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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
Wed Oct 12 2022
Journal Name
College Of Islamic Sciences
Keeping abreast of the provisions of Islamic Sharia with the contemporary reality and its developments
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In The Name Of God the Most Gracious, the Most Merciful [Should he not know he that created? And he is the one that understands the finest mysteries (and) is well-acquainted] surah Al-Mulk verse No. (14), this Qur’anic verse is one of the pieces of evidence that indicates the suitability of Sharia for the human life, since God Almighty created the creation and he is the best-known concerning the needs of his creation to survive and for life to continue.

One of the key ways for the continuity of human life is Sharia's possession of the feature of suitability for every time and place, and for the whole world, and it is comprehensive to all the details of life and its integrated systems, a systems that comp

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Treatment of the general budget deficit in Islamic economic system
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In the name of God the Merciful
 Praise be to God and the Hall and Peace Uncle Prophet Muhammad and blindness Alo and companions
 Money is the lifeblood and a reason for living. An individual cannot live without money to make it
It is only through the necessities of life and the state that it can perform its duties and functions only
As money is so important, the state must regulate the balance of revenues
And expenses in order to avoid failure in Mizanitia, but perhaps the country may be exposed to crises
An exception that leads to misappropriation in the general Mizanitia and the Islamic Shari'ah is valid for Makkah
Time and place for all circumstances has created several ways to address the budget defici

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cost Management of construction industries according to the fast-track method
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Construction projects have become a changing dramatically in recent decades and that the goal of the beneficiaries of the implementation of structural project is to complete the work with less time and within the cost of the specific and the best possible quality may sometimes happen that highlights the importance of time on the rest of the items at the implementation of projects for various reasons, including the need to use the project as soon as possible possible change rapidly to customer's requests, but the high cost of the project represents the biggest obstacle for entrepreneurs with its effects on the quality and the time workers, and is a measure of those elements in monetary terms is the key to integration between them, so the

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Trends of Arabic Language Teachers in the Secondary Stage towards Homework
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The problem of the research is indicated by answering the following questions: 1) what are the attitudes of the Arabic language teachers towards homework?

2) Do the Arabic language teachers differ in their attitudes towards homework according to their specialization? 3) Do the Arabic language teachers differ in their attitudes towards homework according to their gender (male and female)? According to the three questions asked above, we may state the following hypotheses. There is no statistically significant difference between the average of the marks of Arabic language teachers in the real practice of the scale of the attitudes towards their homework and their average in the hypothetical practice of the

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
An improved neurogenetic model for recognition of 3D kinetic data of human extracted from the Vicon Robot system
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These days, it is crucial to discern between different types of human behavior, and artificial intelligence techniques play a big part in that.  The characteristics of the feedforward artificial neural network (FANN) algorithm and the genetic algorithm have been combined to create an important working mechanism that aids in this field. The proposed system can be used for essential tasks in life, such as analysis, automation, control, recognition, and other tasks. Crossover and mutation are the two primary mechanisms used by the genetic algorithm in the proposed system to replace the back propagation process in ANN. While the feedforward artificial neural network technique is focused on input processing, this should be based on the proce

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Publication Date
Tue Apr 30 2024
Journal Name
Modern Sport
The reality of sports nutritional culture and its contribution to some biochemical indicators among youth runners running distances (400, 800) and (400) meters hurdles for young
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هدف البحث إلى التعرف على مستوى الثقافة الغذائية الرياضية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، والتعرف على العلاقة وإسهام وأثر الثقافة الغذائية الرياضية ببعض المؤشرات البيوكيميائية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، أعتمد المنهج الوصفي بأسلوب العلاقات الإرتباطية، و تمثلت حدود مجتمع البحث بالعدائين الشباب لفعاليات ركض (400 و800) و(400) متر حواجز، يمثلون لاعبي الأندية العراقية الب

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
School Principals’ practices of servant leadership from teachers’ perspectives in basic education schools in the Sultanate of Oman
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The study aimed to explore the school principals’ servant leadership practices for primary teachers’ perspectives in the Sultanate of Oman, furthermore to investigate the differences in those practices attributable to variables (gender, qualification, educational stage, years of experience, governorate). The study relied on the descriptive approach, by employing the survey research design using the questionnaire as a main tool for data collection, which included five dimensions of servant leadership (altruism, humility, enhancing teacher development, emotional healing, commitment to community development), Data collected from (1094) teachers in basic education schools, and they were chosen randomly. The results of the study indicated

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Designing a Proposed Educational Program Based on Augmented Reality Technology and Measuring Its Effectiveness in Developing the Skills of Research and Historical Imagination Among Students of the Humanities Track in The Secondary Stage in the City of Mak
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The current study aims to develop a proposed educational program based on augmented reality (AR) technology, in addition to assessing its effectiveness in developing research and historical imagination skills of the Humanities Track's female students at the secondary stage, as well as assessing the correlative and predictive relationships between the amount of growth for the two dependent variables. To achieve this, a secondary school in the city of Makkah Al-Mukarramah was chosen, and an available random sample of (30) female students from the study population was selected. The quasi-experimental approach was followed by this study, particularly one group design. In addition, two tools were used to collect study data, namely: a test of

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
The Influence of the Magnetic Field on the Plasma Characteristics in Hollow Electrodes Discharge System
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      This work is an experimental study about the effects of gas pressure and magnetic field on plasma characteristics produced in an internal hollow electrodes discharge (HED) system. The results show that the breakdown voltage values increase with increasing the working pressure (especially with the presence of a magnetic field). The breakdown voltage depends on the p.d. product, where p is the gas pressure and d is the distance between the electrodes. While the values of current discharge decrease with the increase of the working pressure. The temperature of electron and the number density of electron are calculated from the Boltzmann method and the broadening of Stark, respectively. The results showed that the electron number d

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
The Mark transformation of the Visual Display System in the Children's Theater: رامي سامح زكي
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    The mark at the Children's Theater did not receive as much attention as in the adult theater, despite the great attention given to its visual system, but some of the directors of the Children's Theater approached the application of the same system of marking in the adult theater, without limiting  a certain mechanism  that identifies the mechanisms of mark operation and the modalities of its transformation in the visual display system, which called on the  researcher to shed light in this study on the scientific shift in the visual display system and its functions in the children's theater. The researcher formulated a title for his research (the mark transformation of the visual display system in the chi

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