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.
This paper studies the main characteristics of the traditional urban configuration of Arab cities, as an important built heritage, discussing the approach adopted with such configuration at the local level, and examines its ability to preserve the character of the city, as well as, its responsiveness to the recent requirements of its society that constantly change; in order to reach the appropriate procedures to deal with the traditional urban configuration of the Iraqi city to achieve a vital cultural communication with the vernacular built heritage, by dealing with the Form-Moral Values structure. Due to its importance within other traditional Iraqi cities, the research chose Al-Kadhimiya as a case study, so it discusses and compares
... Show MoreBackground: This study aimed to use the combined mesio-distal crowns widths of maxillary incisors and first molars as predictors to the combined mesio-distal crowns widths of maxillary and mandibular canines and premolars. Materials and methods: The sample included 110 Iraqi Arab subjects with an age ranged between 17-25 years and class I skeletal and dental relations. The crown widths of maxillary teeth and mandibular canines and premolars were measured at the largest mesio-distal dimension on the study casts using digital electronic caliper with 0.01 mm sensitivity. Pearson’s correlation coefficient was used to determine the relation between the combined mesio-distal crowns widths of maxillary incisors and first molars and the combined
... Show MoreCadmium Oxide films have been prepared by vacuum evaporation technique on a glass substrate at room temperature. Structural and optical properties of the films are studied at different annealing temperatures (375 and 475) ËšC, for the thickness (450) nm at one hour. The crystal structure of the samples was studied by X- ray diffraction. The highest value of the absorbance is equal to (78%) in the wavelength (530) nm, at annealing temperature (375) ËšC. The value of at a rate of deposition is (10) nm/s. The value of optical energy gap found is equal to (2.22) eV.
The aim of this paper is to prove a theorem on the Riesz means of expansions with respect to Riesz bases, which extends the previous results of [1] and [2] on the Schrödinger operator and the ordinary differential operator of 4-th order to the operator of order 2m by using the eigen functions of the ordinary differential operator. Some Symbols that used in the paper: the uniform norm. <,> the inner product in L2. G the set of all boundary elements of G. ˆ u the dual function of u.
The aim of this paper is prove a theorem on the Riesz mean of expansions with respect to Riesz bases, which extends the previous results of Loi and Tahir on the Schrodinger operator to the operator of 4-th order.
The research represents an applied study to the urban scene of Baghdad city center within the area of (Al Bab Al Sharqi – Al Tahrir Square) through studying and identifying the levels of the reciprocal correlation of advertising signs impact on urban scene , then finding out the indicators and potential values which have made advertising signs as positive value by achieving the mechanisms of visual quality or a negative value by achieving mechanisms of visual pollution. And then examining the resulted visual perception defect reforming mechanism from it and identify the basic elements represented of the laws and legislation known worldwide. When presenting the problem, The research depends on: (Lack of clear perception
... Show MoreBackground: The mechanical properties of 3D-printed denture base resins are crucial factors for determining the quality and performance of dentures inside a patient’s mouth. Tensile strength and diametral compressive strength are two properties that could play significant roles in assessing the suitability of a material. Although they measure different aspects of material behavior, a conceptual link exists between them in terms of overall material strength and resilience. Aim: This study aims to investigate the correlation between tensile strength and diametral compressive strength after incorporating 2% ZrO2 nanoparticles (NPs) by weight into 3D-printed denture base resin. Methods: A total of 40 specimens (20 dumbbell-shaped and
... Show More