One of the most distinguished instrumentsis being used by the state for implementing its strategy andachieving perfectly and effectively its goals and policies, and economizing the Public Finance and uplifting the services level for the sake of people, is truly thegovernmental accounting system.

 Thus, through this system the upper hand is located for supplying the accurate information, which does make the complete and just expressing concerning the budget implementing results. So,this research comes here because of the hugeness in this sector and the associations largeness and the dread of the governments failure in fulfilling its obligations and the provided services, and the required need for the effective and capable inf

Abstract

The decision maker needs to understand the strategic environment to be addressed through different means and methods. It is obvious that there is a difference between the three strategic environments (conflict environment, peace environment, post- peace environment) in terms of inputs and strategies to deal with each one of them. There is an urgent need to understand each pattern separately, analyze its inputs, and identify the factors and variables that affect the continuity of this situation (conflict, peace, post-peace). It is not appropriate to identify treatment without diagnosis of the condition, so it is very important to understand the type of strategic environment to be dealt with it.

The present work investigates the effect of; superficial air velocities of: 1, 3, and 6 cm/s for two types of perforated distributor on hydrodynamic characteristic in a gas-liquid dispersion column of; air-water, and airaqueous-n-propanol solution. Bubble distribution, gas holdup, and power consumption are parameters take in consideration. Experimental work was carried out in perspex column of 8.5 cm inside diameter and 1.5 m height. Two types of bubble generator (perforated plate) were fixed at the bottom of the column; plate A (99 holes of 0.5 mm diameter and free area of 0.34%), plate B (20 holes of 1.5 mm diameter and free area of 0.62%). Photographic technique was used to measure the bubble parameters. The experimental results were

The objective of investigating some biochemical parameters like urea, creatinine, Hb and other parameters as CRP and leptin in the serum of ESRD patients on hemodialysis pre-dialysis. Method: Sample of 250 cases which consists of the patient with ESRD, their mean ages were 52.66 ± 12.55 years with ranged from 18-83. Moreover, under hemodialysis treatment not less than three months. Apparently, 20 healthy subjects were selected as (control) for comparison. Results: The results showed that there was a significant increase (p<0.01) in the serum urea, creatinine, CRP, and leptin. While, revealed significant (p< 0.05) decrease in the levels of uric acid, serum glucose, albumin, inorganic phosphorus, potassium, Hb and platelet in patien

 Most statistical research generally relies on the study of the behaviour of different phenomena during specific time periods and the use of the results of these studies in the development of appropriate recommendations and decision-making and for the purpose of statistical inference on the parameters of the statistical distribution of life times in  The technical staff of most of the manufacturers in the research units of these companies deals with censored data, the main objective of the study of survival is the need to provide information that is the basis for decision making and must clarify the problem and then the goals and limitations of this study and that  It may have different possibilities to perform the

The importance of vibrations in rotating rotors in engineering applications has been examined, as has the best approach to interpreting vibration data. The most extensively used analytical approaches for rotating shaft vibration analysis have been investigated. In this research, a detailed study was made of the Rayleigh and Dunkerley methods due to their importance in the special calculations to find the amplitude of vibrations in the rotation system. The multi-node method was used to calculate both Dunkerley's and Rayleigh's methods. An experimental platform was built to study the vibrations that occur in the rotating shafts, and the results were compared with theoretical calculations and with different distances of the bearings. It pro

In this work the diode planer magnetron sputtering device was
designed and fabricated. This device consists of two aluminum discs
(8cm) diameter and (5mm) thick. The distance between the two
electrodes is 2cm, 3cm, 4cm and 5cm.
Design and construction a double probe of tungsten wire with
(0.1mm) diameter and (1.2mm) length has been done to investigate
electron temperature, electron and ion density under different
distances between cathode and anode. The probes were situated in
the center of plasma between anode and cathode.
The results of this work show that, when the distance between
cathode and anode increased, the electron temperature decreased.
Also, the electron density increases with the increasing

Objectives: Evaluation of school health surveillance system with Indicate the level of usefulness of this system,
in addition to Describe the system.
Methodology: A probability multistage sample of (54) subjects which is selected the school health units from
the health institutions. Questionnaire has been divided into three main parts consist, form(A) especially for
health directorate, form (B) for health sectors, and form (C) for primary health care centers; each form contains
the basic components, structure, process, outcome, total items of questionnaire was ( 74) items.
Results: The study results indicate that the system is average adequacy, simple, moderately flexible, highly
acceptance, representative, low utili

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result