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 recent years, it has been evident that searching for alternative methods with low-price and eco-friendly features that produce high-quality adsorbents is in high demand. In the present work, Rice husk from Iraqi rice named (Amber) had been used as the primary source to produce rice husk ash (RHA) for the removal of the antibiotic metronidazole (Flagyl) from water. After optimum drying of rice husk, rice husk ash (RHA) was obtained at 600 °C using an electric oven. RHA has been investigated for properties using X-ray diffraction (XRD), porosity, and surface area (SA). The experimental work adsorption data were optimized to evaluate Langmuir and Freundlich constants. The thermodynamic parameters likely a change in Gipp's energy (ΔG),
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As a result of the growth of economic, demographic and building activities in Iraq, that necessitates carrying out geotechnical investigations for the dune sand to study behavior of footings resting on these soils. To determine these properties and to assess the suitability of these materials for resting shallow foundation on it, an extensive laboratory testing program was carried out. Chemical tests were carried out to evaluate any possible effects of the mineralogical composition of the soil on behavior of foundation rested on dune sands.
Collapse tests were also conducted to trace any collapse potential. Loading tests were carried out for optimum water content and different shapes of footing. Loading test recommends manufacturing o
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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.
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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.
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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
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Enterotoxin of Vibrio cholerae was extracted by cooling centrifuge at 6.000 rpm for 30 minntes. and filtrated by using milipore filter (0.22 ?m). The effect of crude enterotoxin on phagocytosis was studied by measuring the phagocytic index for 20 blood sample which were collected from healthy people and treated with enterotoxin in addition to control samples. From the results we found that phagocytic index of blood sample which were treated with enterotoxin was 42.9% while the phagocytic index of control blood samples was 64%. This means that there is a negative effect for the enterotoxin resulted from vibrio choleaa on the activity of phagocytic index.
Leishmaniasis is a widespread parasitic disease caused by Leishmania parasite, this disease considers a major health problem among worldwide. Treatments available are expensive or with cytotoxic side effect. This study was aimed to investigate the effect of an herbal new compound, called artemisinin, derived from a Chinese plant called Artemisia annua. Various concentrations were studied in vitro against L. tropica amastigotes by chamber counting to investigate its effect on the proliferation of promastigotes. Three incubation periods were adopted (24, 48, 72) hours. The results showed a significant decrease in surviving promastigotes, in parallel with the normal parasite count of untreated promastigotes, along the periods studied. Th
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