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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
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF ADDING TWO (Curcuma longa) LEVELS OF CURCUMA ON SOME PRODUCTIVE AND PHYSIOLOGICAL CHARACTERISTICS FOR QUAIL JAPANESE.: EFFECT OF ADDING TWO (Curcuma longa) LEVELS OF CURCUMA ON SOME PRODUCTIVE AND PHYSIOLOGICAL CHARACTERISTICS FOR QUAIL JAPANESE.
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A study carried out in quail’s field owned by the Department of Animal production/ Collage of Agriculture / Tikrit University. For the period 14/ 5/ 2016 to 4/ 6/ 2016 in order to study the effect of adding Curcuma longa - to the diet of quails - on some productive and physiological characteristics of the Japanese quail birds bred for meat production. Using (48) quail birds which are two weeks old provided by Department of Agricultural Research. The birds were divided randomly after weighing them into three treatments; four replicate treatments for (4 bird/ replicate). The treatments as follows: (T1) control group (fed diet without any supplement), second (T2) and third (T3) groups were fed diet supplemental 4.5 and 9g Curcuma powder /

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
The Surgical outcomes of fundus-first technique in lowering the rate of bile duct injuries and bleeding during open cholecystectomy that facing intraoperative difficulties: A single-center prospective study: The surgical outcomes of open fundus-first cholecystectomy technique.
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Background: The problem of difficult gallbladder is not clearly defined and associated with real missing of therapeutic approaches that decreased morbidity. Moreover, the difficult gallbladder was reported as a contributing risk factor for biliary injury due to raised difficulty in surgical dissection within Calot’s triangle. The aim of this study is to determine the surgical outcomes of the open fundus-first cholecystectomy in lowering the rate of lethal intraoperative risks.

Subjects and Methods: Our prospective study conducted during the period of January 2019 to December 2022 at Ibn Sina specialized hospital, Khartoum, Sudan, for two hundred and fifty-three patients underw

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Shapes as an Alternative to the Word in Designing Textbooks: سحر علي سرحان-منى محمد غلام
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Shapes have differed in terms of their temporality, tools, technical variations, aesthetic functions and dimensions. The beginnings started with manual primitive techniques that have played an a significant artistic role in the ancient civilizations, then developed with the technological development and the digital technologies that encompassed various programs and specialist means in the graphic design, so that its visual outputs in the textbook that is considered a communication means that has an effect and attracts the recipient. That is what made the researcher search and investigate this topic describing the research problem as follows: What are the shapes as alternatives to the words in the design of the textbook? The research obje

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Publication Date
Mon May 27 2019
Journal Name
Al-academy
Pluralism in Tuning the Contemporary Arab Oud Strings - Egyptian and Iraqi Schools Model: فراس ياسين جاسم
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The Egyptian and Iraqi schools are one of the most important musical schools in the style of playing the oud. The influence of the style of these schools extended in the contemporary Arab world, and there were important names that emerged characterized with their style of playing. Thus, the ways of tuning the strings of oud varied between the two schools because of the difference in the ways of playing and the difference in the style of expression. The aim of the research was to identify the pluralism of the variable tunings of the strings of the contemporary Arab oud of the Egyptian and Iraqi schools, along the historical period extending from the late nineteenth and twentieth centuries to the present time. The oud has been classified i

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Publication Date
Sun Oct 23 2022
Journal Name
Baghdad Science Journal
Comparison Between Deterministic and Stochastic Model for Interaction (COVID-19) With Host Cells in Humans
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In this paper, the deterministic and the stochastic models are proposed to study the interaction of the Coronavirus (COVID-19) with host cells inside the human body. In the deterministic model, the value of the basic reproduction number   determines the persistence or extinction of the COVID-19. If   , one infected cell will transmit the virus to less than one cell, as a result,  the person carrying the Coronavirus will get rid of the disease .If   the infected cell  will be able to infect  all  cells that contain ACE receptors. The stochastic model proves that if  are sufficiently large then maybe  give  us ultimate disease extinction although ,  and this  facts also proved by computer simulation.

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF PLANT DENSITIES ON THE GROWTH AND YIELD OF SUNFLOWER Helianthus annuus L.: EFFECT OF PLANT DENSITIES ON THE GROWTH AND YIELD OF SUNFLOWER Helianthus annuus L.
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A field experiment was conducted at the experimental field of botanical garden, faculty of science, university of Baghdad, in order to study the effect of plant density on growth and yield of two local cultivars of sunflower (Sin Althieb and Shumose). The densities used were 4.4 and 8.8 plant/m2. The results showed difference between cultivars in their agronomic traits and their yields. There was a significant increase in plant height and leaf area index by increasing the plant density, while head diameter, number of seeds and leaf area decreased. But the most significant effect was the increasing in yield and biological yield by increasing the plant density. There was an increase by 72% and 58% in the yield and 79% an

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Publication Date
Wed Aug 07 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Quality of Life for Adult Clients with Hypermobility Syndrome Attending Private Clinics in Baghdad City: A Cross-Sectional Study
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Objective)s): To evaluate the quality of life for adult clients with hypermobility syndrome at private clinics in Baghdad City. Methodology: A cross-sectional study used a purposive ‘’non-probability’’ sample of (75) adult clients with Hypermobility Syndrome (HMS) male and female who age (25-64) years. The data were collected through the utilization of standard developed questionnaire of the world health organization (WHO). Data collected by interview with each client who is involved in the study. Each interview takes approximately (20) minutes. Results: The study revealed that there is an effect of hypermobility syndrome on the quality of life, which recorded fair level in general. The study also reported that there is an effect

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Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Role of activin a hormone, betacellulin (BTC) growth factor, and Heparin binding epidermal growth factor on mice embryonic development after oral administration of glycyrrhiza glabra
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Glycyrrhiza glabra is a herbal plant used for treatment of many infertility diseases. Its roots, a common herbal source, are described to soothe fetuses in pregnant mice, but there isn't enough research to know if it's safe to take during pregnancy and its effects on implantation factors. This study examines the impact of the growth factors betacellulin (BTC), heparin-binding epidermal growth factor, and activin A hormone on embryonic development after oral administration of Glycyrrhiza glabra aqueous extract to mice. In line with clinical use, an aqueous extract of Glycyrrhiza glabra roots was prepared. Pregnant mice were randomly assigned to one of four groups: Two mice groups 8 and 28 weeks old treated with water as a negative co

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Publication Date
Thu Dec 20 2007
Journal Name
Journal Of Planner And Development
The Weighted Index Number Method
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The process of identifying the region is not an easy process when compared with other operations within the attribute or similarity. It is also not difficult if the process of identifying the region is based on the standard and standard indicators in its calculation. The latter requires the availability of numerical and relative data for the data of each case Any indicator or measure is included in the legal process

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Publication Date
Sat Sep 20 2025
Journal Name
Modern Sport
Precision tracking and visual animation and its relationship to the results of the competition with the Sabre Players.
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In order to get advanced results, we must stand at the pointsthat have been observed by the trainers that are of significance inthe sport of fencing and concern for capacity optical (traceoptical and precision visual animation), so we must learn some ofthese types of capacity, whichever is more influential in the gamefencing so that they add a new axis to the player to pick andchoose in order to achieve the desired goal and raise the level ofthe game.The study aimed to identify the relationship between the visualtracking and accuracy of visual animated face and the results ofcompetitions Sabre of the other.Used a much more descriptive approach to study relational on asample of players clubs Sabre and the way intentional, whoqualified to the

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