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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
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Study the Effects of Polyphenolic Cocoa beans Extracts (CE) in Streptozotocin-induced diabetic mice.
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Diabetes Mellitus is a group of metabolic diseases characterized by increasing of glucose level in plasma compared with normal value (hyperglycemia). This disease also causes elevation of lipid profile levels except HDL (High density lipoproteins) which increased relatively. The effects of the polyphenolic mixture (catechins, epicatechins, procyanidin B1, procyanidin B2 and procyanidin C1) on total cholesterol (TC), triacylglycerol (TG), high density lipoprotein (HDL) and low density lipoprotein (LDL) were studied in (30) streptozotocin-induced diabetic mice with (20-25)gm weight. Mice were given (30 mg/mL) of Polyphenolic Cocoa beans Extracts (CE) once daily for (7) days before Streptozotocin STZ injection and for (21 day) there after. A

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Reducing the Mutual Coupling of Cylindrical Circular Microstrip Antennas (CCMAs) Array Using EBG Structure
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A theoretical study to design a conformal microstrip antennas was introduced in this work. Conformal microstrip antennas define antennas which can be conformed to a certain shape or to any curved surface. It is used in high-speed trains, aircraft, defense and navigation systems, landing gear and various communications systems, as well as in body wearable. Conformal antennas have some advantages such as a wider-angle coverage compared to flat antennas and low radar cross-sectional (RCS) and they are suitable for using in Radome. The main disadvantage of these antennas is the narrow bandwidth. The FDTD method is extremely useful in simulating complicated structures because it allows for direct integration of Maxwell's equations depending o

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Publication Date
Tue Jul 01 2025
Journal Name
Iet Conference Proceedings
Spatial quantile autoregressive model with application to poverty rates in the districts of Iraq
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This research aims to provide insight into the Spatial Autoregressive Quantile Regression model (SARQR), which is more general than the Spatial Autoregressive model (SAR) and Quantile Regression model (QR) by integrating aspects of both. Since Bayesian approaches may produce reliable estimates of parameter and overcome the problems that standard estimating techniques, hence, in this model (SARQR), they were used to estimate the parameters. Bayesian inference was carried out using Markov Chain Monte Carlo (MCMC) techniques. Several criteria were used in comparison, such as root mean squared error (RMSE), mean absolute percentage error (MAPE), and coefficient of determination (R^2). The application was devoted on dataset of poverty rates acro

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Publication Date
Fri Jan 01 2010
Journal Name
Conference Proceedings
Assessing the accuracy of 'crowdsourced' data and its integration with official spatial data sets
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Scopus
Publication Date
Fri Sep 15 2023
Journal Name
History Of Medicine
The multifaceted role of Dectin-1 and Card9 in inflammatory bowel disease Iraqi patients
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The study aimed to investigate the role of Dectin-1 and Card-9 in pathogenicity of inflammatory bowel disease (IBD). This investigations involved 150 blood samples for IBD patients which divided in to two groups (50 for crohns disease CD (G2) and 50 for ulcerative colitis UC (G3)). All a apparently (male and female) attended to) Al-Kindy hospital) in Baghdad city, department of Gastroenterology. and all of thin were diagnosis by consulters medical staff and pathologists with age range 15-65years average 40 years. in addition to 50 blood samples were collected from apparently healthy individuals as control group (G1). 10 ml were withdrawn from all participants, 5ml for the immunological study which carried by ELISA technique and 5 ml used fo

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Antibacterial activity and mechanism of the silver nanoparticle in gram positive and negative bacteria
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Biomedical alloy 316L stainless steel enhancing to replace biological tissue or to help stabilize a biological structure, such as bone tissue, enhancing were coated with deposition a thin layer of silver nanoparticles as anti-bacterial materials by using DC- magnetron sputtering device. The morphology surface of The growth nanostructure under the influence of different working pressure were studied by atomic force microscope. The average grain size decrease but roughness of the silver thin layer was increased with‖ ―increasing the working pressure. The thickness of silver thin layer was increased from 107 nm at 0.08 mbar to 126 nm at 1.1 mbar. Antimicrobial activity of silver thin layers at different working pressure were studied. Th

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Crossref (1)
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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Propanol Vapor Sensor Utilizing Air-Gap as Sensing Part of the Mach-Zehnder Interferometer
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The purpose of this study is to demonstrate a simple high sensitivity vapor sensor for propanol ((CH3)2CHOH). A free space gap was employed in two arms of a Mach-Zehnder interferometer to serve as the sensing mechanism by adding propanol volume (0.2, 0.4, 0.6, 0.8, and 1) ml and to set the phase reference with a physical spacing of (0.5, 1, 1.5, and 2) mm. The propagation constant of transmitted light in the Mach-Zehnder interferometer’s gap changes due to the small variation in the refractive index inside sensing arm that will further shift the optical phase of the signal. Experimental results indicated that the highest sensitivity of propanol was about 0.0275 nm/ml in different liquid volume while highest phase shift was 0.182×103 i

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
Human Dignity and the Problem of Women Cutting Off Prayer: Women Cutting Off Prayer
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Our creator has honored human beings and granted them a noble place, the provisions of the Islamic system are designed to strengthen and consolidate this dignity and respect. Since women are human beings, they have their respect, status and dignity. There are some prophetic sayings concerning women that may be understood as contrary to this value, the value of dignity and respect for human beings. One example is the Hadith of a woman cutting off a man’s prayer if she passed in front of his prayer. The study examines this topic and presents answers for it.

 

In dealing with the subject, the study followed the descriptive, analytical and deductive approach of mentioning legislative texts, analyzing them and deducing

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study a bout the Epidemiology of Vulvo Vaginal Candidiasis (Candida spp.) in Baghdad City
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This Study was conducted to investigate vaginitis in women who live in Baghdad City. Results Revealed that Candida spp. were the causal agent of 38.5% of symptomatic cases the yeasts Candidaalbicans, C.glabrata, C.tropicalis, C.parapsilosis and C.krusei were isolated with the percentage of 38.1, 9.1, 3.9, 2.6, 1.3 respectively also there were 18% of women in control group carrying Candida spp. The direct smear method were not efficient because the percentage of infection was 17.5% comparing with the culture method the sensitivity of direct smear method was 45.5% The percentage of WBC to Epithelial cells was less than one in 76.6% of women.

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Publication Date
Wed Jun 03 2015
Journal Name
Al-kindy College Medical Journal
Compound fractures of the hand metacarpals and phalanges treated by using mini-external fixator
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Background: A review of articles of method in treating compound phalangeal fractures by using mini-external fixator, elaborating the anatomy, mechanics, modalities of treatment, and complications of these types of fractures. Also, it compares between different studies regarding the functional results and final outcome. External fixation of phalangeal fractures is a good method for osteo synthesis in certain situations. The simplicity of the surgical procedure and the minimal disruption of the normal bone architecture also make it appealing. Objectives: Evaluating the functional results of the use of mini-external fixator for the treatment of compound fractures of phalangeal bones of the hand. Method: Our study consists of 15 patients, 12 we

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