إن الاستخدام الفعال للأموال العامة يشكل احد الدعامات الأساسية من اجل حسن إدارة تلك الأموال و فعالية القرارات الصادرة عن السلطات المختصة ، و أن هذا الهدف لا يتحقق ما لم تكون الرقابة المالية ذات فعالية لكبح جماح حالات الفساد الإداري النظمي و تفشي ذلك في جهاز الدولة الإداري. لان ظاهرة الفساد الإداري تؤدي بجهاز الدولة الإداري إلى فقدان كيانه الموحد لصالح المنظومات الفاسدة رغم احتفاظه بكيانه الموحد شكليا، كما تختفي قواعد العمل الرسمية و تحل محلها قواعد و إجراءات عمل متعددة متضاربة تخدم أهداف المنظومات الفاسدة ، و ان معالجة ظواهر الفساد الاداري بعدما امتددت انشطة الدولة بشكل أوسع و خصوصا في القطاعين الاقتصادي و الاجتماعي ، فيجب ان تكون اجهزة الرقابة المالية فاعلة لتحقيق اهدافها و المتمثلة با لاستخدام الفعال و المناسب للاموال العامة و ايجاد ادارة سليمة للاموال و نشر المعلومات الى السلطات العامة والجمهور من خلال تقارير موضوعية.
Fresh water resources in terms of water quality is a crucial issue worldwide. In Egypt, the Nile River is the main source of fresh water in the country and monitoring its water quality is a major task on governments and research levels. In the present case study, the physical, chemical and algal distribution in Nile River was monitored over two seasons (winter and summer) in 2019. The aims of the study were to check the seasonal variation among the different water parameters and also to check the correlations between those parameters. Water samples were collected from the Nile in Cairo governorate in EGYPT. The different physiochemical and microbiological properties in water samples were assessed. The studied parameters were included: te
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As one year elapsed since COVID-19 outbreak, venous and arterial thromboses are increasingly reported in different vascular territories. Once accessed by the virus, the endothelial cells, abundant in angiotensin converting enzyme-2 (ACE-2) protein, will be activated by the inflammatory process leading to coagulopathy and vascular lesions. Herein, we describe a case of extensive thrombosis of the infra-renal inferior vena cava and iliac femoral vein in a man of 62 and a case of acute superficial femoral artery thrombosis in a lady of 55. Both were COVID-19 confirmed cases with severe pneumonia, high D-Dimer levels and risk factors for severe disease or death. Despite presentation 1-2 weeks after the onse
... Show MoreBackground: Euonymus japonicus is one species of celastraceous family used as a decorative plant and in traditional Chinese medicine. The lack of information about the main active constituents and the possible biological activities of Iraqi Euonymus japonicus leaves is considered a motivation to start this in vitro study
Objectives: to identify the phytochemical components and to evaluate antioxidant and antimicrobial activities
Material and Methods: The chemical composition of Iraqi Euonymus japonicus leaves was identified and analyzed using the Reversed-Phase High-Performance Liquid Chromatography approach and the antioxidant properti
... Show MoreBackground: Antibiotics are medicines used to treat bacterial infections, Antibiotic resistance occurs when bacteria change in response to the use of these medicines. The world urgently needs to change the way that it prescribes and uses antibiotics.
Objective: To assess the knowledge, attitude, behavior toward antibiotic among non- medical students in University of Fallujah.
Method: A cross sectional study was done during the period from January to March 2019. Self-administered questionnaire was used that comprised 25 questions divided into four parts. The first part including demographic questions. Second part designed to assess the knowledge of respondents
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BACKGROUND: A novel coronavirus officially recognized as SARS-CoV2, first emerged in Wuhan, China, has allowed COVID-19 to rapidly spread. The WHO declared the global pandemic of COVID-19 a public health emergency of international concern. Early evaluation of the mental health of healthcare workers (HCWs) and consideration of effective therapeutic strategies is important. OBJECTIVE: To assess the mental status (depression and anxiety) among HCWs and identify the association between depression, anxiety levels and (certain demographic factors and other factors). PATIENTS AND METHODS: A cross-sectional study was conducted on data collected |
Abstract
The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa
... Show Moretreatment decisions for percutaneous coronary intervention (PCI) and/or coronary artery bypass graft (CABG) in patients with complex coronary artery disease (CAD) and/or unprotected left main stem disease (ULMSD).
Objectives: To assess the agreement between the clinical decisions of the cardiologist and the SS II recommendation regarding the revascularization strategies in patients with complex CAD and/or ULMSD.
Patients and Methods: Prospective data from patients who presented to Baghdad Medical City Catheterization Labs for coronary angiography and were followed up between January 2014 and November 2015 were analyzed. For these patients, SS II was assessed by the two anatomical variables (SS and presence of ULMSD) and six clinica
Background: long term survivorship in total knee arthroplasty is significantly dependant on prosthesis alignment, several studies have correlated poor outcome with malalignment of the components. The debate on the optimal system for femoral alignment is now largely resolved, but there is still controversy about whether intramedullary or extramedullary systems are better for the tibial side.
Objecives : is to determine whether intramedullary or extramedullary tibial alignment guide is better for accurate sagital tibial prosthesis alignment in total knee replacement arthroplasty.
Patients and methods: Of 65 patients recruited, only 48 patients (55 knees) were met the
... Show MoreAntibiotic resistance is a problem of deep scientific concern both in hospital and community settings. Rapid detection in clinical laboratories is essential for the judicious recognition of antimicrobial resistant organisms. So, the growth of Uropathgenic Escherichia coli (UPEC) isolates with Multidrug-resistant (MDR) and Extensively Drug-resistant (XDR) profiles that thwart therapy for (UTIs) has been detected and has straight squeezed costs and extended hospital stays. This study aims to detect MDR- and XDR-UPEC isolates. Out of 42 UPEC clinical isolates were composed from UTI patients. The bacterial strains were recognized by standard laboratory protocols. Susceptibility to antibiotic was measured by the standard disk diffusi
... Show MoreThis research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee
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