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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 Sep 06 2009
Journal Name
Baghdad Science Journal
The Morphological Change in Sunflower Plant under Hardening Conditions to Drought Tolerance. II. Leaf Number and Leaf Area
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The study was conducted during the spring season of 2000 and2001. The objective was to study the changes in leaves number of sunflower plants and its leaf area during growth stages under hardening conditions to drought tolerance. Agricultural practices were made according to recommendations.Asplit-split plots design was used with three replications.The main plots included irrigation treatments:irrigation to100%(full irrigation),75and50%of available water.The sub plots were the cultivars Euroflor and Flame.The sub-sub plots represented four seed soaking treatments:Control(unsoaking), soaking in water ,Paclobutrazol solution(250ppm),and Pix solution(500ppm). The soaking continued for 24 hours then seeds were dried at room temperature

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Publication Date
Fri Mar 25 2016
Journal Name
Journal Of Physical Education
The Relation Between Agility and Fundamental Offensive Skills Ending With Jump Shot And Lay Up In Youth Basketball
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The problem of the research lies in the bad timing of jump shot and layup due to lack of experience. The subjects were (5) youth basketball players under eighteen of the season 2015 – 2016. The results showed that agility didn't reinforce some fundamental offensive skills ending in jump shot and layup. The researcher recommended stressing offensive fundamental skills ending jump shot and layup without connecting it with agility. The training experience of most players participating in basketball league is very little thus more time should be offered to them before getting them into the league.

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Publication Date
Sun Oct 12 2014
Journal Name
Advanced Studies In English, Pune
Cohesive Devices in Hemingway's 'For Whom The Bell Tolls' and its Translation into Arabic
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BN Rashid, AJES, 2014

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Publication Date
Thu Aug 07 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The relation among ramal width and length with some cervical and cranio-facial measurements in different skeletal classes
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Background: The purpose of this study was to assess the relation among the ramal length and width with various cervical and cranio-facial measurements for a sample of Iraqi adults with different skeletal classes. Materials and method: The sample composed of 71 Iraqi adults (36 females and 35 males) with an age ranged between 17-30 years and had different skeletal mal-relations using SNA, SNB and ANB to differentiate between them and assorting them into CL.I, CL.II and CL.III mal-relation. Each individual was subjected to clinical examination and digital true lateral cephalometric radiograph that had been analyzed using AutoCAD 2007 software computer program to determine sixteen linear and ten angular measurements. Descriptive statistics wer

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Publication Date
Fri Apr 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
The Intersectionality in I’ve Been Meaning To Tell You: A Letter to My Daughter: A Post-Colonial Perspective
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Intersectionality is a concept that focuses on social inequality towards black people and provides an analytical instruments for creating social justice issues in such a way in order to depict how social marginalization, or privilege occurs differently in various social positions. It does this by focusing on the interaction of multiple systems of oppression. Intersectionality is used to examines how the social factors; race, gender, and class can affect the people’s life especially the immigrants, black people, and refuges. This article will depicts how blacks in Canada are segregated and distinguished from white race. David Chariandy’s I’ve Been Meaning To Tell You: A Letter to My Daughter 2018 is analyzed through Kimberle Crenshaw

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Publication Date
Tue Aug 22 2023
Journal Name
Microbial Science Archives
Unveiling Westiellopsis akinetica: a novel species in the Iraqi habitat, and contrasting its distinctive attributes with Westiellopsis prolifica
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This is the first record of a new species of cyanobacteria Westiellopsis akinetica in the Iraqi environment, Samples were collected on June 2013 and the existence of it was not documented before. We isolated and purified this species ten years ago in Iraq, but we couldn't identify accurately based on all taxonomic handbooks. This is due to the species features being different from the other documented species in the available taxonomic lectures. It resembled many species by morphological characteristics such as Fischerella muscicola, Fischerella thermalis, Westiellopsis biateralis SA16. Westiellopsis interrupta, Westiellopsis persica SA33, Westiellopsis prolifica and Symphyonema bifilamentata. Describing a new species of the Westiellops

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Laminar Free Convection In Horizontal Annulus Filled With Glass Beads And With Annular Fins On The Inner Cylinder
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An experimental and numerical study has been carried out to investigate the heat transfer by natural convection and radiation in a two dimensional annulus enclosure filled with porous media (glass beads) between two horizontal concentric cylinders. The outer cylinders are of (100, 82 and70mm) outside diameters and the inner cylinder of 27 mm outside diameter with (or without) annular fins attached to it. Under steady state condition; the inner cylinder surface is maintained at a high temperature by applying a uniform heat flux and the outer cylinder surface at a low temperature inside a freezer. The experiments were carried out for an annulus filled with
glass beads at a range of modified Rayleigh number (4.9 ≤ Ra≤ 69), radiation

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Publication Date
Fri Jul 01 2016
Journal Name
Arabian Journal Of Geosciences
Polymetallic sulfide ores hosted in Late Permian carbonate at the Alanish locality, northern Iraq: petrography and mineral chemistry
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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Using remote sensing techniques to monitoring and evaluate the water cover in AL_Razzaza lake: Iraq at deferent periods
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Multi-spectral satellite images of the Landsat satellite by the tow sensitive Thematic Mapper (TM) and Thematic Mapper Enhancement (ETM+), which covered the study area located south east of Iraq. In this research; used the sixth thermal spectral band (Thermal Band) for study the water cover in the Al-Razzaza Lake located within the province of Karbala. We intended to study the cover a case of the study area, used satellite images showing the status of region during the period from 1990 to 2001 and 2007. From this study we conclude that cover the water of the study area change in sequence case to decrease during these years.

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Publication Date
Fri Jun 02 2023
Journal Name
East European Journal Of Physics
Reevaluation Body Weight and Age with Standardized Uptake Value in the Liver Cancer for [18F] FDG PET/CT
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Standardized uptake values, often known as SUVs, are frequently utilized in the process of measuring 18F-fluorodeoxyglucose (FDG) uptake in malignancies . In this work, we investigated the relationships between a wide range of parameters and the standardized uptake values (SUV) found in the liver.  Examinations with 18F-FDG PET/CT were performed on a total of 59 patients who were suffering from liver cancer. We determined the SUV in the liver of patients who had a normal BMI (between 18.5 and 24.9) and a high BMI (above 30) obese. After adjusting each SUV based on the results of the body mass index (BMI) and body surface area (BSA) calculations, which were determined for each patient based on their height and weight. Under a variety of dif

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