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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
Fri Oct 27 2023
Journal Name
Mathematical Modelling Of Engineering Problems
Impacts of Varied Injection Timing on Emission Levels, Combustion Efficiency, and Performance of Biodiesel Engines
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Publication Date
Tue Apr 02 2024
Journal Name
Iraqi Journal Of Applied Physics
Effect of Substrate Temperature on Characteristics and Gas Sensing Properties of Nb2O5/Si Thin Films
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Thin films of Nb2O5 have been successfully deposited using the DC reactive magnetron sputtering technique to manufacture NH3 gas sensors. These films have been annealed at a high temperature of 800°C for one hour. The assessment of the Nb2O5 thin films structural, morphological, and electrical characteristics was carried out using several methods such as X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity assessments. The XRD analysis confirms the polycrystalline composition of the Nb2O5 thin films with a hexagonal crystal structure. Furthermore, the sensitivity, response time, and recovery time of the gas sensor were evaluated for the Nb2O5 thin film

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Effects of Sleeve Gastrectomy as a Bariatric Surgery on Weight of Dietary Induced Obese Rats.
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Background: Obesity is becoming the healthcare epidemic world wide.Obesity is associated with reduced life expectancy, increased morbidity and mortality, and greater healthcare costs.Bariatric surgery is the only effective treatment for morbid obesity and is gaining increasing popularity. There has been a steady rise in the numbers and types of bariatric operations done worldwide in recent years butnon of prove to be ideal .Animal studies and use of animal models are significant element in the evolution of medical knowledge and the use of animals as a model for bariatric surgery is of importance to study the mechanisms of these operationsa and also help to develop new technique in management of obesity.Objectives:Study of effects of slee

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Publication Date
Thu Jul 21 2022
Journal Name
Journal Of Advanced Biotechnology And Experimental Therapeutics,
Effect of gentamicin and doxycycline on expression of relB and relE genes in Klebsiella pneumonia
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Publication Date
Thu Feb 01 2018
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Effects of Properties and Simulations for Dry Granular Soils on Buckling Loads of Portal Frames
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Publication Date
Mon Jan 01 2018
Journal Name
World Journal Of Dentistry
Effect of Mouthwashes on Frictional Properties of Gold-plated and Ordinary Stainless Steel Orthodontic Brackets
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Publication Date
Thu Nov 13 2014
Journal Name
The Iraqi Journal Of Agricultural Sciences
EFFECT OF SPRAYING SOME PLANT EXTRACTIONS AND ANTI-OXIDANT ON GROWTH AND YIELD OF SUNFLOWER
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To investigate the effect of spraying some plant extraction and anti-oxidants on growth and yield of two cultivars of sunflower, a field experiment was conducted during fall season of 2009 and spring season of 2010 at the Experimental Farm, Department of Field Crop Science, College of Agriculture/ University of Baghdad. RCBD with three replications as factorial at two factors was used. First factor was cultivars Akmar and Shmoss, second was spraying with extraction of karkade at 25%, liquorices at 50%, vitamin C at concentration 1.5 mg.l-1 and nutrient which content 15 elements at concentration 15 % in addition to control treatment which sprayed with distilled water only. The result showed no significant differences between the two cultivar

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Publication Date
Wed Jul 11 2012
Journal Name
Euphrates Journal Of Agriculture Science
Effect of feeding diet containing flax seed on certain egg quality traits of Japanese quail
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This experiment was performed to investigate the effect of dietary supplementation with flax seed on the egg quality of laying quail. A total of 320 Japanese quail (Coturnix coturnix japonica) wk old were allocated to 4 treatment groups with 4 replicates containing 20 quail each. Birds were fed a commercial diet containing 0% (C), 2% (T1), 4% (T2), or 6% (T3) flax seed. Birds received water and diet ad libitum during the total period of the experiment. Egg quality characteristics were monitored over 3 consecutive 21-day periods. Egg quality criteria involved in this experiment involved egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight, shell weight, shell thickness, Haugh unit, albumen percentage, yolk perc

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Publication Date
Fri Jan 01 2021
Journal Name
‏ Plant Archives 21 (1), 1458-1462‏
EFFECT OF ROOTSTOCK TYPE, ORGANIC FERTILIZER AND IRRIGATION INTERVALS ON GROWTH OF" MAHALI" LEMON TRANSPLANTS‏
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Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Influence of Design Efficiency of Water Supply Network Inside Building on its Optimum Usage: Review
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The water supply network inside the building is of high importance due to direct contact with the user that must be optimally designed to meet the water needs of users.  This work aims to review previous research and scientific theories that deal with the design of water networks inside buildings, from calculating the amount of consumption and the optimal distribution of the network, as well as ways to rationalize the use of water by the consumer.  The process of pumping domestic water starts from water treatment plants to be fed to the public distribution networks, then reaching a distribution network inside the building till it is  provided to the user.  The design of the water supply network inside the building is

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