Preferred Language
Articles
/
jeasiq-131
The reality of the application of cost accounting system in the contracting institutions in the kingdom of Saudi Arabia
...Show More Authors

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.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Studying the Photodegradation of Congo Red Dye from Aqueous Solutions Using Bimetallic Au–Pd/TiO2 Photocatalyst
...Show More Authors

In this study, the photodegradation of Congo red dye (CR) in aqueous solution was investigated using Au-Pd/TiO2 as photocatalyst. The concentration of dye, dosage of photocatalyst, amount of H2O2, pH of the medium and temperature were examined to find the optimum values of these parameters. It has been found that 28 ppm was the best dye concentration. The optimum amount of photocatalyst was 0.09 g/75 mL of dye solution when the degradation percent was ~ 96 % after irradiation time of 12 hours, while the best amount of hydrogen peroxide was 7μl/75 mL of dye solution at degradation percent ~97 % after irradiation time of 10 hours, whereas pH 5 was the best value to carry out the reaction at the highest deg

... Show More
View Publication Preview PDF
Scopus (17)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Engineering
CFD Application on Shell and Double Concentric Tube Heat Exchanger
...Show More Authors

This work is concerned with the design and performance evaluation of a shell and double concentric tubes heat exchanger using Solid Works and ANSY (Computational Fluid Dynamics).

Computational fluid dynamics technique which is a computer-based analysis is used to simulate the heat exchanger involving fluid flow, heat transfer. CFD resolve the entire heat exchanger in discrete elements to find: (1) the temperature gradients, (2) pressure distribution, and (3) velocity vectors.  The RNG k-ε model of turbulence is used to determining the accurate results from CFD.

The heat exchanger design for this work consisted of a shell and eight double concentric tubes. The number of inlets are three and that of o

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Sat Jul 03 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Comparison between VG-levy and Kernel function estimation with application
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
An Application Domain Based on General Object Oriented Software Models
...Show More Authors

Any software application can be divided into four distinct interconnected domains namely, problem domain, usage domain, development domain and system domain. A methodology for assistive technology software development is presented here that seeks to provide a framework for requirements elicitation studies together with their subsequent mapping implementing use-case driven object-oriented analysis for component based software architectures. Early feedback on user interface components effectiveness is adopted through process usability evaluation. A model is suggested that consists of the three environments; problem, conceptual, and representational environments or worlds. This model aims to emphasize on the relationship between the objects

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Lebanese building law between texts, Application gaps and land scarcity
...Show More Authors

This paper examines the gaps in Lebanese building law as well as the exploitation of contractors, stakeholders, and residents in order to make illegal profits at the expense of The Shape of urban agglomerations and their expansion in cities and rural areas, which is contrary to the principles of sustainable land development. It also emphasizes the amplification of the factors of vertical and horizontal building investments in the implementation of buildings contrary to the license, as well as the burden that this places on the city's resulting infrastructure and ability to absorb the activities and needs of its residents. The study then presents recommendations in the process of transformation in the technique of planning and application

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies
...Show More Authors

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

... Show More
View Publication
Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies
...Show More Authors

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 27 2022
Journal Name
مجلة العلوم النفسية
متطلبات تطبيق الحوكمة في الجامعات العراقية جامعة بغداد - جامعة الانبار انموذجا
...Show More Authors

يعد النظام التعليمي لاي بلد انعكاسا للمستوى الثقافي والحضاري للمجتمع وعادة ما يحدد هذا النظام ويوجه من قبل التنظيمات السياسية والاقتصادية والاجتماعية في المجتمع كونها تعتمد علية في تحقيق اهدافها ,وصبحت الجامعة اليوم تمثل عمد النظام التربوي والتعليمي بما تمتلكه من كفاءات وقد ا رت وامكانيات بشرية ومادية تستطيع من خلالها رفد المجتمع بما يحتاجة من قد ا رت بشرية متعلمة في كافة الاختصاصات ومناحي الحياة لادامة ال

... Show More
Publication Date
Mon Dec 16 2024
Journal Name
مجلة( النشرة الدولية في علم اللغة التطبيقي) Sabir. International Bulletin Of Applied Linguistics
فاعلية تطبيق أسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين
...Show More Authors

فاعلية تطبيق اسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين.

Publication Date
Wed Mar 31 2021
Journal Name
Integrative Systematics: Stuttgart Contributions To Natural History
A confirmed record of the European catfish Silurus glanis L., 1758 (Actinopterygii: Siluriformes: Siluridae) from the southern marshes of Iraq, with a new anatomical set of characters to separate S. glanis and S. triostegus
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Crossref