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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
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Estimation of Mass Transfer Coefficient for Copper Electrowinning Process
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Mass transfer was examined at a stationary rectangular copper electrode (cathode) by using the reduction of cupric ions as the electrochemical reaction. The influence of electrolyte temperature (25, 45, and 65 oC), and cupric ions concentration (4, 8, and 12 mM) on mass transfer coefficient were investigated by using limiting current technique. The mass transfer coefficient and hence the Sherwood number was correlated as Sh =

 

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Anaerobic Co-digestion of Giant Reed for Biogas Recovery
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This study investigated the feasibility of anaerobic co-digestion of giant reed (GR) inoculated with waste manure as a co-substrate for biogas production. The performance of co-digestion was evaluated in 4 anaerobic digesters operated in batch mode at different conditions. The effects of alkali pretreatment with NaOH (4% w/v) solution, inoculum type, and thermal condition were studied. The results demonstrated that the alkali-pretreatment of GR enhanced the biogas generation by about 15% at mesophilic conditions. Thermophilic conditions enhanced the biogas recovery from both alkali-free and alkali pretreated GR by 15% and 127%, respectively. The kinetic study of the co-digestion process of GR for biogas recovery suggeste

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Estimation of (S-S) reliability for inverted exponential distribution
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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Synthesis and characterization of Au nanoparticles for nanomedicine application
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Gold nanoparticles AuNPs have proven to be powerful tools in various nanomedicine applications, because of their photo-optical distinctiveness and biocompatibility. Noble metal gold nanoparticles was prepared by pulsed laser ablation method (1064-Nd: YAG with various Laser power from 200 to 800 mJ and 1 Hz frequency) in distil water. The process was characterized using UV-VIS absorption spectroscopy. Morphology and average size of nanoparticles were estimated using AFM and X-ray diffraction (XRD) analysis which show the nature of gold nanoparticles (AuNPs). Antibacterial activity of gold nanoparticles as a function of particles concentration against gram negative bacterium Escherichia coli and gram positive bacterial Staphylococcus aureu

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Publication Date
Sat Sep 01 2007
Journal Name
Saudi Medical Journal
Topical zinc sulphate solution for treatment of viral warts.
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KE Sharquie, AA Khorsheed, AA Al-Nuaimy, Saudi Medical Journal, 2007 - Cited by 91

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Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Physics
Preparation of Silicon Nanowires Photocathode for Photoelectrochemical Water Splitting
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A metal-assisted chemical etching process employing p-type silicon wafers with varied etching durations is used to produce silicon nanowires. Silver nanoparticles prepared by chemical deposition are utilized as a catalyst in the formation of silicon nanowires. Images from field emission scanning electron microscopy confirmed that the diameter of SiNWs grows when the etching duration is increased. The photoelectrochemical cell's characteristics were investigated using p-type silicon nanowires as working electrodes. Linear sweep voltammetry (J-V) measurements on p-SiNWs confirmed that photocurrent density rose from 0.20 mA cm-2 to 0.92 mA cm-2 as the etching duration of prepared SiNWs increased from 15 to 30 min. The

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Publication Date
Tue Jun 03 2025
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Comparison of some artificial neural networks for graduate students
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Artificial Neural Networks (ANN) is one of the important statistical methods that are widely used in a range of applications in various fields, which simulates the work of the human brain in terms of receiving a signal, processing data in a human cell and sending to the next cell. It is a system consisting of a number of modules (layers) linked together (input, hidden, output). A comparison was made between three types of neural networks (Feed Forward Neural Network (FFNN), Back propagation network (BPL), Recurrent Neural Network (RNN). he study found that the lowest false prediction rate was for the recurrentt network architecture and using the Data on graduate students at the College of Administration and Economics, Univer

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Publication Date
Wed Jan 01 2025
Journal Name
Lecture Notes In Networks And Systems
Symlet Analysis for ECG-Based Diagnosis of Heart Dysfunction
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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Characterization of CuO thin films for gas sensing applications
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Nanostructural cupric oxide (CuO) films were prepared on Si and glass substrate by pulsed laser deposition technique (PLD) using laser Nd:YAG, using different laser pulses energies from 200 to 600 mJ. The X-ray diffraction pattern (XRD) of the films showed a polycrystalline structure with a monoclinic symmetry and preferred orientation toward (111) plane with nano structure. The crystallite size was increasing with increasing of laser pulse energy. Optical properties was characterized by using UV–vis spectrometer in the wave lengthrange (200-1100) nm at room temperature. The results showed that the transmission spectrum decreases with the laser pulses energy increase. Sensitivity of NO2 gas at different operating temperatures, (50°C,

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Publication Date
Mon Apr 10 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Domperidone Nanoemulsions for Oral Rout
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          The aim of the present study is to formulate, evaluate and characterize the nanoemulsion of Domperidone a poorly water-soluble anti-emetic drug.

           Domperidone powder is white or almost white powder, photosensitive, practically insoluble in water, slightly soluble in ethanol and in methanol; soluble in dimethylformamide. It is used as an antiemetic for the short-term treatment of nausea and vomiting of various etiologies.

           Solubility studies were conducted to select the oil, surfactant and cosurfactant. Phase diagrams were constructed by aqueous phase

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