Search results for: Alessandra F. C. Nassar

Authors: Mohammad Abu Nassar, Mahmoud Al Khalilah, Hussein Abu Nassar

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The purpose of this study is to examine whether corporate tax avoidance practices can impact firm value in the Jordanian context. The study employs a quantitative approach using s sample of (124) industrial and services companies listed on the Amman Stock Exchange for the period from 2010 to 2019. Multiple linear regression analysis has been applied to test the study's hypothesis. The study employs effective tax rate and book-tax difference to measure tax avoidance and Tobin's Q factor to measure firm value. The results of the study revealed that tax avoidance practices, when measured using effective tax rates, do not significantly impact firm value. When the book-tax difference is used to measure tax avoidance, the study results showed a negative impact on firm value. The result of the study has not supported the traditional view of tax avoidance as a transfer of wealth from the government to shareholders for industrial and services companies listed on the Amman Stock Exchange, indicating that Jordanian firms should not use tax avoidance strategies to enhance their value.

Keywords: tax avoidance, effective tax rate, book-tax difference, firm value, Amman stock exchange

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Authors: Vanessa Castro, Liria H. Okuda, Daniela P. Chiebao, Adriana H. C. N. Romaldini, Harumi Hojo, Marina Grandi, Joao Paulo A. Silva, Alessandra F. C. Nassar

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The Biological Institute of Sao Paulo, in partnership with a private company, develops an Animal Health Family Farming Program (Prosaf) to enable communication among smallholder farmers and scientists, on-farm consulting and lectures, solving health questions that will benefit agricultural productivity. In Vale do Paraiba region, a dairy region of Sao Paulo State, southern Brazil, many of these types of farms are found with several milk quality problems. Most of these farms are profit-based business; however, with non-technified cattle rearing systems and uncertain veterinary assistance. Feedback from Prosaf showed that the biggest complaints from farmers were low milk production, sick animals and, mainly, loss of selling price due to a high somatic cell count (SCC) and a total bacterial count (TBC). The aims of this study were to improve milk quality, animal hygiene and herd health status by adjustments into general management practices and introducing techniques of sanitary control and milk monitoring in five dairy farms from Sao Jose do Barreiro municipality, Sao Paulo State, Brazil, to increase their profits. A total of 119 milk samples from 56 animals positive for California Mastitis Test (CMT) were collected. The positive CMT indicates subclinical mastitis, therefore laboratorial exams were performed in the milk (microbiological, biochemical and antibiogram test) detect the presence of Staphylococcus aureus (41.8%), Bacillus sp. (11.8%), Streptococcus sp. (2.1%), nonfermenting, motile and oxidase-negative Gram-negative Bacilli (2.1%) and Enterobacter (2.1%). Antibiograms revealed high resistance to gentamicin and streptomycin, probably due to indiscriminate use of antibiotics without veterinarian prescription. We suggested the improvement of hygiene management in the complete milking and cooling tanks system. Using the results of the laboratory tests, animals were properly treated, and the effects observed were better CMT outcomes, lower SCCs, and TBCs leading to an increase in milk pricing. This study will have a positive impact on the family farmers from Sao Paulo State dairy region by improving their market milk competitiveness.

Keywords: milk, family farming, food quality, antibiogram, profitability

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Authors: Nour Hassan Ismail, Abdelmonem Nassar, Khaled Baz

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Semiconductor crystals smaller than about 10 nm, known as quantum dots, have properties that differ from large samples, including a band gap that becomes larger for smaller particles. These properties create several applications for quantum dots. In this paper, new shapes of quantum dot arrays are used to enhance the photo physical properties of gold nano-particles. This paper presents a study of the effect of nano-particles shape, array, and size on their absorption characteristics.

Keywords: quantum dots, nano-particles, LSPR

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Authors: Valentina Alessandra Carvalho do Vale, Elmo Thiago Lins Cöuras Ford

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Increasingly telecommunications sectors are adopting optical technologies, due to its ability to transmit large amounts of data over long distances. However, as in all systems of data transmission, optical communication channels suffer from undesirable and non-deterministic effects, being essential to know the same. Thus, this research allows the assessment of these effects, as well as their characterization and beneficial uses of these effects.

Keywords: optical communication, optical fiber, non-deterministic effects, telecommunication

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

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The solar energy was used as a source of heating in Ricinus communis pie with the objective of eliminating or minimizing the percentage of the poison in it, so that it can be used as animal feed. A solar cylinder and plane collector were used as heating system. In the focal area of the solar concentrator a gutter support endowed with stove effect was placed. Parameters that denote the efficiency of the systems for the proposed objective was analyzed.

Keywords: solar energy, concentrate, Ricinus communis, temperature

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Authors: Valentina Alessandra Carvalho do Vale, Elmo Thiago Lins Cöuras Ford

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In view of the requirements of the current industrial processes, the instrumentation plays a critical role. In this context, this work aims to raise some the operating characteristics of the level and flow transmitters, in addition to observing their similarities and possible limitations for certain configurations.

Keywords: flow, level, instrumentation, configurations of meters, method of choice of the meters, instrumentation in the industrial processes

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

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Given the unquestionable need of environmental preservation, the natural fibers have been seen as a salutary alternative for production of composites in substitution to the synthetic fibers, vitreous and metallic. In this work, the behavior of a composite was analyzed done with fiber of the peel of the coconut as reinforcement and latex as head office, when submitted the source of heat. The temperature profiles were verified in the internal surfaces and it expresses of the composite as well as the temperature gradient in the same. It was also analyzed the behavior of this composite when submitted to a cold source. As consequence, in function of the answers of the system, conclusions were reached.

Keywords: natural fiber, composite, temperature, latex, gradient

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Authors: Max Filipe Goncalves, Alessandra Concilio, Rodrigo Shimada

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The waste frying oil is highly pollutant when disposed incorrectly in the environment. Is necessary search of the Reverse Logistics to identify how can be structure to return the waste like this to productive chain and to be used in the new process. In this context, the objective of this paper is to analyze the perspective of the waste frying oil in São Paulo, and its dimensions in the production of biodiesel. Subjacent factors such as the agents, motivators and legal aspects were analyzed to demonstrate it. Then, the SWOT matrix was built with the aspects observed and the forces, weaknesses, opportunities and threats of the reverse logistic chain in São Paulo.

Keywords: biodiesel, perspective, reverse logistic, WFO

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale, José Ubiragi de Lima Mendes

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In elapsing of the years it elaborates automobile it is developing automobiles more and more modern that, every year, the vehicles recently of the assembly lines, practically they push for the past produced models there is very little time. Those innovations didn't also pass unperceived in 0respect the safety of the vehicles. It is in this development apprenticeship the brakes systems equipped more and more with resources sophisticated. In that way, before of that context, this research tried to project a brake system for a vehicle off-road and to analyze your acting as the brakes efficiency: distances traveled and time, concluding with possible improvements in the system.

Keywords: brakes system, off-road, vehicle acting, automotive and mechanical engineering

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

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It presents a heating system using low cost alternative solar collectors to promote the disinfection of water in low income communities that take water contaminated by bacteria. The system consists of two solar collectors, with total area of 4 m² and was built using PET bottles and cans of beer and soft drinks. Each collector is made up of 8 PVC tubes, connected in series and work in continuous flow. It will determine the flux the most appropriate to generate the temperature to promote the disinfection. Will be presented results of the efficiency and thermal loss of system and results of analysis of water after undergoing the process of heating.

Keywords: disinfection of water, solar heating system, poor communities, PVC

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

Abstract:

It presents a heating system using low cost alternative solar collectors to promote the disinfection of water in low income communities that take water contaminated by bacteria. The system consists of two solar collectors, with total area of 4 m² and was built using PET bottles and cans of beer and soft drinks. Each collector is made up of 8 PVC tubes, connected in series and work in continuous flow. It will determine the flux the most appropriate to generate the temperature to promote the disinfection. It will be presented results of the efficiency and thermal loss of system and results of analysis of water after undergoing the process of heating.

Keywords: Disinfection of water, solar heating system, poor communities, bioinformatics, biomedicine

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Authors: Tarek Aboueldahab, Amin Mohamed Nassar

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Wind energy is a fluctuating energy source unlike conventional power plants, thus, it is necessary to accurately predict short term wind speed to integrate wind energy in the electricity supply structure. To do so, we present a hybrid artificial intelligence model of short term wind speed prediction based on passive aggregation of the particle swarm optimization and neural networks. As a result, improvement of the prediction accuracy is obviously obtained compared to the standard artificial intelligence method.

Keywords: artificial intelligence, neural networks, particle swarm optimization, passive aggregation, wind speed prediction

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Authors: Shimaa M. Elsaeed, Reem K. Farag, Ibrahim M. Nassar

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Hydrogel conductive polymer nanocomposite fabricated via in-situ polymerization of polyaniline (PANI) inside thermosensitive hydrogels based on hydroxy ethyl meth acrylate (HEMA) copolymer with 2-acrylamido-2-methyl propane sulfonic acid (AMPS). SEM micrographs show the nanometric size of the conductive material (polyaniline, PANI) dispersed in the hydrogel matrix. The swelling parameters of hydrogel are measured. The incorporation of PANI improves the mechanical properties and swelling up to 30,000% without breaking. X-ray diffraction shows that typical polyaniline crystallization is formed in composite, which is advantageous to increase the electrical conductivity of the composite hydrogel. Open-circuit voltage (I-V) curve fill factor of the highest photo-conversion efficiency and enhanced to use in solar cell.

Keywords: hydrogel, solar cell, conductive polymer, nanocomposite

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Authors: Rasha S. Kamal, Nehal S. Ahmed, Amal M. Nassar, Nour E. A. Abd El-Sattar

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In the present work, some lube oil antioxidants based on ester of some aromatic thiourea derivative were prepared by two steps: the first step is the reaction of succinyl chloride with ammonium thiocyanate in addition to anthranilic acid as three component system to prepare thiourea derivative (A); the second step is esterification of compound (A) by different alcohol (decyl C₁₀, tetradecyl C₁₄, and octadecyl C₁₈) alcohol. The structures of the prepared compounds were confirmed by infra-red spectroscopy, nuclear magnetic resonance, elemental analysis and determination of the molecular weights. All the prepared compounds were soluble in lube oil. The efficiency of the prepared compounds as antioxidants lube oil additives was investigated and it was found that these prepared compounds give good result as lube oil antioxidant.

Keywords: antioxidant lube oil, three component system, aromatic thiourea derivatives, esterification

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Authors: Amal M. Nassar, Nehal S. Ahmed, Rasha S. Kamal

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Some lube oil additives improve the base oil performance such as viscosity index improvers and pour point depressants which are the most important type of additives. In the present work, some homopolymeric additives were prepared by esterification of acrylic acid with different alcohols (1-dodecyl, 1-hexadecyl, and 1-octadecyl )and then homopolymerization of the prepared esters with different ratio of benzoyl peroxide catalyst (0.25%& 0.5 % and 1%). Structure of the prepared esters was confirmed by Infra-Red Spectroscopy. The molecular weights of the prepared homopolymers were determined by using Gel Permeation Chromatograph. The efficiency of the prepared homopolymers as viscosity index improvers and pour point depressants for lube oil was the investigation. It was found that all the prepared homopolymers are effective as viscosity index improvers and pour point depressants.

Keywords: lube oil additives, homopolymerization, viscosity index improver, pour point depressant

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

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The simulation in wind tunnel is used thoroughly to model real situations of drainages of air. Besides the automotive industry, a great number of applications can be numbered: dispersion of pollutant, studies of pedestrians comfort and dispersion of particles. This work had the objective of visualizing the characteristics aerodynamics of two automobiles in different ways. To accomplish that drainage of air a fan that generated a speed exists (measured with anemometer of hot thread) of 4,1m/s and 4,95m/s. To visualize the path of the air through the cars, in the wind tunnel, smoke was used, obtained with it burns of vegetable oil. For “to do smoke” vegetable oil was used, that was burned for a tension of 20 V generated by a thread of 2,5 mm. The cars were placed inside of the wind tunnel with the drainage of “air-smoke” and photographed, registering like this the path lines around them, in the 3 different speeds.

Keywords: aerodynamics, vehicle drag, vegetable oil, wind tunnel

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Authors: Valentina Alessandra Carvalho do Vale, Elmo Thiago Lins Cöuras Ford, Rudson de Sousa Lima

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Around the planet Earth, access to clean water is a problem whose importance has increased due to population growth and its misuse. Thus, projects that seek to transform water sources improper (salty and brackish) in drinking water sources are current issues. However, this transformation generally requires a high cost of implementation, operation and maintenance. In this context, the aim of this work is the development of a passive solar distiller for brackish water, made from recycled and durable materials such as aluminum, cement, glass and PVC basins. The results reveal factors that influence the performance and viability of the expansion project.

Keywords: solar distiller, passive distiller, distiller with pyramidal roof, ecologically correct

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale, Rubens Maribondo do Nascimento, José Ubiragi de Lima Mendes

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Given the unquestionable need of environmental preservation of discarded industrial residues, The scrape of tires have been seen as a salutary alternative for addictive in concrete, asphalt production and of other composites materials. In this work, grew a composite the base of scrape of tire as reinforcement and latex as matrix, to be used as insulating thermal in "cold" systems (0º). Analyzed the acting of the material was what plays the thermal conservation when submitted the flow of heat. Verified the temperature profiles in the internal surfaces and it expresses of the composite as well as the temperature gradient in the same. As a consequence, in function of the answers of the system, conclusions were reached.

Keywords: cold system, latex, flow of heat, asphalt production

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Authors: Mohammad Mahdi Mohammadi Dehnavi, Alessandra De Angelis, Maria Rosaria Pecce

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This paper deals with the role of studs in the structural response of steel-concrete composite beams. A tri-linear slip-shear strength law is assumed according to literature and codes provisions for developing a finite element (FE) model of a case study of a composite deck. The variation of the strength and ductility of the connection is implemented in the numerical model carrying out nonlinear analyses. The results confirm the utility of the model to evaluate the importance of the studs capacity, ductility and strength on the global response (ductility and strength) of the structures but also to analyze the trend of slip and shear at interface along the beams.

Keywords: stud connectors, finite element method, slip, shear load, steel-concrete composite bridge

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Authors: Alessandra N. Santos, Max P. Ferreira, Alexandra R. P. Silva, Agda A. R. de Oliveira, Marivalda M. Pereira

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The literature describes experiments, in which ceria nanoparticles in the bioactive glass significantly improve differentiation of stem cells into osteoblasts and increase production of collagen. It is not known whether this effect observed due to the presence of nanoceria can be also observed in the presence of cerium in the bioactive glass network. The effect of cerium into bioactive glasses using the sol–gel route is the focus of this work, with the goal to develop a material for tissue engineering with the potential to enhance osteogenesis. A bioactive glass composition based on 70% SiO2–30% CaO is produced with the addition of cerium. The analyses XRD, FTIR, SEM/EDS, BET/BJH, in vitro bioactivity test and the Cell viability assay were performed. The results show that cerium remains in the bioactive glass structure. The obtained material present in vitro bioactivity and promote the cell viability.

Keywords: bioactive glass, bioactivity, cerium salt, material characterization, sol-gel method

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

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A swimming pool heating system is presented, composed of two alternative collectors with serial PVC absorber tubes that work in regimen of forced stream that is gotten through a bomb. A 500 liters reservoir was used, simulating the swimming pool, being raised some data that show the viability of the considered system. The chosen outflow was corresponding to 100 l/h. In function of the low outflow it was necessary the use of a not popular bomb, choosing the use of a low outflow alternative pumping system, using an air conditioner engine with three different rotations for the desired end. The thermal data related to each collector and their developed system will be presented. The UV and thermal degradations of the PVC exposed to solar radiation will be also boarded, demonstrating the viability of using tubes of this material as absorber elements of radiation in water heating solar collectors.

Keywords: solar energy, solar swimming pool, water heating, PVC tubes, alternative system

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale, Rubens Maribondo do Nascimento, José Ubiragi de Lima Mendes

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Recycling has been greatly stimulated by the market. There are already several products that are produced with recycled materials and various wastes have been studied in various forms of applications. The vast majority of insulation applications in domestic, commercial and industrial systems in the range of low and medium temperatures (up to 180 ° C), using the aggressive nature materials such as glass wool, rock wool, polyurethane, polystyrene. Such materials, while retaining the effectiveness of the heat flux, are disposed as expensive and take years too absorbed by nature. Thus, trying to adapt to a global policy on the preservation of the environment, a study in order to develop an insulating compound of natural / industrial waste and biodegradable materials conducted. Thus, this research presents the development of a composite material based zest tire and latex for thermal and electrical insulation.

Keywords: composite, latex, scrapes tire, insulation, electrical

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Authors: Suha I. Al-Nassar, K. M. Adel, F. Zainab

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This work was devoted for producing ZnO nanoparticles by pulsed laser ablation (PLA) of Zn metal plate in the aqueous environment of cetyl trimethyl ammonium bromide (CTAB) using Q-Switched Nd:YAG pulsed laser with wavelength= 1064 nm, Rep. rate= 10 Hz, Pulse duration= 6 ns and laser energy 50 mJ. Solution of nanoparticles is found stable in the colloidal form for a long time. The effect of ablation time on the optical and structure of ZnO was studied is characterized by UV-visible absorption. UV-visible absorption spectrum has four peaks at 256, 259, 265, 322 nm for ablation time (5, 10, 15, and 20 sec) respectively, our results show that UV–vis spectra show a blue shift in the presence of CTAB with decrease the ablation time and blue shift indicated to get smaller size of nanoparticles. The blue shift in the absorption edge indicates the quantum confinement property of nanoparticles. Also, FTIR transmittance spectra of ZnO2 nanoparticles prepared in these states show a characteristic ZnO absorption at 435–445cm^−1.

Keywords: zinc oxide nanoparticles, CTAB solution, pulsed laser ablation technique, spectroscopic characterization

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Authors: Donato Maniello, Alessandra Cirafici, Valeria Amoretti

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This paper aims to present a new method that consists in the use of video mapping techniques – that is a particular form of augmented reality, which could produce new tools - different from the ones that are actually in use - for an interactive Museum experience. With the words 'augmented reality', we mean the addition of more information than what the visitor would normally perceive; this information is mediated by the use of computer and projector. The proposed application involves the creation of a documentary that depicts and explains the history of the artifact and illustrates its features; this must be projected on the surface of the faithful copy of the freeze (obtained in full-scale with a 3D printer). This mode of operation uses different techniques that allow passing from the creation of the model to the creation of contents through an accurate historical and artistic analysis, and finally to the warping phase, that will permit to overlap real and virtual models. The ultimate step, that is still being studied, includes the creation of interactive contents that would be activated by visitors through appropriate motion sensors.

Keywords: augmented reality, multimedia, parthenon frieze, video mapping

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Authors: Elmo Thiao Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale, R. M. Nascimento, J. U. L. Mendes

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Now the great majority of the applications of thermal isolation in the strip of drops and averages temperatures (up to 200ºC), it is made being used from aggressive materials to the nature such an as: glass wool, rock wool, polystyrene, EPS among others. Such materials, in spite of the effectiveness in the retention of the flow of heat, possess considerable cost and when discarded they are long years to be to decompose. In that context, trying to adapt the world politics the about of the preservation of the environment, a study began with intention of developing a material composite, with properties of thermal, originating from insulating industrial residues. In this research, the behavior of the composite was analyzed, as submitted the fire. For this, the reaction rehearsals were accomplished to the fire for the composites 2:1; 1:1; 1:2 and for the latex, based in the "con" experiment in agreement with the norm ASTM–E 1334-90. As consequence, in function of the answers of the system, was possible to observe to the acting of each mixture proportion.

Keywords: composite, Latex, reacion to the fire, thermal isolation

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Authors: Yasmeen A. S. Essawy, Khaled Nassar

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With the rapid increase of complexity in the building industry, professionals in the A/E/C industry were forced to adopt Building Information Modeling (BIM) in order to enhance the communication between the different project stakeholders throughout the project life cycle and create a semantic object-oriented building model that can support geometric-topological analysis of building elements during design and construction. This paper presents a model that extracts topological relationships and geometrical properties of building elements from an existing fully designed BIM, and maps this information into a directed acyclic Elemental Graph Data Model (EGDM). The model incorporates BIM-based search algorithms for automatic deduction of geometrical data and topological relationships for each building element type. Using graph search algorithms, such as Depth First Search (DFS) and topological sortings, all possible construction sequences can be generated and compared against production and construction rules to generate an optimized construction sequence and its associated schedule. The model is implemented in a C# platform.

Keywords: building information modeling (BIM), elemental graph data model (EGDM), geometric and topological data models, graph theory

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Authors: Elmo Thiago Lins Cöuras Ford, Valentina Alessandra Carvalho do Vale

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With the evolution of the productive processes, demonstrated mainly by the presence every time larger of the irrigation and to crescent it disputes for water, accompanied by your shortage (distances every time larger), there is need to project facilities that can provide supply of water with larger speed and efficiency. Being like this, the presence of hydraulic pumps in an irrigation project or water supply for small communities, is of highest importance, and the knowledge of the fundamental parts to your good operation it deserves the due attention and care. Hydraulic pumps are machines of flow, whose function is to supply energy for the water, in order to press down her, through the conversion of mechanical energy of your originating from rotor a motor the combustion or of an electric motor. This way, the hydraulic pumps are had as generating hydraulic machines. The objective of this work was to project and to build a radial centrifugal pump for agricultural application in small communities.

Keywords: centrifuge pump, hydraulic energy, agricultural applications, irrigation

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Authors: Renzo Palomino, Alessandra Trujillo, Lidia Pacheco

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The document presents a study based on the incremental bearing capacity of silty clay soil with the incorporation of crushed PET fibers. For a better understanding of the behavior of soil, it is necessary to know its origin. The analyzed samples came from the subgrade layer of a highway that connects the cities of Muniches and Yurimaguas in Loreto, Peru. The material in this area usually has properties such as low support index, medium to high plasticity, and other characteristics that make it considered a ‘problematic’ soil due to factors such as climate, humidity, and geographical location. In addition, PET fibers are obtained from the decomposition of plastic bottles that are polluting agents with a high production rate in our country; in that sense, their use in a construction process represents a considerable reduction in environmental impact. Moreover, to perform a precise analysis of the behavior of this soil mixed with PET, tests such as the hydrometer test, Proctor and CBR with 15%, 10%, 5%, 4%, 3%, and 1% of PET with respect to the mass of the sample of natural soil were carried out. The results show that when a low percentage of PET is used, the support index increases.

Keywords: environmental impact, geotechnics, PET, silty clay soil

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Authors: Alessandra Tosi, Teia M. Rogers

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The Common European Asylum System (CEAS) is the framework that standardises the treatment of applicants for international protection and harmonises asylum systems throughout the European Union. This paper interrogates the rules applied within the CEAS, specifically Directive 2013/33/EU of the European Parliament and of the Council of 26 June 2013, which puts forth the standards for the reception of vulnerable people applying for asylum. Absent from the definition of ‘vulnerable people’ are sexual minorities who routinely experience discrimination in reception centres and emergency accommodations. This paper undertakes an analysis of policies and legalisation of reception centres within the European Union. In confronting the flaws inherent to the system of processing asylum applications, this paper argues for the reform of the CEAS with emphasis on the inclusion of LBGTQ+ asylum seekers as vulnerable people following standards set by international human rights law.

Keywords: accommodation, asylum seekers, CEAS, Common European Asylum System, European Union, LGBTQ+, reception conditions, vulnerable people

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Authors: Mahmoud Nassar

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This paper was designed for interviews with companies that had implemented Management Accounting Innovations (MAIs) within Jordanian Industrial Sector in full. Each company in this paper was examined as an entity to obtain an understanding of the process of MAIs adoption and implementation as well as the respondents’ opinions and perspectives of each individual company as to what are considered to be the important factors in the company. By firstly using within-case analysis has the potential to aid in-depth views of the issues and their impact on each particular company. Then, cross-case analysis was used to analyse the similarities and differences of the six companies. The study concludes that, the six companies interviewed gradually moved to using MAIs over the last ten years. The length of time required to implement the MAIs varied across the companies. Interviewees revealed several factors from both the demand and supply side that influence implementation of MAIs within the Jordanian industrial companies. Respondents mentioned and emphasised the important effect of the following factors: top management support, education about ABC concept and benefits, training programmes, shortcoming of existing cost system, competition, size of company, professional accounting bodies, management accounting journals, management accounting research and PhD degrees, and cooperation between universities and companies.

Keywords: industrial sector, innovations, Jordan, management accounting

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