Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

 Water is an essential aspect of life and important in evolution. Recently the potable water quality topic has received much attention. The study aims to determine drinking water quality in Al-Najaf City by collecting samples throughout Al-Najaf city and comparing the results with the Iraqi guidelines (IQS 417) and World Health Organization (WHO) guidelines, as well as to calculate the WQI. Samples were tested in the laboratory between December 2021 and June 2022. The results showed that multiple parameters exceeded the allowable limits during both testing periods; during winter months, the results of TDS and turbidity exceeded the upper limits in multiple locations. Total hardness values also

The synchronization of a complex network with optoelectronic feedback has been introduced theoretically, with use of 2×2 oscillators network; each oscillator considered is an optocoupler (LED coupled with photo-detector). Fixing the bias current (δ) and increasing the feedback strength (Ԑ) of each oscillator, the dynamical sequence like chaotic and periodic mixed mode oscillations has been observed. Synchronization of unidirectionally coupled of light emitting diodes network has been featured when coupling strength equal to 1.7×10-4. The transition between non-synchronization and synchronization states by means of the spatio-temporal distribution has been investigated.

The reduction of vibration properties for composite material (woven roving E-glass fiber plies in thermosetting polyester matrix) is investigated at the prediction time under varied combined temperatures (60  to -15) using three types of boundary conditions like (CFCF, CCCF, and CFCC). The vibration properties are the amplitude, natural frequency, dynamic elastic moduli (young modulus in x, y directions and shear modulus in 1, 2 plane) and damping factor. The natural frequency of a system is a function of its elastic properties, dimensions, and mass. The woven roving glass fiber has been especially engineered for polymer reinforcement; but the unsaturated thermosetting polyester is widely used, offering a good balance of vibration p

This study aimed to incorporate hydroxyapatite nanoparticles (nHA) or amorphous calcium phosphate nanoparticles (nACP) into a self-etch primer (SEP) to develop a simplified orthodontic bonding system with remineralizing and enamel preserving properties.

In this article, a numerical method integrated with statistical data simulation technique is introduced to solve a nonlinear system of ordinary differential equations with multiple random variable coefficients. The utilization of Monte Carlo simulation with central divided difference formula of finite difference (FD) method is repeated n times to simulate values of the variable coefficients as random sampling instead being limited as real values with respect to time. The mean of the n final solutions via this integrated technique, named in short as mean Monte Carlo finite difference (MMCFD) method, represents the final solution of the system. This method is proposed for the first time to calculate the numerical solution obtained fo

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