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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
Sat Jan 01 2022
Journal Name
Aip Conference Proceedings
The effect of different flooding ratio on Al-Shuwaija marsh
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In this research, the effect of changing the flood level of Al-Shuwaija marsh was studied using the geographic information systems, specifically the QGIS program, and the STRM digital elevation model with a spatial analysis accuracy of 28 meters, was used to study the marsh. The hydraulic factors that characterize the marsh and affecting on the flooding such as the ranks of the water channels feeding the marsh and the degree of slope and flat areas in it are studied. The area of immersion water, the mean depth, and the accumulated water volume are calculated for each immersion level, thereby, this study finds the safe immersion level for this marsh was determined.

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Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
The effect of sunlight on medium density polyethylene Water pipes
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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
THE EFFECT OF CUTOFF WALL ANGLE ON SEEPAGE UNDER DAMS
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Flow of water under concrete dams generates uplift pressure under the dam, which may cause the dam to function improperly, in addition to the exit gradient that may cause piping if exceeded a safe value. Cutoff walls usually used to minimize the effect of flow under dams. It is required to
1)minimize the flow quantity to conserve water in the reservoir, it is also required to
2)minimize the uplift pressure under the dam to maintain stability of the dam, and it is required to

3) minimize the exit gradient to prevent quick condition to occur at the toe of the dam where piping may occur and may cause erosion of the soil. Varying the angle of cutoff walls affects its influence on the factors aforementioned that are required to

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Biomimetics, Biomaterials And Biomedical Engineering
Optimizing the Surface Properties of Zirconium Implants with Germanium Coating
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Background: zirconium (Zr) implants are known for having an aesthetically pleasing tooth-like colour Unlike the grey cervical collar that develops over time when titanium (Ti) implants are used in thin gingival biotypes. However, the surface qualities of Zr implants can be further improved. This present study examined using thermal vapour deposition (TVD) to coat Zr implants with germanium (Ge) to improve its physical and chemical characteristics and enhance soft and hard tissue responses. Materials and methods: Zr discs were divided into two groups; the uncoated (control) group was only grit-blasted with alumina particles while the coated (experimental) group was grit-blasted then coated with Ge via TVD. Field emission scanning ele

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Publication Date
Tue Jan 01 2019
Journal Name
Africa Health Research Organization
The anti- Leishmaniasis activity of green synthesis silver oxide nanoparticles
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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Equivalence of Some Iterations for Class of Quasi Contractive Mappings
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Abstract<p>In this article, we recalled different types of iterations as Mann, Ishikawa, Noor, CR-iteration and, Modified SP_iteration of quasi δ-contraction mappings, and we proved that all these iterations equivalent to approximate fixed points of δ-contraction mappings in Banach spaces.</p>
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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Electrocoagulation for Treatment of Simulated Blowdown Water Of Cooling Tower
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This study investigates the results of electrocoagulation (EC) using aluminum (Al) electrodes as anode and stainless steel (grade 316) as a cathode for removing silica, calcium, and magnesium ions from simulated cooling tower blowdown waters. The simulated water contains (50 mg/l silica, 508 mg/l calcium, and 292 mg/l magnesium). The influence of different experimental parameters, such as current density (0.5, 1, and 2 mA/cm2), initial pH(5,7, and 10), the temperature of the simulated solution(250C and 35 0C), and electrolysis time was studied. The highest removal efficiency of 80.183%, 99.21%, and 98.06% for calcium, silica, and magnesium ions, respectively, were obtained at a current de

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Publication Date
Sun Oct 29 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Quality of life for Patients with Myocardial Infarction
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Objectives: To identify quality of life (QOL) in Myocardial Infarction (MI) patients, and to find out the
relationship between QOL in MI patients and demographic characteristics.
Methodology: A descriptive colTelation study which utilized an assessment approach. The study was carried out
from March 2007 through November 2007 in order to assess the quality of life for patients with myocardial
infarction. A purposive "non-probability" sample of (75) patients with myocardial infarction who were attending
to Baquba General Hospita`l through their visits to that hospital. A questionnaire was adapted and developed
from the World Health Organization Quality of Life Scale (1998). The questionnaire was designed and
consisted

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Publication Date
Mon Feb 28 2022
Journal Name
Sains Malaysiana
Green Synthesis of Nickle Oxide Nanoparticles for Adsorption of Dyes
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The green synthesis of nickel oxide nanoparticles (NiO-NP) was investigated using Ni(NO3)2 as a precursor, olive tree leaves as a reducing agent, and D-sorbitol as a capping agent. The structural, optical, and morphology of the synthesized NiO-NP have been characterized using ultraviolet–visible spectroscopy (UV-Vis), X-ray crystallography (XRD) pattern, Fourier transform infrared spectroscopy (FT-IR) and scanning electron microscope (SEM) analysis. The SEM analysis showed that the nanoparticles have a spherical shape and highly crystalline as well as highly agglomerated and appear as cluster of nanoparticles with a size range of (30 to 65 nm). The Scherrer relation has been used to estimate the crystallite size of NiO-NP which ha

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Mechanism of Using of Income Tax in Achievable of Economic Targets in Iraq
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The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.

The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.

The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been c

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