The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

Construction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.

Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.

The idea of the research came after the need to improve the performance o

Experimental tests were conducted to investigate the thermal performance (cooling effect) of water mist system consisting of 5μm volume median diameter droplets in reducing the heat gain entering a room through the roof and the west wall by reducing the outside surface temperature due to the evaporative cooling effect during the hot dry summer of Baghdad/Iraq. The test period
was Fifty one days during the months May, June, and July 2012. The single test day consists of 16 test hours starting from 8:00 am to 12:00 pm. The results showed a reduction range of 1.71 to 15.5℃ of the roof outside surface temperature and 21.3 to 76.6% reduction in the daily heat flux entering the room through the roof compared with the case of not using w

The present work aims to improve the flux of forward osmosis with the use of Thin Film Composite membrane by reducing the effect of polarization on draw solution (brine solution) side.This study was conducted in two parts. The first is under the effect of polarization in which the flux and the water permeability coefficient (A) were calculated. In the second part of the study the experiments were repeated using a circulating pump at various speeds to make turbulence and reduce the effect of polarization on the brine solution side.
A model capable of predicting water permeability coefficient has been derived, and this is given by the following equations:
Z=Z₀ +C.R.T/9.8(d²/D²+1) [Exp. [-9.8(d

Communication has seen a big advancement through ages; concepts, procedures and technologies, it has also seen a similar advancement of language. What unites language and media is the fact that each one of them guides and contributes to the other; media exists and results from language and from the other sign systems, and what strengthens this connection is the symbolic language system, as media helps it by providing knowledge and information. The change that occurred through time must leave a significant trace in the media, for example Diction, which has changed concerning development and growth, also the ways and mediums of media have become manifold and widespread. This change affected the recipient whether it was a reader, listener o

In this research is estimated the function of reliability dynamic of multi state systems  and their compounds and for three types of systems (serial, parallel, 2-out-of-3) and about two states (Failure and repair) depending on calculating the structur function allow to describing the behavior of

The ejector refrigeration system is a desirable choice to reduce energy consumption. A Computational Fluid Dynamics CFD simulation using the ANSYS package was performed to investigate the flow inside the ejector and determine the performance of a small-scale steam ejector. The experimental results showed that at the nozzle throat diameter of 2.6 mm and the evaporator temperature of 10^oC, increasing boiler temperature from 110^oC to 140^oC decreases the entrainment ratio by 66.25%. At the boiler temperature of 120^oC, increasing the evaporator temperature from 7.5 to 15 ^oC increases the entrainment ratio by 65.57%. While at the boiler temperature of 120^oC and

This study aimed to incorporate hydroxyapatite nanoparticles (nHA) or amorphous calcium phosphate nanoparticles (nACP) into a self-etch primer (SEP) to develop a simplified orthodontic bonding system with remineralizing and enamel preserving properties.

Cement-based adhesive (CBA) is used as a bonding agent in Carbon Fibre Reinforced Polymer (CFRP) applications as an alternative to epoxy-based adhesive due to the drawbacks of the epoxy system under severe service conditions which negatively affect the bond between the CFRP and strengthened elements. This paper reports the results of, an investigation carried out to develop two types of CBA using magnetized water (MW) for mixing and curing. Two magnetic devices (MD-I and MD-II), with different magnetic field strengths (9000 and 6000 Gauss) respectively, were employed for water magnetization. Different water flows with different water circulation times in the magnetizer were used for each device. Compressive and splitting tensile strength te