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.
The Sonic Scanner is a multifunctional instrument designed to log wells, assess elastic characteristics, and support reservoir characterisation. Furthermore, it facilitates comprehension of rock mechanics, gas detection, and well positioning, while also furnishing data for geomechanical computations and sand management. The present work involved the application of the Sonic Scanner for both basic and advanced processing of oil-well-penetrating carbonate media. The study aimed to characterize the compressional, shear, Stoneley slowness, rock mechanical properties, and Shear anisotropy analysis of the formation. Except for intervals where significant washouts are encountered, the data quality of the Monopole, Dipole, and Stoneley modes is gen
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Coupling reaction of m-and p- amino acetop henone and p-amino benzoic acid with (LHistidine) gave the new bidentate azo ligands (L1, L2 and L3). The prepared ligands were identified by FT-IR, UV-Vis, 1HNMR and GC- mass sp ectroscopic technique. Treatment of the prepared ligands with the following metal ions (CoII, NiII, CuII, ZnII, CdII and HgII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M (L)2 Cl2]. The prepared complexes were characterized by using flame atomic absorption, FT-IR, UV-Vis and 1HNMR spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by (Mohr method). The nature of the com
... Show MoreThe present research was carried out to assess the toxic effect of oral administration of the aqueous extract of Nerium oleander leaves and flowers daily at doses of (25) mg/kg body weight for four weeks in mice. The toxicity of this plant parts was determined after two and four weeks by measuring the parameters of cytogenetic (mitotic index, micronucleus %), and serum levels of the hematological (RBC, Hb, WBC) and biochemical (GOT, GPT, ALT, AST) indexes in comparison with that of the control (normal saline), also clinical signs were determined. The results showed a significant decrease in mitotic index while an obvious raise was seen in micronucleus percentage in comparison with that of the control after the two periods of admini
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The present study aimed to look for the differences in the oxidative stress status in sera and saliva samples of type 2 diabetic Iraqi patients with and without proliferative diabetic retinopathy. As well as to look for the possibility whether this status can be measured in saliva as an alternative sample to that of serum, hence to achieve that total oxidant status, total antioxidant status and oxidative stress index were measured in both sera and saliva samples of two groups of patients with type 2 diabetes mellitus and the healthy individuals. Upon the comparison between patients without proliferative diabetic retinopathy and the control sample the results showed presence of a significant increase (p < 0.05) of total oxidant st
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A new derivatives of Schiff bases connected with 5H-thiazolo[3,4-b][1,3,4]thiadiazole ring 5a-c were prepared via many reactions starting by treating 1,4-phenylene diamine 1 with chloroacetylchloride to prepared compound 2, then reaction with p-hydroxybenzaldehyde to synthesize compound 3 then, this was reacted with thioglycolic acid and thiosemicarazide to giveN,N-(1.4-phenylene)bis(2-(4-(2-amino-5Hthiazolo[4,3-b][1,3,4]thiadiazol-5-yl)phenoxy)acetamide) 4. Compound 4 was treated with different aromatic aldehydes to give a new derivatives of Schiff bases containing 5H-thiazolo[3,4-b][1,3,4]thiadiazole ring 5a-c. The synthesized compounds were characterized using FTIR spectrophotometer and 1H NMR spectroscopy and the biological activity of
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Water samples from a variety of sources in Kelantan, Malaysia (lakes, ponds, rivers, ditches, fish farms, and sewage) were screened for the presence of bacteriophages infecting
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In this work, solid random gain media were fabricated from laser dye solutions containing nanoparticles as scattering centers. Two different rhodamine dyes (123 and 6G) were used to host the highly-pure titanium dioxide nanoparticles to form the random gain media. The spectroscopic characteristics (mainly fluorescence) of these media were determined and studied. These random gain media showed laser emission in the visible region of electromagnetic spectrum. Fluorescence characteristics can be controlled to few nanometers by adjusting the characteristics of the host and nanoparticles as well as the preparation conditions of the samples. Emission of narrow linewidth (3nm) and high intensity in the visible region (533-537nm) was obtained.
A new method for construction ion-selective electrode (ISE) by heating reaction of methyl orange with ammonium reineckate using PVC as plasticizer for determination methyl orange and determination Amitriptyline Hydrochloried drug by formation ion-pair on electrode surface . The characteristics of the electrode and it response as following : internal solution 10-4M , pH (2.5-5) ,temperature (20-30) and response time 2 sec. Calibration response for methyl orange over the concentrationrange 10-3 -10-9 M with R=0.9989 , RSD%=0.1052, D.O.L=0.315X10-9 MEre%=(-0.877- -2.76) , Rec%.=(97.230 -101.711) .
Background Obstructing dentinal tubules is a valuable approach for managing dentin hypersensitivity. Although various agents promote dentin remineralization, direct comparisons between theobromine, bioactive glass (BAG), and nano-hydroxyapatite (Nano-HAP) under simulated oral conditions remain limited. To fill this gap, this in vitro study aimed to evaluate and compare the effectiveness of these three treatments on exposed cervical dentin. The assessment focused on their chemical, morphological, and mechanical effects on dentin. Materials and methods Forty-eight human dentin slabs were obtained from the cervical portions of twelve sound premolar teeth. Baseline Raman spectroscopy and VMH tests were done to exclude outliers. All specimens we
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