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

Purpose: To use the L25 Taguchi orthogonal array for optimizing the three main solvothermal parameters that affect the synthesis of metal-organic frameworks-5 (MOF-5). Methods: The L25 Taguchi methodology was used to study various parameters that affect the degree of crystallinity (DOC) of MOF-5. The parameters comprised temperature of synthesis, duration of synthesis, and ratio of the solvent, N,N-dimethyl formamide (DMF) to reactants. For each parameter, the volume of DMF was varied while keeping the weight of reactants constant. The weights of 1,4-benzodicarboxylate (BDC) and Zn(NO3)2.6H2O used were 0.390 g and 2.166 g, respectively. For each parameter investigated, five different levels were used. The MOF-5 samples were synthesi

A nano manganese dioxide (MnO₂) was electrodeposited galvanostatically onto a carbon fiber (CF) surface using the simple method of anodic electrodeposition. The composite electrode was characterized by field emission scanning electron microscopy (FESEM), and X-ray diffraction (XRD). Very few studies investigated the efficiency of this electrode for heavy metals removal, especially chromium. The electrosorption properties of the nano MnO₂/CF electrode were examined by removing Cr(VI) ions from aqueous solutions. NaCl concentration, pH, and cell voltage were studied and optimized using the Box-Behnken design (BDD) to investigate their effects and interactions on the electrosorption process. The results showed that the

Fifty-Four paddy samples, 45 soil samples, and nine irrigation water samples of some paddy fields at Alfurat Alawsat Area, Iraq were collected to investigate the microbial quality including total count bacteria (TCB), molds and yeast, total coliform (TC), and E. coli bacteria. Paddy samples were processed at the laboratory level to produce rice at 32 and 36 whiteness, and the microbial quality of the produced rice was conducted too. The results showed that all irrigation water samples were overpassed the FDA limit for E. coli. All paddy samples were exceeded the good limit of TCB, but no sample exceeded the acceptable limit. Most paddy samples were exceeded the FDA limit for molds and yeast, and few paddy samples exc

Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

The research endeavors to harness the benefits stemming from the integration of constraint theory into construction project management, with the primary goal of mitigating project completion delays. Additionally, it employs fuzzy analysis to determine the relative significance of fundamental constraints within projects by assigning them appropriate weights. The research problem primarily revolves around two key issues. Firstly, the persistent utilization of outdated methodologies and a heavy reliance on workforce experience without embracing modern computerized technologies. Secondly, the recurring problem of project delivery delays. Construction projects typically encompass five fundamental constraint types: cost restrictions, tim

Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and