The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provided by the Ministry of Health through deporting intractable cases for the treatment outside the country and treating the pathological cases which can be treated in hospitals within the country at the expense of the state, hosting the foreign medical teams with expertise in all specializations and also exchanging of experiences with Iraqi specialized doctors. The research aims to provide a theoretical and practical background for medical evacuation program, review the deficiencies in the actual implementation of the program and the determinants to develop it and propose a model to audit the program that helps to improve the effectiveness of the control system. The research was based on two hypotheses. The first is "that the existence of effective tools for controlling the medical programs ensures effective utilization of available resources". The second is "that addressing the shortcomings in the implementation of medical evacuation program leads to the expansion of implementation scope." The research addresses the theoretical framework of the governmental accounting system, the medical evacuation program and the shortcomings in implementing the program and a model has been proposed to audit the medical evacuation program, which contributes to tackle the deficiencies in the administrative, financial and technical aspects. In light of the theoretical and practical study a set of conclusions has been reached and recommendations.
Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA t
... Show MorePolyhydroxyalkanoates (PHAs) have gained much attention as biodegradable polymers, many efforts are being made to minimize the cost of PHAs by finding cheap carbon source depending on the type of microorganism and fermentation conditions. The aims of this study were to evaluate the effects of different glucose concentrations and other important conditions on the PHA production by Bacillus cereus isolated from soil. Polyhydroxyalkanoates PHAs accumulated by soil microorganisms were examined by screening the isolated bacteria using Sudan B Black and Nile Blue staining process. A Gram positive strain was identified using the 16s rRNA gene, deposited in the NCBI GenBank sequence database. Different growth conditions (favorite glucose concentrat
... Show MoreThe aim of this paper is to employ the fractional shifted Legendre polynomials (FSLPs) in the matrix form to approximate the fractional derivatives and find the numerical solutions of the one-dimensional space-fractional bioheat equation (SFBHE). The Caputo formula was utilized to approximate the fractional derivative. The proposed methodology applied for two examples showed its usefulness and efficiency. The numerical results showed that the utilized technique is very efficacious with high accuracy and good convergence.
The aim of this study is to develop the science textbook for the 1st intermediate grade by analyzing it according to life skills. Its core areas were mental skills, environmental skills, and health skills. The analysis tool was used after verifying its validity and stability in analyzing the science textbook for the 1st intermediate grade, and the results of the study resulted in the inclusion of mental skills on a high percentage of repetitions, while we find that this percentage is low in the inclusion of environmental and health skills. The study recommended the importance of achieving balance and justice in including skills in the science textbook for the 1st intermediate grade, by emphasizing the environmental and health skills by incr
... Show MoreIn this study, geopolymer mortar was designed in various experimental combinations employing 1% micro steel fibers and was subjected to different temperatures, according to the prior works of other researchers. The geopolymer mortar was developed using a variety of sustainable material proportions (fly ash and slag) to examine the influence of fibers on its strength. The fly ash weight percentage was 50%, 60%, and 70% by slag weight to study its effect on the geopolymer mortar's properties. The optimal ratio produced the most significant results when mixed at a 50:50 ratio of fly ash and slag with 1% micro steel fibers at curing temperature 240oC for 4 hours through two days. The compressive strength of the geopolymer mortar increas
... Show MoreThe study aimed to measure the phsycological tolerance and self-efficacy among the students of Baghdad university and knon the significant differences in psychological tolerance and self-efficacy according to the variables (Gender-Specialization)and the interaction between themas well as the study aimed to identify the strength and direction of the relationship between psychological tolerance and self-efficacy of the study sampleincluded asample of the current study(370) students from grades four ,the researcher used the measure of psychological tolerance and self-efficacy prepared by the researcher ,and the results showed that college students Generally have adegree of psychological tolerance and that there are statistically sig
... Show MoreThere are Islamic sources and books that deal with the different doctrinal and differential framework of the Islamic religion with a monistic approach, describing them with embarrassing jurisprudential titles such as: excommunication and expiation, and epithets that carry the characteristics of hatred and rejection, in addition to removing them from the sect and religion, and the reason for that is that the doctrine (A) or (b) considers itself the doctrine that represents only the Islamic religion, and other doctrines are misguided and disbelieving. the reasons behind this - besides the attempt to establish doctrinal and fiqih rooting in claiming truth and escaping from within the foundational differential doctrinal system – is the pol
... Show MoreThe nuclear structure included the matter, proton and neutron densities of the ground state, the nuclear root-mean-square (rms) radii and elastic form factors of one neutron 23O and 24F halo nuclei have been studied by the two body model of within the harmonic oscillator (HO) and Woods-Saxon (WS) radial wave functions. The calculated results show that the two body model within the HO and WS radial wave functions succeed in reproducing neutron halo in these exotic nuclei. Moreover, the Glauber model at high energy has been used to calculated the rms radii and reaction cross section of these nuclei.
Sediments samples from ten stations along the Euphrates River and seven
samples from selected springs within Al –Anbar governorate, (western part of Iraq),
were collected and analyzed for radioactivity. Sediments samples were dried at 100
ºC for 24 hours. Radioactivity in 1 kg of each sample was measured using gamma
spectrometer system based on a pure germanium detector with efficiency 30%. The
activity of Ra-226, Th-232, K-40 were measured to be within the typical average of
the radioactivity in sediment in world rivers, while relatively elevated concentration
were found in the sediment of some of the studied spring. In current study activity
concentrations of Cs-137 in the sediments were detected which may be
In this research the Cobalt Oxide (Co3O4) films are prepared by the method of chemical spray pyrolysis deposition at different thicknesses such that (250, 350, 450, and 550) ± 20 nm. The optical measurement shows that the Co3O4 films have a direct energy gap, and they in general increase with the increase of the thickness. The optical constants are investigated and calculated such as absorption coefficient, refractive index, extinction coefficient and the dielectric constants for the wavelengths in the range (300-900) nm. The electrical conductivity (σ) and the activation energies (Ea1, Ea2) have been investigated on (Co3O4) thin films as a function of thickness. The films
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