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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Hydrocarbon displacement at the pore scale is mainly controlled by the wetness properties of the porous media. Consequently, several techniques including nanofluid flooding were implemented to manipulate the wetting behavior of the pore space in oil reservoirs. This study thus focuses on monitoring the displacement of oil from artificial glass porous media, as a representative for sandstone reservoirs, before and after nanofluid flooding. Experiments were conducted at various temperatures (25 – 50° C), nanoparticles concentrations (0.001 – 0.05 wt% SiO2 NPs), salinity (0.1 – 2 wt% NaCl), and flooding time. Images were taken via a high-resolution microscopic camera and analyzed to investigate the displacement of the oil
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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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In this paper the definition of fuzzy normed space is recalled and its basic properties. Then the definition of fuzzy compact operator from fuzzy normed space into another fuzzy normed space is introduced after that the proof of an operator is fuzzy compact if and only if the image of any fuzzy bounded sequence contains a convergent subsequence is given. At this point the basic properties of the vector space FC(V,U)of all fuzzy compact linear operators are investigated such as when U is complete and the sequence ( ) of fuzzy compact operators converges to an operator T then T must be fuzzy compact. Furthermore we see that when T is a fuzzy compact operator and S is a fuzzy bounded operator then the composition TS and ST are fuzzy compact
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The results of studying the effects of M. anisopiliae spores on mosquito, C. quinquefasciatus showed a biological effects represented by immature mortality. The mortality increased proportionally with the concentrations of fungal spores, which reached (at high concentration 2×1011 spores / ml), to 86.6, 56.6% in first and late instar larvae, respectively. An important to mention that cumulative death rate was significantly associated with the time, which reached to 56% at 7 day after treatment. In addition, M. anisopiliae had a long period permanence in aquatic habitats; in which the residual effects stay 30 days in aquatic habitats after treatment at laboratory conditions. Interestingly, the long period exposure of fungal spores (30 minut
... Show MoreAnticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy
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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