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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
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Calculation the optical energy band gap of LR115 SSNTD irradiated by α particle
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The effect of α-particle irradiation on the optical absorption in nuclear track detectors (LR115) has been studied. These detectors have been irradiated with different doses. The optical absorption has been measured using the ultraviolet-visible (UV-1100) spectroscopy, that irradiation results in shifting the peaks of the optical absorption. The values of Urbach energy have been calculated from the position of steady-state optical band gap energy, for a standard sample which was unirradiated with indirect influence, has been found 1.9 eV  whereas its value after irradiation 1.98 eV. In case of the direct influence, it is found to be, respectively, before irradiation 1.98 eV and after irradiation 2.05 eV. From these results, we can

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Study the Electronic Properties of Boron Nitride Diamondiod Nanostructure using Ab-initio DFT
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Publication Date
Mon Apr 15 2019
Journal Name
Proceedings Of The International Conference On Information And Communication Technology
Re-evaluation of the stable improved LEACH routing protocol for wireless sensor network
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Publication Date
Thu Jul 01 2004
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DETECTION OF SUBSURFACE CAVITIES BY THE ELECTROMAGNETIC METHOD (Case Study at Haditha Area)
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Two EM techniques, terrain conductivity and VLF-Radiohm resistivity (using two
different instruments of Geonics EM 34-3 and EMI6R respectively) have been applied to
evaluate their ability in delineation and measuring the depth of shallow subsurface cavities
near Haditha city.
Thirty one survey traverses were achieved to distinguish the subsurface cavities in the
investigated area. Both EM techniques are found to be successfiul tools in study area.

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Publication Date
Tue Feb 16 2016
Journal Name
European Chemical Bulletin
THE EFFECT OF SOME ANTHROPOMETRIC MEASUREMENTS AND SERUM LACTATE DEHYDROGENASE ON KNEE OSTEOARTHRITIS
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Osteoarthritis (OA) is the most common degenerative joint disorder that ultimately results in the progressive destruction of articular cartilage. The occurrence of knee osteoarthritis (OA) increases with obesity and is more common in women compared with men. Thirty patients (20 females, 10 males) clinically diagnosed with knee OA admitted to Baghdad teaching hospital between January 2015-June 2015. Patients between 35-70 year of age and 30 healthy subject (20 females, 10 males) ages matched. The results showed that increased body mass index (BMI) is a well-recognized risk factor for knee osteoarthritis, and the effect of obesity is a stronger predictor of developing knee OA symptoms in women than men. There was also a significant diffe

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Publication Date
Thu Feb 25 2016
Journal Name
European Chemical Bulletin
THE EFFECT OF SOME ANTHROPOMETRIC MEASUREMENTS AND SERUM LACTATE DEHYDROGENASE ON KNEE OSTEOARTHRITIS
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European Chemical Bulletin (ISSN 2063-5346) is a peer-reviewed journal that publishes original research papers, short communications, and review articles in all areas of chemistry. European Chemical Bulletin has eight sections, namely

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Publication Date
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Restrained Edges Effect on the Dynamics of Thermoelastic Plates under Different End Conditions
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Frequency equations for rectangular plate model with and without the thermoelastic effect for the cases are: all edges are simply supported, all edges are clamped and two opposite edges are clamped others are simply supported.   These were obtained through direct method for simply supported ends using Hamilton’s principle with minimizing Ritz method to total energy (strain and kinetic) for the rest of the boundary conditions. The effect of restraining edges on the frequency and mode shape has been considered. Distributions temperatures have been considered as a uniform temperature the effect of developed thermal stresses due to restrictions of ends conditions on vibration characteristics   of a plate with different

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The impact of postmodern era art movements on graphic design: بشار شامل الخفاجي
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In the postmodern era, the graphic design styles showed a new visualization method when the graphic designers had changed the traditional conditions by using design elements with new technics for photos, collage and comics illustration. The researcher assumes that the graphic design styles were affected by the art's movement at that period throw the same perspective of view for the concept presented in the art pieces and their entire message. Therefore, the researcher chooses field was the period of 1945-1970 in the USA for the (pop-art and conceptual-art) and explored the main visual effects that expressed the visual dialogue and compared them with the most common design styles ant the same period and location, the results of selected e

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Publication Date
Sun Sep 30 2018
Journal Name
Journal Of Theoretical And Applied Information Technology
FINGERPRINTS MATCHING USING THE ENERGY AND LOW ORDER MOMENT OF HAAR WAVELET SUBBANDS
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Fingerprint recognition is one among oldest procedures of identification. An important step in automatic fingerprint matching is to mechanically and dependably extract features. The quality of the input fingerprint image has a major impact on the performance of a feature extraction algorithm. The target of this paper is to present a fingerprint recognition technique that utilizes local features for fingerprint representation and matching. The adopted local features have determined: (i) the energy of Haar wavelet subbands, (ii) the normalized of Haar wavelet subbands. Experiments have been made on three completely different sets of features which are used when partitioning the fingerprint into overlapped blocks. Experiments are conducted on

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Publication Date
Tue Dec 31 2019
Journal Name
Opcion
Analysis of Computer Textbook for the Second Intermediate Grade According to Digital Citizenship
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The research aims to build a list of digital citizenship axes and standards and indicators emanating from them, which should be included in the content of the computer textbook scheduled for second grade intermediate students in Iraq, and the analysis of the above mentioned book according to the same list using the descriptive analytical method ((method of content analysis)). The research community and its sample consisted of the content of the computer textbook scheduled for the second year intermediate students for the academic year 2018-2019, and the research tool was built in its initial form after reference to a set of specialized literature and previous studies that dealt with topics related to digital citizenship, and the authenticit

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