Roll up & Posters
THE FLU VACCINE... YOUR BEST DEFENCE Get the annual influenza vaccine! The annual influenza season really takes a toll on health care providers. When you have the flu, it is difficult to provide the proper care for your patients. You also run the risk of passing the virus on to others. Contact Employee Health Clinic on extension 4811 or 4971 for details on where, when, and how to get the influenza vaccination.
FLU VACCINE... YOUR BEST DEFENCE
Get the annual influenza vaccine!
You are entering a special care area. The patients here, including your loved one, are particularly vulnerable to infection. To help us keep our patients safe and free from infection, we ask that you comply with these rules.
The annual influenza season really takes a toll on health care providers. When you have the flu, it is difficult to provide the proper care for your patients. You also run the risk of passing the virus on to others.
Wash your hands on entering the unit. This is the single most important thing that you can do to help us prevent infection.
Contact Employee Health Clinic on extension 4811 or 4971 for details on where, when, and how to get the influenza vaccination.
All Visitors Wear protective clothing when asked to do so by a member of staff. The protective clothing will prevent the transfer of bacteria and viruses from your clothing to the patient you are visiting.
Thank you for helping us keep our PATIENTS SAFE
If possible, keep jewelry to a minimum. Intricate jewelry, jewelry with stones, chains, and watches can all harbor bacteria and viruses that can be transferred to patients.
Come and explore the different services offered by the Chinese and Alternative Medicine Department at Saad Specialist Hospital Every Sunday, Tuesday and Wednesday
A free massage will be offered to visitors
From January 17th â€“ February 10th 2010 1 pm â€“ 4 pm
Chinese Medicine Hijama Yoga Relaxation exercises Therapeutic Massage Colon hydrotherapy
eve ry day
Chinese and Alternative Medicine Department Services
Highly experienced staﬀ providing cutting edge care including: • Digital walking/running analysis • Comprehensive adult and child orthotic devices including computer aided design • Comprehensive prosthetic services • High definition cosmetic silicone prosthetics • Comprehensive mastectomy products • Full lymphedema compression hosiery • Comprehensive wheelchair, seating and mobility services • Therapeutic shoes and insoles for diabetics • Orthopedic custom molded footwear • Repair and maintenance of all orthotic prosthetic devices
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ÀÔÎÎ ÀÔÓÓ ÀÕÎÎ ÀÕÏÓ ÀÕÑÎ ÀÕÓÎ
÷őĵŌŋńēĈ§ŗĀ÷ŐēĵĝŜŋŅňŏń÷Ō£ęĉčň÷őú¿÷ĥĀŢ§ėûĴŋń±ŗĩČēŝńíĀ¡÷Ĉ±ĳŌýŌ÷Ĵ©ŗĴēň§ Information and Consumer Research Center - Tel: 03 801 4440
ÎÑÖÎÏÒÒÒÎĻĀ÷Ŕ¡ťōĵň§ýŌēĐÃª÷Ōŗŉĵōň§ę»ńėŌ E-mail: ICRC@saad.com.sa
Come and celebrate Health Care Quality Week at SSH CME will be held in the Conference Center on Tuesday, 11 November from 1215-1300 hours entitled:
Diabetes &Children No Child should die of Diabetes
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ﺎﻟﻴــﻪ وﺧﺪ ﻣ ـ ـ ﺎ ت ﻋـ ﻣﺘ
t ali u rQ Superio
The Orthotic & Prosthetic Department
ﻗـﺴــــــﻢ اﻻﻃـــــﺮاف اﻟﺼﻨـــﺎﻋﻴـــــﺔ P.O. Box 30353 - Al-Khobar 31952 - Kingdom of Saudi Arabia Tel: +966 3 801 4251 / 4249 - Fax: +966 3 801 1946 ICRC: +966 3 801 4440
Presenters: Dr Oussama Khatib Consultant Endocrinologist Dr Ayman Akkad Consultant Pediatric Endocrinologist You will be eligible to win prizes.
In the OPD lobby a booth will be open between 1000-1900 hours. Patients, Visitors and Employees are welcome to visit and have questions answered by: • Dietician • Endocrinologist • Orthotics • Patient Educator
Please notify us in case of cancellation of your appointment. Call: +966 3 801 4111
اﻟﻤﻤﻠﻜﺔ اﻟﻌﺮﺑﻴﺔ اﻟﺴﻌﻮدﻳﺔ- 31952 اﻟﺨﺒﺮ- 30353 ﺻﻨﺪوق اﻟﺒﺮﻳﺪ +966 3 801 1946: ﻓﺎﻛﺲ- +966 3 801 4251 / 4249 :ﻫﺎﺗﻒ +966 3 801 4440:ﻣﺮﻛﺰ اﻟﻤﻌﻠﻮﻣﺎت P.O. Box 30353-Al-Khobar 31952, Kingdom of Saudi Arabia Tel: +966 3 882 6666, Fax: +966 3 882 3334, ICRC: +966 3 801 4440
Cards, Flyers Handouts
ﻛـﺘـﻴـﺐ اﻟﺘﺴﺠﻴﻞ واﻟﻘﺒﻮل
What kinds of problems can speech therapy treat and who can be treated?
Speech Therapy Do you have trouble saying certain sounds or words or find it difficult to understanding what other people say? If this is the case, you may need to consult a speech-language pathologist, also known as a speech therapist. A speech therapist will work with you to correct any speech problems that you might have.
There are five kinds of problems that speech therapy can treat. These include: • Articulation • Voice • Language • Fluency • Swallowing
Saad Specialist Hospital is able to treat a variety of speech disorders, including:
The following people can be treated with speech therapy: • Pediatrics (congenital and acquired) • Adults • Geriatrics
If you have trouble saying certain sounds or correctly pronouncing words, you may have an articulation disorder. Articulation is the process by which sounds and words are formed when air is forced over the articulators (the tongue, jaw, teeth, lips, and hard and soft palates).
If you find that you repeat certain sounds when you speak, making it difficult to complete a word, you may have a fluency disorder. Stuttering is common in young children, the normal period of stuttering ranging from around the age of 2 to 5 years. If the stuttering persists, however, a fluency disorder may develop. Signs of a fluency disorder may include talking at a slower rate with more pauses, repetition of parts of words, and also the prolonging of sentences when speaking. Fluency disorders can be described as either ‘stuttering’ or ‘cluttering’
If people have trouble hearing what you are saying, it may be the result of a voice disorder. You may begin a sentence talking loudly and clearly but become quiet and start to mumble towards the end. Children with voice disorders sometimes sound like they have a cold, or as though they are talking through their noses. Voice problems are classified as organic or functional. Any disorder affecting either the loudness, pitch, phonation or resonance of a person’s voice will impair the quality of a person’s voice.
If you have trouble understanding people when they talk to you, or if you have trouble putting words together to express your thoughts, you may have a language disorder.
Dysphagia (swallowing disorders):
Symptoms of dysphagia include an inability to hold food in the mouth, difficulty moving food from the front to the back of the mouth, and ’pocketing’ of food particles in the mouth after swallowing. Some dysphagia patients may feel as though food is stuck in their throat, have pain during swallowing, cough before, after, or during swallowing, or demonstrate esophageal reflux. If any of these symptoms are present in a patient, a dysphagia evaluation by a speech therapist is recommended to ensure safe nutritional intake.
What treatment is given for each speech disorder?
The specific treatment that a patient is given depends on the exact problems that needs to be improved with therapy. Initially, a speech therapist will conduct a thorough examination of the patient. This is necessary to accurately identify the problem, as certain what may be causing it, and determine the best course of treatment. Articulation disorders may be treated by encouraging the patient to practice sounds that they misarticulate. Fluency disorders may be treated by teaching the main three fluency skills; easy onset, smooth talking and relaxation. In more advanced cases, therapeutic devices and a technique called Delayed Auditory Feedback (DAF) will be used. Voice disorders are treated by showing the patient exercises that will improve the quality of their voice and (according to severity), all other affected components of their voice. Language disorders may be treated by showing the patient exercises that will help to retrain their brain into understanding words, numbers, or gestures. An individual can also be trained to use other ways to communicate. For example, if someone has trouble understanding written words, it may be useful to use a communication board. Swallowing disorders may be treated in several ways. The patient will be shown how to carry out exercises to improve control of their mouth and throat muscles. For example, carefully holding the head in a certain position whilst chewing and swallowing may help. Eating and drinking foods and liquids of a certain thickness may also be advised as water may be hard to control in the mouth, but a thick milkshake is easier to control.
What makes Saad Specialist Hospital’s Speech Department unique?
Saad Specialist Hospital distinguishes itself from other hospitals by having a highly standardized treatment plan for many critical speech-related disorders, including: • Dysphagia and feeding disorders • Tracheostomy • Laryngectomy
Business hours: Saturday - Wednesday: 08h00 - 18h00 Thursday: 8h00 - 16h00
P.O. Box 30353-Al-Khobar 31952 - Kingdom of Saudi Arabia Tel: +966 3 801 2862 / 1291 - Fax: +966 3 801 1946 - ICRC: +966 3 801 4440
CODE PINK Hospital Emergency Codes are used in hospitals worldwide to alert staff to various emergency situations. Hospital emergency codes are frequently coded by color.
Contents 1 2 3 4 5 6 7 8
CCTV OFFICER I Officer II MATERNITY 3E NICU 3North 4A 4C Clinic
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t Immediately dispatch to area of “CODE PINK” t Relieve security posted in the area and
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instruct him/her to go assist nursing with searches of area etc. Obtain any information from CN pertaining to the abduction and description of abducted child Maintain a secure perimeter of stairs, lifts, exit doors, etc. Ensure no unauthorized or unnecessary persons are lingering the area Maintain communications with Officer I and Nursing Staff Maintain area until “ALL CLEAR” is called
obtain as much information as possible regarding the abducted infant (Gender, age, clothing, etc.) Log, in occurrence book, the time CODE PINK was announced Log, in occurrence book, the time CODE PINK cleared Visually monitor and maintain area of lifts B10 & VIP doors and lifts B8-B9 Monitor “Hospital Street”
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Books & Magazines
ARAB EXPERTS CAPITAL - SERVICES
Code of Ethics
Adnan Abdullah Al Nueim
Mohammed Ahmed Al Awadhi
Raâ€™id Al Rahmah
Promote the integrity of and uphold the laws and rules govening investment activities.
Act with integrity, competence, diligence, respect and in an ethical manner with the public, clients, prospective clients, colleagues and other participants in the Arab Experts Capital environment.
Maintain and improve their professional competence and strive to the competence of other Arab Experts Capital team members.
Place the integrity of the investment profession and the interests of the client above their own personal interests.
Our Core Values
AEC was first established by the founders of Arab Experts Consulting Center (AECOC) under the license from Ministry of Commerce & Industry to provide financial consultancy services in Saudi Arabia. The company has developed an enviable track record and a portfolio of commendable accomplishments in terms of esteemed private equity Greenfield projects, large client-base of High Net Worth Individuals and institutions.
r Result and Quality-Oriented r Creativity & Innovation r Teamwork r Transparency & Discretion r Responsive & Proactive
Use reasonable care and independant professional judgement when conducting investment analysis and providing recommendations. Deal fairly and objectively with all clients when providing investment analysis and making recommendations.
Have a duty of loyaty to their clients and must act with reasonable Care, respect and courtesy. Exercise prudent judgement regarding the interest of the clients, taking into consideration their priorities and situations at said time.
Arab Experts Capital
Arab Experts Capital 1
A member of the Arab Experts Capital team will:
Keep the confi dential information about clients, former clients and prospective clients confi dential at all times. Practice and encourage others to practice in a professional and ethical manner that will refl ect credit upon themselves and on Arab Experts Capital over all.
Quality Control Systems The primary objective of our Quality Control Sytem is to achieve maximum customer satisfaction through consistent products and services which meet customer expectations. We adhear to ISO 9000 industry standards and requirements to ensure we are aligned with the international standards. Arab Experts Capital
Arab Experts Capital
The following are key areas in which we ensure our services are above the beyond our what the maket demands: . Financial Quality Management Systems . Quality Measurement Systems . Continual Improvement Methadology . Internal Relationship Harmony . Customer Relationship Module
LOCATION Office Address Dammam Corniche Road 3rd Floor, SAMIC Towers P. O. Box. 9170 Dammam 31413 Kingdom of Saudi Arabia Tel : +966 (03) 809 7711 Fax : +966 (03) 809 7722 E-Mail : email@example.com
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ﻣﻘﺎﻻت ﺗﺮﺑﻮﻳﺔ وﻋﻠﻤﻴﺔ
ﻣﻘﺎﻻت ﺗﺮﺑﻮﻳﺔ وﻋﻠﻤﻴﺔ اﻟﻘـــﺮاءة اﻟﻤـﻌﺒــﺮة
-٤ﺗﺘﻄﻮر ﻣﻌﻈﻢ اﻟﻨﻈﻢ اﻟﺘﻘﻨﻴﺔ وﻓﻖ ﻧﻤﺎذج ﻣﺤﺪدة ﻣﺴﺒﻘًﺎ وﻟﻴﺲ ﺑﻄﺮﻳﻘﺔ ﻋﺸﻮاﺋﻴﺔ. -٥ﻳﻤﻜﻦ اﻛﺘﺸﺎف ﻧﻤﺎذج اﻟﺘﻄﻮر واﻻﺳﺘﻔﺎدة ﻣﻨﻬﺎ ﻓﻲ ﺗﺴﺮﻳﻊ ﻋﻤﻠﻴﺔ ﺗﻄﻮر ﻫﺬه اﻟﻨﻈﻢ. -٦ﻳﻤﻜﻦ ﺗﺤﺪﻳﺪ ﻣﺮاﺣﻞ ﺗﻄﻮر اﻟﻨﻈﻢ واﻟﺘﻨﺒﺆ ﺑﺎﻷﺧﻄﺎء اﻟﻨﻤﻄﻴﺔ اﻟﻤﺼﺎﺣﺒﺔ ﻟﻬﺎ.
اﻟﻘﺮاءة ،أّﻳﻬﺎ اﻟﺴﺎدة ،ﻫﻲ أداة اﻻﺗﺼﺎل ﺑﻴﻦ اﻟﻘﺎرئ واﻟﻜﺎﺗﺐ، وﻛﺬا ﺑﻴﻦ اﻟﻘﺎرئ واﻟﻤﺴﺘﻤﻊ ،وﻋﻤﻠﻴﺔ اﺳﺘﺨﻼص اﻟﻤﻌﻨﻰ ﻣﻦ ﺧﻼل رﻣﺰ ﻣﻜﺘﻮب.
ﻣﻨﻬﺠﻴﺔ ﺗﺮﻳﺰ ﻓﻲ ﺣﻞ اﻟﻤﺸﻜﻼت ﻛﺎن آﻟﺘﺸﻠﺮ ﻣﻬﺘﻤًﺎ ﺑﺎﻟﻤﺸﻜﻼت اﻟﺘﻲ ﺗﺘﻄﻠﺐ ﺣﻠﻮ ًﻻ إﺑﺪاﻋﻴﺔ ،ﺗﻠﻚ اﻟﻤﺸﻜﻼت اﻟﺘﻲ ﻻ ﻳﻮﺟﺪ ﻟﻬﺎ ﺣﻠﻮل ﻣﻌﺮوﻓﺔ وﻟﻜﻦ ﻳﺘﺮﺗﺐ ﻋﻠﻴﻬﺎ ﻣﺸﻜﻼت أﺧﺮى.
وﻻ ﻳﺤﺘﺎج اﻟﻤﺮء إﻟﻰ ﻛﺒﻴﺮ ﻋﻨﺎء ،ﻟﻴﻘﻴﻢ اﻟﺪﻟﻴﻞ ﻋﻠﻰ أﻫﻤﻴﺔ اﻟﻘﺮاءة؛ ﻓﺎﻟﻘﺮاءة أﺣﺪ اﻟﻤﻌﺎﻳﻴﺮ اﻟﺘﻲ ﻳﻘﺎس ﺑﻬﺎ رﻗﻲ اﻟﻤﺠﺘﻤﻌﺎت ،وﻗﺪ ﺣﺜﻨﺎ اﻹﺳﻼم ﻋﻠﻰ اﻟﻘﺮاءة ،ﻓﻜﺎﻧﺖ أول ﻛﻠﻤﺔ ﺗﻠﻘﺎﻫﺎ اﻟﻨﺒﻲ ﴿ﺻﻠﻰ اﷲ ﻋﻠﻴﻪ وﺳﻠﻢ﴾ ﻣﻦ رﺑﻪ ﻋﻦ ﻃﺮﻳﻖ اﻟﻮﺣﻲ ﻫﻲ ﻛﻠﻤﺔ ”إﻗـﺮأ“.
وﻟﺘﻄﻮﻳﺮ ﻧﻈﺮﻳﺔ ﺣﻞ اﻟﻤﺸﻜﻼت ﺑﻄﺮﻳﻘﺔ إﺑﺪاﻋﻴﺔ وﺿﻊ آﻟﺘﺸﻠﺮ ﻧﻈﻤًﺎ ﻟﺘﺼﻨﻴﻒ اﻟﻤﺸﻜﻼت وﺣﺪد ﻟﻜﻞ ﻣﺸﻜﻠﺔ ﻣﺒﺪأ أو أﻛﺜﺮ ﻟﺤﻠﻬﺎ وﻟﺬﻟﻚ ﻓﺈﻧﻪ ﻟﺤﻞ اﻟﻤﺸﻜﻼت ﺑﻄﺮﻳﻘﺔ إﺑﺪاﻋﻴﺔ ﻧﺘﺒﻊ اﻹﺟﺮاءات اﻵﺗﻴﺔ: ١ﻧﺒﺪأ ﺑﺎﻟﻤﺸﻜﻠﺔ اﻟﻤﺤﺪدة وﻫﻲ اﻟﻤﺸﻜﻠﺔ اﻟﻤﺮاد ﺣﻠﻬﺎ. ٢ﻧﻘﻮم ﺑﺘﺠﺮﻳﺪ اﻟﻤﺸﻜﻠﺔ )ﺗﺤﻮﻳﻠﻬﺎ إﻟﻰ ﻣﺸﻜﻠﺔ ﻋﺎﻣﺔ( ﻛﻲ ﻧﺘﻤﻜﻦ ﻣﻦ وﺿﻌﻬﺎ ﺿﻤﻦ إﺣﺪى ﻓﺌﺎت اﻟﻤﺸﻜﻼت اﻟﻤﺠﺮدة .ﺛﻢ اﺳﺘﺨﺪام إﺣﺪى اﻻﺳﺘﺮاﺗﻴﺠﻴﺎت اﻹﺑﺪاﻋﻴﺔ. ٣اﻟﺒﺤﺚ ﻋﻦ اﻟﺤﻠﻮل اﻟﻤﻨﺎﺳﺒﺔ. ٤ﺑﻌﺪ اﺳﺘﺨﺪام اﻻﺳﺘﺮاﺗﻴﺠﻴﺔ اﻟﻤﻨﺎﺳﺒﺔ ﻧﻨﺘﻘﻞ ﻣﻦ اﻟﺤﻠﻮل اﻟﻤﺠﺮدة إﻟﻰ اﻟﺤﻠﻮل اﻟﺨﺎﺻﺔ ﻟﻠﻤﺸﻜﻠﺔ اﻟﻤﺮاد ﺣﻠﻬﺎ.
وﻫﻜﺬا ﻓﺈن ﻣﻦ أراد أن ﻳﻮاﻛﺐ اﻟﻌﺼﺮ وﻳﺄﺧﺬ ﺑﺘﻼﺑﻴﺐ اﻟﻤﻌﺮﻓﺔ ،ﻓﻌﻠﻴﻪ أن ﻳﻘﺮأ ،وﻟﺬا ﻫﺘﻒ اﻟﻤﺘﻨﺒﻲ ﻗﺎﺋ ًﻼ: أﻋﺰ ﻣﻜﺎن ﻓﻲ اﻟﺪﻧﻰ ﺳﺮج ﺳﺎﺑﺢ وﺧﻴﺮ ﺟﻠﻴﺲ ﻓﻲ اﻷﻧﺎم ﻛﺘﺎب
وﺿــﻊ ﺗﺮﻳـــﺰ ﻓﻲ ﻣﺪارس اﻟﺴﻌﺪ ﻟﺤﺮص اﻟﻤﺪارس ﻋﻠﻰ ﺗﻨﻤﻴﺔ ﻛﻮادرﻫﺎ ﻣﻬﻨﻴًﺎ وﺣﺮﺻًﺎ ﻣﻨﻬﺎ ﻋﻠﻰ ﻣﺘﺎﺑﻌﺔ أﺣﺪث اﻟﻨﻈﺮﻳﺎت، وﻧﻘﻞ ذﻟﻚ ﻟﻠﻮاﻗﻊ اﻟﻌﻤﻠﻲ ﻓﻲ ﻏﺮﻓﺔ اﻟﺼﻒ ﻗﺎﻣﺖ ﺑﻤﺎ ﻳﺄﺗﻲ: -١ﺑﻌﺚ ﻣﺸﺮﻓﻴﻦ إﻟﻰ اﻷردن ﻟﺤﻀﻮر دورة ﺗﺪرﻳﺒﻴﺔ ﺻﻴﻒ ﻋﺎم ٢٠٠٨ﻋﻦ ﺑﺮﻧﺎﻣﺞ ﺗﺮﻳﺰ ﻗﺪﻣﻬﺎ ﻣﺘﺨﺼﺼﻮن ﻓﻲ ﻣﺮﻛﺰ دﻳﺒﻮﻧﻮ. -٢ﻗﺎم اﻟﻤﺸﺮﻓﻮن ﺑﺈﻋﻄﺎء ﻣﺸﺎﻏﻞ ﺗﺮﺑﻮﻳﺔ ﻋﻦ اﻟﺒﺮﻧﺎﻣﺞ ﻟﻸﺧﻮة اﻟﻤﺸﺮﻓﻴﻦ ﻓﻲ اﻟﻤﺪارس. -٣ﺳﻴﻘﻮم اﻟﻤﺸﺮﻓﻮن ﺑﺘﻘﺪﻳﻢ اﻟﺒﺮﻧﺎﻣﺞ ﻟﻠﻤﻌﻠﻤﻴﻦ ﻛﻲ ﻳﺘﻤﻜﻨﻮا ﻣﻦ دﻣﺞ ﻣﻬﺎرات ﺗﺮﻳﺰ ﻓﻲ أوراق اﻟﻌﻤﻞ واﻷﻧﺸﻄﺔ اﻟﺘﻌﻠﻴﻤﻴﺔ اﻟﻤﺨﺘﻠﻔﺔ. أﺧﻴﺮًا ﻧﺘﻤﻨﻰ أن ﻳﻮﻓﻘﻨﺎ اﷲ ﻟﻤﺎﻓﻴﻪ ﺧﻴﺮ وﻣﺼﻠﺤﺔ أﺑﻨﺎﺋﻨﺎ اﻟﻄﻠﺒﺔ.
وﺣﺘﻰ ﺗﺆﺗﻲ اﻟﻘﺮاءة ﺛﻤﺎرﻫﺎ ،ﻻﺑﺪ أن ﺗﻜﻮن اﻟﻘﺮاءة ﻗﺮاءة ﻣﻌﺒﺮة ،وﺧﺎﺻﺔ إذا ﻛﺎﻧﺖ ﻗﺮاءة ﺟﻬﺮﻳﺔ ،ﻓﻼﺑﺪ أن ﺗﺸﺘﻤﻞ ﻋﻠﻰ اﻟﺘﻌﺒﻴﺮ ﻋﻦ اﻟﻤﻌﺎﻧﻲ واﻟﻤﺸﺎﻋﺮ واﻟﻤﻮاﻗﻒ اﻟﻤﺨﺘﻠﻔﺔ ﻣﻦ ﺧﻼل ﻟﻐﺔ اﻟﺠﺴﻢ وأدوات اﻟﻠﻐﺔ اﻟﻤﻨﻄﻮﻗﺔ ﻣﻦ ﻧﺒﺮ وﻣﺨﺎرج ﺻﻮﺗﻴﺔ وﻏﻴﺮ ذﻟﻚ.
وﻣﻬﺎرات اﻟﻘﺮاءة اﻟﻤﻌﺒﺮة ﻛﺜﻴﺮة ،ﻟﻜﻦ ﻳﻤﻜﻦ أن ﺗﺼﻨﻒ ﺗﺤﺖ اﻟﻤﺤﺎور اﻵﺗﻴﺔ : اﻟﻤﺸﺎﻋﺮ -١إﻇﻬﺎر اﻟﻤﺘﻨﻮﻋﺔ )ﻓﺮح ،ﺣﺰن، ﺗﺄﻟﻢ ،ﺧﻮف ...أﻟﺦ( -٢اﻟﺘﻌﺒﻴﺮ ﻋﻦ ﻣﻮاﻗﻒ ﻣﺨﺘﻠﻔﺔ )اﻟﺘﻌﺠﺐ واﻻﻧﺪﻫﺎش ...أﻟﺦ( -٣إﻳﻀﺎح اﻷﺳﺎﻟﻴﺐ اﻟﻠﻐﻮﻳﺔ )اﺳﺘﻔﻬﺎم ،أﻣﺮ وﻧﻬﻲ، ﻧﺪاء ،ﺗﻤﻨﻲ ...أﻟﺦ( -٤إﺑﺮاز اﻟﻤﻌﺎﻧﻲ ) اﻟﻮداع ،اﻟﺮﻓﺾ ،اﻟﻤﻮاﻓﻘﺔ ...أﻟﺦ( -٥إﻇﻬﺎر اﻟﺼﻮر اﻟﺘﻌﺒﻴﺮﻳﺔ )اﻟﺸﻚ ،اﻟﺘﺄﻛﻴﺪ ،اﻻﻫﺘﻤﺎم، اﻟﻼﻣﺒﺎﻻة ...أﻟﺦ( وإذا ﻛﺎن ﻟﻜﻞ ﺷﻲء ﻣﺒﺎدئ ﻓﻤﺒﺎدئ اﻟﻘﺮاءة اﻟﻤﻌﺒﺮة ﻫﻲ ﻣﺎ ﻳﺄﺗﻲ: -١اﻟﺘﻤﻜﻦ ﻣﻦ اﻟﻘﺮاءة اﻟﻌﺎدﻳﺔ اﻟﺼﺤﻴﺤﺔ ﻣﻦ ﺣﻴﺚ ﻣﺨﺎرج اﻟﺤﺮوف واﻟﺘﺸﻜﻴﻞ ﻟﺒﻨﻴﺔ اﻟﻜﻠﻤﺔ. -٢ﻓﻬﻢ ﻣﺎ وراء اﻟﻤﻌﺎﻧﻲ ﻣﻦ اﻟﻤﺸﺎﻋﺮ واﻷﺣﺎﺳﻴﺲ. -٣اﻟﻘﺪرة ﻋﻠﻰ ﺗﻠﻮﻳﻦ ﻧﺒﺮة اﻟﺼﻮت وﻓﻖ اﻟﻤﻬﺎرات اﻟﻤﺨﺘﻠﻔﺔ. -٤ﺗﻮﻇﻴﻒ ﻟﻐﺔ اﻟﺠﺴﻢ وذﻟﻚ ﺣﺴﺐ ﻣﻘﺘﻀﻰ اﻟﺤﺎل. وﻻ ﺷﻚ أ ّن اﻟﻘﺮاءة اﻟﻤﻌﺒﺮة ﻟﻬﺎ أﻫﻤﻴﺔ ﻓﻲ ﺗﻨﻤﻴﺔ ﻣﻬﺎرات اﻟﺘﻔﻜﻴﺮ ﺣﻴﺚ ،ﺗﻮﻇﻴﻒ ﻣﻬﺎرات اﻟﺘﺤﻠﻴﻞ واﻻﺳﺘﻨﺘﺎج واﻟﺘﺮﻛﻴﺐ، ﺑﺮﻧﺎﻣﺠﺎ ﻓﻲ ﺗﻄﺒﻴﻖ ﻣﻬﺎرات اﻟﻘﺮاءة وﻟﺬﻟﻚ ﺗﻄﺒﻖ ﻣﺪرﺳﺘﻨﺎ ً اﻟﻤﻌﺒﺮة ﻋﻠﻰ ﻣﺪار اﻟﻌﺎم ،ﻣﻦ ﺧﻼل ﺧﻄﺔ زﻣﻨﻴﺔ وزﻋﺖ ﻓﻴﻬﺎ ﻣﻬﺎرات اﻟﻘﺮاءة اﻟﻤﻌﺒﺮة ﻟﺘﻄﺒﻴﻘﻬﺎ داﺧﻞ اﻟﺼﻒ. ﻣﺸﺮف اﻟﻠﻐﺔ اﻟﻌﺮﺑﻴﺔ ﺑﺎﻟﻤﺮﺣﻠﺔ اﻻﺑﺘﺪاﺋﻴﺔ
ﻣﺸﺮف اﻟﺮﻳﺎﺿﻴﺎت ١٦
ﺻﻮت اﻟﺴﻌﺪ -ﺗﺼـﺪر ﻋﻦ ﻣـﺪارس اﻟﺴﻌﺪ اﻷﻫﻠﻴـﺔ
اﻟﻌﺪد اﻟﺘﺎﺳﻊ ﻋﺸﺮ -اﻟﻌﺎم اﻟﺪراﺳﻲ ١٤٣٠/١٤٢٩ﻫـ
اﻟﻤﺮﺣﻠـﺔ اﻟﻤﺘﻮﺳـﻄﺔ- ﻗﺴــﻢ اﻹﺟﺘﻤﺎﻋﻴـﺎت
ﻣﺠـﻠﺔ اﻟﺘﺮاث اﻟﺸﻌﺒﻲ
CYTOLOGY STUFF CYTOLOGY STUFF
ﻣـﺪارس اﻟﺴـﻌـﺪ اﻷﻫـﻠ ﻴـﺔ ﻟﻠﺒﻨﻴـﻦ
Saad Specialist Hospital
The purpose of this manual is to assist STCFSC in accounting for long-term assets under the new requirements of the Oracle ﬁxed assets modules. The eﬀective date for these new requirements is November 1, 2008. Under IAS 16 and IAS38, the STCFSC will be required to capitalize and depreciate long-term assets; including such items as equipment, real property, infrastructure, and computer software; and report this information in the Company’s Comprehensive Annual Financial Report. The requirements of oracle application will have a signiﬁcant impact on the STCFSC’s accounting and reporting for long-term assets. The company will continue to expend appropriations and record information in the Oracle Financial System as usual. However, the company will be required to gather and maintain detailed information so that it will be able to properly reclass long-term assets (capitalize) on the STCFSC’ reports in accordance with this new Oracle application. The Fixed Assets Oracle modules Subsystem support the accounting and management of physical property items. It supports many types of ﬁxed assets such as land, buildings, and improvements other than buildings, equipment, and construction in progress. Fixed Assets works with other Oracle Modules subsystems to support ﬁscal and risk management as well as standard reporting. The Fixed Assets Subsystem maintains the original and subsequent value of assets, as well as replacement values. The activities supported in the Fixed Assets Subsystem are: • Acquiring an asset • Transferring ownership of an asset • Transferring accounting information of an asset • Automatic computation of depreciation amounts • Disposing of an asset
MANUAL OF FIXED ASSETS FIRST EDITION - November 2008
Implementation Chart of Accounts Team - DIVISION OF IACCSD Manual of Fixed Assets
Table of Contents
Assets Purchased under a capital lease
Cost subsequent to acquisition
Computer Software Cost Capitalization
Construction In Progress
Depreciation/Amortization for Long-Term Assets
Tagging of ﬁxed assets
Physical inventory of ﬁxed assets
Oracle Fixed assets Process
Fixed assets system coding
Appendix B: Terminology
Appendix C: Abbreviation
Manual of Fixed Assets
C. Acquisition cost:
All assets meeting the deﬁnition of a ﬁxed asset shall be considered an inventorial long-term asset and shall be recorded in the STCFSC’s asset inventory system. The company is responsible to account for all long-term assets under its jurisdiction. Such assets shall be systematically and accurately recorded; properly classiﬁed as equipment (oﬃce furniture, computers, vehicles, etc), real property (land, land improvements, buildings, building improvements), infrastructure (roads and bridges), construction in progress, computer software (externally purchased or internally developed software) or art collections (antiques, portraits); and adequately documented in their company’s asset inventory system. The company shall establish an internal control structure over long-term assets that provide Reasonable assurance of eﬀective and eﬃcient operations, reliable ﬁnancial reporting and compliance with applicable accounting standards.
The following costs associated with the acquisition of a ﬁxed asset are to be capitalized: 1) Purchase costs before trade-in allowance and less discounts; or a qualiﬁed appraisal of value at the time of acquisition if the asset is contributed. 2) Professional fees of attorneys, architects, engineers, appraisers, surveyors, etc. which are necessary to make the asset functional (ready to be placed in service). 3) Site preparation costs such as clearing, leveling, ﬁlling and demolition of unwanted structures. 4) Fixtures attached to a building or other structure. 5) Transportation and installation charges. 6) Any other expenditure required to put the asset into its intended state of use.
B. Asset Valuation: The company shall record long-term assets at historic cost or, if the cost is not readily determined, at estimated historic cost. Cost shall include applicable ancillary costs. All costs shall be documented, including methods and sources used to establish any estimated costs. 1) Purchased Assets The recording of purchased assets shall be made on the basis of actual costs, including all ancillary costs, based on vendor invoice or other supporting documentation. 2) Self-Constructed Assets All direct costs (including labor) associated with the construction project shall be included in establishing a self-constructed asset valuation. In case unable to speciﬁcally identify all direct costs (such as labor costs) an estimate of the direct cost is acceptable, but must be supported by a reasonable methodology.
Appendix A: Asset Categories Sheet
A. General Statement:
3) Donated Assets Fixed assets acquired by gift, donation, or payment of a nominal sum not reﬂective of the asset’s market value shall be assigned cost equal to the fair market value at the time of acquisition.
D. Assets Purchased under a capital lease: In accordance with IAS 17, any non-cancelable lease agreement which meets one or more of the following criteria should be capitalized: 1) The lease transfers ownership of the property to the STCFSC at the end of the term of the lease. 2) The lease contains a bargain purchase option. A bargain exists where the cost of acquisition is
less than fair value at the date the option will be exercised. 3) The lease term is the major part of the estimated economic life of the lease asset. 4) The present value of the minimum lease payments equals or exceeds 90% of the fair value of
the leased asset. 5) The leased assets of such a specialized nature that only the lessee can use them without major
modiﬁcations. When none of the criteria for a capital lease are met, the lease is an operating lease. If the operating lease is material, a note disclosure must be made in the notes to the ﬁnancial statements. If a capital asset is acquired under a capital lease agreement, the capitalize asset must be identiﬁed in the same manner as purchased assets. The capital asset should be capitalized based upon the same determination, as of the date originally placed in service. The present value of the amounts owed by the STCFSC for future lease payments will be used as the capitalized value.
Manual of Fixed Assets
Internal Diary 2009
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The City University, London was founded in 1894 as the Northampton Institute and awarded full university status in 1966. Based in the heart of London, close to the City of London, they contribute signiﬁcantly to the capital's academic, cultural and business life. With around 11,500 students from 153 countries, City students beneﬁt from their internationally renowned experience of more than one hundred years of teaching and learning. They have developed into an innovative, forward-looking centre of excellence, with a well-deserved reputation in professional and business education and research. The Saad Group is a diversiﬁed investment and trading business, based in Al-Khobar, Saudi Arabia and is increasingly operating in a global sphere. It combines a long-term growth strategy with the insight to support innovation and create opportunity. The Saad Group is a responsible business and a pioneer in inspiring the communities it serves.