The evaluation and efficiency and effectiveness of account system for the department of delegation and cultural Relationships in the center of ministry of higher Education and Scientific research Considered as a very important and active subjects in the modification of accounting system in this department and to develop it and make it able to make available important and accurate information for the planning requirements and monetary and evaluation performance and to make decisions, besides to develop the performance of Iraqi Cultural departments working abroad and to render its role effective to serve the students of higher education in the progressive Countries to facility its growing in scientific and professional and technica

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

Objective: The aim of the study is to assess the personal hygiene of adult patients with
diabetic foot.
Methodology: A descriptive study was carried out in Baghdad teaching hospital, Al-Karama teaching hospital
and Al-Kindey teaching hospital for the period of 10/1/2006 to 1/9/2006. A purposive "non probability" sample
of (100) patient.
Questionnaire was constructed for achieving the purpose of the study. Data were collected through the
application of the questionnaire and interview technique. Data were analyzed through descriptive statistical
approach (frequency & percentage) and inferential statistical approach (chi-square & correlation) by using of
SPSS.
Results: The study results indicated that the

Objective: The aim of the study is to assess the personal hygiene of adult patients with
diabetic foot.
Methodology: ٨ descriptive study was carried out in Baghdad teaching hospital, Al-Karama teaching hospital
and Al-Kindey teaching hospital for the period of 10/1/2006 to 1/9/2006. A purposive "non probability" sample
of (100) patient.
Questionnaire was constructed for achieving the purpose of the study. Data were collected through the
application of the questionnaire and interview technique. Data were analyzed through descriptive statistical
approach (frequency & percentage) and inferential statistical approach (chi-square ع correlation) by using of
SPSS.
Results: The study results indicated that the ra

BACKGROUND: Hospital training courses for pharmacy students were required to prepare students to meet the challenges of real-world hospital work. AIM: Because there have been few studies on the efficacy of such courses, we aimed to recognize recent graduates’ perceptions, benefits, and factors influencing the quality of hospital training courses for pharmacy students. METHODS: A qualitative study using a phenomenology approach was conducted in 2022 and included several hospitals in Baghdad, Iraq, using in-depth face-to-face individual-based semi-structured interviews. Until saturation, a convenient sample of recently graduated pharmacists was included. The obtained data were analyzed using a thematic content analysis approach

تعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة