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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
Sat Jun 24 2023
Journal Name
Arab World English Journal
Humor in The Stand-Up Comedy You Wanna Hear Something Crazy?: A Universal Pragmatic Study
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Humor is an interesting phenomenon that has been studied widely, yet it is considered a universal trait that cannot be an old subject for a study. This study is conducted to investigate humor from a universal pragmatic lens in a stand-up comedy show, namely, You Wanna Hear Something Crazy?. It aims to study humor as a coin with two sides, the production side and the understanding side. To achieve the aim of the study, the researchers use an eclectic contains Grice’s CP model (1975) and Habermas’s UP model (1979, 1984, 1987, 1998). The study has noted that while using the observance and the non-observance of the cooperative maxims to produce humor, the universal validity claims of truth, sincerity, and normative rightness for rea

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
ESTIMATION THE 7 AND 28- DAY NORMAL COMPRESSIVE STRENGTH BY ACCELERATED TEST METHODS IN CONCRETE
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Curing of concrete is the maintenance of a satisfactory moisture content and temperature for a
period of time immediately following placing so the desired properties are developed. Accelerated
curing is advantages where early strength gain in concrete is important. The expose of concrete
specimens to the accelerated curing conditions which permit the specimens to develop a significant
portion of their ultimate strength within a period of time (1-2 days), depends on the method of the
curing cycle.Three accelerated curing test methods are adopted in this study. These are warm water,
autogenous and proposed test methods. The results of this study has shown good correlation
between the accelerated strength especially for

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Publication Date
Fri Feb 28 2020
Journal Name
Neuroquantology
Studying the Swarm Parameters and Electron Transport Coefficients in N2– CH4 Mixtures Using BOLSIG+ Program
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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Seismic Effects and Static Analysis for the Artificial Damped Outrigger Systems in Tall R.C Buildings
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This paper studies the combination fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. It works by connecting the central core, comprising either shear walls or braced frames, to the outer perimeter columns.

     The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model, and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximum lateral load at the top of the building is calculated, and  this load  w

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Publication Date
Thu Oct 21 2021
Journal Name
Physical Review E
Lattice Boltzmann method with moment-based boundary conditions for rarefied flow in the slip regime
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Publication Date
Wed Aug 30 2023
Journal Name
Al-kindy College Medical Journal
Serum Pseudocholinesterase as a Biomarker in the Differentiation between Gastric Cancer and Benign Gastric Diseases
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Background: Worldwide gastric cancer is the fifth most common cancer with poor prognosis. In early stages, it is hard to distinguish gastric cancer from benign gastric diseases, resulting in delayed diagnosis. There is a need to develop a biomarker for differentiating between gastric cancer and benign gastric diseases. Serum cholinesterase is synthesized in liver and released into plasma, and it has an important role in oncogenesis.

Objectives: To determine the correlation between serum cholinesterase activity and gastric cancer, in comparison to benign gastric diseases.

Subjects and Methods: A case control study carried out at Medical City Direct

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Publication Date
Tue Jan 01 2019
Journal Name
Annals Of Medicine And Surgery
The prevalence and correlation between subclinical hypothyroidism and gall stone disease in Baghdad teaching hospital
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Publication Date
Wed Sep 15 2021
Journal Name
Arab World English Journal
How Impoliteness Is Portrayed in a School Context: The Marva Collins as a Case Study
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The present study attempts to examine verbal/nonverbal impoliteness in the classroom interaction and outside it in one of the movies, namely, The Marva Collins. Impoliteness, which is significantly studied within pragmatics, is a negative attitude towards particular behaviors. It always presumes to have emotional concerns for at least one participant who has caused it. This study is an attempt to examine verbal/nonverbal impoliteness in The Marva Collins movie. The study aims to investigate the different types of impoliteness strategies used in the four selected scenes and find out whether the speaker’s status has anything to do with the types of impoliteness. Besides, the functions performed are also examined by following a qual

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Publication Date
Mon Mar 13 2017
Journal Name
International Journal Of Healthcare Management
Theories and factors applied in investigating the user acceptance towards personal health records: Review study
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Publication Date
Thu Mar 05 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Special exercises with ropes, rubber bullets and their impact in some biomechanical variables in the 100m hurdles ran for juniors
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