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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
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparative Development between the Asian Tiger Crisis and the Mortgage Crisis
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Financial crisis is one of the topics that have attracted the interest of researchers in recently. The research focused on the issue of the crisis of the Asian Tigers and the mortgage crisis and comparing them in terms of causes and repercussions. It may meet most of the financial crises in many of its causes, factors, roots and results in the advanced and the developing countries. This crisis has its own pattern and its causes and nature and it is characterized by a crisis of cash liquidity and the collapse of many banks and declare bankruptcy and a sharp decline in stock prices and indices of the stock market and so far the common denominators among the causes but does not mean this There are differences between the financial c

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Russian foreign policy towards the Arab Gulf For the post-2001
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The Russian foreign policy of the post-cold-war era faced dilemmas in the light of the international and regional realities of the disintegration of the Soviet Union and the formation of a new unipolar international order led by the United States of America. Thus, Russian foreign policy-making was divided over the nature of the foreign policy to be followed. The achievement of the Russian goals, especially as the objectives of Russian foreign policy have been set within the framework of trying to regain the status and leading role, as well as the establishment of some fundamental changes to be consistent with the new international situation of the post-one The Russian Federation has adopted in the sphere of its foreign policy to the vari

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Planning the main production tables using the correct binary programming method
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This research include building mathematical models for aggregating planning and shorting planning by using integer programming technique for planning master production scheduling in order to control on the operating production for manufacturing companies to achieve their objectives of increasing the efficiency of utilizing resources and reduce storage and  improving customers service  through  deliver in the actual dates and reducing delays.

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
PROPOSED STANDARDS FOR EVALUATING THE EDUCATIONAL VIDEO ON THE SOCIAL MEDIA
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In the spreading of the Internet, mobile smart devices, and interactive websites such as YouTube, the educational video becomes more widespread and deliberative among users. The reasons for its spread are the prevalence of technologies, cheap cost, and easy to use. However, these products often lack to the distinction in video production. By following videos of an educational channel on YouTube, some comments found to discuss the lack of the content presented to motivate the learners, which lead to reduce the viewers of the videos. Therefore, there is an important decision to find general standards for the design and production of educational videos. A list of standards has been drawn up to help those interested in producing educational

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
The Land Use and Land Cover Classification on the Urban Area
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     The Land Use/ Land Cover (LULC) is an essential application in many remotely sensed projects and problems. Land use is simply man-made objects such as urban, road complex targets, etc., while land covers are defined as any target and phenomenon that appear neutral. The LULC study is essential for all current and future engineering projects, as it shows the nature of the land's components, which is evident in studying and modernizing residential areas. One of the essential operations for studying LULC is the heterogeneity detection and classification calculations of satellite images and topographic maps. A part of the Baghdad, Iraq region was selected for the Landsat satellite group at different periods to detect variance and mak

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Sgrafitto’s technique and its impacts on the contemporary ceramic art
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The current study deals with one of the ancient and modern techniques of ceramic art, which has evolved dramatically. This technique is interested in the muddy Body and its coloring, rather than interesting in the coloring of the layer on the surface of the glass port on the ceramic object. It is classified as ceramic techniques of the single heartburn, where use many coloring oxides. As well as, the use of (Pigment), which is often made of metal compounds, or metal oxides such as iron and manganese, copper and cobalt and more others.
The first chapter includes the problem, the importance, the goal, and the boundaries of the study. In addition, focuses on determining the terms such as (Sgrafitto). The second chapter consists of two to

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Determination the Heating Rate and the Characteristic Age for Pulsars Stars
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Pulsar stars are rotating Neutron stars can be divided into two types Millisecond and Normal Pulsars. In this work the magnetic field are concentrated depends on the period (P), and Period derivative (P) for a sample Normal, Millisecond and Radio stars which adopted. In addition, the values of spin down luminosity and Heating rate are determined by depending on (Ostriker and Gunn) model. The results showed that older Millisecond define as having greater ages specified how long pulsars lives at that ages very long period pulsars to be observable have particularly large surface magnetic field. The results indicate that spin down of luminosity for Millisecond and Normal star must due to the main energy loss rotation axis to align with magne

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
mathematical model for segmentation of the overall planning of puplic redemption company- ministry of industry and minerals
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Abstract

The study presents a mathematical model with a disaggregating approach to the problem of production planning of a fida Company; which belongs to the ministry of Industry. The study considers disaggregating the entire production into 3 productive families of (hydraulic cylinders, Aldblatt (dampers), connections hydraulics with each holds similar characteristics in terms of the installation cost, production time and stock cost. The Consequences are an ultimate use of the available production capacity as well as meeting the requirements of these families at a minimal cost using linear programming. Moreover, the study considers developing a Master production schedule that drives detailed material and production requi

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Crossref
Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF MANAGEMENT CONTROL SYSTEMS (MCS) ON ORGANIZATIONS PERFORMANCE A LITERATURE REVIEW
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The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b

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Publication Date
Mon Apr 10 2023
Journal Name
Journal Of Oral And Dental Research
Prevalence of Temporomandibular Joint Disorder among Dental Students of the University of Baghdad
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