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.
In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them
... Show MoreThe experiment was carried out to study the effect of NPK and Inicium using two concentration for each of them 1 and 2 gm/L for NPK and 5 and 10 ml/L for Inicium on some physiological characters of Lycopersicon esculentum and mitotic division index of seedling radical apex. The results showed that all the characters increased plant height, stem diameter, leaves number, length of leaf, lobs number in one leaf, length of root and root diameter. The data showed that the percentage of cell division, mitotic division and Telophase stage increased in seedling radical apex comparison with control plants.
The Recent days witness an in creasing importanc of Islamic Banks which stems from the wide spread in Islamic and non-Islamic countries,Especially in USA and European countries.the consideration in Islamic Banks came after the financial crisis in 2008.Islamic Banks work with conventional banks in most countries,that is,the formers may face the same risks which face the latters,that represent the larger percent of the International Banking system.the problms that may affect Islamic Banks related to many causes,some related to the working in common economic environment.others related to the possibility of simulation to the method of investment and financing in conventional Banks,this mean,the work with principles not compling with
... Show MoreAbstract
This paper follows the growing interest and continuity of Islamic finance products worldwide, which has encouraged the formulation of financial institutions based on the concepts of Islamic Sharia in many countries of the world and is no longer limited to Islamic countries only, and Not exclusive to Muslims which is due to Islamic finance services and their ability to apply in non-Islamic societies, and perhaps what encouraged the development and progress of this industry Islamic history, which was attended by many different models With the development of trade's share between different countries as well as trips carried out by Muslims
... Show MoreThis play is written in 1932 by Lynn Riggs who is half Cherokee. The play is set in Claremore Mound, Oklahoma almost a century after the Trail of Tears. Riggs presents mixed- blood, young Cherokees to portray a post-colonial state of spiritual loss and disruption of traditional community ties. The new generation lives in darkness, and the title of the play tells about the dramatist's view that night comes to his Cherokee Nation. The Indian ghost is one of the play’s characters. It is an Indian ghost of a warrior. It comes to remind Cherokees of their heritage and traditions. The ghost sees the new generation as nothing as ghosts because they are neither good for themselves nor for their nation. This paper is important as it discu
... Show MoreIn the name of of Allah the Merciful
Research Summary
This rule is one of the common rules between the sciences of the principles of jurisprudence and the jurisprudence rules. It is originally a fundamental rule because it relates to one of the topics of the science of the principles of jurisprudence, which is ijtihad. The ruling on reversing his ijtihad is permissible or not (1), and for this reason Ibn Al-Subki titled it in his book Al-Ishbah wa Al-Nazaer by saying: “What invalidates the judge’s judgment and what does not invalidate it.” ([2]).
The importance of this rule comes from the need for it by the judge, the mufti and the imitator, for the judge needs it to know the matters in which the ruling base
... Show More
Summary:
We are aware that we cannot reach a correct level of understanding of the Arabic language without using the Quran as our main source in our research. Since the word of the Quran that put an end to all words which kneeled before it all the phrases that lead to the showcasing of the Arabic language in its best self.
Arab scientist realized this truth and gave all their attention to the singular and created from it an important subject for their research in the origins of the language and the science behind. Thus, since they dealt with the structure and studied the significance of the context through the use of vocabulary. Therefore, researching Islamic words or the “surat” mentioned in the Qur’an was necessar
The Assignment model is a mathematical model that aims to express a real problem facing factories and companies which is characterized by the guarantee of its activity in order to make the appropriate decision to get the best allocation of machines or jobs or workers on machines in order to increase efficiency or profits to the highest possible level or reduce costs or time To the extent possible, and in this research has been using the method of labeling to solve the problem of the fuzzy assignment of real data has been approved by the tire factory Diwaniya, where the data included two factors are the factors of efficiency and cost, and was solved manually by a number of iterations until reaching the optimization solution,
... Show MoreThe main aim of this paper is to study how the different estimators of the two unknown parameters (shape and scale parameter) of a generalized exponential distribution behave for different sample sizes and for different parameter values. In particular,
. Maximum Likelihood, Percentile and Ordinary Least Square estimators had been implemented for different sample sizes (small, medium, and large) and assumed several contrasts initial values for the two parameters. Two indicators of performance Mean Square Error and Mean Percentile Error were used and the comparisons were carried out between different methods of estimation by using monte carlo simulation technique .. It was obse
... Show MoreThe geopolities considering as build from the basies builds of the polities
geography, participating in appointing the military geography, and submit to it
geo-polities purveyed, playing important role to appointing the builds relations
between the high strategy and the military strategy, while the foreign polities of
the state, which considering as a tool for the state outside it environment and
borders playing the role of the performance and the functional works to the
peaceful or hostile reaction according to the geopolities purveyed which
participating in amassing the recourse for the economical, political, social,
military and technology strategies and activating it to achieving the state interests
and obj