Abstract: This study aimed to provide a diagnostic-analytic study of the characteristics of administrative reform experience in Jordan, through focusing on the structure of government in respect of size and complexity with a view to identify the pitfalls and shortcomings that accompanied it, based on assumptions in conducting reform. During the last twenty years, Jordan has witnessed a considerable effort in administrative reform. The result of such reform programs have fallen short of expectations and were rather limited in impact. Therefore, the analysis focused on the conditioned, under which the governing structure works efficiently, and how Jordan can direct its resources toward the achievement of efficiency in the public service with special emphasis on the bureaucracy structure. The study revealed that the private sector itself is unable to participate significantly in absorbing the labor force into the economy as a result of the monopoly problems existing in the public sector. Moreover, the lower share of spending on the capital category is vital in classifying the merits of government economic policies. Therefore adaptability is key to any reform and reorganization plan in which contingencies must be embedded in the process of organizational change and administrative action.

Abstract: Nowadays, knowledge plays a Basic Role in achievement of strategic objectives and gains a competitive advantage. So, recognition organizational factors affecting on correct implementation knowledge management process, is one of the most important considerations in this area. This study investigated the influence of organizational factors on knowledge management process. To assess these factors, views of 150 managers and employees were taken by method stratified random sampling. The questionnaire used in this study. For measurement reliability used Cronbach's alpha and validity measure by getting opinion of management professor and experts in the field. The results showed that the tools have validity and reliability. The methodology that was used to test the hypothesis including the correlation and regression analysis, and finally, multiple regressions is used. Results showed that organizational culture, organizational structure and technology used in the company effected by the knowledge management process.

Abstract: This study examines the impact of capital expenditures on working capital management on Amman Stock Exchange (ASE) over the time period 2000 through 2012. The study used Shulman and Cox's (1985) Net Liquidity Balance (NLB) and Working Capital Requirement (WCR) as a proxy for working capital measurement. Using panel data, and three regression models: ordinary least squares (OLS), fixed effect, and seemingly unrelated regression (SUR). The results found that capital expenditure has a significant positive impact on NLB, which means that Jordanian industrial companies manage their cash efficiently. This result is in line with previous empirical researches. In contrast to previous researches findings, the results revealed that capital expenditure has a significant positive impact on WCR, which means that Jordanian industrial companies did not manage their working capital requirement efficiently when they tend to invest in fixed assets. These results will help Jordanian industrial companies to review their working capital requirement when investing in fixed assets.

Abstract: This study aimed to explore and examine the perceptions and attitudes of users about content and usefulness of Libyan banks’ annual reports. Data analysis was based on a questionnaire survey. The findings of this study suggest that the annual reports of Libyan banks are frequently used for making financial decisions and are in fact considered to be the most important source of information for making economic and financial decisions about such firms. Moreover, users believe the quality of current financial disclosure in Libyan banks’ annual reports to be satisfactory. However, the quantity of current financial disclosure is seen as inadequate. Reliability and relevance of the information are the most important characteristics of financial information from the users’ point of view, but a lack of the former is the most significant perceived problem regarding Libyan banks’ annual reports. In terms of the different sections, respondents ranked the income statement as the most important (and reliable) part, although the auditor’s report was ranked as most reliable.

Abstract: Concept of bureaucracy, as defined by Max Weber, has been criticized by various scholars. However it still has relevance in civil services of developing countries. In this study, the researcher found that out of 149 civil servants 144 thought that their organization is bureaucratic in nature, the data analysis clearly demonstrate that the level of bureaucracy, whether it is low or high is positively related to the dimensions of development administration. The researcher also found that Jordanian civil Service is variables to the social and economic development; stepwise multiple regression analysis has amply demonstrated that Jordanian bureaucracy is actively involved in the social and economic development of Jordan.

Abstract: The purpose of this research was to investigate the impact of cash holdings and economic factors on the economic value added in the commercial banks in Jordan. This research employs panel data analysis to updated data using Jordanian commercial banks annual reports and regression analysis to examine the impact. The research found that there is a statistical significant impact of cash holdings on the Economic Value Added. Also, there is a statistical significant impact of Net Interest Margin on the Economic Value Added. Moreover, the research found that there is a statistical significant impact of Real Gross Domestic Product (RGDP) on the Economic Value Added, and there is a statistical significant impact of inflation on the Economic Value Added. Finally, the researcher used the bank size as a control variable to study the impact and the research found that there is a statistical significant impact of cash holdings value and the Real Gross Domestic product (RGDP) on the Economic Value Added under the shallow of the bank size. Also, there is no statistical significant impact of Net Interest Margin (NIM) and inflation on the Economic Value Added in Jordanian commercial banks under the shallow of the bank size.

Abstract: The goal of this study is to demonstrate the extent of applying legitimate procedures and their accounting treatments for lease-to-own (lease purchase) transactions ending in the transfer of ownership (possessing) and in financing of education and health benefits by Islamic Banks. In order to achieve the objectives of this study, the scholars have prepared a questionnaire containing the legitimate executive procedures, the operations, the accounting records (accounting processes) and the time proved for each of these lease transactions ending in the transfer of ownership and in financing of health and education benefits by Islamic Banks. The population of study as a whole has been considered as a sample of the study, because the volume of the study population is small, represented by the only four Islamic banks in Jordan. The Questionnaire was distributed among these banks. The study reached to a conclusion that the Islamic Banks in Jordan apply the legitimate procedures in the lease-to-own (lease purchase) transactions and in financing health and education benefits. And that the processes and accounting records (accounting processes) that are in harmony with the legitimate procedures of lease-to-own (lease purchase) transactions and financing of health and education, and in accordance with standard No.8 of the Accounting and Auditing Organization For Islamic Financial Institutions. The researchers recommend a guide to the Islamic Banks in Jordan towards increasing their attention in the sphere of financing health and education, due to their positive effect on the society, in respect of meeting the needs of the society and keeping the society away from forbidden financial means.