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.
Under high concentrations of antibiotics, a fraction of the bacterial population exhibits a phenomenon known as persistence. Toxin- system (TA system) has been reported to be involved in the formation of E. coli, Mycobacterium, and S. aureus persisters. In this study, the ability of thirty Iraqi isolates of MRSA to form in vitro persister cells after exposure to three different antibiotics (Ceftriaxone 30 µg, Mecillinam 10 µg, and Mupirocin 20 µg) was examined by TD test. Additionally, efflux pump inhibitor [Fluphenazine 0.25 mg/ml] was combined with the antibiotic that triggered persister formation. The distribution of mazEF and yefM-yoeB (Type II TA system) in the tested isolates was detected by PCR. 91% of Mupirocin su
... Show MoreThe Tigris River in Iraq is of highly meandering in several of its parts. So, the largest meandering inside Baghdad City, is in Al-Jadriyah. During its course, the Tigris Riverbanks are facing erosion frequently due to alteration in the geomorphological and hydrological characteristics affecting the river channel. The entire length of Tigris River from the northern entrance of Baghdad to the convergence with Diyala River at southern of Baghdad is about 49 km length. The Tigris River is suffering from the erosion, deposition, and migration conditions. The river migration was found as maximum in the left bank at the side of the University, and lesser in the right bank in the opposite side, Dora. The aim of this study is to measure the magn
... Show MoreLet be any group with identity element (e) . A subgroup intersection graph of a subset is the Graph with V ( ) = - e and two separate peaks c and d contiguous for c and d if and only if , Where is a Periodic subset of resulting from . We find some topological indicators in this paper and Multi-border (Hosoya and Schultz) of , where , is aprime number.
Sultan Said bin Sultan bin Ahmed bin Said Al-Busaidi (1223-1273 AH / 1806-1856 AD) was able to rule Oman and Zanzibar in a unified Arab-African state during his reign. However, it was separated for several reasons. Thus, the study aims to clarify the efforts made by Sultan Said for annexing Zanzibar to Oman, establishing the Arab-African Sultanate, and shedding light on the role played by Britain in dividing the Arab-African Sultanate and separating Zanzibar from the Omani rule in (1275 AH-1861 AD). The study has adopted the historical descriptive analytical approach. The study has reached several conclusions, such as: The economic motivators were the most important factors that pushed Sultan Said to move his capital from Muscat to
... Show MoreAbstract: This research was performed to study the effect of some amino acids and vitamins on the growth of bacteria Staphylococcus aureas and its sensitivity against UV light. The results showed low inhibition in bacterial growth because amino acids repairs the damges caused by UV light. Besides the effect of two groups of antibiotics (β-lactame and tetracycline) on the growth of S. aureus and the possible interference of amino acids and vitamins in the activity of the antibiotics against this bacteria in the presence of UV light were studied. The result show increase in the sensitivity towards these antibiotics and provided protection against the antibiotics.
In this work, a comparative analysis for the behavior and pattern of the variations of the IF2 and T Ionospheric indices was conducted for the minimum and maximum years of solar cycles 23 and 24. Also, the correlative relationship between the two ionospheric indices was examined for the seasonal periods spanning from August 1996 to November 2008 for solar cycle 23 and from December 2008 to November 2019 for solar cycle 24. Statistical calculations were performed to compare predicted values with observed values for the selected indices during the tested timeframes. The study's findings revealed that the behavior of the examined indices exhibited almost similar variations throughout the studied timeframe. The seasonal variations were
... Show MoreThe division partitioning technique has been used to analyze the four electron systems into six-pairs electronic wave functions for ( for the Beryllium atom in its excited state (1s2 2s 3s ) and like ions ( B+1 ,C+2 ) using Hartree-Fock wave functions . The aim of this work is to study atomic scattering form factor f(s) for and nuclear magnetic shielding constant. The results are obtained numerically by using the computer software (Mathcad).
The aim of this work is to give the new types for diskcyclic criterion. We also introduced the case if there is an equivalent relation between a diskcyclic operator and T that satisfies the diskcyclic criterion. Moreover, we discussed the condition that makes T, which satisfies the diskcyclic criterion, a diskcyclic operator