Background: Ministry of Health, since its establishment, adopted the policy of central financing system and free medical services in all health facilities. The sanction and the decline in per capita spending affect the health financing system, thus in 1997 a new financing policy was adopted as pilot in seven specialized hospital called “self–finance” system in which the cost of care was shifted to the patients, i.e. the funds obtained came from user charges at the health facilities. This system was extended (with some modifications) to all hospitals in 1999 and PHC centers in 2001 and implemented until 2003 when it was discontinued.
Materials and Methods: During the second half of 2004, a review of

This article investigates the decline of language loyalty in the age of audiovisual nearness. It is a socio-linguistic review of previous literature related to language disloyalty. It reviews the current theoretical efforts on the impact of audiovisual nearness created by social media and language loyalty. The descriptive design is used. The argument behind this review is that the audiovisual nearness provided by social media negatively affects language loyalty. This article concludes that the current theoretical efforts have paid much attention to the relationship between the audiovisual nearness and language loyalty. Such efforts have highlighted the fact that the social media platforms have provided unprecedented nearness that provoke in

The paper aims at making the Russian reader acquainted with the Iraqi Poet Badr Shakir as-Sayyab, and showing the effect of the village and the city in his soul, the theme which is reflected in his poetry. Therefore, the researcher has translated the verses pertaining to this topic from Arabic into Russian so as to make the Russian reader know the important phases that talk about the village and city. The researcher has concluded that the theme of place, village and city has occupied a good portion of As-Sayyab's poetry, and that he (the poet) hated the city and expressed his wrath against it, because he viewed the city as embodiment of money and the degeneration of man. As opposed to this, As-Sayyab he loved being a farmer, and was

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

This study aims at defining the concept of the fragile state, a term that came into existence in 2014, when the states that had internal Problems and external interventions were referred to as the failure states. However, the indicators for their designation and the criteria adopted are 12 indicators that address all aspects of the State’s duties vis-a-vis its citizens. The study examined the reasons that led to the continuation of Iraq within the fragile states, and the selection of the five years within the time limits of the study due to the factors that led to the decline of Iraq and falling back within the most fragile countries. The study dealt with the fragile state challenges to the media reality as a result of the change of it

The aim of this novel native study was to determine the microbial contamination of broken and cracked imported commercial table egg in Baghdad markets and its economic effect. A total of 21510 commercial chicken table eggs were checked and surveyed from retail markets in different popular regions of Baghdad city during a year period from January 3^rd to December 28^th of 2018 and its microbial contamination were studied. Results revealed that significant differences (P<0.01) were appeared in the studied microbial counts during months of the study and significant differences (P<0.01) in the average counts between broken and cracked eggs and sound (not bro

The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

AHHAN Al, AMAA Fatlawi, HAAN Al-Fatlawi…, Pakistan Heart Journal, 2023