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 use of ultraviolet rays is one of the methods of treating surface contamination of many foods especially pickles. however, there are some side effects to its use, especially in high percentage oil food products, it is necessary to determine the appropriate doses and time periods to avoid deterioration of its oil physicochemical characteristics. this study was conducted to see the effect of ultraviolet rays 15W on some chemical properties of olive oil when using it to preserve green olive pickles, treated for 5, 10 and 15 min daily. green olive fruits Iraqi variety (al-ashrasi), in season (2020-2021) were pickled using Spanish style, the best time period to pr

The present study aimed at identifying the effectiveness of Macaton method in improving some sensory and cognitive skills in autistic children. In order to achieve the aims of the study, the researcher used the experimental method. The present study sample was (10) children whose ages ranged between (7-10) years and were diagnosed medically with autism disorder. The researcher randomly selected the sample and divided it into two groups: the first group consisted of (5) children representing the experimental group, and (5) children representing the control group after extracting the equivalence between the two groups in terms of age, intelligence, economic and social level and the degree of communication. The program was implemented for t

Today, there are large amounts of geospatial data available on the web such as Google Map (GM), OpenStreetMap (OSM), Flickr service, Wikimapia and others. All of these services called open source geospatial data. Geospatial data from different sources often has variable accuracy due to different data collection methods; therefore data accuracy may not meet the user requirement in varying organization. This paper aims to develop a tool to assess the quality of GM data by comparing it with formal data such as spatial data from Mayoralty of Baghdad (MB). This tool developed by Visual Basic language, and validated on two different study areas in Baghdad / Iraq (Al-Karada and Al- Kadhumiyah). The positional accuracy was asses

Electrophoretic Deposition (EPD) process offers various advantages like the fabrication of the ceramic coatings and bodies with dense packing, good sinterability and homogenous microstructure. The variables namely (applied potential, deposition time and sintering temperature) affected the development of hydroxyapatite (HAP) coatings. The coating weight and thickness were found to increase with the increase in applied potential or coating time. Sintering temperature was found to affect in change phases of the metal, furthermore the firing shrinkage of the HAP coating on a constraining metal substrate leads to serve cracking. XRD Characterization indicates the formation of a contamination free phase pure, and the optical micrographs show th

The objective of the conventional well testing technique is to evaluate well- reservoir interaction through determining the flow capacity and well potential on a short-term basis by relying on the transient pressure response methodology. The well testing analysis is a major input to the reservoir simulation model to validate the near wellbore characteristics and update the variables that are normally function of time such as skin, permeability and productivity multipliers.

Well test analysis models are normally built on analytical approaches with fundamental physical of homogenous media with line source solution. Many developments in the last decade were made to increase the resolution of transient response derivation to meet the

This study aimed to identify the degree of use computers in administrative functions (planning, organization, controlling, and evaluation) among school leaders and assistants in public education schools in Sharoorah governorate ، as well as to identify obstacles of  use computers in administrative functions from the perspective of school leaders and assistants male and female in public schools during the academic year 1439-1440, the study sample  (66) school leaders and assistants, males (58), a and females (44), , and to answer the questions of the study, the researchers developed a questionnaire consisting of  (60) items, has been verified sincerity and persistence, and data analysis was used frequencies, percentages an

The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

This research deals with a disease of the diseases our Muslim society, which works in the
body operate deadly epidemics in the bodies and of bodies, but it is extravagant; has spread
and rampant in our uncle everything which threatens significant damage in this life and the
afterlife, as well as that it shows that Alasirafla limited to extravagant in wasting money and
with this blessing should not have, and not be used as created him .
Excessive linked to all aspects of life, physical and moral it has many pictures and various
forms, came at the forefront of research and five sections:
The first topic: the meaning of truth and extravagant.
The second topic: Photos extravagant reprehensible contained in the Koran.<

the door of interpretation cannot be closed; Because the Qur’an is a living message, until the Day of Judgment, and Muslims continue to come to it, study it, stir it up, move with it, and live in its shadows until the Day of Judgment.
In anticipation of the blessing of revelation and the lights of revelation, and in pursuit of the service of the Book of God, I decided to choose the subject of my research:

Despondency in the Qur’an an objective study

As the study of one of the topics of the Qur’an on the foundations and steps of objective interpretation makes the reader stand on the Qur’an’s method in dealing with various problems and topics.