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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 Jan 01 2017
Journal Name
International Journal Of Chem Tech Research
theoretical study to calculate some parameters of ion optical system
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Development of an Integrated Construction Management System for Building Estimation
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Project management are still depending on manual exchange of information based on paper documents. Where design drawings drafting by computer-aided design (CAD), but the data needed by project management software can not be extracted directly from CAD, and must be manually entered by the user. The process of calculation and collection of information from drawings and enter in the project management software needs effort and time with the possibility of errors in the transfer and enter of information. This research presents an integrated computer system for building projects where the extraction and import quantities, through the interpretation of AutoCAD drawing with MS Access database of unit costs and productivities for the pricing and

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Publication Date
Tue Sep 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Arduino-Based Controller for Sequence Development of Automated Manufacturing System
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It has become necessary to change from a traditional system to an automated system in production processes, because it has high advantages. The most important of them is improving and increasing production. But there is still a need to improve and develop the work of these systems.

The objective of this work is to study time reduction by combining multiple sequences of operations into one process. To carry out this work, the pneumatic system is designed to decrease\ increase the time of the sequence that performs a pick and place process through optimizing the sequences based on the obstacle dimensions. Three axes are represented using pneumatic cylinders that move according to the sequence used. The system is implemented and con

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Publication Date
Sat Sep 20 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of a new orthodontic bonding system (Beauty Ortho Bond)
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Background: The purpose of the current study was to evaluate the efficacy of a new orthodontic bonding system (Beauty Ortho Bond) involving the shear bond strength in dry and wet environments, and adhesion remnant index (ARI) scores evaluation in regard to other bonding systems (Heliosit and Resilience Orthodontic Adhesives). Materials and methods: Sixty defect free extracted premolars were randomly divided into six groups of 10 teeth each, mounted in acrylic resin, three groups for a dry environment and three for a wet one. Shear bond strength test was performed with a cross head speed of 0.5 mm/min, while surfaces of enamel and bracket-adhesive-enamel surfaces were examined with stereomicroscope For ARI scores evaluation. Data were analyz

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Meloxicam Microsponges as Transdermal Delivery System
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The aim of present study was to develop gel formulation of microsponges of poorly soluble drug meloxicam (MLX) in order to enhance the release and dissolution of MLX which is the limitation for preparation in topical forms. Also skin delivery is an alternative administration for MLX that can minimize gastrointestinal (GI) side effects and improve patient compliance. The microsponges of MLX were prepared by quasi-emulsion solvent diffusion method.  The effects of drug:polymer ratio, stirring time and Eudragit polymer type on the physical characteristics of microsponges were investigated and characterized for production yield, loading efficiency, particle size, surface morphology, and in vitro drug release from microsponges. The selec

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Publication Date
Tue Apr 01 2025
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Knowledge Management System Requirements According to ISO 30401
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This Paper assesses the knowledge management system (KMS) requirements at Al-Ameed University concerning ISO 30401:2022. Specifically, the research aims to ascertain the degree to which international standards have been complied with and gaps that have been identified. A case study was conducted using field observations, interviews, and checklists to assess the institution's compliance with the KMS framework. The level of implementation and documentation of knowledge management processes was assessed using a seven-point scale. The findings reveal that Al-Ameed University has severe gaps in knowledge creation, sharing, and support for knowledge management in terms of strategic leadership. While certain elements like availability of r

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Publication Date
Sat Dec 01 2018
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Design and Implementation of a Contactless Smart House Network System
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The Internet of Things (IoT) technology is every object around us and it is used to connect these objects to the Internet to verify Machine to Machine (M2M) communication. The smart house system is the most important application of IoT technology; it is increase the quality of life and decrease the efforts. There were many problems that faced the existing smart house networking systems, including the high cost of implementation and upgrading, high power consumption, and supported limited features. Therefore, this paper presents the design and implementation of smart house network system (SHNS) using Raspberry Pi and Arduino platforms as network infrastructure with ZigBee technology as wireless communication. SHNS consists of two mai

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Publication Date
Fri Dec 25 2020
Journal Name
Al-nahrain Journal For Engineering Sciences
Comparison Sequences of Pick and Place System Controlled Using PLC
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Pick and place system is one of the significant employments of modern robots utilized in industrial environments. The objective of this research is to make a comparison of time sequences by combining multiple axes of sequences. A pick-place system implemented with pneumatic linear double-acting cylinders to applicator in automated systems processes for manufacturing. The challenge of 3-axes movement control was achieved using the PLC (Programmable Logic Controller) controller such that the merging between two or three axes was achieved according to the selected sequence of the program. The outcomes show the contrasted sequences and the reference in a constant velocity. The main variable parameter is the number of steps for each sequ

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Bioremediation of Petroleum Hydrocarbons Contaminated Soil using Bio piles System
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This study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity.

Four bacterial strains were isolated from diesel contaminated soil samples. The isolates were identified by the Vitek 2 system, as Sphingomonas paucimobilis, Pentoae species, Staphylococcus aureus, and Enterobacter cloacae. The potential of biological surfactant production was tested using the Sigma 703D stand-alone tensiometer showed

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Darboux Integrability of a Generalized 3D Chaotic Sprott ET9 System
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In this paper, the first integrals of Darboux type of the generalized Sprott ET9 chaotic system will be studied. This study showed that the system has no polynomial, rational, analytic and Darboux first integrals for any value of . All the Darboux polynomials for this system were derived together with its exponential factors. Using the weight homogenous polynomials helped us prove the process.

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