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.
Background: Understanding the risk factors associated with injuries at workplace is an essential element to design and implement preventive measures for such injuries which are a significant source of disability, death and socioeconomic losses worldwide.
Objectives: describe cases of occupational injuries with respect to person- place- time model.
Materials and methods: Cross-sectional study done from October 2013 to October 2014 carried on 467 records of occupational injuries kept in the National Center for Occupational Safety and Health for the years 2011-2013.
Results: Ahigher proportion of reported occupational accidents occurred in young male workers, during day time and among primary school graduat
This study titled “digital addiction and its relationship to social isolation among children in the autism spectrum from the point of view of their parents” in which the
researcher addressed an important topic which is knowledge of digital addiction in a
child with autism spectrum and its relationship to social isolation in them.
The study aimed to dhed the light on the digital addiction in a spectrum child Autism
from the point of view of their parents، by knowing the extent of addiction of children
in the autism spectrum، and identifying the relationship between electronic addiction and the social isolation of children in the autism spectrum.The study presented
several hypotheses،
Abstract
The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the eco
... Show MoreVictorian age is known as a time of perpetual change. It is a time of new industrialization, increased urbanization and new technology. Therefore, one of the strongest undercurrents of this is the position of women. Woman at that time was viewed as “an angel in the house” especially this who belongs to the upper-middle class. She is described in such term because she spends much time in her domestic domain. Therefore, she should be passive, obedient and dependent. Despite the Victorian society contains several classes; women are defined under two labels: the angel and the demon or the whore. The angel woman can be any woman from the lower middle class to the aristocracy, while the whore refers to any working class woman. The differen
... Show Moreحزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013
The objective of this research is to analyze the relationship between the Factors of critical success and sustainable competitive advantage, and I have tested Search Company Mu'tasim General Contracting, through applied on a sample of (90) manager, engineer and project manager, spread over sections and the company's projects surveyed. has been selected sector construction industry as one of the sectors vital and important that play a major role in the advancement of Iraq's infrastructure under the current circumstances, which epresent a set of Projects are Mu'tasim General Contracting construction imple
... Show MoreDensities of double salt [(NH4)2Fe(SO4)2.6H2O] dissolved in distilled water and in ethylene glycol at three temperatures (298.15,303.15 and 308.15)k have been utilized to calculate the apparent molar volume , limiting apparent molar volume ,experimental slop . These results provide as information about solute-solvent, solute-solute interaction and structure-forming, structure-breaking tendency from partial molar expansibility .
The Arab realized that proverbs and their stories had a great literary and linguistic significance, accordingly, they collected them from their sources and wrote them down. Thus, researchers went in studying them in different directions. The aim of the present research is thus to study the stories of proverbs in the Holy Qur’an, Prophet’s hadiths, and in the sayings of Arabs. Such a study helps to show the extent of the relevance of their stories to the proverbs, their literary values, the points of convergence between them and what they highlight, and the extent of their proximity to reality. It further helps to determine the factors that contributed to the transformation of Quranic verses, Prophet’s hadiths, and some phrases of s
... Show MoreIn this research, we have measured specific activity concentrations in five samples for raw materials used in ceramic industry in AL-Ramadi ceramic factory by using (HPGe) detector. The results have shown that, the average specific activity, for 238U, 232Th and 40K are equal to (18.300±6.4 Bq/kg), (17.988±6.1 Bq/kg), (167.952±63.5 Bq/kg), respectively. In order to assess the radiological hazards of the radioactivity in samples, radium equivalent activity, absorbed gamma dose rate, indoor and outdoor annual effective dose rates, gamma Index and both (external and internal) hazard effects have been calculated. All results were found to be less than the allowed global limit given by (UNSCEAR, 2000).
... Show Moreالمواقف افي الدول العربية قراءة تحليلية في مواقف لدولية من التغيير (الولايات المتحدة - الاتحاد الاوروبي - روسيا)