يعد بيان التدفق النقدي من البيانات المهمة الصادرة من الوحدات الحكومية غير الهادفة للربح، بعد تبنيها معايير IPSASs ، مما يوفر معلومات اوسع تلبي حاجات المستخدمين لأتخاذ القرارات المناسبة . أذ يتضمن بيان التدفق النقدي بموجب المعيار رقم ( 2 ) التدفقات النقدية حسب الأنشطة التشغيلية و الاستثمارية والتمويلية ، وهذا لا ينسجم مع مخرجات النظام المحاسبي الحكومي العراقي . وان هدف البحث هو  التعرف

An adaptive nonlinear neural controller to reduce the nonlinear flutter in 2-D wing is proposed in the paper. The nonlinearities in the system come from the quasi steady aerodynamic model and torsional spring in pitch direction. Time domain simulations are used to examine the dynamic aero elastic instabilities of the system (e.g. the onset of flutter and limit cycle oscillation, LCO). The structure of the controller consists of two models :the modified Elman neural network (MENN) and the feed forward multi-layer Perceptron (MLP). The MENN model is trained with off-line and on-line stages to guarantee that the outputs of the model accurately represent the plunge and pitch motion of the wing and this neural model acts as the identifier. Th

In the present work, HgBa2Can-1CunO2n+2+δ superconducting thin films with (100) nm thickness were (n=1, 2 and 3) prepared by Pulsed Laser Deposition technique on glass substrate at R.T (300) K, have been synthesize. The effect of Cu content on the structural, surface morphology, optical and electrical properties of HgBa2Can-1CunO2n+2+δ films were investigated and analyzed. The results of XRD analysis show that all samples are polycrystalline structure with orthorhombic phase, the change of Cu concentration in samples produce changes in the mass density, lattice parameter and the ratio (c/a). AFM techniques were used to examine the surface morphology of HgBa2Can-1CunO2n+2+δ superconducting films, the study showed the values of surface rou

Liposome-mediated transfection of cancer cells provide a valuable experimental technique to study cellular gene expression and may also be adapted for gene therapy studies. However, the widely recognized advantage of liposome-mediated transfection is high efficiency. Therefore, this study were performed to optimize transfection techniques in human larynx carcinoma cell line Hep-2 using the commercial synthetic lipid TransFast™ Reagent and monitoring the expression efficiency by using the pSV-?-galactosidase Control Vector which encoded ?-galactosidase, maximum transfection efficiency were achieved with TransFast™ Reagent used at the Charge ratios of 2:1 and 0.5 µg DNA/ml, this is indicate that TransFast™ Reagent can be used as an eff

Amis: NAFLD is considered to be the most common cause of liver conditions worldwide. Also, it is a primary reason that leads to coronary artery diseases, limiting blood flow to the heart. Therefore, This study aimed to evaluate the serum level of Nesfatin-1 and its ability to indicate the prognosis of CAD in patients with NAFLD. Material & Methods: one-hundred eighty Individuals were enrolled in the study, including In both genders, blood was collected from each Individual and sent to the laboratory for biochemical tests. Findings: Data from the current study showed a significant increase in Nesfatin-1 in the CAD group and a significant decrease in Nesfatin-1 in the NAFLD group compared to the control group. In addition, there w

Objective: The study aimed to assess the postoperative nurses' intervention for the patients with laparoscopic
cholecystectomy and to determine the relationship between Nurses' interventions and their demographic
characteristics.
Methodology: Quantitative design (a descriptive study) was started from 20th November 2012 up to 1st
September 2013. Non-probability (purposive sample) of (50) nurses, who were working in surgical wards, were
selected from Baghdad teaching hospitals (Baghdad Teaching Hospital, Digestives System and Liver Teaching
Hospital, AL-Kindy Teaching Hospital, and AL-Kadhimiyia Teaching Hospita). The data were collected through
the use of a constructed questionnaire, which consisted of two parts; the

Background: One way to target polypharmacy and inappropriate medication in hemodialysis (HD) patients is with medication deprescribing. Objective: To assess the impact of implementing a pharmacist-led deprescribing program on medication adherence among HD patients. Method: A prospective interventional, one-group pretest-posttest-only design study was conducted at a hemodialysis center in Wasit Governorate, Iraq. Medication reconciliation followed by medication review based on the deprescribing program was done for all eligible patients, and the patients were monitored for three months for any possible complications. Results: Two hundred and seventy patients were screened for eligibility. Only one hundred and eighteen were enrolled i