The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr

Background: Various studies conducted in many parts of the world suggest that there is lack of public awareness and knowledge of various aspects related to diabetes. With proper education, awareness, earlier detection and better care, many complications and co-morbidities can be reduced in diabetic population.Objectives: to evaluate the level of awareness of diabetes mellitus type 2 patients regarding their disease and its' complications.Methods: Cross – sectional survey was conducted during November and December 2011, in the Medical centers of Al Baladiat, Mustansyria and Zuafranya, including 145 type 2 diabetic patients (58.6 % males, 41.4% females) who were subjected to self–structured questionnaires regarding different aspects of

Diabetes imposes a substantial public health burden; according to the International Diabetes Federation, there were about 3.4 million diabetes related deaths worldwide in 2024, and in Iraq, the Federation reports that one in nine adults lives with diabetes in 2024, with 14,683 adult deaths attributable to diabetes and a total diabetes related health expenditure of 2,078 million United States dollars. The dataset analyzed in this study contains 1,000 records collected in 2020 from two Iraqi teaching hospitals and includes multiple clinical and laboratory measurements with three outcome classes, namely Non diabetic, Pre diabetic, and Diabetic, with a low prevalence of the Pre diabetic class and an imbalanced overall class distribution; the da

The performance evaluation process requires a set of criteria and for the purpose of measuring the level of performance achieved by the Unit and the actual level of development of its activities, and in view of the changes and of rapid and continuous variables surrounding the Performance is a reflection of the unit's ability to achieve its objectives, as these units are designed to achieve the objectives of exploiting a range of economic resources available to it, and the performance evaluation process is a form of censorship, focusing on the analysis of the results obtained from the achievement All its activities with a view to determining the extent to which the Unit has achieved its objectives using the resources available to it and h

      What concerns the research is employing the modern technology  in a compatible way, because it has multiplied  with the visual  working functions and has grown  in a special way with the development of the digital graphic design field  which represents a crystallization  product according  to  investigation and experimentation mechanism within the field of the scientific research  in the design field and development of the skills of the first designing worker, who always seeks to find working and functional structures in order to produce a design  with a clear meaning by utilizing the technological  abilities including the acoustic tech

This research deals with the concept of space in the theatrical performance and how the director works between two different spaces, the closed space and the open space. The question was how to use space according to the director's vision in the presentation. The problem of the research was whether the director of the Iraqi filmmaker could see the variable in the architectural space Or the place or space within the exhibition between open and closed, through the formation of the vision of the external components of intellectual and aesthetic and aesthetic, and impact on the relationship between the actor and the recipient to produce a new aesthetic space, and then the purpose of research and importance and limits and terminology The seco

    Text categorization refers to the process of grouping text or documents into classes or categories according to their content. Text categorization process consists of three phases which are: preprocessing, feature extraction and classification. In comparison to the English language, just few studies have been done to categorize and classify the Arabic language. For a variety of applications, such as text classification and clustering, Arabic text representation is a difficult task because Arabic language is noted for its richness, diversity, and complicated morphology. This paper presents a comprehensive analysis and a comparison for researchers in the last five years based on the dataset, year, algorithms and the accuracy th

Carbon fibre reinforced polymers are widely used to strengthen steel structural elements. These structural elements are normally subjected to static, dynamic and fatigue loadings during their life-time. A number of studies have focused on the characteristics of CFRP sheets bonded to steel members under static, dynamic and fatigue loadings. However, there is a gap in understanding the bonding behaviour between CFRP laminates and steel members under impact loading. This paper shows the effect of different load rates from quasi-static to 300 × 103 mm/min on this bond. Two types of CFRP laminate, CFK 150/2000 and CFK 200/2000, were used to strengthen steel joints using Araldite 420 epoxy. The results show a significant bond strength enhancemen

Recent population studies have shown that placenta accreta spectrum (PAS) disorders remain undiagnosed before delivery in half to two-thirds of cases. In a series from specialist diagnostic units in the USA, around one-third of cases of PAS disorders were not diagnosed during pregnancy. Maternal

            The unpredictable and huge data generation nowadays by smart computing devices like (Sensors, Actuators, Wi-Fi routers), to handle and maintain their computational processing power in real time environment by centralized cloud platform is difficult because of its limitations, issues and challenges, to overcome these, Cisco introduced the Fog computing paradigm as an alternative for cloud-based computing. This recent IT trend is taking the computing experience to the next level. It is an extended and advantageous extension of the centralized cloud computing technology. In this article, we tried to highlight the various issues that currently cloud computing is facing. Here