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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 2025
Journal Name
Modern Sport
Vertical Resistance and Its Relationship with Speed-Strength and Biomechanical Variables During the Takeoff Phase and the Performance of Selected Activities in Individual and Team Sports
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Jumping ability is a fundamental variable in many sports, as its execution requires an integration of muscular strength Q1 and certain biomechanical variables. This is particularly evident in gymnastics jumping events and jump shots in ball games, both of which rely on a high level of vertical resistance. Vertical resistance serves as an indicator of an athlete’s ability to overcome their body weight while counteracting gravitational force to achieve optimal performance. As such, it is considered one of the key factors in movements that demand explosive power and speed. The researchers believe that despite the significant relationship between vertical resistance, speed-strength of the arms and legs, and certain biomechanical varia

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Publication Date
Sat Jun 01 2024
Journal Name
Pakistan Journal Of Criminology
Artificial Intelligence Technology in the Field of Modern Forensic Evidence: Brain Fingerprinting as a Model
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Brain Fingerprinting (BF) is one of the modern technologies that rely on artificial intelligence in the field of criminal evidence law. Brain information can be obtained accurately and reliably in criminal procedures without resorting to complex and multiple procedures or questions. It is not embarrassing for a person or even violates his human dignity, as well as gives immediate and accurate results. BF is considered one of the advanced techniques related to neuroscientific evidence that relies heavily on artificial intelligence, through which it is possible to recognize whether the suspect or criminal has information about the crime or not. This is done through Magnetic Resonance Imaging (EEG) of the brain and examining

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Publication Date
Sat Jun 18 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Oral Administration of Valerian Extract at Different Doses on Pharmacokinetic Parameters of Carbamazepine in Rabbits
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Carbamazepine (CBZ) is a narrow therapeutic index drug used in the treatment of trigeminal neuralgia and psychiatric disorders. Valerian (VAL) is a popular herbal product which should be prescribed to treat insomnia and anxiety. The study was designed to investigate the presence of significant pharmacokinetic (PK) interaction between Valerian (VAL) at different concentrations on Carbamazepine (CBZ) pharmacokinetic parameters in healthy male rabbits. In an in vivo, parallel-randomized controlled trial, the rabbits in three groups "first (control), second and third" were given oral doses of CBZ (50 mg/kg), for "second and third" groups (as test groups) rabbits were given (20 and 40 mg/kg/day) of the VAL respectively, as  suspensi

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Scopus (2)
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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Foliar Spray of Zinc and Irrigating with Smoking-Water on Growth of Citrus Rootstock C35
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This study was conducted in fruit production lathe house of the Department Of Horticulture And Landscape Gardening, in the station (B), College Of Agricultural Engineering Sciences, University Of Baghdad, Al-Jaadria for 8 months, began from 1/3/2019 to 1/9/2019 to investigate the responses of C35 Citrus rootstock to influence of foliar spraying of zinc and irrigation with smoking-water at 2 years old saplings. the study included two factors, first factor was three concentrations of Zinc Element Z0(0 mg.l-1), Z1(50 mg.l-1) and Z2(75 mg.l-1) that sprays at leave. The second factor was watering saplings with smoke-water in three concentrations S0(0 vol.vol-1), S1(0.1 vol.vol-1) and (0.2vol.vol-1), and their interaction. The experiment was fact

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Scopus (1)
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Publication Date
Thu Jun 15 2023
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
Effect of different levels of Adrenocorticotropic hormone (ACTH) on physiological performance of broiler under heat stress conditions.
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This experiment was holdup in A-Faris poultry farms from 1st March to 11 of Aprile 2019. (ACTH) hormone infusion was tested in this experiment on acid-base regulation in broiler chickens. For 7 days, osmotic pumps dispensed 8 IU of ACTH in saline/kg of BW/d, or the same volume of saline as in ACTH at 1 l/h. On days 0 and 14, after the beginning of the infusions, blood samples were obtained to establish a baseline. The plasma concentrations of Na+, K+, and Cl- were decreased, whereas the partial pressure of CO2, anion gap, corticosterone, mean corpuscular hemoglobin concentration, and blood concentrations of hemoglobin and HCO - were all elevated due to the ACTH administration. When given ACTH, neither blood pH nor plasma Ca2+ levels changed

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Publication Date
Tue Jan 01 2019
Journal Name
Biochemical And Cellular Archives
Effect of gibberellins on growth and production of two cultivars of ranunculus plant under different environmental conditions
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Scopus
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Effect of Variation of Degree of Saturation with depth on Soil–Concrete Pile Interface in Clayey Soil
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Bearing capacity of a concrete pile in fine grained cohesive soils is affected by the degree of saturation of the surrounding soil through the contribution of the matric suction. In addition, the embedded depth and the roughness of the concrete pile surface (expressed as British Pendulum Number BPN) also have their contribution to the shear strength of the concrete pile, consequently its bearing capacity. Herein, relationships among degree of saturation, pile depth, and surface roughness, were proposed as a mathematical model expressed as an equation where the shear strength of a pile can be predicted in terms of degree of saturation, depth, and BPN. Rel

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Study of Effect of Diesel Fuel Energy Rate in Duel Fuel on Performance of Compression Ignition Engine
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The aim of this work is to study the effect of diesel fuel percentage on the combustion processes in compression ignition engine using dual – fuel (diesel and LPG).

 The brake thermal efficiency increased with the increase of diesel fuel rate at low loads, and decreased when load increased. To get sufficient operation in engine fueled with dual fuel, it required sufficient flow rate of diesel fuel, if the engine fueled with insufficient diesel fuel erratic operation with miss fire cycles presented.

Dual-fuel operation at part load showed higher specific fuel consumption than straight diesl operation. At full loads, brake specific fuel consumption of duel fuel engine approaches that for diesel fuel values.

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Publication Date
Tue Jan 01 2019
Journal Name
Biochemical And Cellular Archives
Effect of cultar on growth and production of two cultivars of Ranunculus plant under different environmental conditions
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Scopus
Publication Date
Sun Sep 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Emulsified Paraffine from Water: Effect of Bubble Size and Particle Size on Kinetic of Flotation
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This paper  studied  kinetics  of flotation   of  emulsified  paraffine  in  water  in  bubble  column  with  sodium .dodecylsulphate as a collector agent. The effects of oil drops and air bubble diameters on the flotation rate constant were studied. The removal rate for each oil drop size was first order with respect to oil drop concentration. An experimental procedure permitting determination of the first order rate constants for  removal due to bubble/drop interaction was developed, decreasing bubble diameter by adding NaCl and increasing oil drop diameter increased the rate constants. A comparison between the experimental and theoretical rate constants showed

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