephardim with Spanish citizenship or protected by Spain received diplomatic protection and interest by the consulates.
1 citations
TL;DR: In this paper, the hydrodynamic and thermal fields due to a single impinging jet in cross-flow have been investigated numerically, using a 2-D axisymmetric model in order to predict the ground vortex characteristics.
Abstract: In this investigation the hydrodynamic and the thermal fields due to a single impinging jet in cross-flow have been investigated numerically, using a 2-D axisymmetric model in order to predict the ground vortex characteristics. The parameters investigated include the effective velocity ratio, the nozzle height, the nozzle pressure ratio, the intake location, the intake mass flow rate and the jet temperature ratio. It is interesting to note that even with the 2-D modeling limitations it was possible to capture most of the thermal and fluid field characteristics of the ground vortex. It was found that the temperature distribution in the flow field is greatly affected by the effective velocity, and the maximum penetration point of the ground vortex is equal to the hot gas penetration. The ground vortex strength increases slightly with increasing the intake mass flow rate but has a minor effect on the ground vortex geometry and on the penetration of the hot gases. The intake location has a significant effect on the ground vortex strength when it is located upstream of the ground vortex core. Key Words: Numerical investigation, Turbulence Models, Impinging jets, Cross-flow.