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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
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Deterministic Analysis of Wind Loads Effects on High-Rise Buildings
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This paper studies the effect of mean wind velocity on tall building. Wind velocity, wind profile and wind pressure have been considered as a deterministic phenomenon. Wind velocity has been modelled as a half-sinusoidal wave. Three exposures have been studied B, C, and D. Wind pressure was evaluated by equation that joined wind pressure with mean wind velocity, air density, and drag coefficient.

Variations of dynamic load factor for building tip displacement and building base shear were studied for different building heights, different mode shapes, different terrain exposures, and different aspect ratios of building plan. SAP software, has been used in modelling and dynamic analysis for all case studies.

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Protective Effect of Cafestol on Doxorubicin-induced Genotoxicity in Rats
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Doxorubicin is an efficient antineoplastic agent that has a broad antitumour spectrum; however, its genotoxic adverse effects on normal cells can be produced through oxidative damage, and this limits its clinical application. Cafestol is a naturally-occurring diterpene in unfiltered coffee with noteworthy antioxidant, antimutagenic and anti-inflammatory activities.

The present study aimed to investigate the possible protective effect of cafestol against doxorubicin-induced chromosomal and DNA damage in rat bone marrow cells. Wistar

Albino rats of both sexes were administered cafestol (5mg/kg body weight once

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Publication Date
Tue Mar 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimization Drilling Parameters of Aluminum Alloy Based on Taguchi Method
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This paper focuses on the optimization of drilling parameters by utilizing “Taguchi method” to obtain the minimum surface roughness. Nine drilling experiments were performed on Al 5050 alloy using high speed steel twist drills. Three drilling parameters (feed rates, cutting speeds, and cutting tools) were used as control factors, and L9 (33) “orthogonal array” was specified for the experimental trials. Signal to Noise (S/N) Ratio and “Analysis of Variance” (ANOVA) were utilized to set the optimum control factors which minimized the surface roughness. The results were tested with the aid of statistical software package MINITAB-17. After the experimental trails, the tool diameter was found as the most important facto

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Publication Date
Mon Aug 01 2022
Journal Name
Mathematics
Face Recognition Algorithm Based on Fast Computation of Orthogonal Moments
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Face recognition is required in various applications, and major progress has been witnessed in this area. Many face recognition algorithms have been proposed thus far; however, achieving high recognition accuracy and low execution time remains a challenge. In this work, a new scheme for face recognition is presented using hybrid orthogonal polynomials to extract features. The embedded image kernel technique is used to decrease the complexity of feature extraction, then a support vector machine is adopted to classify these features. Moreover, a fast-overlapping block processing algorithm for feature extraction is used to reduce the computation time. Extensive evaluation of the proposed method was carried out on two different face ima

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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Capitalized effect of gamma radiation on blood thinning drug (Aspirin)
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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Capitalized effect of gamma radiation on blood thinning drug (Aspirin)
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n this work, the effect of gamma rays on blood thinning drugs was studied using the drug (Aspirin), where gamma rays were spread with the drug using a radioactive source (Co60), and 15,000 grams of Aspirin were placed in the device (gamma chamber 900). The drug was subjected to different irradiation doses (5 KGy, 10 KGy, 15 KGy) and the amount of absorption of the drug was observed in the gamma for different doses and the study of x-rays. After confirming the absorption of the drug to radiation, the effect of the drug on blood thinning was calculated using the rat model and compared with the same drug and the same dose but without exposing the drug to radiation and comparing all results with the control group. The way drugs absorbed radiati

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Effect of Operating Conditions on Reverse Osmosis (RO) Membrane Performance
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The aim of this research is to study the effect of high concentrations of salts, pressure and temperature on the performance of the RO membrane with time. Four different (Na2CO3) concentrations (5000, 15000, 25000 and 35000) ppm and various pressures such as (1, 3 and 5) bars at different temperatures of the feed solution (i.e., 25, 35 and 45) ◦C were used in this work. It was found that, as the concentration of salt and feed temperatures increase, the rejection of the salt decrease. While the salt rejection of the membranes increases with increase of transmembrane pressure.

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Publication Date
Sat Apr 09 2016
Journal Name
Photonic Sensors
Parametric Analysis of NO2 Gas Sensor Based on Carbon Nanotubes
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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Influence of non-thermal argon plasma needle on blood coagulation
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Non-thermal argon plasma needle at atmospheric pressure was
constructed. The experimental setup was based on a simple and low
cost electric component that generates a sufficiently high electric
field at the electrodes to ionize the argon gas which flow at
atmospheric pressure. A high AC power supply was used with 1.1
kV and 19.57 kHz. Non-thermal Argon plasma used on blood
samples to show the ability of non-thermal plasma to promote blood
coagulation. Three tests have been done to show the ability of plasma
to coagulate both normal and anti-coagulant blood. Each blood
sample has been treated for varying time from 20sec. to 180sec. at
different distances. The results of the current study showed that the
co

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A reflection of increased financing Equity on returns commons stocks
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The research aims to study the effect of an increase in funding the Equity by issuing new common shares on revenues ordinary shares, despite the issuance and marketing costs and the introduction of new shareholders that companies incur when issuing new common shares but it is the most important methods used to finance the Equity is funding the common shares it provides money sufficient to finance the large investments of the company and enhance the confidence of dealers with the company, so I designed this research in order to identify the impact of increased funding Equity issue new common shares to common shares revenues.

This research has included some of the theoretical concepts to each of the Equity

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