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.
In recent years, the Global Navigation Satellite Services (GNSS) technology has been frequently employed for monitoring the Earth crust deformation and movement. Such applications necessitate high positional accuracy that can be achieved through processing GPS/GNSS data with scientific software such as BERENSE, GAMIT, and GIPSY-OSIS. Nevertheless, these scientific softwares are sophisticated and have not been published as free open source software. Therefore, this study has been conducted to evaluate an alternative solution, GNSS online processing services, which may obtain this privilege freely. In this study, eight years of GNSS raw data for TEHN station, which located in Iran, have been downloaded from UNAVCO website
... Show MoreBackground: obesity is a major global health problem with more than 200 million obese men and almost 300 million obese women. Melatonin is a well-known molecule for its involvement in circadian rhythm regulation and has multiple pathological actions including control of appetite, sleep wake cycle and metabolic syndrome.
Aim: to estimate the effect of melatonin supplements on obese patients on a calorie restricted diet in comparison to patients on lifestyle measures only in the form of weight loss, waist circumference and sleep quality.
Subjects and Method: one hundred patients with body mass index > 24 were collected, fifty patients were starte
... Show MoreThe pure and Sb doped GeSe thin films have been prepared by thermal flash evaporation technique. Both the structural and optical measurement were carried out for as deposited and annealed films at different annealing temperatures.XRD spectra revealed that the all films have one significant broad amorphous peak except for pure GeSe thin film which annealed at 573 K, it has sharp peak belong to orthorhombic structure nearly at 2θ=33o . The results of the optical studies showed that the optical transition is direct and indirect allowed. The energy gap in general increased with increasing annealing temperature and decreased with increase the ratio of Sb dopant. The optical parameters such as refractive index, extinction coefficient and r
... Show MoreVitrifications process one of the important methods to immobilize nuclear waste. In this research nuclear waste (Strontium Oxides) with molecular weight (5%) was immobilized by vitrification methods in two types of borosilicate glass (c-type) which are glass and glass-ceramics. To investigate the physical, chemical and mechanical properties of glass and glass-ceramic after immobilize nuclear waste these samples irradiated by gamma ray radiation. Co-60 was used as gamma a irradiation with dose rate 0.38 kGy/hr for different period of time. It’s found that gamma radiation affected the glass and glass-ceramic properties. From phase analysis by the x-ray diffraction for glass-ceramic samples proved that at doses 343kGy change the cry
... Show MoreAutorías: Mustafa Abdulamir Hussain, Ahmed Sebeaatea Almujamay, Riyadh khaleel khammas. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.
This research shows the problem of the economic development of underdeveloped countries in an unconventional way, as these papers explain the problems of the economic development. This research not only reviews the problems, but it illustrates them in a philosophical way, basis of the data of modernity, this mean it is a process of connecting between the absence of the modernity values and the failure of development in underdeveloped countries. The Search follows the descriptive approach to get to the goal of search by four main axes. The first axis includes clarifying modernity and its principles, the second axis includes clarifying the economic development , the third axis includes the features of the mod
... Show MoreIn this study, the spreading of the pandemic coronavirus disease (COVID-19) is formulated mathematically. The objective of this study is to stop or slow the spread of COVID-19. In fact, to stop the spread of COVID-19, the vaccine of the disease is needed. However, in the absence of the vaccine, people must have to obey curfew and social distancing and follow the media alert coverage rule. In order to maintain these alternative factors, we must obey the modeling rule. Therefore, the impact of curfew, media alert coverage, and social distance between the individuals on the outbreak of disease is considered. Five ordinary differential equations of the first-order are used to represent the model. The solution properties of the system ar
... Show MoreThe research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t
... Show MoreWriting in English language demands both mental skills and a suitable level of language proficiency. Some studies showed that writing anxiety has an impact on the acquisition of language learning. This study; however, teaches the cognitive strategies (PLAY & WRITE) as a writing strategy, so as to decrease students’ use of it when experiencing writing anxiety at the academic writing level. The sample has been (100) second-stage Department of English learners at the College of Education (Ibn –Rushd), in the University of Baghdad-Iraq. They have been randomly selected and divided into experimental and control groups; (50) students in each group. To achieve the objective of the study, SLWAI questionnaire has been distributed to the e
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