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

The nucleon momentum distributions (NMD) for the ground state and elastic electron scattering form factors have been calculated in the framework of the coherent fluctuation model and expressed in terms of the weight function (fluctuation function). The weight function has been related to the nucleon density distributions of nuclei and determined from theory and experiment. The nucleon density distributions (NDD) is derived from a simple method based on the use of the single particle wave functions of the harmonic oscillator potential and the occupation numbers of the states. The feature of long-tail behavior at high momentum region of the NMD has been obtained using both the theoretical and experimental weight functions. The observed ele

Burdock ( Arctium lappa), is among the most popular plants in traditional medicine and it is associated with several biological effects. Literature survey revealed the presence of phenylpropanoid compounds .The most widespread are hydroxycinnamic acids ( mainly caffeic acid and chlorogenic acid) and lignans (mainly arctiin and arctigenin). This work will confirm the presence of these compounds in Arctium lappa, cultivated in Iraq, in both root and leaf samples.  The dried plant samples were extracted by soxhlet with 80% methanol then separated the main constituents by thin layer chromatography (TLC) and high performance liquid  chromatography (HPLC). Identification of the isolated compounds wa

In this research, porous silicon (PS) prepared by anodization etching on surface of single crystalline p-type Si wafer, then Gold nanoparticle (AuNPs) prepared by pulsed laser ablation in liquid. NPs deposited on PS layer by drop casting. The morphology of PS, AuNPs and AuNPs/PS samples were examined by AFM. The crystallization of this sample was characterized by X-ray diffraction (XRD). The electrical properties and sensitivity to CO2 gas were investigated to Al/AuNPs/PS/c-Si/Al, we found that AuNPs plays crucial role to enhance this properties.

Social media has become an essential educational tool nowadays. Most existing research on digital learning in EFL contexts has primarily focused on traditional classroom-based instruction and less attention has been paid to social media platforms. The present study aims to fill the gap by using social semiotics to analyze four Instagram posts: two from BBC Learning English (@bbclearningenglish) and the other two from Learn English with Emma (@englishwithemma). Instagram posts are classified as multimodal texts with participatory and representational elements. The study adopts Kress and van Leeuwen’s (2005) Social Semiotic Multimodal Framework to analyze four purposely selected posters by answering the following research questions

Objective: Assessment of health problems and identify demographical information to elderly. Methodology:
it is a descriptive study, data were collected by the researchers depended on the direct interview with the
elderly by using the study instrument (questionnaire) as well as review the records of the geriatric.
Results: The majority of study sample (66%) were males and (24.3%) were within age group (70-74) years,
(44.7%) were widows, and (41.7%) did not read and write. This study applied the international classification
of diseases(short-table) in (11) items, which stated that most of the elderly were complaining from
health problems: debility of hearing (80.65%), eczema or allergies (69.35%), debility of vision (66.9

PVA, Starch/PVA, and Starch/PVA/sugar samples of different
concentrations (10, 20, 30 and 40 % wt/wt) were prepared by casting
method. DSC analysis was carried; the results showed only one glass
transition temperature (Tg) for the samples involved, which suggest
that starch/PVA and starch/PVA/sugar blends are miscible. The
miscibility is attributed to the hydrogen bonds between PVA and
starch. This is in a good agreement with (FTIR) results. Tg and Tm
decrease with starch and sugar content compared with that for
(PVA). Systematic decrease in ultimate strength, due to starch and
sugar ratio increase, is attributed to (PVA), which has more hydroxyl
groups that made its ultimate strength higher than that for

The importance of the current research lies in the importance of teaching competencies and the ability of the teacher to deal and success in his educational career. The research aimed to identify the degree of teaching competencies according to Hermann model of physical education teachers in Baghdad governorate. The descriptive method using the survey method was used on a randomly selected sample of 462 teachers and 314 school principals. After the completion of the survey, the Hermann scale forms were distributed to the teachers. The forms of the teaching competency scale were distributed to their school principals as the direct supervisors of the teachers' evaluation. After completing the survey, the results of each scale were classified

This work includs synthesis of several Schiff bases by condensation of 6- methoxy – 2- amino benzothiazole with some aldehydes and ketones (2- hydroxyl benzaldehyde, 4- hydroxyl benzaldehyde, 4- N,N –dimethy amino acetophenone, benzophenone) to abtain schiff bases (1-5). These schiff bases were found to react with phthalate anhydride to give oxazepine derivatives (6-10) that were reacted with primary aromatic amines to give Diazepine derivatives (11-15). Besides, we prepared new tetrazole derivatives (16-20) from the reaction of the prepared Schiff bases with sodium azide in the prepared compounds that were characterized by physical properties, FT-IR and some of the 1H-NMR and 13C –NMR spectroscopy.