Preferred Language
Articles
/
jeasiq-97
The role of the government accounting system in preparing performance reports for government units
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
EL ULTRAÍSMO EN LA POESÍA ESPAÑOLA: SU APARICIÓN Y SUS RASGOS THE ULTRAISM IN SPANISH POETRY: IT'S APPEARANCE AND CHARACTERISTICS
...Show More Authors

Resumen

 

     El Ultraísmo es un movimiento literario que comenzó en España a finales de 1918 y continuó hasta el año 1922. Este movimiento, que representó la contribución de España al Vanguardismo literario, que en la primera parte del siglo XX surgió en toda Europa, se desarrolló no tanto a través de los libros, cuanta a través de las revistas literarias de la época.

 

La creacionista es, sin duda, la escuela que dio a Ultra mayores aportes. Por esta razón, en las literaturas de Vanguardia se funden, y a veces también se confunden, con frecuencia, Ultraísmo y Creacionismo. Los dos movimientos eran como una revo

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Laboratory Study for Biodegradation of Oxymatrine Insecticide by Single and Mixed Cultures of Fungi Isolated from Agriculture Soils in Basrah Governorate, Iraq
...Show More Authors

This study focuses on the biodegradation of oxymatrine insecticide by some soil fungi isolated from four agriculture stations. The results showed that the highest degradation rate 94.66% was recorded by Ulocladium sp. at 10 days and A. niger recorded the lowest degradation rate 45.86%, while at 20 days Ulocladium sp. also showed the highest degradation rate 94.98% and the lowest degradation rate reached to 82.49% with A.niger. The mix (Exerohilum sp.+Ulocladium sp.) recorded the highest degradation rate of oxymatrine insecticide 90.22%, 88.51%, 85.34%  at 4, 8 and 12 ppm.The use of mixed isolates enhanced the biodegradation process. There is no study of oxymatrine biodegradation

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Computational And Theoretical Nanoscience
Feasibility of Internet of Things Application for Real-Time Healthcare for Malaysian Pilgrims
...Show More Authors

Internet of Things (IoT) technology could be an effective solution to accomplish real-time retrieval of historical electronic health records (EHRs) to present better service of healthcare. In a pilgrimage environment such as the Hajj, IoT can be applied by identifying the non-local patients as electronic tags, and the tag data can be read by wireless sensors. The data that is collected using Radio-Frequency Identification (RFID) can be acquired from a Wireless Sensor Network (WSN) in order to accomplish many decisions, such as sending an ambulance to a patient’s location, sending an emergency alert to his immediate family circle, and retrieving his EHR from a database. The main contribution of this research is to propose a conceptual IoT

... Show More
View Publication
Scopus (9)
Crossref (4)
Scopus Crossref
Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Osteocalcin as a Biomarker for Estimation of Infertility for Iraqi Patients
...Show More Authors

Objective: The evaluation of serum osteocalcin (OSN) for Iraqi infertile patients to see the effect of osteocalcin insufficiency, which may lead to a decreased level of testosterone production in males that may cause infertility. Methods: Forty two newly diagnosed infertile males age range (24–47) years and thirty two apparently healthy males as controls age range (25–58) years. Serum levels of testosterone (TEST), stimulating follicle hormone (FSH) and luteinizing hormone (LH), prolactin (PROL), osteocalcin OSN, and fasting blood sugar (FBS) were performed in both patients and controls. Estimation of serum OSN by Immulite1000 auto-analyzer, TEST, FSH, LH, PROL, and FBS by Immulite2000 auto-analyzer. Results: Infertile patients

... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Jordan Journal Of Biological Sciences
The Variations in Saliva and Serum Total Peroxidases System's Activity in Patients with Different Oral Tumors
...Show More Authors

Salivary peroxidases have biological functions of particular importance to oral health. The aim of this paper is to shed the light on saliva and serum total peroxidases activity as well as the activity of each of salivary peroxidase (SPO) and myeloperoxidase (MPO) in patients with oral tumors. The studied participants were divided into two groups: the first group included 18 oral squamous cell carcinoma patients and 20 age and gender-matched healthy controls while the second group consisted of 20 oral ossifying fibroma patients and 23 age and gender-matched healthy controls. Total peroxidases activity was determined, and its specific activity was calculated in serum and whole mixed saliva as well as in the supernatant and pellet fractions

... Show More
Scopus (2)
Scopus
Publication Date
Fri Aug 25 2023
Journal Name
Plos One
Organizational and behavioral attributes’ roles in adopting cloud services: An empirical study in the healthcare industry
...Show More Authors

The need for cloud services has been raised globally to provide a platform for healthcare providers to efficiently manage their citizens’ health records and thus provide treatment remotely. In Iraq, the healthcare records of public hospitals are increasing progressively with poor digital management. While recent works indicate cloud computing as a platform for all sectors globally, a lack of empirical evidence demands a comprehensive investigation to identify the significant factors that influence the utilization of cloud health computing. Here we provide a cost-effective, modular, and computationally efficient model of utilizing cloud computing based on the organization theory and the theory of reasoned action perspectives. A tot

... Show More
View Publication
Scopus (1)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Modeling Jar Test Results Using Gene Expression to Determine the Optimal Alum Dose in Drinking Water Treatment Plants
...Show More Authors

Coagulation is the most important process in drinking water treatment. Alum coagulant increases the aluminum residuals, which have been linked in many studies to Alzheimer's disease. Therefore, it is very important to use it with the very optimal dose. In this paper, four sets of experiments were done to determine the relationship between raw water characteristics: turbidity, pH, alkalinity, temperature, and optimum doses of alum [   .14 O] to form a mathematical equation that could replace the need for jar test experiments. The experiments were performed under different conditions and under different seasonal circumstances. The optimal dose in every set was determined, and used to build a gene expression model (GEP). The models were co

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Directorship Vision in Epic Drama Shows " AWNI KROMI AS AN EXAMPLE": فرحان عمران موسى-مصطفى لطيف محسن
...Show More Authors

  The theory of the epic theater has received wide attention by filmmakers around the world because of its great impact on the artistic work of the theater and its relationship with societies, and among these directors the Iraqi directors have been influenced by the epic theater and its applications in the show.
In order to find out the effectiveness of these influences on the Iraqi director, I found the need to do this study, which was divided into an introduction and a theoretical framework that included two topics. The first topic (Philosophical References and the Intellectual Foundations of the Epic Theater Theory) deals with the philosophical foundations that crystallized the epic theory of Burch and the mechanism of working

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 23 2023
Journal Name
Journal Of Optics
Studying the effect of cadmium chloride and thiourea concentrations on the structural and optical properties of CdS films deposited using the spray pyrolysis technique
...Show More Authors

View Publication
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
...Show More Authors

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

... Show More
View Publication Preview PDF