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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
Sun Dec 25 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The correlation between CYP2C19 Polymorphisms and recurrent risk in Patients with Ischemic Stroke treated with Clopidogrel in Kurdistan region-Iraq
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    Clopidogrel is a prodrug that must be transformed into an active metabolite by hepatic cytochrome P450 (CYP) isoenzymes to prevent platelet clotting. Polymorphisms of the CYP2C19 gene can cause a reduction or complete loss of CYP2C19 enzyme activity resulting in inhibiting clopidogrel metabolism, effectiveness and increase stroke recurrence risk in ischemic stroke patients. This study aims to investigate the correlation between genetic polymorphisms in CYP2C19*2 and*3 and recurrent risk in patients with ischemic stroke taking clopidogrel 75mg in Kurdistan region –Iraq. This retrospective case-control study was carried out at Kurdistan, Erbil, Medicina medical center, and Rizgary general hospital from January 2021 to

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Publication Date
Fri May 01 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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The rubber ropes exercises affected muscle groups, which in turn affects the corners of the conditions of the body before and over the barrier where affected the time passed. To change the angle of the approaching and payment impact on passing each times the barrier 1-5. That passed over the barrier 1and gate 5 impacts on the nature of the achievement, where time has become less. Find the values of cruise missiles and other phases and stages of pitch angle other categories which it enshrines stood as compelling rejection men's 110m hurdles. Find the value of the instant messaging distances between different barriers and stages. Studies by adding rubber sling barriers race categories, measurement of kinematic variables. Emphasis on the devel

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Publication Date
Sun Nov 01 2020
Journal Name
Am J Clin Res Rev
Clinical and histopathological findings in patients with follicular dermatoses: all skin diseases starts in the hair follicles as new hypothesis
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KE Sharquie, AA Noaimi, RA Flayih, Am J Clin Res Rev, 2020 - Cited by 4

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Publication Date
Sun Nov 01 2015
Journal Name
Engineering And Technology Journal
Synthesized Cu (In, Ga) Se2 (CIGS) thin films and implementation as the active light absorbing material in photovoltaic devices (PVs)
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This review article summarizes our research focused on Cu(In, Ga)Se2 (CIGS) nanocrystals, including their synthesis and implementation as the active light absorbing material in photovoltaic devices (PVs). CIGS thin films were prepared by arrested precipitation from molecular precursors consisting of CuCl, InCl3, GaCl3 and Se metal onto Mo/soda-lime glass (SLG) substrates. We have sought to use CIGS nanocrystals synthesized with the desired stoichiometry to deposit PV device layers without high temperature processing. This approach, using spray deposition of the CIGS light absorber layers, without high temperature selenization, has enabled up to 1.5 % power conversion efficiency under AM 1.5 solar illumination. The composition and morphology

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the Effect of Bone Morphogenetic Protein-2 on Stability of Dental Implant
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Background: The healing period for bone–implant contact takes 3–6 months or even longer. Application of Escherichia coli-derived recombinant human bone morphogenetic protein-2 (ErhBMP-2) to implant surfaces has been of great interest on osseointegration due to its osteoinductive potential. The objective of this study was to evaluate the effect of ErhBMP-2 on implant stability. Materials and methods: A total of 48 dental implants were inserted in 15 patients. Twenty four implants coated with 0.5 mg/ml ErhBMP-2 (study group). The other 24 implants were uncoated (control group). Each patient was received at least two dental implants at the same session. Both groups were followed with repeated implant stability measurements by me

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
The Effect of different concentration of growth regulater on micropropagtion of Lisianthus (Eustoma grandiflora)
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Plant tissue culture techniques were exploited for the micropropigation of Lisianthus (Eustoma grandiflora). Different concentrations of Benzyl adenine (BA), 6- Furfural amino purine (Kinetin), Indol butyric acid (IBA), were investigated in their effects at different micropropagation stages. Three explants (apical shoots, internodes, leaf discs) were used in this study. The effect of the interaction between BA and IBA on shoot multiplication was investigated in increasing the number of shoots on explants. Rooting was also studied after inclusion of IBA and NAA to Murashige and Skoog, 1962 culture medium (MS). During acclimatization stage, different ratios of river sand and peat moss as agricultural media were tested and plantlets survival w

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Publication Date
Sun Jun 09 2019
Journal Name
Al-kindy College Medical Journal
The Effectiveness of Calcaneal Drilling for Treatment of Resistance Cases of Plantar Heel Pain
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Background: Plantar heel pain is a clinical syndrome characterized by pain and tenderness beneath the heel which is typically worse in the morning and improves after the first few steps in the day. It is a common and frequently disabling clinical complaint that may be caused by a broad spectrum of osseous or soft tissue disorders.

Objective: To evaluate the effectiveness of an operation of multiple drilling of calcaneum for resistant plantar heel pain syndrome.

Methods: During the period from November 2012 to August 2016, 17 patients (17heels) were enrolled in a cohort clinical study at the orthopedic unit in AL-Sheikh Zayed and Al-Wassity Hospitals.

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Publication Date
Tue Oct 30 2018
Journal Name
Al-kindy College Medical Journal
The Effectiveness of Calcaneal Drilling for Treatment of Resistance Cases of Plantar Heel Pain
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Background: Plantar heel pain is a clinical syndrome characterized by pain and tenderness beneath the heel which is typically worse in the morning and improves after the first few steps in the day. It is a common and frequently disabling clinical complaint that may be caused by a broad spectrum of osseous or soft tissue disorders. Objective: To evaluate the effectiveness of an operation of multiple drilling of calcaneum for resistant plantar heel pain syndrome. Methods: During the period from November 2012 to August 2016, 17 patients (17heels) were enrolled in a cohort clinical study at the orthopedic unit in AL-Sheikh Zayed and AlWassity Hospitals. Result: Drilling of the calcaneum is a simple procedure achieving 70.6% cure in resistant as

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Publication Date
Fri Dec 30 2022
Journal Name
Journal Of Mathematics
Estimation of Parameters of Finite Mixture of Rayleigh Distribution by the Expectation-Maximization Algorithm
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In the lifetime process in some systems, most data cannot belong to one single population. In fact, it can represent several subpopulations. In such a case, the known distribution cannot be used to model data. Instead, a mixture of distribution is used to modulate the data and classify them into several subgroups. The mixture of Rayleigh distribution is best to be used with the lifetime process. This paper aims to infer model parameters by the expectation-maximization (EM) algorithm through the maximum likelihood function. The technique is applied to simulated data by following several scenarios. The accuracy of estimation has been examined by the average mean square error (AMSE) and the average classification success rate (ACSR). T

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Publication Date
Sat Mar 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effects of Drying Conditions on the Properties of Dried Particles of Powdered steep Liquor
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