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 19 2018
Journal Name
Arab Science Heritage Journal
التربية الإيمانية وأثرها في أمي المجتمع
...Show More Authors

Spiritual training is aimed to plant the faith in individuals soul because it is the basis of the religion, but rather a strong deferent that accompanies human life in his thinking and management and awakens

View Publication Preview PDF
Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
طب طب الاطفال في التراث العربي
...Show More Authors

The Arabic medicine books have emphasized that the Arabic Pediatricians in their scientific career ,who searched in Various aspects concerns with pediatric , as well as that some  medical results and phenomena emphasized some data related to this subject . Which operates at the present time attention and concern towards human and in public and towards Pediatricians in special.

This research contained from an introduction that interpreted the Arabic medical heritage in progressing medicines in Europe then it mentioned the prominence  Arabic pediatricians . the researcher depended on references and sources which will the reader had found through research.

View Publication Preview PDF
Publication Date
Fri Jan 02 2009
Journal Name
Political Sciences Journal
الدور السياسي للاحزاب الاسلامية في تركيا
...Show More Authors

الدور السياسي للاحزاب الاسلامية في تركيا

View Publication Preview PDF
Crossref
Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
تصوير تصوير المرأة في الأمثال البغدادية
...Show More Authors

     The research covered "the portrayal of women in the Baghdadi proverbs" in the introduction to the proverbs, their importance and the early ones who wrote them, and proverbs in the Arab societies, and was prepared to speak about the Baghdadi proverbs. Then he went on to mention a number of Baghdadi proverbs that talked about women and how to portray them, and the injustice that the society inflicted on them as a result of the look of contempt that is seen to them.

View Publication Preview PDF
Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
القيم السائدة في قصص الاطفال الكردية
...Show More Authors

The goal of the research is to identify prevailing values in Kurdish children’s stories, and statistically significant differences between groups. In the theoretical framework, the definitions of values are reviewed. Furthermore, a range of previous studies were offered, with the most important findings.
To achieve the goals of this research, an amount of 14 Kurdish children’s must be analyzed. The selected Kurdish children’s stories must be translated to Arabic conform the classification ’White’.  After confirming the stability of this tool, the researcher reached the following results:

The cognitive and physical values received the highest ratios, while the moral, practical, patriotic and nationalistic values

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
Rectifier technology and its impact on US policy
...Show More Authors

كان لنهاية الحرب الباردة وعولمة العالم على وفق رؤية كونية تتجاوز حدود ومفاهيم السيادة الوطنية والقومية الاثر الواضح في ترتيب العلاقات الدولية , واصبحت تلك العلاقات تدور حول محورين الاول .. هو الاعتماد المتبادل بين الدول من اجل الوصول الى خطوط مشتركة للمصالح المختلفة بين هذه الدول . والآخر.. هو تبعية الدول الضعيفة للدول القوية لافتقار الاولى توفير الحاجيات الى مواطنيها . هذا يشير الى نشأة علا

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
القنوات الخلفية في السياسة الخارجية الامريكية
...Show More Authors

القنوات الخلفية في السياسة الخارجية الامريكية

View Publication Preview PDF
Crossref
Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
حسن حسن التخــلّص في اللغة والعمارة
...Show More Authors

This research is an attempt to concern with important subject in Arabic language and criticism . Its conception concern with poet’s ability on transmitting from one subject to another in the same poem without effect on the reader or listener in order not to effect on reader or listener through reading poetry this concern had been taken by many critics and rhetorical which lead to architecture design those the

View Publication Preview PDF
Publication Date
Sun Jun 11 2023
Journal Name
المؤتمر الدولي السابع عشر للآداب واللغات والدراسات الثقافية
تجليات التناص في غرر البلاغة للصابي
...Show More Authors

يُعدّ التناص أحد تقانات البلاغة الحديثة – الأسلوبية- التي تنهض برقي النص ، بوصفه عنصراً فاعلاً في بلورة المعنى وتناغمه مع قصدية المتكلّم ؛ ممّا يسهم في تواشج علائقية البنية الدلالية للنص وتعاضدها النسقي في تكوينه ؛ لفتح نافذة التأويل عند المتلقي بحثاً عن الدلالات المتغلغلة في البنية العميقة ، وهذا ما بدا واضحاً في متن كتاب (غرر البلاغة) للصابي ، فهو يزخر بنصوص تناصية دينية وأدبية ، تمدّ المعنى بطاقات جمالية م

... Show More
View Publication
Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
URAL BATIR DESTANINDA SÖZ TEKRARLARI
...Show More Authors

Özet
Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.
Anahtar Kelimeler: Tekrar, ikileme, aralıklı ikileme, destan.
Abstract
Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.
Key Words: Repeating, a pair words, a pair words by space, epic.

View Publication Preview PDF