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 descriptive approach adopted in this research; Third: Employing the questionnaire as the primary method for obtaining data from the study sample of workers in the aforementioned companies, numbering (52) respondents. Fourth: Analyzing the data based on the statistical program (SPSS) to find: (arithmetic average, standard deviation, relative weight, coefficient of variation, correlation coefficient, T-test, regression analysis, F test, and coefficient of determination), through this research, the researcher has reached several important results, the most important of which is that the reliability of the data is affected by strategic management accounting techniques in a substantial and statistically significant way.
The subject of indication is one of many subjects that the Arabic language interest in and we decide that this research which we called (Indication of the abstract and Augmented Tri verbs) in one of Al-Quran Suras which is Al-moulk to dive in the secrets and knowledge of its meanings and knowledge of its structure in terms of abstraction and increase, And the investigation of our ancient scholars of linguistics and interpreters in its meanings. The verbss were classified according to the structure in which they were presented. The research includes two sections followed by the conclusion of the research, sources and its references. The first section (the indication of the abstract Tri verbs) in the sura is divided into four branches in w
... Show MoreTurbidity is a visual property of water that expresses the amount of suspended substances in the water. Its presence in quantities more significant than the permissible limit makes the water undrinkable and reduces the effectiveness of disinfectants in treating pathogens. On this basis, turbidity is used as a basic indicator for measuring water quality. This study aims to evaluate the removal efficiency of AL- Muthanna WTP. Water turbidity was used as a basic parameter in the evaluation, using performance improvement evaluation and data from previous years (2016 to 2020). The average raw water turbidity was 26.7 NTU, with a minimum of 14 NTU, with a maximum of 48 NTU. Water turbidity value for 95% of settling daily reading data was
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Racism changes its meaning, shape, purpose or function according to various factors such as time, place, motives, and backgrounds; among others. It seems, however, to have deep roots back in the history of mankind. Such a concept stems from a perceived difference with the other. It is fed by the feeling of being hierarchically superior in opposition to another party that is depicted as inferior. Since ancient times, racism is disguised in different forms and manifests itself on various levels. It is a truism that this ideology can be best presented via language.
Due to its negative implication, racism lends itself to a critical kind of research. As such, this paper is a critical pragmatic investigation for this phenomenon a
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The present study is a qualitative study that aims to investigate the way the Iraqi caricaturist,Dheaa Al-Hajjar uses caricatures to produce a satirical meaning humorously.Producing satire while at the same maintaining humor requires a creative thinking on the part of the caricaturist. Thus, the study examines the production of humorous satire in terms of creativity. The analysis is done from the cognitive linguistic point of view using Arthur Koestler's theory of bisociation as presented in his book The Act of Creation in 1964. The main principle on which the theory is based is that humor is created via linking (or bisociating in Koestler's terms) two habitually incompatible trains of thought in order to come up with a novel me
... Show MoreTurbidity is a visual property of water that expresses the amount of suspended substances in the water. Its presence in quantities more significant than the permissible limit makes the water undrinkable and reduces the effectiveness of disinfectants in treating pathogens. On this basis, turbidity is used as a basic indicator for measuring water quality. This study aims to evaluate the removal efficiency of AL- Muthanna WTP. Water turbidity was used as a basic parameter in the evaluation, using performance improvement evaluation and data from previous years (2016 to 2020). The average raw water turbidity was 26.7 NTU, with a minimum of 14 NTU, with a maximum of 48 NTU. Water turbidity value for 95% of settling daily readi
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(5)
The aim of this research is to find a relation between self-protection and the social - ignorance of the univresity students. In applying the aims of the reaearch, the ressearcher has constructed two scales to measure
self - protection and the social - ignorance. After finding their validity and stability and their discriminative power, the researcher has applied them on a sample of (200) male and female. University students, who were selected randomly. The results of the research has arrived at finding a positive relation between self-protection and social - ignorance.
The researcher has recommended a concentration on the role of parents in raising their childern depending on themselves and making f
... Show MoreThis research deals with shedding light on the issue of the poor understanding of students of Islamic sciences colleges for the subject of modern sciences; their causes and treatment, and it started with an introduction and an introductory research; The general weakness of the level of students of colleges of Islamic sciences in this article, and I detailed these reasons that relate to: the curriculum, the teaching staff, and students, and then concluded it with proposals and recommendations that would address this weakness.