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.
The Present study aims to investigate the attitude toward extremism of the university student and to find differences with three variables, gender field of study ,grade), For the purposes of the study on(3) level scale of the attitude towards extremism , and subjected to validity and credibility ,the scale was designed for ( 590) students sample (237) males ,and (357) females Results shown that students has a mild attitude towards extremism compared with the average of the scale attitude towards Religious extremism occupied the number one level ,followed by social extremism and lastly political extremism in Results also shown different in gender (males ,females) with the males having the granter attitude towards extremism as for the othe
... Show MoreThe study includes the relationship between the ecologia and Abbaside's community in the middle ages, and the role of Baghdad capital city to increasing the sensibility of the people to the outwardly peripheral.
The study explains the efforts between the people and Abbaside's government to cure the knowledge of ecologia, to prevent the separation of diseases and pollutions of the community.
Keywords: Ecologia, Abbasid's, diseases, pollutions.
The liver is the primary organ for drug metabolism, elimination, Cyclophosphamid is the classical alkylating agent nitrogen mustard, its metabolism into two cytotoxic metabolites, and increase reactive oxygen species that is make liver toxicity. Safranal as the most abundant chemical in saffron essential oil, it have anti-oxidant, anti-inflammatory, antiapoptic and free radical scavenger activity. The aim of study is to assess the protective effects of safranal on the cyclophosphamide-induce liver toxicity in rat model. This occur by using five different groups of rats; control group, treatment group, cyclophosamide group (intraperitoneal i.p), cyclophosamide and (50mg and 100mg) oral safranal treatment groups. This study showed this pro
... Show MoreMeasuring university teachers attitudes towards the security man Summary This research aims to study the measurement of university teachers attitudes towards the security man, and represented the research sample (196) of teachers, including 124 males and 72 females from different faculties of Salah al-Din - Erbil University. The researchers adopted on a scale (Al-Tarawneh 2008), as amended, and its development, the scale consists of four areas and (28) paragraph covers paragraphs measure the beliefs and feelings of the individual towards the security man as the theme of direction. The research sample answered all the paragraphs of the scale grade five similar styles (Likert) (strongly OK, OK, neutral, non-OK, Strongly Disagree). The rese
... Show MoreThe GPS navigation measurements become more widely used in many civilian and scientific application. All GPS navigation data holds many errors, the main error sources arise from the geodetic Datum variation when user apply the GPS measurements with the map. Geodetic datums define the size and shape of the earth and the origin and orientation of the coordinate systems used to map the earth surface. In this paper, the Datum transformation was evaluated in two mathematical methods to overcome the errors due to the difference between the WGS-84 and our country Datum Clarck-1880. The results was evaluated and investigated using Carmin GPS device for GCPs comparison, topographic map for Hilla city, mid Iraq 1:100000 scale, and two georefrencing
... Show MoreWe present mid-infrared imaging observations of the debris disk around one of the main sequence star Epsilon Eridani in the Q-band at (20.5 µm) and (17.6 µm). The dust that produces emission in debris disk is spatially resolved in the inner region of the debris disk of Epsilon Eridani at distance approximately between 1.4 - 4 AU.