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

     Deep learning (DL) plays a significant role in several tasks, especially classification and prediction. Classification tasks can be efficiently achieved via convolutional neural networks (CNN) with a huge dataset, while recurrent neural networks (RNN) can perform prediction tasks due to their ability to remember time series data. In this paper, three models have been proposed to certify the evaluation track for classification and prediction tasks associated with four datasets (two for each task). These models are CNN and RNN, which include two models (Long Short Term Memory (LSTM)) and GRU (Gated Recurrent Unit). Each model is employed to work consequently over the two mentioned tasks to draw a road map of deep learning mod

Highly plastic soils exhibit unfavorited properties upon saturation, which produce different defects in engineering structures. Attempts were made by researchers to proffer solutions to these defects by experimenting in practical ways. This included various materials that could possibly improve the soil engineering properties and reduce environmental hazards. This paper investigates the strength behavior of highly plastic clay stabilized with brick dust. The brick dust contents were 10%, 20%, and 30% by dry weight of soil. A series of linear shrinkage and unconfined compression tests were carried out to study the effect of brick dust on the quantitative amount of shrinkage experienced by highly plastic clay and the undra

The Invar effect in 3D transition metal such as Ni and Mn, were prepared on a series composition of binary Ni_1-xMn_x system with x=0.3, 0.5, 0.8 by using powder metallurgy technique. In this work, the characterization of structural and thermal properties have been investigated experimentally by X-ray diffraction, thermal expansion coefficient and vibrating sample magnetometer (VSM) techniques. The results show that anonymously negative thermal expansion coefficient are changeable in the structure. The results were explained due to the instability relation between magnetic spins with lattice distortion on some of ferromagnetic metals.    

The use of external posttensioning technique for strengthening reinforced concrete girders has been considerably studied by many researchers worldwide. However, no available data are seen regarding strengthening full-scale composite prestressed concrete girders with external posttensioned technique under static and repeated loading. In this research, four full-scale composite prestressed I-shape girders of 16 m span were fabricated and tested under static and repeated loading up to failure. Accordingly, two girders were externally strengthened with posttensioned strands, while the other two girders were left without strengthening. The experimental tests include deflection, cracking load, ultimate strength and strains at midspan, a

Through an experimental program of eighteen specimens presented in this paper, the bond strength between reinforcing bar and rubberized concrete was produced by adding waste tire rubber instead of natural aggregate. The fine and coarse aggregate was replaced in 0%, 25%, and 50% with the small pieces of a waste tire. Natural aggregate replacement ratio, rebar size, embedded rebar length, the rebar yield stress of rebar, cover, and concrete compressive strength were studied in this investigation. Ultimate bond stress, bond stress-slip response, and failure modes were presented. The experimental results reported that a reduction of 19% in bond strength was noticed in 50% replaced rubberized concrete compared with convention

This research presents experimental and theoretical investigation of 15 reinforced concrete spliced and nonspliced girder models. Splices of hooked dowels and cast in place joints, with or without strengthening steel plates were used. Post-tensioning had been used to enhance the splice strength for some spliced girders. The ANSYS computer program was used for analyzing the spliced and non-spliced girders. A nonlinear three dimensional element was used to represent all test girders. The experimental results have shown that for a single span girder using steel plate connectors in the splice zone has given a sufficient continuity to resist flexural stresses in this region. The experimental results have shown that the deflection of hooked do

Although a great deal of works has been done on the area of capital structure and dividend policy, there is still insufficient knowledge of how these policies affect stock prices. This shortcoming may have been originated from the separation between both policies when investigating their effect on stock prices. Based on this point, this research adopts a new technique (completely randomized design), to combine the effect of capital structure and dividend policy on stock prices rather than separating between them. The study used panel based regression analysis depending on the sample of 30 service and industrial Jordanian firms for the period of 2001-2010. The result of test hypotheses found the following; 1) dividend payout has a