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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Investment Bases directly and closely to an environment characterized by political, social and economic stability, and through a range of policies and institutions and economic laws that affect investor confidence and convince him directing investments to country without the other, where inter conditions and circumstances affecting the trends of capital and settle in, and political situation of the country and what is characterized of stability or disorder as well as economic conditions that are affected by what is distinguishes the country from geographic and demographic characteristics are reflected on availability of production elements and country's infrastructure.
... Show MorePulsar stars divided into two types depending on the periods of rotation, normal
emission Pulsar and Millisecond pulsars (MSPs). In this paper, the effect of the
strong magnetic field on the thermal emission in Millisecond pulsar stars is
concentrated. Also the luminosity spin down (Lsp) are calculated depends on the
periods (P), and Period derivative (
P
) for sample stars which were adopted. The
relation between internal and surface magnetic field is illustrated. The model that
which adopted is Hallo Cone Model (HCM)). The total magnetic dipole radiation
power (heating power Wh) of all super fluid neutrons in MSPs stars is calculated.
For sample stars of MSPs , the value of transition period (Ptr) was d
This research highlights one of the most important issues that have been controversial between Islamic schools, which is the duality of Intellect and Revelation and the nature of their relationship, in two core points:
The first point: Could there be a real conflict between Intellect and revelation? While the school of hadith view that this assumption is a rational assumption that does not real as long as the revelation is correct and the Intellect is clear, and that what is claimed are due to other Intellect s, we find that the Ash’ari school adopts the saying that the real conflict may occur, but rather confirms its occurrence.
The second point: For whom is the priority, for the Intellect or th
... Show MoreIn this study, we attempt to provide healthcare service to the pilgrims. This study describes how a multimedia courseware can be used in making the pilgrims aware of the common diseases that are present in Saudi Arabia during the pilgrimage. The multimedia courseware will also be used in providing some information about the symptoms of these diseases, and how each of them can be treated. The multimedia courseware contains a virtual representation of a hospital, some videos of actual cases of patients, and authentic learning activities intended to enhance health competencies during the pilgrimage. An examination of the courseware was conducted so as to study the manner in which the elements of the courseware are applied in real-time learn
... Show MoreQuality function deployment tool is trying to improve health services through this study that will be applied in health sector environment , and be based on applying quality function deployment tool (QFD) TO preferable evaluation of main patients requirements in order to determine the technical requirements that need most attention across improving and developing health services .
Main requirements are determined to patients lying in the hospital (under research) which is (educational Baghdad \ medicine city office) in Baghdad, and other technical requirements through pers
... Show MoreIn a recent study, a special type of plane overpartitions known as k-rowed plane overpartitions has been studied. The function denotes the number of plane overpartitions of n with a number of rows at most k. In this paper, we prove two identities modulo 8 and 16 for the plane overpartitions with at most two rows. We completely specify the modulo 8. Our technique is based on expanding each term of the infinite product of the generating function of the modulus 8 and 16 and in which the proofs of the key results are dominated by an intriguing relationship between the overpartitions and the sum of divisors, which reveals a considerable link among these functions modulo powers of 2.
The present article concerns one of the objects of media sociology under construction. The transformation of the rites in the use of the television contents in the era of digital technologies and media convergence. By an analytic contextual approach, based on the study of the uses, we formulate the following hypothesis: so many changes in the rites of uses are real, in particular at the young people, so, many pieces integer of the everyday life remain impervious to these changes, and it is true under the influence of a slowness of the social and cultural orders, rooted for a long time in the traditional social fabric. We shall then try to bring a sociological look to this societal, cultural, and communicational object that is the pas
Hollow core photonic bandgap fibers provide a new geometry for the realization and enhancement of many nonlinear optical effects. Such fibers offer novel guidance and dispersion properties that provide an advantage over conventional fibers for various applications. Dispersion, which expresses the variation with wavelength of the guided-mode group velocity, is one of the most important properties of optical fibers. Photonic crystal fibers (PCFs) offer much larger flexibility than conventional fibers with respect to tailoring of the dispersion curve. This is partly due to the large refractive-index contrast available in the silica/air microstructures, and partly due to the possibility of making complex refractive-index structure over the fibe
... Show MoreIn this paper, the construction of Hermite wavelets functions and their operational matrix of integration is presented. The Hermite wavelets method is applied to solve nth order Volterra integro diferential equations (VIDE) by expanding the unknown functions, as series in terms of Hermite wavelets with unknown coefficients. Finally, two examples are given