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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
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of selection of employee's strategy on human capital/ (Field research at the University of Baghdad)
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Abstract:

This research aims to know the reflection of selection of employees strategy dimensions ( selection of employees strategy standards, procedures selection of employees strategy , efficiency based on a selection of employees strategy) on human capital (knowledge, skills, abilities) in a sample of Lecturers consists of (Deans and assistants and heads of departments) in ( Baghdad University) included nine colleges and university president as total sample size (54), which represent almost 50% of the total research community of 116, was used in the light of the objectives of the research descriptive and analytical approach, has been a resolution main tool for data collection as well as the interview p

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
The Role of Serum Chitinase-3-Like 1 Protein (YKL-40) Level and its Correlation with Proinflammatory Cytokine in Patients with Rheumatoid Arthritis
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Chitinase-3-like 1 protein (YKL-40) is a glycoprotein primarily produced in the arthritic joint and plays a crucial role in inflammatory processes. The aim of the study is to establish the role of YKL-40 as a biomarker for rheumatoid arthritis (RA) compared to proinflammatory biomarkers and disease activity. The study included 58 patients and 18 control. Diseases activity score (DAS-28) and clinical disease activity index (CDAI) were measured. Serum level of YKL-40, tumor necrosis factor-α (TNF-α), interleukin-1B (IL-1β), erythrocyte sedimentation (ESR), rheumatoid factor (RF), C-reactive protein (CRP), and anti-citrullinated protein antibody (ACPA) were assessed. The results showed that the median serum YKL-40 level which was 5.42 

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Publication Date
Wed Apr 01 2009
Journal Name
Journal Of Educational And Psychological Researches
واقع خدمة الانترنت من وجهة نظر المستفيدين( دراسة تحليلية)
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 على الرغم من تحقق ثورة هائلة وطفرة نوعية في مجال تكنلوجيا الاتصالات في دول العالم الا ان بلدنا كان محروما من التمتع بهذه التقنيات الحديثة في ظل النظام السابق, وبعد سقوط النظام ووجود بحبوحة من الحرية، دخلت الكثير من هذه التقنيات الى العراق ومنها الموبايل والانترنيت وغيرها من وسائل الاتصال المتطورة.

ويقول (Smith & Fletcher, 2001) في كتابهما Inside Information

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Paraphilia in Iraq, a general sketch A study in the sex clinic, at Al-Rashad teaching mental hospital
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Background; paraphilias were studied in the sex
clinic, at Al-Rashad teaching mental hospital, in the
years 2009-2010, a subject never touched before in the
field of psychiatry in Iraq.
Aims of the study :
1-to identify the prevalence of types and number of
paraphilias in those patients.
2-to study the relationship of paraphilias with
sociodemographic factors of the patients.
Patients and methods; using the diagnostic criteria of
DSM IV TR, 52 patients from the outpatient sex clinic
at Al-Rashad mental hospital, collected and studied (41
males and 11 females).
Results; the ratio of men to women was 3.7 : 1, the
majority of our sample was in the age range of 21-30
years (36.35%), with a limited

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Publication Date
Sun May 01 2022
Journal Name
World Economics & Finance Bulletin
PLANNING BUDGETS AND THEIR ROLE IN CONTROLLING COSTS ELEMENTS APPLIED RESEARCH IN THE GENERAL COMPANY FOR FOOD PRODUCTS
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Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes

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Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
The association between Toxoplasma gondii seropositive status and diabetes mellitus in obese and non-obese subjects in Baghdad
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Anti-Toxoplasma gondii seropositive status among obese and diabetic patients has recently attracted substantial attention. The objective of this study was to assess the seropositive rate of T. gondii and its relation to high body mass index (BMI), diabetes, and metabolic syndrome among participants (n=100) who attended Al-Kadhimiya Teaching Hospital, Baghdad-Iraq. An observational analytical study was conducted from October 2019 to March 2020. Participants were divided into three groups based on their BMI; obese (n=38), overweight (n=32) and normal (n=30). In addition, they were divided into diabetic (n=45) and non-diabetic (n=55) based on clinical examination, laboratory examination, and medical interview. Another clas

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Publication Date
Sun Jan 01 2017
Journal Name
Iosr-jdms
The Effect of Fixed Orthodontic Appliances on Gingival Health
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Publication Date
Fri Mar 14 2003
Journal Name
Journal Of Engineering
Slope Stability of Embankments by the Finite Element Method
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Publication Date
Tue Sep 11 2018
Journal Name
Association Of Arab Universities Journal Of Engineering
Estimation of the Total Dissolved Salts by Hydrometer Test
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Publication Date
Mon Jan 13 2025
Journal Name
Basic Education College Magazine For Educational And Humanities Sciences
Developing the design structure of Iraqi children magazine covers
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