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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
Mon Oct 01 2018
Journal Name
International Journal Of Civil Engineering And Technology
NUMERICAL ANALYSIS OF PILES FOUNDATION TO REDUCE THE ZONE OF LIQUEFACTION OF SANDY SOIL UNDER DYNAMIC LOADS
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The major cause of destruction during vertical vibration is the failure of the soil structure. The soil may fail due to loss of strength during continues vibration. The saturated sandy soil losses strength due to an increase in pore pressure, this phenomenon is called "liquefaction". Piled foundations are usually adopted as a foundation solution in potentially liquefiable soil under dynamic loading. In this research, 3D finite element model using PLAXIS Software was employed for pile foundation in saturated sandy soil. The results show the acceleration mobilization and velocity on the footing increases with increasing the intensity of dynamic loads and it becomes zero at maximum value of vertical settlement which indicates the end of the ti

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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
HandWritten Numerals Recognition System
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  Recognition is one of the basic characteristics of human brain, and also for the living   creatures. It is possible to recognize images, persons, or patterns according to their characteristics. This recognition could be done using eyes or dedicated proposed methods. There are numerous applications for pattern recognition such as recognition of printed or handwritten letters, for example reading post addresses automatically and reading documents or check reading in bank.

      One of the challenges which faces researchers in character recognition field is the recognition of digits, which are written by hand. This paper describes a classification method for on-line handwrit

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ENHANCE THE QUALITATIVE SENSORY CHARACTERISTICS AND ANTIMICROBIAL ACTIVITY OF BOVINE MILK BY USING (Hibiscus sabdariffa): ENHANCE THE QUALITATIVE SENSORY CHARACTERISTICS AND ANTIMICROBIAL ACTIVITY OF BOVINE MILK BY USING (Hibiscus sabdariffa)
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Bovine milk is one of the richest nutrients that contain minerals and vitamins that enhance immunity, especially in children, but because many children do not want to drink the raw milk, therefore this study aimed to enhance the sensory characteristics of raw milk by using hibiscus plant extract, which is characterized by red color and distinctive flavor as well as studying the effect of aqueous extract of Hibiscus sabdariffa on inhibiting the growth of microorganisms, by using three concentrations of the aqueous extract (0.5, 1.0 and 1.5%), where the statistical results showed a significant difference (P≤0.05) between the concentrations in color, texture and general acceptance, and the best results appeared when using

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
On the Split Mersenne and Mersenne-Lucas Hybrid Quaternions
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In this communication, introduce the split Mersenne and Mersenne-Lucas hybrid quaternions, also obtaining generating functions and Binet formulas for these hybrid quaternions and investigating some properties among them.

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Publication Date
Mon Jul 01 2013
Journal Name
Political Sciences Journal
Bahraini Parliamentary Elections and their Impact on the Popular
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الخلاصة Bahraini Parliamentary Elections and their Impact on the Popular Uprising) Bahrain has a distinguished constitutional and parliamentary experience, which distinct it from the other Gulf Cooperation Council (GCC) countries. Its experience in this area is the second after the experience of Kuwait to establish a system of government based on modern constitutional principles. As the government presented the Constitution to the Constituent Assembly elected by people and approved in 09/06/1973. After that, it witnessed the birth of the first parliament elected by the people in 1973, but the experiment did not last long and the parliament dissolved by Prince, and didn’t determine the period of the return of the working with the

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Fabrication Mind And The Effect With American Dision –adopt
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Is the subject of the mind took a dimension in philosophy and psychology , and has cared psychologists this topic to a large extent , I started education institutions interest in the capabilities of intelligence since the early twentieth century , and the development of interest in them until he arrived to find Standards and Criteria to identify the degree IQ of any individual , and began to educational institutions interested in mental talent and talented .

The United States is the country chock first of these research projects , but they devoted all their attention on the wish talent mental and Gifted , until I got to the projects, the so-called time ( ( wars of the mind ) ) and projects Schools gifted

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Semantic (Badi'iyah)Readings in The Prophetic Praise Poetry (Mada'h Nabawiya) (Abdel Rahim Bin Ahmad Bin Ali Al Borai as a case study)
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The importance of this topic may not be overlooked by many of the specialists, because it is one the sciences of the Arabic language, but it is an important method in the field of influencing the recipient and his aesthetic ability to create influential images as well.
The talking about Semantic (Badi'iyah)is as old as the Arabic age, so it may be talking about it not the new thing because the people who specialized have preceded us and exhausted all the talk .

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Liquid and Solid Self-Microemulsifying Drug Delivery System of Mebendazole
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The aim of present study was to develop solid and liquid  self-microemulsifying drug  delivery system of poorly water soluble drug mebendazole using Aerosil 200 as solid carrier.  Microemulsions are clear, stable, isotropic liquid mixtures of oil, water and surfactant, frequently in combination with a co-surfactant having droplet size range usually in the range of 20-250 nm. Oleic acid, tween 80 and polypropylene glycol were selected as oil, surfactant and co-surfactant respectively and for preparation of stable SMEDDS, micro emulsion region was identified by constructing pseudo ternary phase diagram containing different proportion of surfactant: co-surfactant (1:1, 2:1 and 3:1), oil and water. In brief S/ CoS mix means su

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Design and Analysis of Electro-Hydraulic Servo System for Speed Control of Hydraulic Motor
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In this study, the electro-hydraulic servo system for speed control of fixed displacement hydraulic motor using proportional valve and (PID) controller is investigated theoretically ,experimentally and simulation . The theoretical part includes the derivation of the nonlinear mathematical model equation of (valve – motor ) combination system and the derivation of the transfer function for the complete hydraulic system , the stability test of the system during the operation through the transfer function using MATLAB package
V7.1 have been done. An experimental part includes design and built hydraulic test rig and simple PID controller .The best PID gains have been calculated experimentally and simulation, speed control performance te

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
The Relation between Some Genetic Traits (Ptc Tasting, Tongue Rolling, Earlobe Attachment and Dental Occlusion in Iraqi Adults
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