The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provided by the Ministry of Health through deporting intractable cases for the treatment outside the country and treating the pathological cases which can be treated in hospitals within the country at the expense of the state, hosting the foreign medical teams with expertise in all specializations and also exchanging of experiences with Iraqi specialized doctors. The research aims to provide a theoretical and practical background for medical evacuation program, review the deficiencies in the actual implementation of the program and the determinants to develop it and propose a model to audit the program that helps to improve the effectiveness of the control system. The research was based on two hypotheses. The first is "that the existence of effective tools for controlling the medical programs ensures effective utilization of available resources". The second is "that addressing the shortcomings in the implementation of medical evacuation program leads to the expansion of implementation scope." The research addresses the theoretical framework of the governmental accounting system, the medical evacuation program and the shortcomings in implementing the program and a model has been proposed to audit the medical evacuation program, which contributes to tackle the deficiencies in the administrative, financial and technical aspects. In light of the theoretical and practical study a set of conclusions has been reached and recommendations.
It is well known that sonography is not the first choice in detecting early breast tumors. Improving the resolution of breast sonographic image is the goal of many workers to make sonography a first choice examination as it is safe and easy procedure as well as cost effective. In this study, infrared light exposure of breast prior to ultrasound examination was implemented to see its effect on resolution of sonographic image. Results showed that significant improvement was obtained in 60% of cases.
Most of the recent works related to the construction industry in Iraq are focused on investigating the validity of local raw materials as alternatives to the imported materials necessary for some practical applications, especially in thermal and sound insulation. This investigation includes the use of limestone dust as partial substitution of cement in combination with foam agent and silica fume to produce sustainable Lightweight Foam Concrete (LWFC). This study consists of two stages. In the first stage, trial mixes were performed to find the optimum dosage of foam agent. Limestone dust was used as a partial replacement for cement. Chemical analysis and fineness showed great similarity with cement. Many concrete mixes were prepared
... Show MoreObjective: To determine the effectiveness of a dietary educational program upon the hypertensive client’s
information.
Methodology: The sample of the study consists of (60) hypertensive clients who attended Al Anbar Health Office –Al
Andalus Health Center during the period of the study from the14th of March 2010 to the 30th of September 2010. The
sample is divided into two groups; study group (30) hypertensive clients who received dietary educational program
and control group (30) hypertensive clients who received a routine care from the center. Three major instruments
were used; these instruments included (1) knowledge test which was applied on both groups pretest and eight weeks
post-test (2) questions to know
This paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m2, mass flux (52-105) kg/m2.s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans
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The removal of SO2 from simulated gas stream (SO2 + air) in a fixed bed reactor using Modified Activated Carbon (MAC) catalysts was investigated. All the experiments were conducted at atmospheric pressure, initial SO2 concentration of 2500 ppm and bed temperature of 90oC. MAC was prepared by loading a series of nickel and copper oxides 1, 3, 5, 7, and 10 w
... Show MoreThis research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee
... Show MoreObjectives: To find out the effectiveness of education program application on nurses-midwives' knowledge toward prevention and management of postpartum hemorrhage in delivery room and some socio demographic characteristics Methodology: a quasi -experimental "test-retest"design has carried throughout the present study with the application of a pre –test and post- test for nurses-midwives' knowledge toward postpartum hemorrhage. The study was conducted in six hospitals in Baghdad: Fatima Al – Zahra for Maternity and Pediatric, Al -Elwia maternity, Baghdad Teaching, AL-Imamine Al - Kadhimin Teaching, Al-Karckh maternity and Al-Yarmouk Teaching hospital for the period from 27th May
... Show MoreCyber security is a term utilized for describing a collection of technologies, procedures, and practices that try protecting an online environment of a user or an organization. For medical images among most important and delicate data kinds in computer systems, the medical reasons require that all patient data, including images, be encrypted before being transferred over computer networks by healthcare companies. This paper presents a new direction of the encryption method research by encrypting the image based on the domain of the feature extracted to generate a key for the encryption process. The encryption process is started by applying edges detection. After dividing the bits of the edge image into (3×3) windows, the diffusions
... Show MoreGranular Pile Anchor (GPA) is one of the innovative foundation techniques, devised for mitigating heave of footing resulting from the expansive soils. This research attempts to study the heave behavior of (GPA-Foundation System) in expansive soil. Laboratory tests have been conducted on an experimental model in addition to a series of numerical modeling and analysis using the finite element package PLAXIS software. The effects of different parameters, such as (GPA) length (L) and diameter (D), footing diameter (B), expansive clay layer thickness (H) and presence of non-expansive clay are studied. The results proved the efficiency of (GPA) in reducing the heave of exp
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