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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
Tue Sep 04 2018
Journal Name
Al-khwarizmi Engineering Journal
Investigation of CNC Milling Machining Parameters on Surface Roughness
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Milling Machining is a widely accepted nontraditional machining technique used to produce parts with complex shapes and configurations. The material is removed in two stages roughing and finishing, the flat end cutter removed the unwanted part of material, then finished by end mill cutter. In milling technique, the role of machining factors such as cutting depth, spindle speed and feed has been studied using Taguchi technique to find its effectiveness on surface roughness.  Practical procedure is done by Taguchi Standard matrix. CNC milling is the most conventional process which is used for removing of material from workpiece to perform the needed shapes. The results and relations indicate that the rate of feed is v

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Publication Date
Tue Jan 01 2019
Journal Name
Biochemical And Cellular Archives,
Comparison of adrenergic and antiadrenergic effects on sperm motility
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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Revive Urban Spaces on Right Side OF Mosul City
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         The living urban space is considered one of the most important elements of the success of modern cities, and it is the first mental image that is formed by people (residents and visitors) of the city , a measure of the frequency, presence and interaction of people in the spaces is an indication of the city's vitality, well-being and economic strength .

The occupation of the city of Mosul before the terrorist ISIS in 2014 and the subsequent liberation operations and the end of the war in 2017 had a great impact on the destruction of the old city on the right side and the death of its urban spaces due to the abandonment of people to it, especially the area (Al-Midan and Al-Qalayaat),

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Publication Date
Fri May 17 2013
Journal Name
International Journal Of Computer Applications
Fast Lossless Compression of Medical Images based on Polynomial
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In this paper, a fast lossless image compression method is introduced for compressing medical images, it is based on splitting the image blocks according to its nature along with using the polynomial approximation to decompose image signal followed by applying run length coding on the residue part of the image, which represents the error caused by applying polynomial approximation. Then, Huffman coding is applied as a last stage to encode the polynomial coefficients and run length coding. The test results indicate that the suggested method can lead to promising performance.

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Publication Date
Thu Jun 01 2023
Journal Name
Effect Of Dna Damage Mediating Psychosocial Stress On Aging
Effect of DNA damage mediating psychosocial stress on aging
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Adversity and psychosocial stress are involved in aging through the following pathways. psychological stress enhances the nerve system to secrete endocrine mediators (hormones). Mitochondrial respiration mediates energy production stimulated by binding to these hormones to their receptors. Energy produced by mitochondria accelerates metabolism and, in its turn, leads to increases in reactive oxygen species (ROS) of free radicals. Cellular stress and accumulation of damage can result from an excess of ROS. Accumulation of damage comprises damages in telomeric and nontelomeric DNA, in addition to mitochondrial DNA. Mitochondrial DNA damage plays an important role in increasing the pathway of p53/p21. The expression of the PGC-1α gene is inhi

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Antimicrobial activity of propolis agents on some pathogenic microbes
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The study aims to investigate the antimicrobial activity of propolis obtained from different regions of Iraq compared with that of propolis obtained from Iran. Samples were investigated for their antimicrobial activity against Staphylococcus aureus, Pseudomonas aeruginosa, Eschericha coli, Klebsiella pneumoniae, Bacillus cereus , Staphylococcus epidermidis and Candida albicans using standard antimicrobial assays. Marked variations in the antimicrobial activity of the different propolis samples were observed, the method of extraction selected gives the highest antimicrobial activity and the best alcohol concentration using in the extraction of propolis , then the crude extract of propolis showed synergistic effect with some antibiotics in

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Dopping Effect on Optical Constant of Poly (Vinyl Chloride)
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Thick films of poly(vinyl chloride)(PVC)& PVC doped with Zn(etx)2 salt complex have been prepared by cast method with fixed thickness almost (120±5) Microns. Optical studies were carried out in the wavelengths region(200-900)nm based on absorption & transmition measurement. Optical parameters such as absorption coefficient(?) ,refraction index(n) and extinction coefficient(K) were observed to be effected by adding the dopant.Electrical parameters such as real(?)& imaginary(?) part of dielectric constant were also calculated part of dielectric constant were also calculated from the optical parameters using Maxwell equation.

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Publication Date
Fri May 07 2021
Journal Name
Pakistan Journal Of Medical Sciences
Treatment options of Adolescent Gestational Diabetes: Effect on Outcome
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Objectives: Teenage pregnancy with gestational diabetes mellitus (GDM) offers a real challenge to the health system and needs a special care. We aimed to evaluate possible obstetrical and neonatal adverse events of different treatment protocols in adolescent GDM including lifestyle, metformin (MTF), and insulin. Methods: All teen pregnant women ≤ 19 years old visiting Baghdad Teaching Hospital throughout four years (from June 1, 2016 till May 31, 2020) diagnosed with GDM were included in this cohort study and followed-up closely throughout pregnancy and after delivery. Included adolescents were put on lifestyle alone during the first week of presentation. Adolescents who reached target glucose measurements were categorized i

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Publication Date
Thu Jul 31 2025
Journal Name
مجلة واسط للعلوم الانسانية
A Schizoanalytic Reading of Crimp’s Attempts on Her Life
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The concept of Assemblage appeared obviously in Postdramatic works, where a character or a text may stand as an assemblage of potentialities in the sense that it signifies unidentified subjectivity. Assemblages are constituted essentially of heterogeneous elements yet fused without specific demarcations. In order to enjoy the desired productivity at a "smooth pace," the regularities of political and societal institutionalization are disseminated. To achieve this dissemination, Deleuze-Guattari suggest an unsatiated platform of a "Body without Organs' (BwO), where desire escapes identification. Martin Crimp (b. 1956) defines his off-stage characters in Attempts on Her Life (1997), Anne, or whatever the name is, as a 'BwO', upon which

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Petroleum Science And Engineering
Nanoparticles influence on wetting behaviour of fractured limestone formation
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Nanoparticles have gained considerable interest in recent times for oil recovery purposes owing to significant capabilities in wettability alteration of reservoir rocks. Wettability is a key factor controlling displacement efficiency and ultimate recovery of oil. The present study investigates the influence of zirconium (IV) oxide (ZrO2) and nickel (II) oxide (NiO) nanoparticles on the wetting preference of fractured (oil-wet) limestone formations. Wettability was assessed through SEM, AFM and contact angle. The potentials of the nanoparticles to alter oil-wet calcite substrates water wet, was experimentally tested at low nanoparticle concentrations (0.004–0.05 wt%). Quite similar behaviour was observed for both nanoparticles at the same

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