Preferred Language
Articles
/
jpgiafs-1238
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:
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Nonlinear Analysis on Torsional Strengthening Of Rc Beams Using Cfrp Laminates
...Show More Authors

This research is devoted to investigate the behavior and performance of reinforced concrete beams strengthened with externally bonded Carbon Fiber Reinforced Polymer (CFRP) laminates under the effect of torsion. In this study a theoretical analysis has been conducted using finite element code ANSYS. Six previously tested beams are used to investigate reinforced concrete beams behavior
under torsion, two of them are solid and the rest are box-section beams. Also, two beams are without CFRP reinforcement, which are used as control beams for the strengthened one, and the other four beams are strengthened with CFRP laminates with different number of layers and spacing. Numerical investigation is conducted on these beams, and comparisons b

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jun 15 2023
Journal Name
International Journal Of Nanoscience
Fabrication and Enhancement of Organic Photodetectors Based on Iron Phthalocyanine Films
...Show More Authors

Iron–phthalocyanine (FePc) organic photoconductive detector was fabricated using pulsed laser deposition (PLD) technique to work in ultraviolet (UV) and visible regions. The organic semiconductor material (iron phthalocyanine) was deposited on n-type silicon wafer (Si) substrates at different thicknesses (100, 200 and 300) nm. FePc organic photoconductive detector has been improved by two methods: the first is to manufacture the detector on PSi substrates, and the second is by coating the detector with polyamide–nylon polymer to enhance the photoconductivity of the FePc detector. The current–voltage (I–V) characteristics, responsivity, photocurrent gain, response time and the quantum efficiency of the fabricated photoconduc

... Show More
View Publication
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Comparison of Different DEM Generation Methods based on Open Source Datasets
...Show More Authors

Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kriging, IDW (inver

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
Effect of silicon, calcium and boron on apple leaf minerals content
...Show More Authors

Scopus (14)
Scopus
Publication Date
Thu Sep 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Hydrogen and Methane as Single Gases on Activated Carbon
...Show More Authors

View Publication Preview PDF
Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Effect of Pregnancy on Selenium, Cupper ,Zinc and Others Biochemical Feacture
...Show More Authors

Pregnancy is a stressful condition in which many physiological and metabolic functions are altered to a considerable extent . Pregnancy is a physiological state accompanied by a high-energy demand and an increased oxygen requirement. The present study aim to study selenium ,zinc cupper in the first trimester of pregnancy. The study group comprised of Fourty five pregnant women and twenty six non pregnant women as control . The samples were taken from pregnant women who come to several heath center in Baghdad city to cheak up. Laboratory investigations including Cupper, Ceruloplasmin, Total Antioxidant (TAA), malondialdehyde (MDA), glutathione (GSH), Zinc, Uric acid, and Selenium had been measured in pregnant women and control . Th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Further Results on (a, d) -total Edge Irregularity Strength of Graphs
...Show More Authors

Consider a simple graph   on vertices and edges together with a total  labeling . Then ρ is called total edge irregular labeling if there exists a one-to-one correspondence, say  defined by  for all  where  Also, the value  is said to be the edge weight of . The total edge irregularity strength of the graph G is indicated by  and is the least  for which G admits   edge irregular h-labeling.  In this article,   for some common graph families are examined. In addition, an open problem is solved affirmatively.

View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed Feb 29 2012
Journal Name
Al-khwarizmi Engineering Journal
Effect of Solid Properties on Axial Liquid Dispersion in Bubble Column
...Show More Authors

Experiments were conducted to study axial liquid dispersion coefficient in slurry bubble column of 0.15 m inside diameter and 1.6 m height using perforated plate gas distributor of 54 holes of a size equal to 1 mm diameter and with a 0.24 free area of holes to the cross sectional area of the column. The three phase system consists of air, water and PVC used as the solid phase. The effect of solid loading (0, 30 and 60 kg/m3) and solid diameter (0.7, 1.5 and 3 mm) on the axial liquid dispersion coefficient at different axial location (25, 50 and 75 cm) and superficial gas velocity covered homogeneous-heterogeneous flow regime (1-10 cm/s) were studied in the present work. The results show that the axial liquid dispersion coeffic

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 17 2020
Journal Name
International Journal Of Applied Mechanics And Engineering
Analysis of structural concrete bar members based on secant stiffness methods
...Show More Authors

In this paper, the behavior of structural concrete linear bar members was studied using numerical model implemented in a computer program written in MATLAB. The numerical model is based on the modified version of the procedure developed by Oukaili. The model is based on real stress-strain diagrams of concrete and steel and their secant modulus of elasticity at different loading stages. The behavior presented by normal force-axial strain and bending moment-curvature relationships is studied by calculating the secant sectional stiffness of the member. Based on secant methods, this methodology can be easily implemented using an iterative procedure to solve non-linear equations. A comparison between numerical and experimental data, illustrated

... Show More
Scopus
Publication Date
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ON SOME SPECIES OF TUBULIFEROUS THRIPS (THYSANOPTERA: PHLAEOTHRIPIDAE) FROM BAGHDAD, IRAQ
...Show More Authors

Twelve species of Tubuliferous thrips, of the family Phlaeothripidae had been reported from Iraq. Two of these were reported previously, Haplothrips cerealis Priesner, by El-Haidari and Daoud 1971 and Haplothrips tritici kurdjumov by Al-Ali 1977 and the rest were recorded for the first time: these are Haplothrips hukkineni Priesner; Haplothrips subtilissimus (Haliday); Haplothrips reuteri Karny; Haplothrips jasonis Priesner; Haplothrips sallloumensis Priesner; Haplothrips pharao Priesner; Phlaeothrips sycomri Priesner; Karnyothrips flavipus (Jones); Karnyothrips melaleucus (Bagnall); Dolicholepta micrurus (Bagnall). Number of insec

... Show More
View Publication Preview PDF