The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.

The results of this study conclude that there is a

    The Constitution of the Republic of Iraq for the year 2005, in force and following most of the previous Iraqi constitutions and the constitutions of the Arab countries, states that Arabic is the official language of the state.  Recognition of the great and lofty status of it, it is the language sanctified by the Creator (Almighty), by choosing a language not written by Heaven and the dominant of them all (the Holy Quran).  In addition, it is also the endowment of lingual to the seal of his prophets and the leader of his messengers, the greatest Prophet Muhammad bin Abdullah (peace be upon him).  Moreover, this is what questioned the study of the rules of this constitutional demarcation of the Arabic lang

objective of this research is to identify some of the obstacles that face secondary school teachers of the Arabic language courses in using modern teaching methods in class.

The research focuses on secondary school teachers of the Arabic language courses at the central region of Nineveh Governorate for the school year (2008-2009). 30 teachers out of 792, were randomly chosen to apply the research tool upon.

To fulfill the objective of this research, the researcher first surveyed a number of teachers , he then identified four categories of obstacles; obstacles related to school administrative system and environment, the teacher, courses and pupils, and the nature of teaching method

0

The aim of the research is to know the level of mental motivation among students of the Arabic language departments in the Faculties of Education in the universities of Baghdad Governorate and its relationship to their attitudes towards the profession, and the level of orientation towards the profession among students of the Arabic language departments in the Faculties of Education. And the correlational relationship between mental motivation and career orientation among students of Arabic language departments in the Faculties of Education, and the current research is determined by students of Arabic language departments in the Faculties of Education and the universities (Education Ibn Rushd-  University of Baghdad, Education- &nbsp

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

Аннотация

Взгляд на пол как на комплексное социальное отношение означает,что роль женщины в истории следует рассматривать не просто как новый для исторической науки предмет исследования, а как обойденный вниманием ученых вопрос об отношениях между людьми или группами людей.

Женщина играет особую и важную  роль в обществе , даже скажут ,что она половина нашего общества ,поэтому она яв

The field of Optical Character Recognition (OCR) is the process of converting an image of text into a machine-readable text format. The classification of Arabic manuscripts in general is part of this field. In recent years, the processing of Arabian image databases by deep learning architectures has experienced a remarkable development. However, this remains insufficient to satisfy the enormous wealth of Arabic manuscripts. In this research, a deep learning architecture is used to address the issue of classifying Arabic letters written by hand. The method based on a convolutional neural network (CNN) architecture as a self-extractor and classifier. Considering the nature of the dataset images (binary images), the contours of the alphabet