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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
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
IPv6 Security Issues: A Systematic Review Following PRISMA Guidelines
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Since Internet Protocol version 6 is a new technology, insecure network configurations are inevitable. The researchers contributed a lot to spreading knowledge about IPv6 vulnerabilities and how to address them over the past two decades. In this study, a systematic literature review is conducted to analyze research progress in IPv6 security field following the Preferred Reporting Items for the Systematics Review and Meta-Analysis (PRISMA) method. A total of 427 studies have been reviewed from two databases, IEEE and Scopus. To fulfil the review goal, several key data elements were extracted from each study and two kinds of analysis were administered: descriptive analysis and literature classification. The results show positive signs of t

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Publication Date
Wed Jan 01 2025
Journal Name
مجلة كلية العلوم الاسلامية
حكم الاجور الادارية على القرض الحسن في المصارف الاسلامية
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ان مسألة الاجور الادارية من المسائل التي يعيشها الناس ويتعاملون بها وقد اشتغلت هذه المسألة استقلالاً غير اخلاقي وغير شرعي من قبل بعض المؤسسات والمصارف وقد انخدع كثير من الناس حتى وقعوا في شباكها فوقوا في الحرام. لذا فقد بينت حقيقة الأجور الإدارية وبيان موقف الشرع منها وفرق الأجور الإدارية وبين الفائدة الربوية. وعُبر عن الاجور الادارية بالمصاريف الادارية أو الرسوم الادارية أو التكاليف الإدارية ، ولم اجد حس

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Publication Date
Tue Mar 05 2019
Journal Name
مجلة الشرق الاوسط
الرؤية المستقبلية لدولة العراق في ضوء استراتيجية الفوضى الخلاقة
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تعد سياسة الفوضى الخلاقة سياسة هدم طبقتها الولايات المتحدة الامريكية على العراق بعد عام 2006

Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
دراسة مقارنة بين بعض الطرائق الحصينة في تقدير معلمات انموذج الانحدار الخطي باستخدام اسلوب المحاكاة التجريبي في حالة وجود بيانات تتضمن مشاهدات شاذة
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In linear regression, an outlier is an observation with large residual.  In other words, it is an observation whose dependent-variable value is unusual given its values on the predictor variables. An outlier observation may indicate a data entry error or other problem.

An observation with an extreme value on a predictor variable is a point with high leverage. Leverage is a measure of how far an independent variable deviates from its mean. These leverage points can have an effect on the estimate of regression coefficients.

Robust estimation for regression parameters deals with cases that have very high leverage, and cases that are outliers. Robust estimation is essentially a

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Publication Date
Wed Mar 25 2026
Journal Name
Journal Of Physical Education And Public Health
أثر الأسلوب القائم على القيود في تعلم مهارة الرمية الحرة وتحسين دقة التصويب في كرة السلة لدى طالبات كلية التربية البدنية وعلوم الرياضة
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يهدف البحث الحالي إلى التعرف على أثر الأسلوب القائم على القيود في تعلم مهارة الرمية الحرة وتحسين دقة التصويب في كرة السلة لدى طالبات كلية التربية البدنية وعلوم الرياضة. استخدمت الباحثة المنهج التجريبي بتصميم المجموعتين )التجريبية والضابطة( مع القياسين القبلي والبعدي، حيث تكون مجتمع البحث ) من ) 100 ( طالبة، وتم اختيار عينة مكونة من ) 30 ( طالبة تم توزيعهن عشوائيا إلى مجموعتين بواقع ) 15 طالبة لكل مجموعة. خضعت المجمو

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Publication Date
Thu May 05 2016
Journal Name
International Journal Of Science And Research (ijsr)
Synthesis, Characterization and Antimicrobial Activity Studies of Mixed-1,10-phenanthroline-Mn(II),Co(II), Cu(II), Ni(II) and Hg(II) Complexes with Schiff Base[2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1-ylidene)diphenol]
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Publication Date
Sat May 07 2016
Journal Name
International Journal Of Science And Research
Synthesis, Characterization and Antimicrobial Activity Studies of Mixed-1,10-phenanthroline- Mn(II),Co(II), Cu(II), Ni(II) and Hg(II) Complexes with Schiff Base[2,2'-(1Z,1'Z)-(biphenyl-4,4'- diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol]
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Abstract: The M(II) complexes [M2(phen)2(L)(H2O)2Cl2] in (2:1:2 (M:L:phen) molar ratio, (where M(II) =Mn(II), Co(II), Cu(II), Ni(II) and Hg(II), phen = 1,10-phenanthroline; L = 2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol] were synthesized. The mixed complexes have been prepared and characterized using 1H and13C NMR, UV/Visible, FTIR spectra methods and elemental microanalysis, as well as magnetic susceptibility and conductivity measurements. The metal complexes were tested in vitro against three types of pathogenic bacteria microorganisms: Staphylococcus aurous, Escherichia coli, Bacillussubtilis and Pseudomonasaeroginosa to assess their antimicrobial properties. From this study shows that a

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
مدى ملائمة خصائص العمل البيئية لتخطيط وتصميم مساحات المصنع دراسة ميدانية في الشركة العامة للصناعات الإنشائية (مصنع الأنابيب البلاستيكية) والجلدية (مصنع الدباغة) في الزعفرانية
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 The Problem of the research  is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in

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Publication Date
Sun Jul 05 2026
Journal Name
Арабистика Евразии
بين اللغة والوطن قراءة في قصة خواجة نزار لموشيه سميلانسكي
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يهدف هذا البحث إلي معرفة معنى اللغة وتجلياتها في نتاجات الاديب الإسرائيلي الأكثر جدلا في القرن العشرين، إلا وهو الاديب "موشيه سيملانسكي". فقد طغت صورة العربي في الكثير من أعماله الأدبية وتبوات مكانا واضحا، وكانت النظرة تجاهه، نظرة واضحة أيضا، فصورته لم تتغير بتغير الظروف والاتفاقيات، بشكل يتناسب وهذه الظروف، وإنما بقيت تراوح مكانها، ولم تتبدل بنظرة احترام على الأقل، بل على العكس من ذلك، فهناك بعض المطالبات

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Publication Date
Mon Jan 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقييم تجربة المشاركة الأجنبية في عينة من المصارف العراقية الخاصة
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           The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers .  the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms .This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives.                &nb

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