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.
Self-compacted concrete (SCC) is a highly flowable concrete, with no segregation which can be spread into place by filling the structures framework and permeate the reinforcement without any compaction or mechanical consolidation ACI 237R-14. One of the most important problems faced by concrete industry in Iraq and Gulf Arab land is deterioration due to internal sulfate attack (ISA) that causes damage of concrete and consequently reduces its compressive strength, increases expansion and may lead to its cracking and destruction. The experimental program was focused to study two ordinary Portland cements with different chemical composition with (5, 10 and 15) % percentage of high reactivity metakaoline (HRM)
... Show MoreZerumbone is a well-known compound having anti-cancer, anti-ulcer, anti-inflammatory and anti-hyperglycemic effects. During its use for the disease treatment, the membrane of erythrocyte can be affected by consumption of this bioactive compound. The current study was the first report of investigation of the hemolytic activities on human erythrocytes and cytotoxic profile of zerumbone. The toxicity of zerumbone on human erythrocytes was determined by in vitro hemolytic assay. Brine shrimp lethality assay was used to evaluate the cytotoxic effect of zerumbone at concentrations 10, 100 and 1000 μg/mL. The human erythrocyte test showed no significant toxicity at low concentrations, whereas hemolytic effect was amplified up to 17.5 % at
... Show MoreDuring the last quarter century, many changes have taken place in the tanks industry and also in the materials that used in its production، while concrete is the most suitable material where concrete tanks has the benefits of strength, long service life and cost effectiveness. So, it is necessary improvement the
conventional concrete in order to adapt the severe environment requirements and as a result high
performance concrete (HPC) was used. It is not fundamentally different from the concrete used in the past, although it usually contains fly ash, ground granulated blast furnace slag and silica fume, as well as
superplasticizer. So, the content of cementitious material is high and the water/cement ratio is low. In this
stu
Zerumbone is a well-known compound having anti-cancer, anti-ulcer, anti-inflammatory and anti-hyperglycemic effects. During its use for the disease treatment, the membrane of erythrocyte can be affected by consumption of this bioactive compound. The current study was the first report of investigation of the hemolytic activities on human erythrocytes and cytotoxic profile of zerumbone. The toxicity of zerumbone on human erythrocytes was determined by in vitro hemolytic assay. Brine shrimp lethality assay was used to evaluate the cytotoxic effect of zerumbone at concentrations 10, 100 and 1000 μg/mL. The human erythrocyte test showed no significant toxicity at low concentrations, whereas hemolytic effect was amplified up to 17.5
... Show MoreBiofilm formation is one of the biggest challenges of scientists. Role of heavy metals in forming biofilm is not clear enough. Here, the effect of lead on biofilm formation by Bacillus spp. isolated from soil in terms of biofilm formation and remove was studied. In present study, 10 isolates of Bacillus spp were isolated from soil. The ability of all isolates to form biofilm was evaluated. The effect of lead on biofilm formation was studied by adding lead (pb) before forming biofilm. In another experiment the lead was added after biofilm formation to study the effect of lead on biofilm remove. The current study, showed the ability of all studied isolates to form biofilm. Maximum biofilm formation by Bacillus spp isolate number 8 (B8) follow
... Show MoreIn this research, (MOORA) approach based– Taguchi design was used to convert the multi-performance problem into a single-performance problem for nine experiments which built (Taguchi (L9) orthogonal array) for carburization operation. The main variables that had a great effect on carburizing operation are carburization temperature (oC), carburization time (hrs.) and tempering temperature (oC). This study was also focused on calculating the amount of carbon penetration, the value of hardness and optimal values obtained during the optimization by Taguchi approach and MOORA method for multiple parameters. In this study, the carburization process was done in temperature between (850 to 950 ᵒC) for 2 to 6
... Show MoreOne of the most important problems that faces the concrete industry in Iraq is the deterioration due to internal sulfate attack , since it reduces the compressive strength and increases the expansion of concrete. Consequently, the concrete structure may be damage .The effects of total and total effective sulfate contents on high strength concrete (HSC) have been studied in the present study. The research studied the effect of sulfate content in cement , sand and gravel , as well as comparing the total sulfate content with the total effective SO3 content. Materials used were divided into two groups of SO3 in cement ,three groups of SO3 in sand ,and two groups of SO3 in gravel. The results show that considering the total effective sulfate con
... Show MoreThe present work shows a theoretical results that have been used the functional Hybrid of three parameters Lee-Yang-Parr (B3LYP) of the quantum mechanical approach for density functional theory with (Spanish Initiative for Electronic Simulations with Thousands of Atoms) SIESTA code. All calculations were carried out employing the used method at the Gaussian 09 package of programs. It was reported the main point for research on dominance of the bandgap of elongated pi-conjugated molecules by using different chemical groups replacing hydrogen atom in the most molecules that used in this work. The side groups creates another factor that controls the value of the band gap. The dihedral angle between the two pheny
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