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.
Translating culture-specific proverbs (CSPs) is a challenging task since they often occur in a peculiar context. Further, CSPs are intended to imply meanings that extend far beyond the literal meaning of such a kind of proverbs. As far as English and Arabic are concerned, translators often encounter problems in translating CSPs due to cultural differences between the source language(SL) and the target language (TL) as well as what seems to be the lack of equivalence for some CSPs.
In view of this, the present study aims at investigating the translation of CSPs in three English-Arabic dictionaries of proverbs, namely Dictionary of Common English Proverbs Translated and Explained (2004), One thousand and One English Pr
... Show MoreThe aqueous extract of Citrullius colocynthis dried seeds (160 ?g/ml) was in vitro evaluated for its effect on phagocytic index (PI) and lymphocyte transformation index (LTI) of blood cells obtained from 30 apparently healthy blood donors (15 males and 15 females). The PI was further in vivo evaluated in cells of peritone, spleen and liver of mice treated with the extract at a dose of 0.64 mg/kg. The results revealed that in in vitro study, phagocytic cells treated with the extract showed a significant increased percentage as compared with untreated cells (60.0 vs. 44.1%). Phagocytes obtained from peritone (44.1 vs. 30.0%) and spleen (45.6 vs. 39.6 %) of treated and untreated mice behaved in a similar manner, while liver phagocytes showed n
... Show MoreChitosan (CH) / Poly (1-vinylpyrrolidone-co-vinyl acetate) (PVP-co-VAc) blend (1:1) and nanocomposites reinforced with CaCO3 nanoparticles were prepared by solution casting method. FTIR analysis, tensile strength, Elongation, Young modulus, Thermal conductivity, water absorption and Antibacterial properties were studied for blend and nanocomposites. The tensile results show that the tensile strength and Young’s modulus of the nanocomposites were enhanced compared with polymer blend [CH/(PVP-co-VAc)] film. The mechanical properties of the polymer blend were improved by the addition of CaCO3 with significant increases in Young’s modulus (from 1787 MPa to ~7238 MPa) and tensile strength (from 47.87 MPa to 79.75 MPa). Strong interfacial
... Show MoreThe electrical properties of the AlNiCo thin films with thickness (1000oA) deposited on glass substrates using Ion – Beam sputtering (IBS) technique under vacuum <10-6 torr have been studied . Also it studied the effect of annealing temperature from this films , It is found that the effective energy decrease with increase of temperature and the conductivity decrease with increase temperature 323oK but after this degree the conductivity increasing .
The aim: to evaluate combined microscopy techniques for determining the morphological and optical properties of methadone hydrochloride (MDN) crystals. Materials and methods: MDN crystal formation was optimized using a closed container method and crystals were characterized using polarized light microscope (PLM), scanning electron microscopy (SEM) and confocal microscopy (CM). SEM and CM were used to determine MDN crystal thickness and study its relationship with crystal retardation colours using the Michel-Levy Birefringence approach. Results: Dimensions (mean±SD) of diamond shaped MDN crystals were confirmed using SEM and CM. Crystals were 46.4±15.2 Vs 32.0±8.3 µm long, 28.03±8.2 Vs 20.85±5.5 µm wide, and 6.62±
... Show MoreIn this study, dependence of gamma-ray absorption coefficient on the size of Pb particle size ranging from 200µm up to 2.5mm, using different weights of each particle size. The results show that gamma-ray attenuation coefficient is inversely proportional with the size of Pb particle size due to the reduction of the spaces between the lead particles.
EP/ metal composites were prepared as adhesives between two steel rods. Epoxy resin (EP) was used as a matrix with metal as fillers (Al, Cu, Fe,).
The preparation method for tensile adhesion tests includes two steel rods with adhesive composites between the rods to measure adhesion strength Sad and adhesion toughness Gad.
Results of tensile adhesion tests show that EP/ metals composite have maximum strength Sad for certain weight percentage of metals 2.95 and 9MPa at 10% for EP/Al and EP/Cu composite and 8.2MPa at 40% for EP/Fe composites
It is known that life is as series of variety of difficult problems that individual looks
forward to overcome so as to achieve adaptation and to reach the desired aims .The transition
of the students from the school stage to the stage of the university is actually regarded a
dramatic change where students face when they enter university life that differs from what
they lived in secondary school.
The executive functions are considered the main element that participate in solving the
problems of high orders , because it involves the mental abilities that assist individual to
think and initiative as well as solving problems .
These functions include operational planning and the activated memory and inhibition of
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