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

Background: Nutritional condition was reported as one of the factors affecting the oral health status, particularly among underprivileged groups. Orphans are one of the known high-risk groups. The aims of this study were to assess the nutritional status of orphans, and its impact on the oral health status. Materials and Methods: Five-hundred children aged 6-12 years old, 254 males and 246 females: institutionalized, non-institutionalized orphans and controls were participated in this study. Nutritional status assessed according to body mass index (BMI). Ramfjord index teeth were examined to assess oral cleanliness and gingival condition. All data were analyzed using SPSS version 23. Results this study revealed the institutionalized orphans

Background: A basic knowledge and understanding
of first aid can be invaluable for individuals to be
able to provide emergency care in the event of an
accident, possibly saving lives and minimizing
injury. Since injury is the fifth leading cause of death
and children at the age of primary school are liable
for accidents and lack of knowledge and good
judgment of their teachers may lead to dangerous
consequences when emergencies occur. Training
teachers how to deal with accidents is of obvious
importance.
Objectives: To estimate the adequacy of primary
school teachers’ knowledge of first aid concerning
external bleeding and fractures and Whether there's a
difference in knowledge in regard to yea

Breast cancer is the most common cause of death among women worldwide (1)
. Breast self-exam (BSE) is considered
an important public health procedure; primary prevention should be given the highest priority in the fight against
cancer.
Cancer is considered the second leading cause of death in developed countries there was some 6.2 million cancer
related deaths, accounƟng for 12% of all deaths globally (5).Patients perception toward this disease and preference
concerning the types and aims of their treatment are vary they may loss hopes and become devastated and crippled
or even dies earlier, if told about the diagnosis (13). The study aimed to assess knowledge of female students regarding
BSE, and to find out rel

The amount of protein in the serum depends on the balance between the rate of its synthesis, and that of its catabolism or loss. Abnormal metabolism may result from nutritional deficiency, enzyme deficiency, abnormal secretion of hormones, or the actions of drugs and toxins. Renal cancer is the third most common malignancy of the genitourinary system, and accounts for 3% of adult malignancies globally. Total serum proteins were measured in malignant kidney tumor, benign kidney tumors, and non tumoral kidney diseases patient groups, as well as in healthy individuals. A significant decrease (p< 0.001) of total serum protein levels in patients with malignant kidney tumors when compared with those of benign tumors, non tumoral diseases, and hea

Background: Periodontal diseases are inflammatory disorders caused by the accumulation of oral biofilm and the host response to this accumulation which characterized by exaggerated leukocytes and neutrophils attraction to the sites of inflammation by chemoattractants which are a very important part of the pathogenesis of periodontal diseases. This study aimed to determine and compare the clinical periodontal parameters and the leukocyte cell types in the peripheral blood between patients with gingivitis and periodontitis with different severities compared to healthy controls. Materials and methods: This study included 150 male subjects aged between 35-50 years. They were divided into three groups: gingivitis group (n=30), periodontitis p

Background: Although various imaging modalities are available for evaluating suspicious breast lesions, ultrasound-based Shear-Wave Elastography (SWE) is an advanced, non-invasive technique complementary to grayscale sonography. This technique evaluates the elasticity of a specific tissue by applying sonic pressure to that tissue.

Objective: The aim is to assess the role of SWE in evaluating solid breast masses in correlation to histopathological study results.

Subjects and Methods: This prospective study was done in a tertiary care teaching hospital from September 2019 to August 2020. A study population of 50 women aged 18 years or above with an

A design for a photovoltaic-thermal (PVT) assembly with a water-cooled heat sink was planned, constructed, and experimentally evaluated in the climatic conditions of the southern region of Iraq during the summertime. The water-cooled heat sink was applied to thermally manage the PV cells, in order to boost the electrical output of the PVT system. A set of temperature sensors was installed to monitor the water intake, exit, and cell temperatures. The climatic parameters including the wind velocity, atmospheric pressure, and solar irradiation were also monitored on a daily basis. The effects of solar irradiation on the average PV temperature, electrical power, and overall electrical-thermal efficiency were investigated. The findings i

In this paper, we consider the problem of stochastic project network when some or all activities are interrupted. An approach has been built to schedule the critical activities, by constructing some expressions based on the project lateness costs due to the interruption activities. Two simple example are presented to validate our approach.

Key words: Project Management, Project scheduling, Stochastic activity duration, Stochastic PERT.    

Introduction

   Recently, Projects planning and optimal timing, under uncertainty are extremely critical for many organizations, see [19]. Having an effective mathematical model wi