The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

Praise be to God, who is by His Power, righteous is done, and by His help to slaves who He likes, and God bless our Prophet Muhammad envoy mercy to the worlds, and upon his family and the good mates until Doomsday.After:

The fact that cursing is the far distance and expulsion from the mercy of God, curse has been proven by him - peace be upon him - for the many varieties in the Sunnah, with indication of a permit cursing the insurgents from the people of Qibla, either saying - peace be upon him -: (the believer never be as a curser  ...), what is meant by those who do not deserve damnation of those not cursed God and His Messenger, and for this we must remove words cursing from the Dictionary of our words following the examp

The present study has three objectives: 1) to investigate the prevalence of complex nominals in economic discourse represented via the selected business news texts, 2) to shed some light on the most common translation errors made by second year students in the Department of Translation in rendering complex nominals into Arabic, and 3) to detect the possible causes behind such translation errors and suggest some translation tips which might sound helpful to the students of translation to find the most suitable translation equivalent. The present study is based on an empirical survey in which a selective analysis of someeconomic texts represented in business news texts is made. A corpus of 159 complex nominals was selected from seven busin

The South Baghdad electrical station located on the eastern bank of the Tigris River south of Baghdad city was selected within the municipality of Karrada between  two  latitude ( 33⁰ 15 , 33 ⁰  18 )North  and  longitude ( 44 ⁰  27 , 44 ⁰30 ) East . The purpose of the study is to determine the contribution of the station to the effect of pollution of the Tigris water by taking water samples at the station site and two sites, one before and the other after the station, distributed over time periods of three months between each sample of water and the beginning of August and November Shabat and Mayar and analyzed water samples physically, chemically and biologic

is divided into two chapter:Chapter one to ensure asyslematic framework for research amd included aresearch problem and also inchuded on the importance of research and the need for him as well as to clarify. The second chapter inchuded a theoretical framework: theoretical framework has been divided into two section. The first topic: poetics transformations The second topic: poetics and scale of rheloric in the film After the comp of the theoretical framework; so the researcher analyzed the film (Antichrist) has arrived ataset of resuits was including

This search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax

The whole world and the Arab world, especially an important part of this international system, is undergoing a radical transformation at all levels. This mosaic of political, economic, social and military relations and alliances, whether based on the special interests of the major Powers or on the basis of mutual interests, The major transformations to social, economic, political and military conflict and these transformations still bear more surprises, at all levels, nothing remains constant, all changed, relations changed and alliances changed and loyalties fell and the principles of the M changed and the spectacular imperial economies collapsed and the will of the masses was no longer fixed.

There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

This study aimed to clarify the importance of ecological taxation in achieving sustainable development, by analyzing a set of economic measures such as taxes, taxes levied by the legislation in the field of ecology, to fight against pollution.       And we tried to evaluate this initiative in Algeria. The results of the study showed that economic measures of ecological taxation contribute to achieving sustainable development, and Although Algeria has adopted a series of ecological tax mechanisms, it is far from keeping pace with developments in this area.