This paper analyses the relationship between selected macroeconomic variables and gross domestic product (GDP) in Saudi Arabia for the period 1993-2019. Specifically, it measures the effects of interest rate, oil price, inflation rate, budget deficit and money supply on the GDP of Saudi Arabia. The method employs in this paper is based on a descriptive analysis approach and ARDL model through the Bounds testing approach to cointegration. The results of the research reveal that the budget deficit, oil price and money supply have positive significant effects on GDP, while other variables have no effects on GDP and turned out to be insignificant. The findings suggest that both fiscal and monetary policies should be fo

The work reported in this study focusing on the abrasive wear behavior for three types of pipes used in oil industries (Carbone steel, Alloy steel and Stainless steel) using a wear apparatus for dry and wet tests, manufactured according to ASTM G65. Silica sand with
hardness (1000-1100) HV was used as abrasive material. The abrasive wear of these pipes has been measured experimentally by measuring the wear rate for each case under different sliding speeds, applied loads, and sand conditions (dry or wet). All tests have been conducted using sand of particle size (200-425) µm, ambient temperature of 34.5 °C and humidity 22% (Lab conditions).
The results show that the material loss due to abrasive wear increased monotonically with

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

In general, the importance of cluster analysis is that one can evaluate elements by clustering multiple homogeneous data; the main objective of this analysis is to collect the elements of a single, homogeneous group into different divisions, depending on many variables. This method of analysis is used to reduce data, generate hypotheses and test them, as well as predict and match models. The research aims to evaluate the fuzzy cluster analysis, which is a special case of cluster analysis, as well as to compare the two methods—classical and fuzzy cluster analysis. The research topic has been allocated to the government and private hospitals. The sampling for this research was comprised of 288 patients being treated in 10 hospitals. As t

According to the importance of the subject of research, and the importance of the surveyed organization as a dynamic sector of the country in general , The research attempts to suggest to service organizations in general reconsidering the currently adopted mechanisms in the redesign of its functions , and in the services provided industry . The data was collected from (98) Director Mangers , head of department and head of division . The research tool is the questionnaire , which included (50) items . The results show Significant Effect & Correlation relationship between the two variables due to their dimensions . These lead to he application of job enrichment technology will increase the organization's ability to possess efficient hu

Abstract

                 The research aims to diagnose the reality of applying the eighth requirement (operation) of the business continuity management system according to the international standard (ISO 22301: 2019), in the General Tax Authority, which is related to planning, implementing and controlling specific processes and procedures to address risks and opportunities, and the research adopted the checklist of the standard ( ISO 22301: 2019), in obtaining information, to measure the extent of application and documentation, the percentages and the weighted arithmetic mean were relied upon, and the research reached a set of result

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

Out of the search for the truth, the reader of the Holy Qur’an should know the fate of the sorcerers whom Pharaoh threatened when they announced it as pure monotheism in front of seeing the stick as it turned into a clear serpent, when they said: We believe in the Lord of the worlds, the Lord of Moses and Aaron, and the clear promise came to cut and crucify the trunks of palm trees, and they said what they said if Being supplicants to God (May God cause us to die as Muslims), did Pharaoh actually carry out what he promised them?? So we studied that subject from this angle. Because what looms on the horizon of the Holy Qur’an is that there is no one who seeks refuge with God Almighty in times of adversity except that God Almighty has

In the recent years, remote sensing applications have a great interest because it's offers many advantages, benefits and possibilities for the applications that using this concept, satellite it's one must important applications for remote sensing, it's provide us with multispectral images allow as study many problems like changing in ecological cover or biodiversity for earth surfers, and illustrated biological diversity of the studied areas by the presentation of the different areas of the scene taken depending on the length of the characteristic wave, Thresholding it's a common used operation for image segmentation, it's seek to extract a monochrome image from gray image by segment this image to two region (for

The research aim to the usage educational method for jump shooting and it effect on speed strength in basketball for the specialist students in College Sport of Dayla University, which used the following statistic treatment (The T.test for compatible specimens), so after statistic treatment which appears theres a tow moral differences in speed strength and jump shooting tests results to (legs & arms) for the before and after tests, and after that the conclusions we positive and the second the special drills effect immaterial speed strength to legs and arms, so the tow researches recommended to looking after the best for educational methods that used in our sport colleges in Iraq.