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 des

This study was conducted to estimate some heavy metals cadmium, lead, nickel and iron in 15 samples of Iraqi honey with 3 replicates for each sample which were collected from apiaries near potential contamination areas in five Iraqi governorates, including Baghdad, Karbala, Babylon, Diyala and Salah al-Din. The atomic absorption technique was used to estimate the concentrations of heavy metals, the results showed that there were significant differences at (P≤0.05) between the concentrations of these elements in the honey samples, the highest concentrations of cadmium 0.123 mg/kg were recorded in Baghdad, near the petrochemical production complex, lead 4.657 mg/kg and nickel 0.023 mg/kg in Babylon near the power plant, iron was

This work investigates experimentally the effect of using a skirt with a square foundation of 100 mm width resting on dry gypseous soil (i.e., loose soil with 33% relative density), and subjected to an inclined load. Previous works did not study the use square skirted foundation rested on gypseous soil and subjected to inclined load. The investigated soil was brought from Tikrit city with 59% gypsum content. Standard physical and chemical tests on selected soil were carried out. Model laboratory tests were carried out to determine the effect of using a skirt with a square foundation on the load-settlement behavior of gypseous soil and subjected to inclined load with various Skirt depth (Ds) to foundation width (B) ratio

In this study, silver nanoparticles (AgNPs) were synthesized using a cold plasma technique and a plasma jet. They were then used to explore how photothermal treatment may be used to treat lung cancer (A549) and normal cells (REF) <i>in vitro</i>. The anti-proliferative activity of these nanoparticles was studied after A549 cells were treated with (AgNPs) at various concentrations (100&#37;, 50&#37;, or 25&#37;) and exposure times (6 or 8 min) of laser after 1 h or 24 h from exposed AgNPs. The highest growth inhibition for cancer cells is (75&#37;) at (AgNPs) concentration (100&#37;) and the period of exposure to the laser is (8 min). Particle size for the prepared samples varied according to the diameter o

Nutrient enrichment of Sawa lake water was made using different nitrogen and phosphorus concentrations during autumn and spring at three stations. Different concentrations of nitrogen, phosphorus and N: P ratios were used to test variations in phytoplankton population dynamics. Nitrogen at a concentration of 25 µmole.l-1 and N: P ratio of 10:1 gave highest phytoplankton cell number at all stations and seasons. A total of 64 algal taxa dominated by Bacillariophyceae followed by Cyanophyceae and Chlorophyceae were identified. The values of Shannon index of diversity were more than one in the studied stations.

This research examines the issue of Internet banking services and their impact on customer's perceived value to know the potential of Iraqi commercial Banks to provide Internet banking services as well as determine the customer's level of perception of the value of such services. The research aims to demonstrate the effect that Internet banking services have on the customer's perceived value and to find how online banking services can be used to add value that the customer perceive. The main findings were that research sample banks don't have a sophisticated network of electronic Windows through which banking services are provided to allow customers to manage their accounts, and perform various operational operations through the

Abstract : Tin oxide SnO2 films were prepared by atmospheric chemical vapor deposition (APCVD) technique. Our study focus on prepare SnO2 films by using capillary tube as deposition nozzle and the effect of these tubes on the structural properties and optical properties of the prepared samples. X-ray diffraction (XRD) was employed to find the crystallite size. (XRD) studies show that the structure of a thin films changes from polycrystalline to amorphous by increasing the number of capillary tubes used in sample preparation. Maximum transmission can be measured is (95%) at three capillary tube. (AFM) where use to analyze the morphology of the tin oxides surface. Roughness and average grain size for different number of capillary tubes have b

The research aims to study the effect of adding (Li2O) to an alkaline glaze containing (K2O, Na2O). Although all the alkaline oxides have common properties, each oxide has something that distinguishes it. The molecular weight of (Li2O) is two times less than that of (Na2O) and three times that of (K2O). Therefore, it is added in small proportions. In addition, it is a very strong flux, so it is not used alone, but rather replaces a part of other alkaline oxides. It was added to an alkali glass that matured at a temperature of 980CO in proportions (2.0,1.4,1.2,0.8,0.4%) instead of (Na2O), using lithium carbonate (Li2CO3) as an oxide source. The glazes mixtures were applied to a white pottery body, and the samples were fired and cooled acc

Sb2S3 thin films have been prepared by chemical bath deposition on a glas sub Absorbance and transmittance spectra were recorded in the wavelength range (30-900) nm. The effects of thickness on absorption coefficient, reflectance, refractive index, extinction coefficient, real and imaginary parts of dielectric constant were estimated. It was found that the reflectivity, absorption coefficient , extinction coefficient, real part of dielectric constant and refractive index, all these parameters decrease as the thickness increased, while the imaginary part of the dielectric constant increase as the thickness incre