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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
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Properties of the Adjoint Operator of a General Fuzzy Bounded Operator
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Our goal in the present paper is to recall the concept of general fuzzy normed space and its basic properties in order to define the adjoint operator of a general fuzzy bounded operator from a general fuzzy normed space V into another general fuzzy normed space U. After that basic properties of the adjoint operator were proved then the definition of fuzzy reflexive general fuzzy normed space was introduced in order to prove that every finite dimensional general fuzzy normed space is fuzzy reflexive.

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Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
The provisions of voluntary charity and some of its contemporary applications
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Summary of the research in English:

the research seeks to define the provisions of voluntary charity and some of its contemporary applications, so the research is after the definition of charity and voluntary charity, define the provisions of the Most important thing charity, where the one who is given charity, in the introduction, he talked about the importance of charity in social solidarity,As for the first topic ,it deait with a statement and definition of charity in the Quran,sunnah and comparative juris prudence,whil the second topic was conducted with clarifying the provisions of the ratified, the ratified,while the third topic was concerned with clarifying the application of voluntary charity contemporary investing the Mo

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
The effects of Core-polarization on inelastic form factors of 10B
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Inelastic transverse and longitudinal form factors of same parity have
been studied for B 10 nucleus in the frame work of the shell model for
many particles, by using He 4 as an inert core and the remaining
particles were distributed in 3 / 2 1 / 2 1p ,1p which form the model
space. The calculations of the present work based on the harmonic
oscillator potential with fixed size parameter (b). Here we use the
first order correction for the perturbation theory and the interaction
from Cohen-Kurath (CK). Adding the core-polarization effects to
form factors calculations gave a good agreement with the
experimental data. Calculations have been performed for the
transverse excited states of: (1 ,0 )at ( E  0.178M

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Effect of Hydrated Lime on the Properties of Roller Compacted Concrete
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Roller compacted concrete (RCC) is a concrete of no slump, no reinforcement, no finishing, and compacted using vibratory roller. When compared with conventional concrete, it contains less water content
when compared to traditional concrete. The RCC technique achieves significant time and cost savings during the construction of concrete. This study demonstrates the preparation of RCC slab of (38 ×38× 10) cm
samples by using roller compactor which is manufactured in local markets. The Hydrated lime additive is used to study the mechanical and physical properties of that RCC slab samples. This investigation is divided
into two main stages: The First stage consists of hammer compaction method with two gradation of aggregate, dense

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Publication Date
Sat Jan 01 2022
Journal Name
Space International Journal Of Space Studies In Architecture And Urban Design
Adaptive Reuse of Traditional Architecture under the Influence of Intelligent Systems
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Publication Date
Wed May 24 2023
Journal Name
College Of Islamic Sciences
Analyzing the likeness of fundamentalists and examples of its jurisprudential applications
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The new events in every era are endless, and it is not required of the legal texts to pursue each event by itself and attach to it its ruling.
At the same time, every event or action must have a Shari’a ruling according to the wise Lawgiver, and our scholars have noted this in every event presented to them. ...etc.
It is well known that reaching the legal ruling on a matter, by examining the detailed evidence, is subject to following the path of the rules and regulations specific to the overall evidence, which we organize on the basis of the principles of jurisprudence.
Therefore, any disagreement about the manner or content of these rules will have an impact on the difference of jurists in partial issues, when examining the d

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Comparison between the efficiency of serological tests for Identification of Brucellosis
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Five serological methods for detection of Brucella were compaired in this study, Four of the methods are commonely used in the detections:- 1-Rose-Bengal: as primary screening test which depends on detecting antibodies in the blood serum. 2-IFAT: which detects IgG and IgM antibodies in the serum. 3-ELISA test: which detects IgG antibodies in the serum. 4-2ME test: which detects IgG antibodies The fifth methods. It was developed by a reasercher in one of the health centers in Baghdad. It was given the name of spot Immune Assay (SIA). Results declares that among (100) samples of patients blood, 76, 49, 49, 37, and 28. samples were positive to Rose Bengal, ELISA, SIA, 2ME and IFAT tests, respectively. When efficiency, sensitivity and specific

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Publication Date
Sat Oct 06 2012
Journal Name
Journal Of Engineering
Prediction of Smear Effect on the Bearing Capacity of Driven Piles
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Publication Date
Sun Feb 22 2004
Journal Name
International Conference On Research In Education And Science
Investigation the genome variation of ST-253 of pseudomonas aeruginosa isolates
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The genic variation analysis of Pseudomonas aeruginosa after filtering the spurious variation appeared that 222 variable loci out of 5572 loci were detected. The type of variation analysis revealed that single nucleotide polymorphism was highly significant compared with other types of variation due the fact that the genome variation was achieved on the level of microevolution. Moreover, the proportional effect of functional scheme showed that genes responsible for environmental information were the highest comparable to another scheme. The genes of environmental information processing locate on outer membrane and face the defense strategy of the host therefore change in proteins coded by these genes lead to escape the immune system defense

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Scopus
Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Effect the combination of antibiotics on clinical isolates of Staphylococcus aureus
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Atotal of 75 different clinical samples were collected from different hospitals in Baghdad Biochemical and morphological characterization tests showed that forty isolates were identified as Staphylococcus aureus Antibiotic susceptibility tests of all isolates towards ten antibiotics were carried out and results showed that many isolates (97.5 %) were resistant to ?-lactam antibiotic , 70 % were resistant to Tetracyclinee , 62.5% were resistant to co-trimoxazole , 60 % were resistant to ciprofloxacin , 55% were resistant both of chloramphenicol and erythromycin , 52.5% were resistant to gentamicin , 35% were resistant to rifampicin , 10% were resistant to vancomycin . According to the above results the S.aureus I1 which is isolated

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