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
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The Logic of Freezers and Animals in the Holy Quran: (Objective study
...Show More Authors

The Logic of Freezers and Animals in the Holy Quran

View Publication Preview PDF
Publication Date
Wed Feb 06 2019
Journal Name
Journal Of The College Of Education For Women
The Effect use of the Internet in Academic Libraries A Case Study
...Show More Authors

The aim of this research is to show the importance of the effective use
of the internet in academic libraries; to improve the services and to increase
the competence of librarians.
The research has given some recommendations to improve the quality
of services and the need for cooperative network among academic libraries.

View Publication Preview PDF
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of moral values in the tourism service ,An analytical study
...Show More Authors

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Test the effectiveness of transactional and transformational leadership in the Egyptian Environment
...Show More Authors

       The present study aims to test a range of hypotheses about the effectiveness of each of the theory of transactional leadership, and the theory of transformational leadership in the Egyptian environment, and to identify any of them are better able to predict the effectiveness of leadership. And after the effect will be to identify the quality of the relationship between the leader and the subordinate in leadership , and what is the role of transformational leadership dimensions influencing the effectiveness of leadership. The field study was conducted on a sample of companies' public and private sector and the government in Egypt. The results of the study resulted in experimental that transacti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The trend to Joint Audit as an approach to Improve the Financial Reports Quality - An Applied Study –
...Show More Authors

This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Fri Mar 28 2025
Journal Name
Journal Of Physical Education
The effect of the four-pillar strategy on the performance of the transmission and preparation skills in volleyball
...Show More Authors

The aim of the research is to prepare practical volleyball lessons by using the four pillars strategy for middle school students, and to identify the effect of the four pillars strategy in performing the transmission and volleyball skills in the second intermediate students, to assume that the two researchers assume that there are no statistically significant differences between the results of my skill performance tests Sending and preparing tribal and remote volleyball for the experimental and controlled groups, and there are no statistically significant differences between the results of the performance of the transmission and preparation skills of the volleyball between the two experimental and control groups, and the research co

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Developing the Social Studies Curriculum at the Primary Stage in View of the Standards of the Next Generation
...Show More Authors

The aim of the current research is to develop the social studies curriculum at the primary stage in light of the standards of the next generation, which was represented in three main dimensions (pivotal ideas, scientific practices, and comprehensive concepts). The researcher designed a tool for the study, which is a content analysis card in the light of (NGSS) standards, based on the previous main dimensions. The descriptive analytical approach was adopted in analyzing the social studies curriculum for the primary stage to determine the degree to which the standards of the next generation are available, as well as to establish the theoretical framework related to the research variables. To develop the social studies curriculum in light o

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Aesthetics third line of the Diversity of his methods in the architecture at Mosques
...Show More Authors

The Islamic Arts which include calligraphy and specifically the third line of the greatest
manifestation of Islamic civilization affair, and it was the mosques and mosques and holy
shrines scattered in the city of Baghdad, which had a deep impact in enhancing
communication
This means research study (third line aesthetics diversity of tactics in the architecture of
mosques) It is located in four seasons, which included the first chapter the research problem
represented by asking the following - :
-What are the methods of implementation of the third line in the architecture of mosques ?
And reflected the importance of research in it represents a serious attempt to investigate the
diversity in the organization des

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The role of Zakat in supporting and stimulating the flow of consumption and investment
...Show More Authors

الزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .

ان انفاق الاموال المتحصلة من فريض

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
A Unit Plan Based Upon The MI Theory: A theoretical study with an application Inside The Classroom
...Show More Authors

This research basically gives an introduction about the multiple intelligence
theory and its implication into the classroom. It presents a unit plan based upon the
MI theory followed by a report which explains the application of the plan by the
researcher on the first class student of computer department in college of sciences/
University of Al-Mustansiryia and the teacher's and the students' reaction to it.
The research starts with a short introduction about the MI theory is a great
theory that could help students to learn better in a relaxed learning situation. It is
presented by Howard Gardener first when he published his book "Frames of
Minds" in 1983 in which he describes how the brain has multiple intelligen

... Show More
View Publication Preview PDF