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.
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, Muhammad and his family
The good and pure and after his companions
God Almighty said: ( ) Do they not contemplate the Qur’an? If it had been from other than God, they would have found in it much discrepancy. God Almighty has made the well-being of people and their lives linked to faith in it. So what is the need of people today to return to the Book of their Lord so that they may return to the right path that God intended for His servants so that they may attain sustenance? Security and the good life. How could it not be, when many of the nations of the world no longer see security or stability because their leaders and politic
... Show MoreThe Research topic seeks to analyze the "political risk and its component Terrorism Index," which consists of five indicators index, a number of terrorist operations, and the number of dead and wounded, and the size of the physical losses, based search sub-index analysis of material losses for the index terrorism and its impact on the indicators listed on the Iraq Stock Exchange Finance. As for the practical side, it has been use style gradient unrestricted and link the sample represented by ten banks listed on the Iraq Stock Exchange. was Statement the correlation and interaction of variables of the studySearch results produced that the volume of material losses is the most important indicator in the influential force and it explain a v
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Is the efficiency of physical and your endurance is of great importance for some activities and field, as it whenever the situation has improved student career was able to perform physical exertion more with energy saving efforts, so the identification of physical aptitude and endurance private students, was based on that there are positively correlated the carrying of training and pregnancy fact on the shoulders of the student. In other words, physical aptitude and endurance in your control level that can be shown by the student during the performance of training and competitions. Therefore, lies the importance of research to test physical aptitude and endurance your help to reveal the career of the body in the light of their relationship
... Show MoreThe aim of the current research is to identify the impact of the SWOT strategy on developing systemic intelligence among students of the Ibn Rushd College of Education for Human Sciences University of Baghdad / College of Education Ibn Rushd for Human Sciences. The current research community consists of (8590) male and female students, divided into (7) departments. The current research relied on one of the partial control designs, which is the design of non-random groups: experimental group and a control group with a pre and post-test. As for the research tool, It was represented by Tourmanin’s Systemic Intelligence Scale (2012) of (50) items that measure the eight components of systemic intelligence. The results of the Mann Whitney te
... Show Moreلقد كان حرص المؤلف على إصدار هذا الكتاب نابعا ً من قناعة تامة بأن مجال التقويم والقياس بحاجة إلى كتاب علمي حديث يتناول عرض أدوات الاختبار والقياس والمتمثلة بالصدق والثبات ويتسم بالوضوح في التعبير عن المفاهيم والمصطلحات والأنواع لكل منها ليكون وسيلة مبسطة بأيدي الأساتذة والباحثين وطلبتي الدراسات العليا الماجستير والدكتوراه لإستخراج صدق وثبات الاختبارات والمقاييس بطرق إحصائية متقدمة من خلال إستخدام البرنا
... Show MoreBackground/purpose: Dental implantology involves different treatments that have been used in conjunction with dental implant surgery to increase implant stability and bone regeneration process. Photobiomodulation( PBM) can be one of these techniques. The objective of this study was to evaluate the bone density around implants. Materials and methods: in this study, 10 individuals had 20 implants inserted in the posterior of their mandibles. each patient received two implants the left side served as the control whereas the right side served as the study group with a diode laser (same patients). measurements were made for each implant. Measurements were obtained using cone-
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The Anticyclone Merge affects Iraq’s climate clearly through its impact on the different climatic elements. where it appears while they pass through special and distinctive weather . and most of this affection appears in temperatures, Therefore, this research study the relationship between the repetition and the survival period of the Anticyclone Merge and temperature average by using coefficient correlation (Pearson) that shows there’s strong inverse relationship between the integration of Anticyclones and temperatures average. &nbs
... Show MoreThe aim of the research is to study the effect of the roundhouse strategy on the achievement of fifth grade secondary school in physics and their pivotal thinking. The experiment has been applied for obtaining the data, which were processed statistically using the Statistical Package for Social Sciences, the results revealed that the students of the experimental group who studied using the roundhouse strategy was superior to the students of the control group who studied in the traditional method in the achievement exam. The results also show that there are statistically significant differences between the mean scores of the students of the experimental group and the control group in the pivotal thinking exam, in favor of the experimental gr
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