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The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements:: The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements:
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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.

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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Recent Scientific Research
Tamsulosin hudrochloride (flomax) effects on fertility of albino male mice
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Aim: To evaluate the side effects of Tamsulosin hydrochloride in fertility of experimental rats. Materials and methods: three groups of mice were used. First and second groups were injected [intraperitoneal (I.P.)] daily for 42 with 8 and 16 µg /kg mouse body weight (kg.b.wt) of Tamsulosin hydrochloride, respectively. Third group was injected with PBS (control). Several biological and histopathological studies were conducted on rat groups. Results: Significant decrease in number, motility and viability of epididymal sperm post injection with 16 µg /kg.b.wt, while injection with 8 µg /kg.b.wt reduced significantly, percentage of viability of sperm as compared with the control group. High percentage of abnormal sperm was observed in mice t

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Publication Date
Tue May 07 2019
Journal Name
Acm Journal On Emerging Technologies In Computing Systems
Neuromemrisitive Architecture of HTM with On-Device Learning and Neurogenesis
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Hierarchical temporal memory (HTM) is a biomimetic sequence memory algorithm that holds promise for invariant representations of spatial and spatio-temporal inputs. This article presents a comprehensive neuromemristive crossbar architecture for the spatial pooler (SP) and the sparse distributed representation classifier, which are fundamental to the algorithm. There are several unique features in the proposed architecture that tightly link with the HTM algorithm. A memristor that is suitable for emulating the HTM synapses is identified and a new Z-window function is proposed. The architecture exploits the concept of synthetic synapses to enable potential synapses in the HTM. The crossbar for the SP avoids dark spots caused by unutil

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Effect of some sugars on carbapenemase gene expression in Pseudomonasaeruginosa
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Forty eight isolates (41.02%) were obtained from 117 wound and burn samples. The isolates that showed high resistance for both antibiotic was two only that represent 4,1% from all isolates. The result of PCR product electrophoresis was referred that the gene is VIM gene. Lactose and raffinose showed double increasing in diameter of inhibition zone of imipenem with 1% that mean showed highest susceptibility that decreased with the concentration increasing, the same result were with meropenem. But no effect were detected on meropenem inhibition zone diameter. Mannose have no effect on the resistance in 1%, 3% and 7%. Results showed that only three case that increase the expression of gene, they were lactose at 1% concentration that increased

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Scopus
Publication Date
Mon Jan 01 2024
Journal Name
Communications In Computer And Information Science
Automatic Identification of Ear Patterns Based on Convolutional Neural Network
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Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in

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Publication Date
Sun Jan 01 2017
Journal Name
Iraqi Journal Of Agricultural Sciences
Response of different cucumber hybrids to grafting on squash rootstock
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Employment of Titanium dioxide thin film on NO2 gas sensing
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Abstract<p>TiO<sub>2</sub> thin films were deposited by Spray Pyrolysis with thickness ((350±25) nm) onto glass substrates at (350°C), and the film was annealed at temperatures (400 and 500)°C. The structural and morphological properties of the thin films (TiO<sub>2</sub>) were investigated by X-ray diffraction, Field emission scanning electron microscopy and atomic force microscope. The gas sensor fabricated by evaporating aluminum electrodes using the annealed TiO<sub>2</sub> thin films as an active material. The sensitivity of the sensors was determined by change the electrical resistance towards NO<sub>2</sub> at different working temperatures (200 </p> ... Show More
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Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Effect of traditional and automated sorting on some tomato's properties
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This study was conducted in a laboratory experiment at the University of Baghdad, College of Science, computing Department, 5 km from the center of Baghdad city, in 2021 to evaluate the sorting method for the tomato crop. The experiments were conducted in a factorial experiment under a complete randomized design with three replications and using SAS analysis, artificial neural network, image processing, the study of external characteristics, and physical features; fruit surface area and fruit circumference were 1334.46 cm2,57.53 cm2 and free diseases. The error value was less than zero, while training with outputs recorded the highest value and which was 5. The neural network's performance between the input and the mean square of th

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Publication Date
Wed Jun 17 2015
Journal Name
جامعة المستنصرية
study of some aspect on Iraqi children with Atopic Dermatitis
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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Short-term effect of ultrasound therapy on stiffness elbow joint
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Elbow stiffness is hard to treat and commonly resulted from trauma or degenerative arthritis. This study aimed to demonstrate the effectiveness of using ultrasound therapy in management of stiff elbow joint resulted from several etiological factors. A total number of 42 patients (35 male and 7 female) allocated randomly from the Department of Physiotherapy at Al-yarmouk Teaching Hospital during 2013. Each patient examined physically by physiotherapist taking in consideration the measurement of the joint movement angle using goniometer in flexion and the extension, and the pain score using visual analogue scale (VAS). Ultrasound therapy initiated thrice weekly for two weeks. At the time of entry, the means degree of flexion and extension

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Publication Date
Sun Sep 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Component of Pattern Materials and Its Influence on Physical Properties
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