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.
Multiple sclerosis (MS) is a chronic, inflammatory, immune mediated disease of the central nervous system, mostly affecting young adults with mean age of 30 years, twice as high in women compared to men. The etiology of MS is not fully elucidated. MS symptoms are directly related to demyelination and axonal loss, along with other psychological symptoms, can result in functional limitations, disability and reduced quality of life (QoL). The QoL assessments in patients with a chronic disease may contribute to improving treatment and could even be of prognostic value. The goals of this study were to compare the QoL of Iraqi patients with relapsing remitting multiple sclerosis (RRMS),using three different diseas
... Show MoreThis study deals with knowing the types of research in public relations studies at the Faculty of Mass Communication for the period from 1989 to 2007 and knowing the methods that researchers used in their studies, as well as knowing the methods and tools of scientific research that were used, and whether one method or tool is used more than others, and knowing Samples used in the analysis. As well as the contents and types of this research The institutions that were subjected to the study, and the preparation of the respondents This research aims to answer the following questions:. A- What are the types of research and methods that were used in university theses that dealt with the topic? Public Relations at the Faculty of Media from 1989
... Show MoreHundreds of commensal bacteria are existed in the mouth and nose, and the interactions between these microbiotas and the Toll-like receptors (TLRs) in different parts of the upper respiratory tract, gastrointestinal tract, and immune cells maty assist to maintain the homeostasis of the immune system. Thus, it is important
to study the relationship between type one hypersensitivity and normal flora in the mouth and nose. Blood and saliva or sputum samples of seventy-one allergic patients were collected randomly in Baghdad/ Al- Zahraa center for asthma and allergies. Those patients were suffering from different types of hypersensitivity type1 such as skin and respiratory tract allergy (e.g, asthma and
Thirty three specimens of the blue-cheeked bee-eater were collected at central and southern Iraq from April 1997 to October 2000. Two nematodes Hadjelia truncata and Syphaciella capensis, were recovered from the alimentary tract. Reporting these two nematodes represents the first record for Iraq as well as a new host record.
Atherosclerosis is a condition of the hardening of a blood vessel via the development of plaques around the artery wall which causes the artery to narrow, leading to severe complications. Toxoplasmosis is an opportunistic parasitic infection that causes pathological complications in immunocompromised patients, which lead to increase the burden on the immune system in these patients. This study aims to assess the incidence rate of toxoplasmosis in atherosclerosis patients and its potential to change C - reactive protein (C-RP) and vitamin D3 levels. Serum samples (150) were tested for the positivity of anti-Toxoplasma IgG and IgM antibodies by means of Enzyme-linked immunosorbent assay (ELISA). In addition, C-RP was assessed in a
... Show MoreThe present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec
... Show MoreAs tight gas reservoirs (TGRs) become more significant to the future of the gas industry, investigation into the best methods for the evaluation of field performance is critical. While hydraulic fractured well in TRGs are proven to be most viable options for economic recovery of gas, the interpretation of pressure transient or well test data from hydraulic fractured well in TGRs for the accurate estimation of important reservoirs and fracture properties (e.g. fracture length, fracture conductivity, skin and reservoir permeability) is rather very complex and difficult because of the existence of multiple flow profiles/regimes. The flow regimes are complex in TGRs due to the large hydraulic fractures n
The main objective of this study is to determine whether the use of He-Ne Laser (632.8 nm wavelength and power 0.5 mW) is an eligible and effective tool to kill or reduce the cell viability of Candida albicans isolated from complete upper dentures. Twenty one swabs were taken from the complete upper dentures. Only six swabs showed positive cultures for C. albicans. The isolate was divided into two groups, group I was not irradiated (control), and group II was irradiated by He-Ne Laser for different periods (10, 15, 20, and 30) min. After irradiation, the results showed a significant reduction in the viable cell count and colonies diameters especially at exposure periods 10 and 15 min. Although the low power He-Ne Laser was not eradicating t
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