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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
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of the Portal System in Achievement Motivation and Cognitive of Fifth Grad Students in Geographic Literary Material
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The study aimed to identify the impact of the use of systemic approach in the collection of geographical material and cognitive motivation when fifth grade students of literary, experimental design researcher adopted a partial seizures, and telemetric to two unequal one experimental and the other officer.
The sample consisted of fifth grade literary students from secondary (inherent) for Boys in Baghdad (the Republic of Iraq. (By Mjootain, and the number of students of each group (30 students). And has rewarded the two groups, in the variables (chronological age, average scores half-year, degree IQ),
Promising researcher himself requirements of research to determine the scientific material and teaching plans and the formulation of

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Publication Date
Mon Feb 01 2016
Journal Name
Swarm And Evolutionary Computation
Improving the performance of evolutionary multi-objective co-clustering models for community detection in complex social networks
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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Applying Penman-Monteith Equation to Evaluate the Performance of Atmometer Apparatus in Greenhouse for Estimating Reference Evapotranspiration
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In this paper an atmometer apparatus were used in the greenhouses for estimating reference evapotranspiration values. Experimental work was conducted in the agriculture research center in the College of Agriculture-University of Baghdad west of the city of Baghdad. One atmometer was used in eggplant greenhouse and in cucumber greenhouse through the winter growing season 2013-2014. FAO Penman-Monteith equation was applied outside the greenhouse and used only 65% from the value of ETo in the greenhouses for estimating the reference evapotranspiration in the greenhouse. Moreover, Penman-Monteith equation was applied in greenhouses for the evaluating the performance of the atmometer. The results show that the erro

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
A Tri-Gene Ontology Migration Operator for Improving the Performance of Meta-heuristics in Complex Detection Problems
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      Detecting protein complexes in protein-protein interaction (PPI) networks is a challenging problem in computational biology. To uncover a PPI network into a complex structure, different meta-heuristic algorithms have been proposed in the literature. Unfortunately, many of such methods, including evolutionary algorithms (EAs), are based solely on the topological information of the network rather than on biological information. Despite the effectiveness of EAs over heuristic methods, more inherent biological properties of proteins are rarely investigated and exploited in these approaches. In this paper, we proposed an EA with a new mutation operator for complex detection problems. The proposed mutation operator is formulate

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Turn-Taking System in American Presidential Debates
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The organization and coordination of any communication is based on the system of turn-taking which refers to the process by which a participant in a conversation takes the role of speaker. The progression of any conversation is achieved by the change of roles between speaker and hearer which, in its turn, represents the heart of the turn-taking system. The turn-taking system is not a random process but it is a highly organized process governed by a set of rules. Thus, this system has certain features and rules which exist in any English communicative process. These rules, if applied by speakers, help to achieve successful exchange of turns in any conversation. This paper attempts to present full exposition of the concepts of conversation

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Testing the Moderating Role of Financial Resources in the Relationship between Diversification Strategy & Firm Value
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It has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between t

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Publication Date
Sat Feb 22 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of time management on the performance of the functional business: Survey study at Al Salam General Company for Communications and Information Technology
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The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

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Publication Date
Sun Aug 01 2021
Journal Name
Telkomnika
Proposed different relay selection schemes for improving the performance of cooperative wireless networks
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Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
The Social Dimension and Its Role in the Applicability of Smart Cities in Iraq
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Abstract<p>Smart cities are using innovative technological solutions to improve the quality of life and service that citizens and visitors receive. Defined as a digital or ecological city, its services depend on information and communication technology infrastructure, such as intelligent automated traffic systems, advanced security management Services, building systems, and the use of automation in offices and homes. The global trend now towards smart cities, sustainable and green cities and other cities, with different nomenclature, the common denominator is the comfort of the individual and the preservation of natural resources. Adopting smart, sustainable, green, or healthy cities is either t</p> ... Show More
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Publication Date
Tue Nov 18 2025
Journal Name
Al–bahith Al–a'alami
The Challenges of Forming A Culture of Change in Iraq (Self-Obstacles to the Media Role)
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The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

  1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
  2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
  3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
  4. Social life controlled by the prevai

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