The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

     The novel coronavirus 2019 (COVID-19) is a respiratory syndrome with similar traits to common pneumonia. This major pandemic has affected nations both socially and economically, disturbing everyday life and urging the scientific community to develop solutions for the diagnosis and prevention of COVID-19. Reverse transcriptase-polymerase chain reaction (RT–PCR) is the conventional approach used for detecting COVID-19. Nevertheless, the initial stage of the infection is less predictable in PCR tests, making early prediction challenging. A robust and alternative diagnostic method based on digital computerised technologies to support conventional methods would greatly help society. Therefore, this paper reviews recent research bas

The internet has been a source of medical information, it has been used for online medical consultation (OMC). OMC is now offered by many providers internationally with diverse models and features. In OMC, consultations and treatments are available 24/7. The covid-19 pandemic across-the-board, many people unable to go to hospital or clinic because the spread of the virus. This paper tried to answer two research questions. The first one on how the OMC can help the patients during covid-19 pandemic. A literature review was conducted to answer the first research question. The second one on how to develop system in OMC related to covid-19 pandemic. The system was developed by Visual Studio 2019 using software object-oriented approach. O

BACKGROUND: COVID-19 is resulted from severe acute respiratory syndrome coronavirus 2, which initiated in China in December 2019. Parasites are efficient immune modulators because their ability to stimulate an immune response in infected persons. AIM: This study aims to detect if there is a probable relationship between intestinal parasitic infections and COVID-19. METHODS: Ninety patients consulted at Al-Kindy Teaching Hospital (Al-Shifa center) from October 2020 till April 2021, confirmed infection with COVID-19 by PCR. Stool examination was done for detecting intestinal parasites. RESULTS: From 90 patients, males were 63 (70%), with median age 32 years, while females were 27 (30%), with age 24–44 years. Asymptomatic pati

Cervical Uterine Cancer is a disease that explains the vulnerability in which women are in terms of reproductive health with an impact on occupational health and public health, even when in Mexico the prevalence rate is lower than the other member countries of the OECD, its impact on Human Development and Local Development shows the importance that the disease have in communities more than in cities where prevention policies through check-ups and medical examinations seem to curb the trend, but show the lack of opportunities and capacities of health centers in rural areas.   To establish the reliability, validity, and correlations between the variables reported in the literature with respect to their weighting in a public hospital. A

This research aims to numerically solve a nonlinear initial value problem presented as a system of ordinary differential equations. Our focus is on epidemiological systems in particular. The accurate numerical method that is the Runge-Kutta method of order four has been used to solve this problem that is represented in the epidemic model. The COVID-19 mathematical epidemic model in Iraq from 2020 to the next years is the application under study. Finally, the results obtained for the COVID-19 model have been discussed tabular and graphically. The spread of the COVID-19 pandemic can be observed via the behavior of the different stages of the model that approximates the behavior of actual the COVID-19 epidemic in Iraq. In our study, the COV

The objective of this review was to describe the COVID-19 complications after recovery.

The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr