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The role of the government accounting system in preparing performance reports for government units
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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 system in government units are not capable of meeting the needs of the legislative, executive and supervisory bodies to carry out the tasks entrusted to them. They do not include methods of financial analysis and comparative figures from previous years that help to detect deviations, analyze their causes and address them.
  2. Performance indicators are descriptive indicators that do not reflect the current reality of the hospital.

The researcher reached the most important:

  1. It is necessary to provide an integrated and consolidated financial reporting system that includes appropriate data and information that meet the needs of its users in a timely manner.
  2. To raise the level of performance of the hospital by supporting the evaluation process with expertise from outside the country to help the hospital to perform better.

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
The effect of thickness on the optical properties of Cu2S thin films
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In this work, the optical properties of Cu2S with different thickness
(1400, 2400, 4400) Ǻ have been prepared by chemical spray pyrolys
is method onto clean glass substrate heated at 283 oC ±2. The effect
of thickness on the optical properties of Cu2S has been studied. It
was found that the optical properties of the electronic transitions on
fundamental absorption edge were direct allowed and the value of the
optical energy gap of Cu2S (Eg) for direct transition decreased from
(2.4-2.1) eV with increasing of the thickness from (1400 - 4400)Ǻ
respectively. Also it was found that the absorption coefficient is
increased with increasing of thicknesses. The optical constants such<

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Textual jurisprudence and jurisprudence of the science of the text: Linguistic study
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The modern textual study researched the textuality of the texts and specified for that seven well-known standards, relying in all of that on the main elements of the text (the speaker, the text, and the recipient). This study was to investigate the textuality of philology, and the jurisprudence of the science of the text.

 

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
The Effect of Laminated Layers on the Flutter Speed of Composite Wing
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The paper presents an investigation to the flutter speed of composite wing for different ply orientation. Structurally the composite wing was idealized as a composite beam load carrying structure. Theodorsen’s expression was used to get the 2- dimension unsteady lifting force and pitching moment in the limit of incompressible flow and subsonic speed which were integrated over the wing span. A free vibration analysis was first carried out to get the natural frequencies and mode shapes .The velocity-damping (V-g) method was used to calculate the flutter speed and the flutter frequency. A wing of unmanned aerial vehicle was manufactured from woven glass and polyester resin where the flutter speed was calculated experimentally by the wind

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Foreign Policy of Iran Towards Arabian Gulf (The Horizon of Future)
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Iran Regional and Foreign Security Policies Gulf. The long history of regional and other conflicts which their severity increased because of appearance of modern states and cultural and lingual ancient differences resulted in deep feeling of doubt and suspicion between Iran and its Arab neighbors .Meanwhile the two sides have several interests common points , the moist important is the strategic and commercial interests . The fears and objective procedures based on the continuing evaluation of Iran abilities and needs direct security policies in internal and foreign affairs concerning the world in Gulf specially.

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect of the professional skepticism characteristics of the auditor on audit qualit
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The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

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Publication Date
Tue Oct 12 2021
Journal Name
Engineering, Technology &amp; Applied Science Research
The Effect of Nanomaterials on the Properties of Limestone Dust Green Concrete
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Portland cement is considered the most involved product in environmental pollution. It is responsible for about 10% of global CO2 emissions [1]. Limestone dust is a by-product of limestone plants and it is produced in thousands of tons annually as waste material. To fulfill sustainability requirements, concrete production is recommended to reduce Portland cement usage with the use of alternative or waste materials. The production of sustainable high strength concrete by using nanomaterials is one of the aims of this study. Limestone dust in 12, 16, and 20% by weight of cement replaced cement in this study. The study was divided into two parts: the first was devoted to the investigation of the best percentage of replacement of waste

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Publication Date
Thu May 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of the Poles Distances on Plasma Characteristic of Discharge Tube
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     The effects of poles distances of a discharge tube (cathode and anode) were investigated. The distances(90,95,100,110,115,120,130,140)mm are considered. The influence of (25mT) parallel and (2mT) normal magnetic fields with respect to the discharge tube on electron temperature under a pressure of (6pascal) and (900volt) was studied by implementing double Langmuire probe into plasma. Curves fitting were performed to find the optimum values of electron temperature for all cases in this work.We found that the electron temperature as a function of poles distances is exponential form

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The effects of raddiation on the optical properties of GERMANIUM SELENIDE semiconductor.
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Study was made on the optical properties of Ge2oSe8othinfilms prepared by vac-uum evaporation as radiated by (0,34,69) Gy of 13 ray.The optical band gab Eg and tailing band A.Et were studied in the photon energy range ( 1 to 3)eV. The a-Ge20Se8o film was found to be indirect gap with energy gap of (1.965,1.9 , 1.82) eV at radiated by B ray with absorption doses of (0,34,69)Gy respectively.The Ea and AEt of Ge20Se80 films showed adecrease in E8 and an increase in AEt with radiation. This be-havior may be related to structural defects and dangling bonds.

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
The effect of additives metal on the D.C conductivity of epoxy resin
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The present studies are focused on the modification of the properties of epoxy resin with different additives namely aluminum, copper by preparing of composites systems with percentage (20%, 40% and 50%) of the above additives. The experimental results show that the D.C of conductivity on wt% filler content at ( 293-413 ) K electrical conductivity of all above composites increased with temperature for composites with filler contact and find the excellent electrical conductivity of copper and lie between (2.6*10-10 - 2.1*10-10)?.cm . The activation energy of the electrical conductivity is determined and found to decrease with increasing the filler concentration.

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Publication Date
Wed Nov 01 2023
Journal Name
Ecological Engineering &amp; Environmental Technology
Synthesis of Mn-Co-Ni Composite Electrode by Anodic and Cathodic Electrodeposition for Indirect Electro-oxidation of Phenol – Optimization of the Removal by Response Surface Methodology
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In the present work, Response Surface Methodology (RSM) was utilized to optimize process variables and find the best circumstances for indirect electrochemical oxidation of mimicked wastewater to remove phenol contaminants using prepared ternary composite electrode. The electrodeposition process is used for the synthesis of a ternary composite electrode of Mn, Co, and Ni oxides. The selected concentrations of metal salts of these elements were 0.05, 0.1, and 1.5 M, with constant molar ratio, current density, and electrolysis time of 1:1:1, 25 mA/cm2, and 2 h. Interestedly, the gathered Mn-Co-Ni oxides were deposited at both the anode and cathode. X-ray diffraction (XRD) and scanning electron microscopy (SEM) facilitated the qualitative char

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