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

The telecommunications industry has gone through series of development efforts to provide quality services to their consumers. Generally, telecommunication industry provides two main services such as telephony and internet which involved customer registration, billing and payment. However, the challenge confronting telecommunications industry is to meet the customer satisfaction in the billing system such as accuracy, easy to understand and unambiguous billing issue. In order to develop Customer Billing Telephony System,a user experience study is conducted to gather the user requirements. Hence, the CBTS was developed that takes into consideration user’s value experience that provides a support for managing and monitoring billing proce

     The goal of the research is to develop a sustainable rating system for roadway projects in Iraq for all of the life cycle stages of the projects which are (planning, design, construction and operation and maintenance). This paper investigates the criteria and its weightings of the suggested roadway rating system depending on sustainable planning activities. The methodology started in suggesting a group of sustainable criteria for planning stage and then suggesting weights from (1-5) points for each one of it. After that data were collected by using a closed questionnaire directed to the roadway experts group in order to verify the criteria weightings based on the relative importance of the roadway related impacts

The objective of the present study is to verify the actual carious lesion depth by laser
fluorescence technique using 650 nm CW diode laser in comparison with the histopathological
investigation. Five permanent molar teeth were extracted from adult individuals for different reasons
(tooth impaction, periodontal diseases, and pulp infections); their ages were ranging from 20-25 years
old. Different carious teeth with varying clinical stages of caries progression were examined. An
experimental laser fluorescence set-up was built to perform the work regarding in vitro detection and
quantification of occlusal dental caries and the determination of its actual clinical carious lesion depth by
650 nm CW diode laser (excitat

The holmium plasma induced by a 1064-nmQ-switched Nd:YAG laser in air was investigated. This work was done theoretically and experimentally.  Cowan code was used to get the emission spectra for different transition of the holmium target. In the experimental work, the evolution of the plasma was studied by acquiring spectral images at different laser pulse energies (600,650,700, 750, and 800 mJ). The repetition rates of (1Hz and 10Hz) in the UV region (200-400 nm). The results indicate that, the emission line intensities increase with increasing of the laser pulse energy and repetition rate. The strongest emission spectra appeared when the laser pulse energy is 800mJ and 10 Hz repetition rate at λ= 345.64nm, with the maximum intensi

In the present work usedNd:YAG laser systems of different output characteristic were employed to study the drilling process of material used in scientific and industrial fields. This material include Manganese hard steel. Our study went into the affecting parameters in drilling of Manganese hard steel by laser. Drilling process is achieved through material absorption of part of the incident laser beam. It is the resultant of interfering both, laser beam and material properties and the focusing conditions of the beam. The results as shown that the increase in the laser pulse energy over the used level has raised the hole diameter, depth and increased the hole taper. In addition to that a hole taper was affected by the laser energy, the fo

The rapid development of Internet of Things (IoT) devices and their increasing numbers have caused a tremendous increase in network traffic and a wider range of cyber-attacks. This growing trend has complicated the detection process for traditional intrusion detection systems and heightened the challenges faced by these devices, such as imbalanced and large training data. This study presents a cohesive methodology of a series of intelligent techniques to prepare clean and balanced data for training the first (core) layer of a robust hierarchical intrusion detection system. The methodology was built by cleaning and compressing the data using an Autoencoder and preparing a strong latent space for balancing using a hybrid method that combines

Effect of the thermal annealing at 400oC for 2 hours and Argon laser radiation for half hour on the optical properties of AgAlS2 thin films, prepared on glass slides by chemical spray pyrolysis at 360oC with (0.18±0.05) μm thickness .The optical characteristics of the prepared thin films have been investigated by UV/Vis spectrophotometer in the wavelength range (300 – 1100)nm .The films have a direct allow electronic transition with optical energy (Eg) values decreased from (2.25) eV for untreated thin films to (2.10) eV for the annealed films and to (2.00) eV for the radiated films. The maximum value of the refractive index (n) for all thin films are given about (2.6). Also the extinction coefficient (K) and the real and imaginary d

This study aim to  identify the concept of  web based information systems since its one of the important topics that is  usually omitted by our organizations, in addition to,  designing a web based information system in order to manage the customers data of Al- Rasheed bank, as a unified information system that is specialized to the banking deals of the customers with the bank, and providing a suggested model to apply the virtual private network as a tool that is to protect the transmitted data through the web based information system.

This study is considered important because it deals with one of the vital topics nowadays, namely: how to make it possible to use a distributed informat