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 research aims to establish a morphological study of the sources wrote picnic party in Morphology The sources from which he took the owners wrote their material (Nzhah Altarf) morphological accurate survey requires full briefing survey.
This is very difficult, because they were not mean with reference to the sources, who transferred them, so it was difficult to know the author, who mentioned it to say that on one hand, and on the other hand, find them do not deny preferred their predecessors of Arab scholars, and this is evidence of scientific integrity they have and high character they have, Sometimes we find that thay me htioh their opihios with their hames cite their views with anonymity, and sometimes their books and remember
The researcher tried to concentrate on the field study included many houses for the sake of documenting it by pictures and schemes with its history using the available data that had got from elderly whereas the rest of heritage will document in other research , in God willing .
The research confined on the studying of examples heritage houses which was some of them had built at the end of 19th century AD but, other of them had built on the beginning of 20th century . In spite of considering these buildings are important and as a sign to architect art of Jubba but, there is never full studying written about them in Western city .
The importance of this study lies on documenting sides of environmental and climatic progress which Iraq
Phytoremediation is one of the methods to remove various types of pollutants from water and soil using plants. Salvinia molesta, an aquatic plant, is chosen in this study to determine its ability to degrade diesel as the pollutant in synthetic wastewater with different diesel concentrations (0, 8,700, 17,400, and 26,100 mg/L) for 14 days. Total petroleum hydrocarbon (TPH) has been used as an indicator to represent diesel concentration variation in wastewater. Degradation of TPH was 85.1% for diesel concentration of 8,700 mg/L, compared with only 53.9% in the corresponding control without plant. While, acute toxicity on S. molesta exposed in diesel concentrations of 17,400 and 26,100 mg/L was observed and eventually had
... Show MoreThe paper pays attention to the polysemous words Harry Potter (HP). In this story, the present study exams some picking polysemic words to the extent that the translators of HP prevail to render the proposed significance as per the setting of the first content. Obviously, the picking translators in this examination were not mindful of the wonder of polysemy in the HP. They embrace a strict interpretation methodology to pass on the greater part of the polysemic sense. The method of data collection is divided into two stages. Firstly, determining the situational context of the fantasy and identifying the polysemic sense to clearly make all the contextual meanings of the source text. Secondly, reviewing the selected translation to
... Show MoreThe Caves within Surdash that are located in the northwest of Sulaymaniyah governorate in Iraq within the area (672) km district have been studied as they characterized by natural variable criteria reflected in turn on caves formation. One of the remarkable criteria is the characteristic of geological formations which include(12) Geological Formation, (6)of them Karst with high permeability. The field study showed that a high number of Caves in these karst formations in addition to the prevalence of geological formations with (75) linear structures extending NE-SW directions as well as the availability of water resources. Studies approved that caves vary in their sizes according to inverse relationship between caves areas and how c
... Show MoreIn recent years, the consideration of natural products as anti-inflammatory and antioxidative treatments has more interested worldwide. Moreover, natural products are easily obtained and are relatively safe the Royal jelly (RJ) is one of them. The current study was carried to evaluate the effects of pregabalin (PGB) on physiological activity of sperms, reproductive hormones assay and some biochemical analysis. Forty (40) male albino rats (10-weeks-old) were divided into four groups (10 rats each): G1 (treated with PGB drug, 150 mg/kg B.wt (Lyrica-Pfizer-Pharmaceutical Industries), G2 (treated with RJ 1g/kg), G3 (treated with PGB drug and RJ together), and G4 control treated with norma
This study is a complementary one to an extended series of research work that aims to produce a thermodynamiclly stable asphalt –sulfur blend. Asphalt was physically modified wiht different percentages of asphaltenes , oxidized asphaltenes and then mixed with sulfur as an attempt to obtaine a stable compatible asphalt-sulfur blend. The homogeneneity of asphalt-asphaltenes[oxidized asphaltenes]-sulfur blends were studied microscopically and the results are prsented as photomicrographs. Generally more stable and compatible asphalt-sulfur blends were obtained by this treatment.
This study has been performed to study the inhibitory effects of crude plant extracts of Bay (laurus nobilis) leaves against some bacterial isolates represented by Staphylococcus aureus, Staphylococcus epidermids, Proteus vulgaris, Bacillus subtilis, Escherichia coli, and Pseudomonas aeroginosa in vitro. The results showed that percentages of essential chemical of laurus nobilis leaves which represented by moisture, total oil, total ash, crude protein, crude fibers, carbohydrites and caloric values in dry weight are 5.96, 4.28, 14.2, 8.75, 24.8, 76.99%, and 284.92 kcal/100g respectively, the percentages of some major and minor mineral elements of laurus nobilis leaves powder which represented by Mg, Fe, Cu, Pb, Cd and As, are: 0.211, 0.1
... Show MoreThe systems of governance in Europe are characterized by ancient democratic systems that have developed and developed through a long history of political conflicts that have emerged from a social reality that feeds them and receives the resulting effects. This is an achievement that has been achieved after the sacrifices and great efforts in formulating models of good governance through which to realize the aspirations of their peoples. . The democratic system operates within a balanced mechanism of two competing parties to manage and direct the work of the government and the parliament. The parties that achieve the majority in the elections carry out the functions of the government supported by their parliamentary base belonging to one
... Show Moreهدفت الدراسة لالقاء الضوء على وضع المرأة في التعليم العالي في العراق خلال الاعوام الدراسية: 2008 - 2009, 2010 – 2011 و2011- 2012. تتيح القوانين والتعليمات في التعليم العالي في العراق فرص متكافئة للاناث والذكور للتسجيل في الدراسات الاولية والعليا، وكذلك عدم التمييز في الرواتب الشهرية للمنتسبين وفقا لنوع الجنس (الجندر ). بلغ متوسط عدد الاناث في مرحلة الدراسة الاولية في مؤسسات التعليم العالي في العراق لثلا
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