The theory of constraints is a methodology for determining the constraint that stands in the way of the company to achieve its goals. The theory is based on the continuous improvement of the company's operations, to improve its performance and create a competitive advantage for it. thus, The theory of constraints is one of the important subject for literature over the past years to investigate. Therefore, this paper aimed to investigate the impact of applying the theory of constraints on the competitive advantage for Industrial companies in Jordan. The descriptive statistical method was used, the study population consisted of employees in the Industrial companies in Al Mafraq Industrial Estate, and (60) questionnaires were distributed to the sample members, which consisted of (managers, engineers, accountants, supervisors, and technicians), and the number of Questionnaires retrieved and valid for analysis (50) questionnaires. The study showed a statistically significant impact of applying the theory of constraints on the competitive advantage for Industrial companies in Jordan. The study recommend it is necessary for industrial companies to search for the best ways and methods that help reduce constraints, reduce waste of resources, and continuous improvement in production processes, in order to maintain their competitive advantage, and also recommended studying the impact of applying the theory of constraints on other variables or in other environments.
This study aimed to understand the impact of integrated business reports on the continuity of companies considering the Corona pandemic. To achieve the goal of this study, we got the industrial companies listed on the Amman Stock Exchange as a community and a sample of them. We got the data from the financial statements of the 33 companies published on the stock exchange website quarterly for the period (from 2018 to 2020): which covers two periods: the first before the COVID-19 pandemic and the second during the COVID-19 pandemic. We used the macro process analysis to analyze data, evaluated the integrated business report (independent variable) by giving to the disclosed item (1) and the undisclosed item (0): and the going concern (dependent variable) by Altman equation, finally COVID-19 pandemic (modified variable) by Dummy variable. The positive impact of integrated business reports is an ongoing concern, and the negative impact of the Corona pandemic ongoing concern, and when the Corona pandemic serves as a modifier on the relationship between integrated business reports and going concern, the impact of integrated business reports ongoing concern has become negative considering the Corona pandemic. Companies enhance their integrated reports on the risks they may face and develop strategic plans for crisis management at all levels (short-term, mid-term, and long-term) in the future.
This study aimed to examine the impact of financial risk disclosure on stock liquidity as well as the role of the governance index in enhancing this impact for industrial companies listed on the Amman Stock Exchange. The (35) industrial companies that were included in the sample of those listed on the Amman Stock Exchange from (2015 to 2019) and whose published annual financial statements were examined. Descriptive statistics measures were employed for data analysis, and the study hypotheses were tested using multiple linear regression analysis and interactive regression analysis. The study came to the conclusion that there is no statistically significant relationship between financial risk disclosure and the stock liquidity of industrial companies listed on the Amman Stock Exchange, and that the governance index has no statistically significant influence on enhancing this relationship. The study recommended the need for the responsible authorities to raise awareness among the management of industrial companies, of the importance of disclosing any financial risks they may be exposed to, and the disclosure of appropriate policies for managing financial risks, in addition to its awareness of the importance of disclosure On the items of governance, because of their role in building a positive image of the company and improving its performance and reputation.
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