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.
The research problem focused through the researcher's experience in the gymnastics game and the lack of use of educational models that give the student an important role in the educational process, so it became necessary to identify the type of prevailing style for students, and the need for diversity in the use of educational models based on scientific theories, including the Daniel Document model. Based on three theories of learning, which are structural, behavioral, and meaningful learning. The research aimed to identify the effect of using the Daniel model for people with two types of brain control (left and right) to learn the skill of the Cartwheel in artistic gymnastics for students of the second stage. The researcher used the experi
... Show MoreProstate cancer (PC), accounts for more than one-fourth of all cancer diagnoses, and the most frequently diagnosed cancer among men in 2022. The immunoglobulin (IG) Program death ligand-1(PD-1) cell surface receptor is predominantly expressed on the surface of many cells. The purpose of this study was to demonstrate the relationship between Program death ligand expression and some aggressive features of prostate cancer including perineural invasion, vascular invasion and necrosis. Thirty cases of prostate cancer with age range from 60 to 80 year old and 30 cases of normal prostate tissue with age under 25 year old were separated into two groups in a retrospective case-control
... Show MoreBackground: To evaluate the ISO depth of cure of bulkfill composites and depth of cure which determined by Vickers microhardness test. Materials and Methods: Bulkfill resin composite specimens (n=150) were prepared of three bulkfill composite materials (TetricEvo Ceram, Quixfil and SDR) and light cured by Flash max p3 for 3, 10, 20 seconds and by wood pecker for 10, 20 seconds respectively, a mold was filled with one of the three bulkfill composites and light cured. The specimens removed from the mold and scraped by plastic spatula and the remaining length (absolute length) was measured which represent the ISO depth of cure. After that the specimens were returned into the mold and a microhardness indentation device applied on the specimen
... Show MoreThe growth of developments in machine learning, the image processing methods along with availability of the medical imaging data are taking a big increase in the utilization of machine learning strategies in the medical area. The utilization of neural networks, mainly, in recent days, the convolutional neural networks (CNN), have powerful descriptors for computer added diagnosis systems. Even so, there are several issues when work with medical images in which many of medical images possess a low-quality noise-to-signal (NSR) ratio compared to scenes obtained with a digital camera, that generally qualified a confusingly low spatial resolution and tends to make the contrast between different tissues of body are very low and it difficult to co
... Show MoreKidney tumors are of different types having different characteristics and also remain challenging in the field of biomedicine. It becomes very important to detect the tumor and classify it at the early stage so that appropriate treatment can be planned. Accurate estimation of kidney tumor volume is essential for clinical diagnoses and therapeutic decisions related to renal diseases. The main objective of this research is to use the Computer-Aided Diagnosis (CAD) algorithms to help the early detection of kidney tumors that addresses the challenges of accurate kidney tumor volume estimation caused by extensive variations in kidney shape, size and orientation across subjects.
In this paper, have tried to implement an automated segmentati
Survival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete
... Show MoreThis study included collecting of 150 specimens of the Iraqi Bird Bulbule Pycnonotus lecuotis mesoptamiae (Pycnotidae , Passeriformes), from the 1st of November 2004 to 30th of October 2005 in the city of Baghdad and its suburbs, in concern of identifying the internal parasite of the digestive tract of these birds and studying the diseases resulted from the infection. The study showed that the bird Bulbule is Parasitized by Four types of Cestodes ,two of them are recorded in this kind of bird in Iraq for the first time ,Paradicranotinae anormalis and Haploparaxis sp. , and the other two are Raillietina tetragona and Allohymenolepsis sp. ,and by two types of Pin Worm(Trematode) that are identified for the first time in the Bird Bulb
... Show MoreThe problem of Multicollinearity is one of the most common problems, which deal to a large extent with the internal correlation between explanatory variables. This problem is especially Appear in economics and applied research, The problem of Multicollinearity has a negative effect on the regression model, such as oversized variance degree and estimation of parameters that are unstable when we use the Least Square Method ( OLS), Therefore, other methods were used to estimate the parameters of the negative binomial model, including the estimated Ridge Regression Method and the Liu type estimator, The negative binomial regression model is a nonline
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