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- ItemTHE EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN EARNINGS QUALITY AND SHARE PRICE: EVIDENCE FROM PALESTINE(جامعة النجاح الوطنية, 2023-08-02) Ahmad Jehad AlardahThis study seeks to explore the correlation between earnings quality and share prices within the Palestine Exchange (PEX). It also examines the potential mediating role of audit quality. The sample comprises 40 companies listed on (PEX) over the period spanning 2011 to 2020, totaling 400 observations. Earnings quality was assessed through an analysis that considered factors such as cash flow, net income, and total assets, while share price was determined by referencing the annual closing prices. Similarly, audit quality was quantified by considering auditor size as a crucial indicator. The findings of the investigation reveal that, when accounting for other firm-related variables within the PEX, there is no statistically significant relationship between Earnings Quality (EQ) and Share Price (SP). Additionally, the study did not identify audit quality as a mediator in the link between earnings quality and share prices. These findings will contribute to the development of more accurate and practical methods for evaluating factors that influence share values. The significance of this study lies in its examination of the degree of influence that the Palestinian market wields over earnings and audit quality, substantiated by empirical evidence. This investigation is particularly noteworthy as it represents the pioneering effort to establish a connection between earnings quality and market share prices while shedding light on the potential mediating role of audit quality, exclusively within the Palestinian market
- Itemأثر الرافعة المالية على مؤشرات السيولة في الشركات غير المالية المدرجة في بورصة فلسطين(جامعة النجاح الوطنية, 2022-12-13) محمد عيسى محمد درويشهدفت هذه الدراسة للتعرف على أثر الرافعة المالية المالية على مؤشرات السيولة للشركات الصناعية (غير المالية) المدرجة في بورصة فلسطين، وسعت الدراسة لتحقيق عدة أهداف منها: تحديد أثر الرافعة المالية على كل من (نسبة التداول، ونسبة السيولة السريعة، ونسبة النقدية، وحجم الشركة) في الشركات الصناعية المدرجة في سوق فلسطين للأوراق المالية. وتكونت عينة الدراسة من الشركات الصناعية المدرجة في سوق فلسطين للأوراق المالية البالغ عددها13 شركة للفترة الممتدة بين (2020-2008). واستُخْدِمَ المنهجانِ الوَصفِيُّ والتّحليليُّ، وقد تم اجراء الانحدار الخطي المتعدد وفقًا لطريقة التأثيرات الثابتة. وَبَيَّنَتْ نتائجُ هذه الدراسة أن الرفع المالي لا يرتبط بشكل معنوي بمؤشرات السيولة. كما أشارت نتائج الدراسة إلى أن حجم الشركة يرتبط بشكل معنوي بمؤشرات السيولة. على الشركات الفلسطينية أن تحافظ على مستوى مناسب من السيولة، بحيث تتخذ من المؤشر الصناعي علامة مرجعية لدرجة السيولة في الشركة، إِذْ إِنَّ مِن الواجب ألّا تزيد نسبة السيولة عن المؤشر الصناعي، وذلك للحفاظ على الموارد المالية للشركة بحيث لا تُهْدَرُ بِتَرْكِها على شكل أُصولٍ لا تُحَقِّقُ عائدًا كما في النقد، أو أصول تحقق عائدًا منخفضًا. ويجب ألّا تنخفض نِسَبُ السيولة عن المؤشر الصناعي بحيث لا تصبح الشركة بحالةِ عُسْرِ سُيولةٍ وتُحافِظُ على قدرتها على مُواكَبَةِ العمليات التشغيليلة. كما أكدت توصيات هذه الدراسة أَنَّ الرَّفْعَ المالِيَّ هو أحدُ مصادر التمويل، وعلى الرغم من ارتباط الرفع المالي بالمخاطرة بشكل طردي إلّا أنَّ على الشركات الفِلَسطينية أن تستفيد من الموارد المالية المُتاحة كافة؛ لذا نُوصي الشركات الفلسطينية بالحصول على التمويل عَبْرَ الدَّيْنِ بهدف توسيع المشاريع الاستثمارية وبَدْءِ مشاريعَ جديدةٍ، مع الأخذ بعين الاعتبار مستوى مخاطر الشركة واختيار المصدرِ الأقلِّ تَكْلُفَة. الكلمات المفتاحية: الرافعة المالية؛ مؤشرات السيولة؛ الشركات غير المالية؛ بورصة فلسطين.
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- ItemAN EVALUATIVE STUDY OF READING PLUS BOOK FOR THE 11TH AND 12TH GRADE STUDENTS AS PERCEIVED BY TEACHER AND STUDENT IN JENIN PUBLIC SCHOOLS(جامعة النجاح الوطنية, 2022-06-07) Al-Ardah, ImanThe goal of this study was to assess the Reading Plus book for 11th and 12th grade students and teachers in the Jenin governorate. The researcher employed a hybrid strategy to attain this goal. Data was collected through survey questionnaires and interviews during the academic year 2020-2021. The total degree of students' perspective toward the Reading Plus book was 3.33, indicating a reasonable level of estimation, according to quantitative methodologies. The results revealed that the variables of gender, grade, and school had no differences (α≤ 0.05) in the perspectives of eleventh and twelfth graders toward the attractiveness of the text, the subject and content, exercises, the language type, the language skills, and the context of Reading Plus Book. While the qualitative method revealed that English language teachers had positive attitudes toward the language type, language skills, and attractiveness of the English Reading Plus textbook, the quantitative method revealed that English language teachers had negative attitudes toward the language type, language skills, and attractiveness of the English Reading Plus textbook. English teachers were critical of the Reading Plus Book's content, themes, exercises, and context. Based on these findings, the researcher advised curricula designers to make changes to the comprehension activities and content of Reading Plus BOOK in order to meet modern currents in the teaching and educational process, such as following different and complementary kinds of curriculum mainly reading strategies.
- ItemTHE EFFECT OF PSYCHOLOGICAL STRESS GENERATED BY GENERAL SECONDARY EXAMINATION ON ACADEMIC PERFORMANCE AMONG SECOND SECONDARY CLASS STUDENTS: PERCEIVED SELF-EFFICACY AND PERFECTIONISM AS MODERATORS VARIABLES(جامعة النجاح الوطنية, 2022-06-09) Kilani, WalidTheoretical background: The secondary stage is considered an important educational stage, because it leaves traces on the student's future professionally. As a result, the 12th grade students in Palestine undergo academic psychological stress; this stage is accompanied by stress and anxiety on the student which affects the exam performance. Perfectionism is positively correlated to the students' exam performance and an indicator of academic achievement such as grade point average. Perceived self-efficacy is considered as a standard to predict grades, achievement. Objective: The current study's aim was measure the effect of psychological stress generated by general high school exam on academic performance among high school students. Methods: Eighty-two high school students (12th grade) in Bethlehem Governorate that were intended to apply for the General secondary examination (GSE) in 2020/2021 academic year. The Arabic version of academic Perceived self-efficacy (Hakim, 2015) was used, and the Multidimensional Perfectionism Scale (Hewitt & Flett, 1990) was validated by using translation-back translation method to the Arabic language. General secondary examination consists of 10 Arabic and 10 Math questions. A simple random sampling method used to select (82) students. The students were divided for two experimental groups. The study relied on the quasi-experimental design as a method of study. Data was analyzed by used ANCOVA (analysis of covariance). Main results: ANCOVA was conducted to examine the effect of (manipulation) on two experimental groups regarding time testing (pre- post Arabic exam) and (pre-post Math exam), findings revealed showed a clear difference between pre and post manipulation on both Arabic and Math exams. The finding revealed no significant main effects of Perceived self –efficacy and perfectionism as moderators variables, while the Perceived self-efficacy was significant with Arabic exam and not with other variables. There were significant differences in the mean score for the pre-math exam in favor of males. Conclusion and recommendation: In other words, psychological stress plays a significant role in reducing the performance of students in the experimental group “2” (direct manipulation) in both the Arabic and Math exams. It is the researcher’s recommendation; Counselors could play an important role in assisting students who are suffering from psychological stress by preparing students for the future. These results are discussed, the study's limitations are also discussed, as well as possible future research directions on these topics.