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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
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of Electronic human resources management practices in the sustainability of knowledge capital
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Abstract:

The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advant

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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
A study and Evaluation of some of the variables in the Stubborn Child behavior in eating his food Between the ages of 3 to 6 years
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The child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.

The results are summed up as follows:

 

  • The number of the sample children is 3 of both sexes between the ages of 3 to 6 years

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Graphic narrative and its semantic value in the designs of the incident of the Taff: رغد فتاح راضي
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The concept of narration stems from the connotation of continuous communication through which narration is manifested as a message that is exchanged between the sender and the recipient, and that narration is an educational conceptual necessity, representing the philosophy of intellectual inclusion achieved in a direct speech to the mind, but it is encapsulated in a colorful frame that attracts the soul and attracts attention, and the graphic narration is a speech A visual based on the basis of interference and sequence of the event in weaving the elements in a consensual way through a continuous communication process that begins with the embodiment of an event - an important event - to the recipient, in which an intellectual employment

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Crossref
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of analytical procedures in enhancing confidence AndCredibility of the financial statements presented to the Tax Administration
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The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Changes in the serum level of the trace elements in chronic renal
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Were studied changes in the concentration of copper, iron and zinc in blood serum of one hundred patients with chronic kidney and treated dialysis blood were also measured the level of calcium kidney and phosphate Calciotropic in serum of these patients took samples of blood from these patients before and after treatment dialysis vessels as well as the statement of changes in those standards Alkimaahiatih Results were compared with twenty-five healthy people (control group)

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Publication Date
Mon Dec 30 2024
Journal Name
Journal Of The College Of Education For Women
The Significance of The Mesopotamian Divinities in Rasha Fadhil’s Ishtar in Baghdad
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تتناول هذه الورقة البحثية مسرحية عشتار في بغداد (2003) لرشا فاضل. وتسلط الضوء على العديد من المواضيع الاجتماعية والسياسية المثيرة للجدل. ويمكن اعتبار مسرحية فاضل بمثابة صدمة شخصية وثقافية. وهي تسلط الضوء على بعض الحقائق القاسية المرتبطة بالجيش الأمريكي واحتلاله للعراق بالاضافة الى انها تولد صوتًا جديدًا للشعب العراقي المغيب صوته بسبب الاستعمار. يتم فحص المسرحية في ضوء بعض دراسات الصدمات الأدبية. وتعتبر نظ

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Psychological Security of Students in the Kindergarten Department
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Abstract

The current research aims to identify the psychological security of students in the kindergarten department and identify if there is a significant difference between stage one and stage four students. To do this, the researcher adopted the psychological research scale of (Al-mohamdawi, 2007) that consisted of (30) items. It was administered to (120) female students chosen randomly from the kindergarten department in the college of education for women for the academic year (2029-2021). The results revealed that students in the kindergarten department have psychological security. There is a significant difference between stage one and four students in favor of stage four students.

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Publication Date
Tue Jan 01 2019
Journal Name
Opción
Phraseological units of the idafa type in the Quran
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Scopus
Publication Date
Fri Jun 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Reduction of the error in the hardware neural network
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Specialized hardware implementations of Artificial Neural Networks (ANNs) can offer faster execution than general-purpose microprocessors by taking advantage of reusable modules, parallel processes and specialized computational components. Modern high-density Field Programmable Gate Arrays (FPGAs) offer the required flexibility and fast design-to-implementation time with the possibility of exploiting highly parallel computations like those required by ANNs in hardware. The bounded width of the data in FPGA ANNs will add an additional error to the result of the output. This paper derives the equations of the additional error value that generate from bounded width of the data and proposed a method to reduce the effect of the error to give

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Manegment of the medical waste in the kindy hospital
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The problem of medical waste over the past tow decades has emerged as one of the most important issues.

Which have negative effects on health and the environment ,and as a result specialists looked into the field.

Public health and research issues . This phenomenon in all its dimensions and efforts made For their containment through the development of health and environmental controls for the disposal of such wastes.

In a safe manner starting form the source of these wastes and the various health organizations are  finished The final treatment ,and this is why the producers of hazardous medical waste.        &nb

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