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The reality of the application of cost accounting system in the contracting institutions in the kingdom of Saudi Arabia
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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 need for cost data in the contracting institutions in Saudi Arabia, and these institutions are able to bear the cost and burdens of this system, but these institutions do not care to implement the cost accounting system in a systematic and sound manner, or for the purpose of helping them in the management of their administrative and achievement goals, growth and development. Remarkably, the problems and obstacles that prevent the implement- ation of this system is the failure to recognize the concept and nature of this system and the benefits that will be achieved by its application by the owners and management of these institutions.

The main recommendations were to raise awareness of the application of cost accounting system in the Kingdom's contracting institutions, to implement modern and computerized cost programs in a sound and systematic manner and to define the objective of implementing this system. Also, the relevant bodies of the contracting institutions should provide assistance and advice to serve and enhance the chances of applying the cost accounting system.

 

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Publication Date
Wed Jul 01 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Detection of the Early Cardiac changes of hypertension by Echocardiography
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Background: Hypertension causes changes on the cardiac performance, and this effect is more
profound on the LV where systolic high pressure is present.
Patients and Methods: We studied 30 patients (14 females and 16 males of average age of
54.8±13.5) with hypertension and 20 normal individuals, the control group (age range 45.6±17.8, 11
females and 9 males). Measurements of early filling velocity E, late filling velocity A at atrial
contraction and ejection fraction were taken, also isovolumetric relaxation, and contraction times
and ejection times were taken. MPI myocardial performance index was calculated.
Results: Results shows a significant increase in the isovolumetric relaxation time IRT (30%),were
IRT for

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Publication Date
Thu Jan 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Homomorphism of Cubic bipolar ideals of a KU-semigroup
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The idea of a homomorphism of a cubic set of a KU-semigroup is studied and the concept of the product between two cubic sets is defined. And then, a new cubic bipolar fuzzy set in this structure is discussed, and some important results are achieved. Also, the product of cubic subsets is discussed and some theorems are proved. 2010 AMS Classification: 06F35, 03G25, 08A72.

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Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study of the Factors Affecting Cells of Sodium Chlorate Production
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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Prediction of Biodegradability Possibility for Sewage of the Dairy Industry
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he dairy industry is one of the industrial activities classified within the food industries in all phases of the dairy industry, which leads to an increase in the amount of wastewater discharged from this industry. The study was conducted in the Abu Ghraib dairy factory, classified as one of the central factories in Iraq, located in the west of Baghdad governorate, with a design capacity of 22,815 tons of dairy products. The characteristics of the liquid waste generated from the factory were determined for the following parameters biological oxygen demand (BOD5), Chemical oxygen demand (COD), total suspended solids (TSS), pH, nitrate, phosphate, chloride, and sulfate with an average value of (1079, 1945, 323, 9.2, 24, 2

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Publication Date
Sun Dec 27 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Investigation of the Aerial Part of Iraqi Convolvulus arvensis
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Convolvulus arvensis is a species of bindweed that is rhizomatous and is in the morning glory family (Convolvulaceae) native to Europe and Asia. The plant is naturally grown in Iraq. The plant was reported to be used in traditional medicine from as early as 1730s.

The Aerial parts of Convolvulus arvensis were macerated in 80% ethanol for 6 days. The concentrated extract was partitioned with n-hexane, chloroform, ethyl acetate- and n-butanol successively. The n-hexane and ethyl acetate, fractions were examined for the presence of phytochemicals by thin l

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Historical Value of Dickens’s A Tale of Two Cities
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In "historical" fiction, characters that never really existed, give expression to the impact of historical events on the people who really did live through them. The result is not history, as an accurate record of actual events, but fiction in which an earlier age is rendered through the personal joys and sufferings of characters. This paper
aims at investigating the historical realities presented in Dickens’s A Tale of Two Cities.

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Humidity on Superconducting Phase of Bi-2223
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  The ceramics specimens as superconducting phase (Bi2PbxSr2Ca2Cu3O10+δ) with different concentrations of Pb from (0.0-0.5) were prepared by solid-state reaction method. Superconducting samples were exposed to high humidity (RH 75% at 25ºC) for seven weeks time interval. The humidity has a negative effect on the transition temperature of superconductor phase .It destroys the superconducting phase and the samples were converting to insulator.  
 

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Publication Date
Fri Jun 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Effect of the Mechanical and Thermal Stresses of Rotating Blades
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         Rotating blades are the important parts in gas turbines. Hence, an accurate mathematical estimation (F.E.M) of the stresses and deformations characteristics was required in the design applications to avoid failure. In recent year’s there are researchers interest in the effect of temperature on solid bodies has greatly increased, The main of this study investigated the thermal and rotational effects.  So, the thermal stresses due to high pressure and temperature are studies, also determine the steady state stresses and deformations of rotating blades due to mechanical effect. Many parameters such as thickness and centre of rotating are investigated in this paper. The

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Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Transportation Engineering
Effect of nanomaterials on the durability of hot mix asphalt
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Geological Journal
Assessment of the Contamination of Baghdad Soils with Lead Element
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The present study aims to study the content and spatial distribution of lead (Pb) contamination in the soils of some Baghdad cities (Middle of Iraq). Twenty soil samples were randomly collected from different land-use in the studied area at a depth between 5 to 30 cm. Ten samples are collected from Al-Rissafa side areas (Adhamiya, Al-Wazeeria (Battery Manufacturer), Shikh Omer, Ziyouna, Karada, Shaab, Sadr city, Al-Za’franiya, Al-Dora expressway, and Alselikh ) and other ten samples are collected from Al-Krakh side areas Al-Dora, Al-Masafi junction, Al-Dora, Sayidia, Al-Salam university college, Al-Bayaa (Industrial District), Jehad, Amirya, Abu Ghraib, Al-hurriya, and Kadhimiya. The soil samples have been analyzed for the lead (P

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