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

This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

The purpose of this study is to assess the level of moral development, spiritual intelligence, and critical thinking of nurses, and to see if there is a relationship between these constructs for them. A descriptive correlational design was used, with a sample of 102 nurses in Iran. The descriptive statistics and Pearson’s correlation were done on the survey results using SPSS (Version 24). The moral development level scores of the nurses were 34 ± 2.17, which is considered average, critical thinking was 25 ± 1.23, which is considered relatively high, and spiritual intelligence scores were 41 ± 2.75, which is considered relatively low. Both spiritual intelligence and critical thinking were positively correla

To determine the relationship between infertility and Helicobacter pylori infection, thirty-five infertile patients of ages (20-49) years have been investigated and compared with 10 apparently firtility individuals. All the studied groups were carried out to measure (ASA), (TNF-á), (IL-6), (anti-H.pylori IgA) and (anti-H.pyloriIgG) by Enzyme linked immunosorbent assay (ELISA) technique. The statistical analysis also demonstrated that there were a highly significant differences (P<0.01), when compared between studied group. Also, the statistical analysis demonstrated that there were a highly significant differences (P<0.01) when compare between infertility and fertility in Conc. of sperm. The percentage distribution of ASA in serum and seme

Objectives: To assess the relation between breast cancer & blood groups, identify the importance of women
age group and the relation of age with breast cancer.
Methodology: The study was performed on (115) women who were diagnosed with breast cancer in different
stages of disease and different ages. Blood samples were taken from them to demonstrate their blood groups and
(20) fresh tumor tissue samples were obtained; the tumor tissue used as a source of lectin for hemagglutinate
with erythrocyte of different blood groups. The study conducted at Baghdad Teaching Hospital and Radiation &
Nuclear Medicine Hospital from January, 2007 through June 2007.
Results: The study shows that the highest percentage of women

HLA genes are associated with more than 100 diseases, including infectious diseases like HIV, and some cancers. Some autoimmune conditions, including diabetes and multiple sclerosis, are also linked to specific variations in the HLA. In MS, the immune system fails to distinguish between the body's tissues and foreign proteins resulting in it attacking myelin as if it were foreign. Several HLA genes have been found to influence the risk of developing MS. Some variants make an individual more likely to develop MS, whereas others may have a protective effect and decrease the risk. Although the precise genes involved in the development of multiple sclerosis are still not fully understood, research has identified one HLA gene that is mor

Facts and information contained showing in axes Find Egyptian Ottoman relations
(1863-1879), has gone through stages varying between tides, has witnessed the Khedive
Ismail three sultans Ottomans were Abdul Aziz Murad V, Abdul Hamid II, and since the
Khedive Ismail to judge sought to expand independence Egypt access to many privileges of
the sovereign on Egypt Ottoman Empire, in order to reach the country to independence, has
been chosen by the payment of money and gifts to gain independence, without resorting to
arms, and from this point of Khedive make a lot of money to get the privileges, the state of
the Ottoman were not to issue Farmans but against the huge amounts of money, and as a
result of that policy got

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve