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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:
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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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Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
Effect of π-conjugated molecules on electronics properties of benzene-diamine derivatives
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The present work shows a theoretical results that have been used the functional Hybrid of three parameters Lee-Yang-Parr (B3LYP) of the quantum mechanical approach for density functional theory with (Spanish Initiative for Electronic Simulations with Thousands of Atoms) SIESTA code. All calculations were carried out employing the used method at the Gaussian 09 package of programs. It was reported the main point for research on dominance of the bandgap of elongated pi-conjugated molecules by using different chemical groups replacing hydrogen atom in the most molecules that used in this work. The side groups creates another factor that controls the value of the band gap. The dihedral angle between the two pheny

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Publication Date
Fri Jan 15 2021
Journal Name
Plant Archives
EFFECT OF PRODIGIOSIN ON BIOFILM FORMATION IN CLINICAL ISOLATES OF PSEUDOMONAS AERUGINOSA
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Publication Date
Mon Jun 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of plasma treatment on some surface properties of acrylic resin polymer
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Background: Polymer surfaces usually present problems in bonding and finishing due to their low hydrophilicity. The aim of this study is to investigate the effect of plasma treatment with the use of two types of gases (oxygen and argon) on surface roughness, and chemical surface properties of acrylic resin denture base polymer material. Materials and Methods: Three heat cured acrylic resin specimens of (2*8*30 mm) dimensions were prepared for each test carried out in this study. Two tests were conducted, surface roughness test and chemical surface analysis test. Results: Application of plasma treatment increased surface roughness for both oxygen and argon plasma treated acrylic resin specimen groups compared with control untreated group,

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Effect of UV radiation on dielectric properties of PU/nano-TiO2 composites
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The dielectric constant of most polymers is very low; the addition of TiO2 particles into the polymers provides an attractive and promising way to reach a high dielectric constant. Polymer-based materials with a high dielectric constant show great potential for energy storage applications. Four samples were prepared, one of them was polyurethane (PU) and the other were PU with different weight percent (wt %) of TiO2 (0.1, 0.2, 0.3) powder AFM test was used to distinguish the nanoparticles. The result shows that the most shape of these nanoparticles are spherical and the roughness average is 0.798 nm. The dielectric properties were measured for all samples before and after the exposure to the UV radiation. The result illustrates that the

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Publication Date
Wed Jun 01 2022
Journal Name
Civil And Environmental Engineering
Effect of Alkali - Activated Natural Pozzolan on Mechanical Properties of Geopolymer Concrete
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Abstract<p>As an alternative to Ordinary Portland Cement (OPC), the alkali-activated binders have been developed with better technical characteristics and more extended durability. The Alkali-Activated Iraqi Natural Pozzolans (AANP) could produce geopolymer cementation building materials and make them ecologically acceptable. The primary advantage of geopolymer cement is that it has a lower environmental effect that contributes to it. The engineering characteristics of geopolymer concrete produced using activated Iraqi natural Pozzolan are summarized in this research. The mechanical properties, modulus of elasticity, and ultrasonic pulse velocity of various concrete mixes were determined via exp</p> ... Show More
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Publication Date
Wed Jun 01 2022
Journal Name
Civil And Environmental Engineering
Effect of Alkali - Activated Natural Pozzolan on Mechanical Properties of Geopolymer Concrete
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As an alternative to Ordinary Portland Cement (OPC), the alkali-activated binders have been developed with better technical characteristics and more extended durability. The Alkali-Activated Iraqi Natural Pozzolans (AANP) could produce geopolymer cementation building materials and make them ecologically acceptable. The primary advantage of geopolymer cement is that it has a lower environmental effect that contributes to it. The engineering characteristics of geopolymer concrete produced using activated Iraqi natural Pozzolan are summarized in this research. The mechanical properties, modulus of elasticity, and ultrasonic pulse velocity of various concrete mixes were determined via experimental study. The impact of essential variables like w

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Effect of Magnesium Addition on Corrosion Resistance of Aluminum -17%Silicon Alloy
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The electrochemical behavior of Al-17%Si alloy is investigated in 3.5wt% NaCl solution. Many alloys with addition of the different wt% magnesium metal of  1wt%, 2%, 3wt% ,4.5wt% ,and 9wt% were prepared by gravity die casting . The microstructures of prepared alloys were examined by optical and SEM microscopes. Corrosion behavior was investigated by using potentiostat instrument under static potentials test and corrosion current was recorded to determine corrosion resistance of all prepared samples. It was found that the addition of Mg metal improves the corrosion resistance of Al-17%Si alloy in 3.5%NaCl solution. The alloy containing 1%Mg shows less corrosion rate than the others while the alloys containing 4.5%Mg, 9%Mg content have

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Publication Date
Fri Dec 01 2023
Journal Name
Civil And Environmental Engineering
Influence of Different Factors on Permanent Deformation of Hot Asphalt Concrete Mixtures
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The performance of flexible pavements is significantly impacted by the permanent deformation (rutting) of asphalt pavements. Rutting shortens the pavement's useful service life and poses significant risks to those using the highway since it alters vehicle handling characteristics.. The aim of this research is to evaluate the permanent deformation of asphalt mixtures under different conditions,to achieve this aim 108 cylindrical specimens has been prepared and tested under repeated loading in uniaxial compression mode. Five factors were considered in this research, these factors represent the effect of environmental condition and traffic loading as well as mixture properties, they include testing temperature, loading condition (stress level

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Publication Date
Sun Jul 01 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
STUDY ON DIVERSITY OF BEES (HYMENOPTERA, APOIDEA) FROM DIFFERENT REGIONS OF IRAQ
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    The fauna of bees (Hymenoptera, Apoidea) from different regions of Iraq is surveyed in this study; there were 16 species, 13 genera that belong to four families which are collected in this investigation.

 

    Also, all the species that are recorded for Iraq in previous investigations are revised; totally there are 110 species, 32 genera belonging to  five families: Apidae, Andernidae, Colletidae, Halictidae and Megachilidae were listed.

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The features of the linguistic and cultural component in teaching Russian language to Arab students: Особенности лингвокультурологической составляющей в преподавании русского языка арабским учащимся
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The author addresses the issue of the linguoculturological component in the process of teaching Russian to Arabic students, focuses on the peculiarities of the national character of students. The author also refers to the long-standing ties of Russian and Arab cultures, thus emphasizing the relevance of this aspect for the current state and situation of the Russian language in Arab countries.

Автор статьи обращается к вопросу лингвокультурологической составляющей в процессе преподавания русского языка арабским студентам, останавливается на особенностях национального хара

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