The health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r

    The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.

A novel fractal design scheme has been introduced in this paper to generate microstrip bandpass filter designs with miniaturized sizes for wireless applications. The presented fractal scheme is based on Minkowski-like prefractal geometry. The space-filling property and self-similarity of this fractal geometry has found to produce reduced size symmetrical structures corresponding to the successive iteration levels. The resulting filter designs are with sizes suitable for use in modern wireless communication systems. The performance of each of the generated bandpass filter structures up to the 2^nd iteration has been analyzed using a method of moments (MoM) based software IE3D, which is widely adopted in microwave research and in

Writing in English is one of the essential factors for successful                      EFL learning .Iraqi students at the preparatory schools encounter problems when using their background knowledge in handling subskills                                  of writing(Burhan,2013:164).Therefore, this study aims to investigate the 4^thyear preparatory school students’ problems in English composition writing, and find solutions to these pro

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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

Issam al-Din al-Asfrani's footnote
On the interpretation of the oval
Imam
Issam al-Din Ibrahim Arbashah al-Asfrani
(Th 159 e)
  Surah Al-Baqarah (verse 55-911)

We have studied Bayesian method in this paper by using the modified exponential growth model, where this model is more using to represent the growth phenomena. We focus on three of prior functions (Informative, Natural Conjugate, and the function that depends on previous experiments) to use it in the Bayesian method. Where almost of observations for the growth phenomena are depended on one another, which in turn leads to a correlation between those observations, which calls to treat such this problem, called Autocorrelation, and to verified this has been used Bayesian method.

The goal of this study is to knowledge the effect of Autocorrelation on the estimation by using Bayesian method. F

ءأرﻘﻟا ةﺎﯾﺣﺑ ًﺎﻘﯾﺛو ًﻻﺎﺻﺗا لﺻﺗﺗ. نﻣ ﮫﺑﺗﺎﮐﻟﻟ ﻲﺻﺧﺷﻟا ﻊﺑﺎطﻟا ﻲﻔﺣﺻﻟا دوﻣﻌﻟا لﻣﺣﯾ ا فﻟﺗﺧﻣﻟ ﮫﻟوﺎﻧﺗ لﻼﺧ وا ﮫﺋارا وا هرظﻧ ﺔﮭﺟو لﻣﺣﺗ ﻲﺗﻟا ﺔﯾﻣوﯾﻟا ثادﺣﻻاو ﺎﯾﺎﺿﻘﻟ ﺢﺿﻔﺑ موﻘﯾو ثادﺣﻻاو ﺔﯾﺑﻟﺳﻟا رھاوظﻟﻟ ىدﺻﺗﯾ وا، ءيرﺎﻘﻟا ﯽﻟا ﮫﺑرﺎﺟﺗ وا هرﺎﮐﻓا ءﺎطﺧﻻا دﺻرﯾ بﯾﻗرﺑ ﮫﺑﺷا وھو، ءيرﺟﻟا دﻘﻧﻟا نﻋ مﻧﯾ بوﻟﺳﺎﺑ ﺔﺋطﺎﺧﻟا تﺎﺳرﺎﻣﻣﻟا ﺎﮭﺣدﻣﯾو تﺎﯾﺑﺎﺟﯾﻻا ﯽﻟﻋ

هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp