Mohammad Nayef ALsar, " THE USE OF COMMERCIAL BANKS IN AQABA FOR ACCOUNTING INFORMATION IN INVESTMENT DECISIONS IN THE TOURIST COMPANIES " , "European Scientific Journal",Vol.8,No.17, European Scientific Institute, Europe, 12/15/2012
This study came to demonstrate the extent to which Aqaba banks depend on accounting information in investing decisions in tourist companies, a questionnaire was designed for this purpose and distributed to the banks and After analyzing the collected data some conclusions were reached the most important on of them is that, banks use accounting information in tourism companies they want to invest in them, with the exception of some things that they lacked, such as not using financial reports to predict the future of these companies, and not studying the notes, disclosures ,subsequent events, and the policies and accounting methods used in the preparation of the financial statements of these companies, And not studying the companies keeping up with the developments in the field of its activity.
The most recommended by the study is that, banks should use the financial reports of the tourism company they want to invest in it in the best way, study notes, disclosures, subsequent events for the financial statements, and the policies and accounting methods used in the preparation of the financial statements and study the company's ability to repay its investment in short-term obligations. And examine the companies keeping up with the developments in the field of its activity.
Ziad Odeh Ebniah Al , " Availability of Target Cost Ingredients Method in the Jordanian Tour Companies " , "European Journal of Business and Management",Vol.4,No.4, International Institute for Science, Technology, and Education, , 12/15/2012
The study aimed to reveal the extent of applying the target cost method in the tourism companies. A
questionnaire was used for collecting primary data. The most important conclusions reached after
analyzing the data were that these companies recognize the needs of agents, but it fails recognize the
tourist ability to pay, and not being able to identify the wishes of tourists from a tourist product. It
shows that it analysis the market efficiently, but does not conduct continuous studies to see the
possibility of having a new competitor, and study and follow-up factors affecting the tourism sector. It
also shows that they work with team spirit. And carry out procedures for continuous improvement to
reduce costs, but it does not study the ways to manage costs in competitors companies, nor bother to
identify the causes of the appropriate cost.
The study recommended tourism companies to identify the ability of tourist to pay for tourist products
they provide, and to continuously identify the tourist products tourist’s wishes for. And to conduct
continuous studies to see the possibility of having a new competitor, and study and follow-up factors
affecting the tourism sector and to develop working relationships in various sections, and notified the
staff of the importance of their role in the decision making to reduce cost. And to study ways to
manage costs in competitors companies, and identify the causes of the appropriate cost.
Khalaf S. Al-Bqain, " Ph.D Abstract " Management of Stock Exchanges Through Information Technology A case Study : Amman Stock Exchange (ASE) and Bombay Stock Exchange (BSE) " " , "",Vol.,No., , , 12/13/2010