Preferred Language
Articles
/
jpgiafs-1238
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:
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
On Cohomology Groups of Four-Dimensional Nilpotent Associative Algebras
...Show More Authors

The study of cohomology groups is one of the most intensive and exciting researches that arises from algebraic topology. Particularly, the dimension of cohomology groups is a highly useful invariant which plays a rigorous role in the geometric classification of associative algebras. This work focuses on the applications of low dimensional cohomology groups. In this regards, the cohomology groups of degree zero and degree one of nilpotent associative algebras in dimension four are described in matrix form.

View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Some Results of (α, β) Derivations on Prime Semirings
...Show More Authors

      This paper investigates the concept (α, β) derivation on semiring and extend a few results of this map on prime semiring. We establish the commutativity of prime semiring and investigate when (α, β) derivation becomes zero.

View Publication Preview PDF
Scopus (11)
Crossref (2)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Polymers And Polymer Composites
Preparation and characterization of silver self-metallization on polyimide
...Show More Authors

In this work, silver (Ag) self-metallization on a polyimide (PI) film was prepared through autocatalytic plating. PI films were prepared through the solution casting method, followed by etching with potassium hydroxide (KOH) solution, sensitization with tin chloride (SnCl2), and the use of palladium chloride (PdCl2) to activate the surface of PI. Energy-dispersive X-ray analysis (EDX) showed the highest peak in the (Ag) region and confirmed the presence of AgNPs. The diffraction peaks at 2θ = 38.2°, 44.5°, 64.6°, and 78.2° represented the 111, 200, 220, and 311 planes of Ag, respectively. The FT–IR an

... Show More
View Publication
Scopus (6)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Apr 11 2022
Journal Name
Iraqi Journal Of Science
International Journal on Technical and Physical Problems of Engineering
...Show More Authors

International Journal on Technical and Physical Problems of Engineering

Publication Date
Wed Nov 24 2021
Journal Name
2021 Ieee Asia Pacific Conference On Postgraduate Research In Microelectronics And Electronics (primeasia)
Review of 3D Networks-On-Chip Simulators and Plugins
...Show More Authors

A comprehensive review focuses on 3D network-on-chip (NoC) simulators and plugins while paying attention to the 2D simulators as the baseline is presented. Discussions include the programming languages, installation configuration, platforms and operating systems for the respective simulators. In addition, the simulator’s properties and plugins for design metrics evaluations are addressed. This review is intended for the early career researchers starting in 3D NoC, offering selection guidelines on the right tools for the targeted NoC architecture, design, and requirements.

View Publication
Scopus (11)
Crossref (11)
Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
A topology on a ring part of is-algebra
...Show More Authors

Scopus (2)
Scopus Clarivate
Publication Date
Tue Aug 02 2022
Journal Name
Basic And Clinical Andrology
Effects of Covid-19 vaccination on different semen parameters
...Show More Authors
Abstract<sec> <title>Background

The possible effects of COVID-19 vaccines on reproductive health and male fertility in particular have been discussed intensely by the scientific community and the public since their introduction during the pandemic. On news outlets and social media platforms, many claims have been raised regarding the deleterious effects of COVID-19 vaccines on sperm quality without scientific evidence. In response to this emerging conflict, we designed this study to evaluate and assess the effect of the Pfizer-BioNTech mRNA COVID-19 vaccine on male fertility represented by the semen analysis parameters.

... Show More
View Publication Preview PDF
Scopus (16)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Sun Jul 31 2022
Journal Name
Journal Of Ovonic Research
Effect of annealing on thin film AgInSe2 solar cell
...Show More Authors

AgInSe2 (AIS) thin films solar cell involving of n-type AgInSe2 and Si of p-type substrate by using thermal evaporation method. The influence of annealing of the preparation AgInSe2 were considered to find the best properties of solar device. Thin film AIS have been deposited under the vacuum of 1.5*10-6 Torr with (400) nm thickness at R.T and annealing temperatures (473,573) K. Polycrystalline tetragonal structure for AIS thin films from XRD and increasing of surface roughness from AFM, energy gap values decreasing with increasing annealing temperatures, all films were negative type, I-V characteristics show increasing of efficiency with increasing of annealing temperatures.

View Publication
Scopus (4)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Jul 01 2023
Journal Name
International Journal Of Computing And Digital Systems
Human Identification Based on SIFT Features of Hand Image
...Show More Authors

View Publication
Scopus (3)
Scopus Crossref
Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
The Broken Wings: The character of the Arab Christian |Woman in Sami Michael's Novel "Trumpet in the Wadi" versus "Jasmine" by Eli Amir: הכנפיים שנשברו דמות האישה הערבית הנוצרית ברומן " חוצוצרה בוואדי " של סמי מיכאל לעומת דמותה ב " יסמין " של אלי עמיר
...Show More Authors

Sami Michael and Eli Amir - two Israeli writers born in Iraq and of the same generation (Sami Makhail was born in Baghdad in 1926 and Eli Amir in 1937). They wrote in their novels, among other things, about Orientalism , love and femininity. They both lived wild, extroverted lives. They did not shy away from experiencing anything new that came their way, rebelled against conventions and acted provocatively; they enjoyed the shock and amazement that evoked around them. While trying to find their place in different family settings, they chose to present two Arab Christian heroines. The narrator in Jasmine is the speaker Noori-Eli himself. While the narrator of “Trumpet in the Wadi” is Huda the heroine herself. Both ar

... Show More
View Publication Preview PDF
Crossref