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
Sun Mar 10 2024
Journal Name
The International And Political Journal
التغيرات المناخية وتأثيرها في النزاعات الدولية
...Show More Authors

يظل التغير المناخى التحدى الأكثر أهمية للإنسانية فى الأيام المقبلة ، والأكثر صعوبة في معالجة تداعياته ليس فقط بسبب جوهره البعيد عن الإرادة الإنسانية، كونه معبرا عن غضب الطبيعة، وإنما بسبب القصور الذي لا يزال يهيمن على السياسات الدولية، خاصة الدول الكبرى فى صراعاتها المستمرة، وكذلك على سلوكيات الأفراد التي تعكس غياب ثقافة التعامل مع البيئة ومكوناتها على النحو الأمن ، وسيظل رهناً بوعي الدول بمسؤلياتها ووعي

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 05 2024
Journal Name
البصريات
الفصل الثالث/ الانكسار في السطوح الكروية
...Show More Authors

السطح الكروي (Spherical Surface) السطح الكروي هو سطح منحني جزء من كرة . يسمى السطح الكروي محدب (convex surface) اذا كان مركز التكور له على اليمين ، ويسمى السطح الكروي مقعر(concave surface) اذا كان مركز التكور له على اليسار كما في الشكل (1) . السطح الكروي الذي يفصل وسطين شفافين له خاصية تجميع او تفريق الاشعة الضوئية المنكسره عليه نتيجة قوانين الانكسار ، وتطبيق قانون سنيل على السطح الكروي باستخدام العمود المقام على مماس النقطة التي يحدث

... Show More
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الاحكام الفقھیة للمولود في الاسبوع الاول
...Show More Authors

Islam had come to urge for justice, to call for the freedom of the human and to
assert his dignity. Islamic education focused on the perfect growth of the
individual, presence of the human and his future as well. The Islam also attended in
education of the child raising him with respect all aspects of life. All of these things
had made the Islamic education as an extensive and balanced. There is no wonder
to consider Islam as the main source of legislation to attain its definitive aim which
is to establish a rational sober human worships God and educates the earth where
he settle down and make use of all its blessings due to God's legislation. (Shari 'a)
If Islam takes care of raising upbringing a child since his

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
نسق
Semiotic Isotopy and Its Effect on Reading Comprehension
...Show More Authors

View Publication Preview PDF
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
Baghdadin Drinks and Foods stuff Abbasyat Ages
...Show More Authors

Baghdadin Drinks and Foods stuff Abbasyat Ages

View Publication Preview PDF
Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
أسس المعيارية في التراث اللغوي العربي
...Show More Authors

The Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use

View Publication Preview PDF
Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التقنيات المصرفية في تمويل التجارة الخارجية
...Show More Authors

Finance is the various forms of the basic components of the economies of the countries and playing the important role of developing of the social aspects and economic communities, and foreign trade in particular, its really important for countries because finance represent the largest share in the national income. Thus, finance became the important aspects for nations and how could be improved and ensure good reputation to it , Perhaps one of the most important insurance that seek to achieve is the funding guarantees through the intervention of financial institutions and most important banks, using a range of techniques and tools that today are among the most important foreign trade financing sources and the most important documentary cr

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 03 2005
Journal Name
Political Sciences Journal
اشكالية المواطنة في الخطاب الاسلامي المعاصر
...Show More Authors

اشكالية المواطنة في الخطاب الاسلامي المعاصر

View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Rout Eduation &soial Journal
تخطيط المناهج الدراسية في العملية التربوية
...Show More Authors

Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Educational And Psychological Researches
دور الأسرة في ظاهرة جنوح الأحداث
...Show More Authors

تعد الاسرة إحدى الوحدات الاجتماعية التي تهيئ الجيل المتطلع للحياة وهم الاطفال، وهي المهد الطبيعي للطبقة البشرية التي تباشر وتواجه اثراً هاماً تكوين الشخصية والسلوك الاجتماعي والخلقي ، وهي نقطة الوصول والتفاعل بين البيولوجي والاجتماعي وعنها ينشأ التفاعل النفساني ، وشبكة العلاقات الاسرية والعلاقات الخارجية المجتمعة . ومن خلال معاييرها وقيمها ينشأ السلوك سوياً كان ام مرضياً ( جانحاً ) ، ومشكلة جنوح الا

... Show More
View Publication Preview PDF