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.
An advertisement is a human activity as old as human societies. As it was practiced by each society in accordance with the circumstances of the times and the means of communication available. The evolution of advertisement in the modern era reflected many factors to become an essential part of the lives of individuals in the world. Interesting in television advertising has increased in particular because it is the first and most influential mass media in the minds of people.
Advertisements play a big role in our lives as individuals. As advertisements surround us where we have been found; and bring us many benefits; as well as their contribution to accelerate the process of economic development a
... Show MoreThe ZnTe alloy was prepared as deposited thin films on the glass substrates at a thickness of 400±20 nm using vacuum evaporation technique at pressure (1 × 10-5) mbar and room temperature. Then the thin films under vacuum (2 × 10-3 mbar) were annealing at (RT,100 and 300) °C for one hour. The structural properties were studied by using X-ray diffraction and AFM, the results show that the thin films had approached the single crystalline in the direction (111) as preferred orientation of the structure zinc-blende for cubic type, with small peaks of tellurium (Te) element for all prepared thin films. The calculated crystallite size (Cs) decreased with the increase in the anne
... Show MoreThe city has normal natural state, and the man has a usual movement, change and search for the new .Also, the city has a usual change and transform in its time, place and quality (sizes)structures. The city has a solid memory diving into the past and the future and reflects The real present, and this memory has a timing layers change into real materialistic place making the city has accumulated overlapping circles which is hard to break u , and it broadcasts the lockup timing density ,in which there is no visual record precisely, it is just like((the social record)) that evaluates the un visual relationships between the components and parts of the city (community and form) in a visual quiet exhibition and transform change inside.
... Show MoreThe objective of the present study is to determine the effect of Kaolin as a fuel oil additive to minimize the fireside corrosion of superheater boiler tubes of ASTM designation (A213-T22) by increasing the melting point of the formed slag on the outside tubes surface, through the formation of new compounds with protective properties to the metal surface. The study included measuring corrosion rates at different temperatures with and without additive use with various periods of time, through crucible test method and weight loss technique.
A mathematical model represents the relation between corrosion rate and the studied variables, is obtained using statistical regression analysis. Using this model,
... Show MoreThe objective of this research is to study the possibility of reducing the reflectivity of the front surface of a silicon cell (Si / Si) by using a theoretical design for a single-layer Antireflection Coatings with a thickness of one quarter of the design wavelength. Then, Mathematical programs in MATLAB (10) were designed to study the quantitative efficiency of the cell as a function of the change in the particle size of the coating within the range (400 - 700 nm) wavelength of the visible state of the vertical and oblique state at the (45°) angle. (Ge) was used as an anti-reflective material. It was found that the highest quantitative efficiency was (96.9004%) at design wavelength (λ0= 550 nm)
... Show MoreThis study was carried out to determine the effects of crude terpenoid compound extracts of Melia azedarach L. leaves and fruits on some biological aspects of whitefly Bemisia tabaci (Genn.) under laboratory conditions of 25 ± 2°C and relative humidity of 65-70%. The results indicated a significant effect on eggs and immature stages when treated with 0.5, 1, 1.5, and 2 mg/ml of leaves and fruits. The mortality rate increased with concentration. It reached 98.68, 100, 100, 95.70, 86.30, and 42.68% for eggs, 1st, 2nd, and 3rd nymphal instars, pupa, and adults, respectively, at a concentration of 2 mg/ml for leaves extract. At the same time, it reached 94.86, 100,100, 100, 87.89, and 44.90% for eggs, 1st, 2nd, and 3r
... Show MoreThe current research aims to develop the skills of the kindergarten students in designing and implementing a theater for gauntlets made of cardboard materials. To study this, the researcher determined to build teaching plans for design and implementation skills according to (Kolb model).
The results of this research showed the effectiveness of teaching plans according to (Kolb's model) in developing skills of design and implementation (theater for gauntlets made of cardboard materials) for the students of the Kindergarten Department - the experimental group. Which had a positive effect to reach the desired results in the design and implementation of the gauntlet theater and dealing with cardboard materials
This study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain
... Show MoreBackground: Poly propylene fibers with and without silane treatment have been used to reinforce heat cure denture base acrylic but, some mechanical properties like transverse strength, impact strength, tensile strength, hardness, wear resistance and wettability. Which are related to the clinical use of the prosthesis are not evaluated yet. The aim of the study is to identify the influence of incorporation of treated and untreated fibers on these properties Materials and methods: Eighty four heat cure acrylic specimens were constructed by conventional flasking technique. They were divided into six groups according to the tests and each group was subdivided into two subgroups control and experimental groups (seven samples for each subgroup
... Show MoreTitanium alloys are broadly used in the medical and aerospace sectors. However, they are categorized within the hard-to-machine alloys ascribed to their higher chemical reactivity and lower thermal conductivity. This aim of this research was to study the impact of the dry-end-milling process with an uncoated tool on the produced surface roughness of Ti6Al4V alloy. This research aims to study the impact of the dry-end milling process with an uncoated tool on the produced surface roughness of Ti6Al4V alloy. Also, it seeks to develop a new hybrid neural model based on the training back propagation neural network (BPNN) with swarm optimization-gravitation search hybrid algorithms (PSO-GS