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

Cement-based adhesive (CBA) is used as a bonding agent in Carbon Fibre Reinforced Polymer (CFRP) applications as an alternative to epoxy-based adhesive due to the drawbacks of the epoxy system under severe service conditions which negatively affect the bond between the CFRP and strengthened elements. This paper reports the results of, an investigation carried out to develop two types of CBA using magnetized water (MW) for mixing and curing. Two magnetic devices (MD-I and MD-II), with different magnetic field strengths (9000 and 6000 Gauss) respectively, were employed for water magnetization. Different water flows with different water circulation times in the magnetizer were used for each device. Compressive and splitting tensile strength te

Recent years have witnessed an increase in the use of composite coatings for numerous applications, including aerospace, aircraft, and maritime vessels. These materials owe this popularity surge to the superior strength, weight, stiffness, and electrical insulation they exhibit over conventional substances, such as metals. The growing demand for such materials is accompanied by the inevitable need for fast, accurate, and affordable nondestructive testing techniques to reveal any possible defects within the coatings or any defects under coating. However, typical nondestructive testing (NDT) techniques such as ultrasonic testing (UT), infrared thermography (IRT), eddy current testing (ECT), and laser shearography (LS) have failed to p

In this research, optical communication coding systems are designed and constructed by utilizing Frequency Shift Code (FSC) technique. Calculations of the system quality represented by signal to noise ratio (S/N), Bit Error Rate (BER),and Power budget are done. In FSC system, the data of Nonreturn- to–zero (NRZ ) with bit rate at 190 kb/s was entered into FSC encoder circuit in transmitter unit. This data modulates the laser source HFCT-5205 with wavelength at 1310 nm by Intensity Modulation (IM) method, then this data is transferred through Single Mode (SM) optical fiber. The recovery of the NRZ is achieved using decoder circuit in receiver unit. The calculations of BER and S/N for FSC system a

The rise of Industry 4.0 and smart manufacturing has highlighted the importance of utilizing intelligent manufacturing techniques, tools, and methods, including predictive maintenance. This feature allows for the early identification of potential issues with machinery, preventing them from reaching critical stages. This paper proposes an intelligent predictive maintenance system for industrial equipment monitoring. The system integrates Industrial IoT, MQTT messaging and machine learning algorithms. Vibration, current and temperature sensors collect real-time data from electrical motors which is analyzed using five ML models to detect anomalies and predict failures, enabling proactive maintenance. The MQTT protocol is used for efficient com

   Formation evaluation is a critical process in the petroleum industry that involves assessing the petrophysical properties and hydrocarbon potential of subsurface rock formations. This study focuses on evaluating the Mauddad Formation in the Bai Hassan oil field by analyzing data obtained from well logs and core samples. Four wells were specifically chosen for this study (BH-102, BH-16, BH-86, and BH-93). The main objectives of this study were to identify the lithology of the Mauddud Formation and estimate key petrophysical properties such as shale volume, porosity, water saturation, and permeability. The Mauddud Formation primarily consists of limestone and dolomite, with some anhydrites present. It is classified as a clean for

This research was conduct to evaluate the cytotoxic effect of exotoxin A (ETA) produced by Pseudomonas aeruginosa on mice in comparison with (phosphate buffer saline (PBS) as a negative control. The effect of the toxin was measured by employing the cytogenetic analysis which included (the mitotic index (MI), chromosomal aberrations (CAs), micronucleus (MN) and sperm abnormalities) parameters. In order to specify the cytotoxic effect of the toxin, three doses of ETA (125, 250 and 500 ng/ml) were used. Results showed that ETA was found to cause a significant decrease in mitotic index (MI) percentage, while significant increase in micronucleus (MN), chromosomal aberrations (CAs) and sperm abnormalities parameters in compression with control wa

Iraq suffers from serious pollution with harmful particles that have important direct and indirect effects on human activities and human health. In this research, a system for detecting pollutants in the air was designed and manufactured using infrared laser technology. This system was used to detect the presence of pollutants in the dust storms that swept the city of Baghdad which could have a negative impact on human health and living organisms.

The designed detection system based on the use of infrared laser (IR) with a wavelength of 1064 nm was used for the purposes of detecting pollutants based on the scattering of the laser beam from these pollutants. The system was aligned to obtain the best signal for the scattered rays, w