No. 22412. Convention between the Government of the French Republic and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation with respect to taxes on income and succession duties. Signed at Paris on 18 February 1982

The study aimed to assess the efficiency of health services provided by the government hospitals in various districts of the Kingdom of Saudi Arabia. The number of beds at hospitals, doctors, nursing staff and paramedical categories were used as inputs for the model. The average productivity efficiency of government hospitals in the districts of the Kingdom of Saudi Arabia in 2014 was 92.3%; whereas, the average internal production efficiency of these districts in the provision of health services through their respective hospitals was 94.7%; and the average external productivity efficiency in the different cities of the districts in Kingdom of the Saudi Arabia was 97.5%. It has been found that the average overall productivity efficiency was 90.2%, concerning the relative efficiency indicators of government hospitals, which were based on the hospitals’ distribution of Saudi Arabian districts in 2006. An analysis of the indicator showed that the average production efficiency of the services provided (internally) by the districts of the Kingdom of Saudi Arabia was 94.7%, and that the average of the external production efficiency for such services was 95.4%. The Data Envelopment Analysis is a successful technique in measuring the performance efficiency of hospitals and it also assists to identify possible improvement and reduction in cost.

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(The Impact of Traffic Accidents on Development: A Contemporary Accounting Perspective, Asir governorate as a model - Saudi Arabia (2006-2013: أثر حوادث المرور على التنمية نظرة محاسبية معاصرة محافظة (عسير) نموذجاً المملكة العربية السعودية (2006– 2013)

Arab Journal of Sciences & Research Publishing - المجلة العربية للعلوم و نشر الأبحاث ◽

10.26389/ajsrp.s310816 ◽

2017 ◽

Vol 3 (2) ◽

Author(s):

Shahabuddin Mohammed Ahmed Abdullah

Keyword(s):

Saudi Arabia ◽

Community Development ◽

Traffic Accidents ◽

Kingdom Of Saudi Arabia ◽

The Government ◽

The Cost ◽

The Impact

The traffic accidents in the high ways and towns are still increasing, their effect on the community development clearly seen. The control of this problem is highly significant. The analysis of the data and the information about the traffic accidents, their direct, indirect, a variables and continues cost represented in curing the injured, paying the Diya, the cost of the medical operations on behalf of the government and the relatives of the injured dealt with through the accounting view. This paper aimed at measuring the effect of traffic accidents in terms of money, to be use for the development of Accer province – South of the kingdom of Saudi Arabia. The overall cost of the traffic accidents in 2013 is 23 pillions Riyal. The percentage of the injured is 30% per family. The cost account of traffic accidents in Accer province is 1. 6 pillions Riyal. These sums of money could have been use for the development of the province. The paper recommends The direct, indirect, a variables and continues costs of the traffic accidents should give a due consideration The traffic administration should give a due consideration as well, to be minimizing the number of the traffic accidents. There should be decisive practical measures to stop these accidents.

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Status of Knowledge Based Economy in the Kingdom of Saudi Arabia: An Analysis

Journal of Education and Vocational Research ◽

10.22610/jsds.v4i6.761 ◽

2013 ◽

Vol 4 (6) ◽

pp. 268-277

Author(s):

Omar Salem Bashehab

Keyword(s):

Saudi Arabia ◽

Human Resource Development ◽

Secondary Data ◽

Primary Objective ◽

Kingdom Of Saudi Arabia ◽

Knowledge Based ◽

Knowledge Based Economy ◽

The Status ◽

Emerging Issues ◽

The Government

This paper highlights on the emerging issues that compelled Saudi Arabia in transforming its economy to a knowledge-based one. It discusses the pillars of a knowledge-based economy i.e. the institutional model; education; research and development (R&D); and information and communication technology (ICT) adopted by the World Bank Institute framework to analyze the status of a knowledge-based economy in Saudi Arabia. The primary objective of this article is to understand the status of the knowledgebased economy in the Kingdom of Saudi Arabia. Secondary data was collected for writing the paper. The nine developmental plans of Saudi Arabia (Ministry of Economy and Planning), Ministry of Education reports, Ministry of Communications and Information Technology reports, and Saudi Arabian Monetary Agency (SAMA) reports are some of the important sources of data. The government of Saudi Arabia has laid the foundation for transforming its economy to a knowledge-based one but more is required especially in the field of human resource development and innovation to expedite the easiness of the transforming process.

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Zakat and taxes in the Kingdom of Saudi Arabia

Al-Rashad Journal of Islamic Finance ◽

10.46722/ajif.1.2.21d ◽

2021 ◽

Vol 1 (2) ◽

pp. 50-89

Author(s):

Walaa Abazaid

Keyword(s):

Saudi Arabia ◽

Islamic Law ◽

National Income ◽

Kingdom Of Saudi Arabia ◽

Tax System ◽

Vision 2030 ◽

Ministry Of Finance ◽

The Government

Within the framework of Vision 2030, the Kingdom of Saudi Arabia strives to achieve good national income through an effective tax system. This tax system in the Kingdom of Saudi Arabia encompasses taxes that are inflicted by the government and zakat imposed by Islamic law. The tax and zakat system in the Kingdom of Saudi Arabia is supervised by the General Authority for Zakat and Income and operates under the authority of the Ministry of Finance, but the authorities responsible for looking into tax disputes still confront problems and difficulties during the performance of their work, especially in disputes related to sharia consulting. Since the importance of the tax and zakat fund in the Kingdom of Saudi Arabia is great and the relatively high imports it achieves, the aim of this research is to study the structure of the tax and zakat system and the mechanism of work of the bodies responsible for settling tax and zakat dispute by relying on literary reviews of previous researches and official publications allocated for the General Authority for Tax and Zakat, besides the laws correlated to the tax and zakat system in the Kingdom of Saudi Arabia. The research concluded that there are a set of weaknesses in the mechanism of work of the authorities and committees who are responsible for deciphering tax and zakat disputes, and a set of proposals have been proposed to improve the performance of these committees.

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Nationalisation of Health Workforce in Saudi Arabia’s Public and Private Sectors: A Review of Issues and Challenges

Journal of Health Management ◽

10.1177/09720634211035204 ◽

2021 ◽

pp. 097206342110352

Author(s):

Fahad Albejaidi ◽

Kesavan Sreekantan Nair

Keyword(s):

Saudi Arabia ◽

Workforce Development ◽

Health Workforce ◽

Kingdom Of Saudi Arabia ◽

Public And Private ◽

Strategic Initiatives ◽

Vision 2030 ◽

Health Workforce Development ◽

The Government ◽

Delivery Of Health Services

Presently, Saudi Arabia depends largely on expatriate health workforce for delivery of health services. This article provides an overview of Saudization policy introduced by the Kingdom of Saudi Arabia and analyses its underlying impact on health workforce in public and private sectors. It also examines key strategic initiatives undertaken by the government for health workforce development and challenges of replacing expatriates in the country as envisaged in the Vision 2030. There are concerns about low participation of females in nursing, mainly due to a poor image attached to the profession, and further exacerbated by religious and cultural factors. There is a strong need to adopt a health workforce development policy that integrates local culture, values and social ties. Government needs to follow a multipronged approach to change the mindset of citizens to take up health care jobs, particularly nursing and pharmacist professions.

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Status and Prospects of Agricultural Growth Domestic Product in the Kingdom of Saudi Arabia

SAGE Open ◽

10.1177/21582440211005451 ◽

2021 ◽

Vol 11 (1) ◽

pp. 215824402110054

Author(s):

Abda Abdalla Emam ◽

Amal Saeed Abass ◽

Nagat Ahmed Elmulthum ◽

Mutasim Elrasheed

Keyword(s):

Saudi Arabia ◽

Unit Root Test ◽

Secondary Data ◽

Domestic Product ◽

Government Investment ◽

Kingdom Of Saudi Arabia ◽

Sustainable Food ◽

Agricultural Growth ◽

Long Run ◽

The Government

The Kingdom of Saudi Arabia (KSA) has set Vision 2030 to reduce the total dependency of the country oil sectors, diversifying the economy and achieving sustainable food security. This necessitated conducting this study which aimed at estimating and analyzing the association and impact of selected agricultural subsectors (dates, honey, fish, chicken, and cattle) on Agricultural Growth Domestic Product (AGDP) of KSA, and identifying the leading subsector in the economy that might substantially affect AGDP and other subsectors. Unit root test, Johansen co-integration, vector error correction model (VECM), multiple regression techniques, and impulse test were used in analyzing the secondary data that covered the period from 1985 to 2017. Results revealed the presence of long-run co-integration between designated variables. Only the coefficient of adjustment parameter for dates (as dependent variable) is negative (−5.42) and significant (critical t value = −2.52 with p = .02), meaning that the model was able to correct its past-time disequilibrium. Furthermore, short-run causality was noticed between few variables. The regression analysis results indicated the existence of positive and significant relationships between the dependent (AGDP) and each of the independent variables: cattle (0.83; p = .00), honey (50.05; p = .06), and chicken (0.07; p = .00). On the contrary, results of the impulse tests showed that the cattle subsector is leading in the economy. Accordingly, cattle, honey, and chicken subsectors should be given high priority in the government investment policy.

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Challenges Encountered by Community Colleges at Shaqra University in Saudi Arabia: A Documentary Analysis

IIUM Journal of Educational Studies ◽

10.31436/ijes.v4i2.129 ◽

2016 ◽

Vol 4 (2) ◽

pp. 97-119

Author(s):

Fahad Alabdulamenem

Keyword(s):

Saudi Arabia ◽

Community Colleges ◽

Community College System ◽

Kingdom Of Saudi Arabia ◽

College System ◽

Documentary Analysis ◽

The Government ◽

Faculty And Administrators ◽

Student Ratios ◽

Financial Losses

The principal aim of this study is to investigate to what extent the four community colleges operating under the jurisdiction of Shaqra University: Shaqra, Adduwadimi, Huraymila, and Alquwayiyah, meet the needs of Saudi Arabian society. The research method was a qualitative documentary analysis, which involved examining and interpreting official documents. The following are the primary findings of the study:(a) enrollments at the four colleges have fluctuated over the past 3 years (2012-2014); (b) the number of graduates from the four community colleges has steadily decreased, resulting in an abnormally low graduation rate overall; (c) the faculty to student ratios at the community colleges are typically small; and (d) there was a policy of continuous hiring of additional administrators and technicians between 2012 and 2014, with the result that the ratio of administrators and technicians to enrollees has become bloated. Consequently, the continued existence of these community colleges hangs-in-the-balance, and the concerned authorities need to seek urgent resolution to this problem to avoid huge financial losses and wastage on the part of the government. To resolve the on-going problems, the researcher recommends that the four community colleges at Shaqra University be just combined into two, and if necessity requires, retrenchment of faculty and administrators is conducted to achieve the ideal faculty to student ratio and administrator to student ratio. Finally, the researcher concludes that the best model for a community college system that can be adapted to the context of the Kingdom of Saudi Arabia is the American system of community colleges.

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The Impact of Privatization on Cash Flows in the Saudi Government Sector: A Case Study of the Ministry of Environment and Water

10.47340/mjeas.v1i3.1.2020 ◽

2020 ◽

pp. 1-14

Author(s):

Mohammed Al-Dossary

Keyword(s):

Saudi Arabia ◽

Negative Impact ◽

Positive Impact ◽

Cash Flows ◽

Kingdom Of Saudi Arabia ◽

Government Sector ◽

The Government ◽

The Impact ◽

Privatization Policy

الملخص: هدفت هذه الدراسة لبيان أثر سياسة الخصخصة على التدفقات النقدية في القطاع الحكومي السعودي، حيث تم استخدام المنهج الوصفي التحليلي من أجل تحقيق الهدف من الدراسة، كما أن الدراسة حاولت اختبار فرضيتين تشير الأولى إلى أن للخصخصة أثر إيجابي على التدفقات النقدية في القطاع الحكومي السعودي، أما الفرضية الثانية فتشير الى أن للخصخصة أثر سلبي على التدفقات النقدية في القطاع الحكومي السعودي، وقد تكون مجتمع الدراسة من جميع المؤسسات الحكومية السعودية التي تم خصخصتها في الفترة الماضية، وتم أخذ عمليات الخصخصة التي تمت في وزارة البيئة والمياه كعينة لهذا المجتمع. وقد توصلت الدراسة الى أن لتطبيق سياسة الخصخصة أثر إيجابي على التدفقات الحكومية، حيث ساهمت هذه السياسة في خفض الانفاق الحكومي وزيادة الإيرادات الحكومية، وقد أوصت الدراسة بضرورة تركيز الحكومة السعودية على أساليب الخصخصة التي لا تسند لعمليات البيع بل احتفاظ الحكومة بملكية المشاريع وإدارتها بأسلوب القطاع الخاص، مع ضرورة إبراز الجوانب الإيجابية لهذه السياسة للمجتمع من أجل كسب التأييد المجتمعي لهذه السياسة. الكلمات المفتاحية: الخصخصة، التدفقات النقدية، القطاع الحكومي، وزارة البيئة والمياة، السعودية RESEARCH ARTICLE The Impact of Privatization on Cash Flows in the Saudi Government Sector: A Case Study of the Ministry of Environment and Water Mohammed Marzouq Mefleh Al-Dossary Researcher - Kingdom of Saudi Arabia Abstract This study aimed to demonstrate the impact of the privatization policy on the cash flows in the Saudi government sector, where the descriptive analytical approach was used in order to achieve the objective of the study. The study tested two hypotheses, the first indicating that privatization has a positive impact on the cash flows in the Saudi government sector, while the second hypothesis indicates that privatization has a negative impact on the cash flows in the Saudi government sector. The study community consisted of all Saudi government institutions that have been privatized in the past period, and the privatization processes that took place in the Ministry of Environment and Water were taken as a sample for this community. The study concluded that the application of the privatization policy has a positive impact on government flows, as this policy contributed to reducing government spending and increasing government revenue, and the study recommended that the Saudi government should focus on privatization methods that are not assigned to sales operations but the government retains ownership and management of projects in the private sector style. The study stressed that there is a need to highlight the positive aspects of this policy to society in order to gain societal support for this policy. Keywords: privatization, cash flow, government sector, Ministry of Environment and Water, Saudi Arabia

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Microvascular complications among patients with diabetes: An emerging health problem in Saudi Arabia

Diabetes and Vascular Disease Research ◽

10.1177/1479164118820714 ◽

2019 ◽

Vol 16 (3) ◽

pp. 227-235 ◽

Cited By ~ 7

Author(s):

Asirvatham Alwin Robert ◽

Mohamed Abdulaziz Al Dawish

Keyword(s):

Diabetes Mellitus ◽

Saudi Arabia ◽

Microvascular Complications ◽

Adult Population ◽

Vascular Complications ◽

Kingdom Of Saudi Arabia ◽

Patients With Diabetes ◽

The Government ◽

Prevalence Of Diabetes Mellitus

Diabetes mellitus, besides disrupting the carbohydrate metabolism process, also induces vascular disease and impacts nearly all the types and sizes of blood vessels. In fact, vascular complications cause majority of the morbidity, hospitalizations and mortality of patients with diabetes mellitus. Retinopathy, nephropathy and neuropathy (microvascular complications) impact hundreds of millions of diabetics and normally target those having long-term or uncontrolled forms of the disease; however, these disorders can also exist at the time of diagnosis or in those yet to be diagnosed. The Kingdom of Saudi Arabia is the biggest country in the Middle East that occupies around four-fifths of the Arabian Peninsula supporting a population of more than 33.3 million people. The prevalence of diabetes mellitus is increasing at an alarming rate in Saudi Arabia. Over 25% of the adult population is suffering and that figure is projected to more than double by 2030. In fact, diabetes mellitus has approximately registered a 10-fold upsurge in the past three decades in Saudi Arabia. However, the prevalence and risk factors of microvascular complications in diabetes mellitus patients have not yet been clearly documented in Saudi Arabia. Hence, in this review, we aim to provide an overview of the microvascular complications among patients with diabetes in Saudi Arabia, utilizing data from the currently available published literature. This is an attempt to facilitate the government and healthcare systems aware of the enormous worth of prevention, early detection and appropriate management of such microvascular complications.

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The Socio-economic Potential of the Emerging Film Industry in Saudi Arabia

European Journal of Sustainable Development ◽

10.14207/ejsd.2021.v10n1p239 ◽

2021 ◽

Vol 10 (1) ◽

pp. 239

Author(s):

Lamia Saud Shesha ◽

Nadia Yusuf

Keyword(s):

Saudi Arabia ◽

Film Industry ◽

Middle Eastern ◽

Economic Potential ◽

Regional Power ◽

Economic Perspective ◽

Kingdom Of Saudi Arabia ◽

Strategic Plans ◽

The Social ◽

The Government

The Kingdom of Saudi Arabia transformed from a developing Middle Eastern nation into a regional power with ambitious projects in a variety of sectors. In this framework, the government proceeded to legalize cinemas in 2018, with an unprecedented step of issuing seven licenses for major cinema operating businesses. All of the prominent steps designed to promote the film industry align with the broader concept of expanding Saudi Arabia’s cultural and economic boundaries by adopting a path towards modernization and diversification. As the study seeks to investigate the social and economic prospects of the newly-established motion picture sector in the Kingdom of Saudi Arabia, the review is based on the recent commitments and current plans by Saudi authorities and associated organizations. From the socio-economic perspective, the decision to lift the ban on theatres is a crucial milestone, allowing the country to strengthen its entertainment sector. Despite the diversity of suggested strategic plans, the consensus of the Saudi authorities is to stimulate both local and foreign businesses seeking to open new cinemas in Riyadh, Jeddah, and other cities.

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