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Control Over The Medical Evacuation Program in light of the Government's Accounting System
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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.

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Alternative Evaluation Strategy on the Achievement of Fourth-Grade Female Science Students in the Subject of Biology
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Abstract

The aim of the current research is to identify the Effect of the alternative evaluation strategy on the achievement of fourth-grade female students in the subject of biology. The researchers adopted the zero hypothesis to prove the research objectives, which is there is no statistically significant difference at the level (0.05) between the average scores of the experimental group who study according to the alternative evaluation strategy and the average scores of the control group who study in accordance with the traditional method. The researchers selected the experimental partial adjustment design of the experimental and control groups with the post-test. The researchers intentionally selected (Al-fed

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the auditor in allocating common costs in the gas industry and its reflection on the company's performance: Applied Research in North Gas Company
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The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The adequacy of determining the direction of Qibla by modern methods in the Islamic jurisprudence
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    This Paper aims to know the modern approaches of determining the Qiblah and its ruling in Islamic Faqah, as well as to find out the required in the identity of the Qiblah or the eye, and the care of the advanced Jurists in this matter, and to present some of their sayings on the issue. we have followed the Descriptive analytical method of the aspects of the jurists ’difference in what is required when facing the qiblah either the eye or aspect, the approach of several demands branched out from each topic, which were answered in the theoretical framework of the research, and the research concluded with the most important results: The need to receive the eye of the qiblah for the worshiper who is close to it and it is no

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Publication Date
Thu Jun 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Nahrain Mobile Learning System (NMLS)
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The work in this paper involves the planning, design and implementation of a mobile learning system called Nahrain Mobile Learning System (NMLS). This system provides complete teaching resources, which can be accessed by the students, instructors and administrators through the mobile phones. It presents a viable alternative to Electronic learning. It focuses on the mobility and flexibility of the learning practice, and emphasizes the interaction between the learner and learning content. System users are categorized into three categories: administrators, instructors and students. Different learning activities can be carried out throughout the system, offering necessary communication tools to allow the users to communicate with each other

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Publication Date
Sat Jun 01 2024
Journal Name
Al-rafidain Journal Of Computer Sciences And Mathematics
Braille Character Recognition System: Review
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The Braille Recognition System is the process of capturing a Braille document image and turning its content into its equivalent natural language characters. The Braille Recognition System's cell transcription and Braille cell recognition are the two basic phases that follow one another. The Braille Recognition System is a technique for locating and recognizing a Braille document stored as an image, such as a jpeg, jpg, tiff, or gif image, and converting the text into a machine-readable format, such as a text file. BCR translates an image's pixel representation into its character representation. As workers at visually impaired schools and institutes, we profit from Braille recognition in a variety of ways. The Braille Recognition S

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Publication Date
Wed Oct 04 2023
Journal Name
Exergy - New Technologies And Applications
High Synthetic Image Coding System
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Compressing an image and reconstructing it without degrading its original quality is one of the challenges that still exist now a day. A coding system that considers both quality and compression rate is implemented in this work. The implemented system applies a high synthetic entropy coding schema to store the compressed image at the smallest size as possible without affecting its original quality. This coding schema is applied with two transform-based techniques, one with Discrete Cosine Transform and the other with Discrete Wavelet Transform. The implemented system was tested with different standard color images and the obtained results with different evaluation metrics have been shown. A comparison was made with some previous rel

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Publication Date
Wed Nov 06 2019
Journal Name
College Of Physical Education And Sports Science
(M.H) electronic system for goalkeepers
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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Hybrid CNN-based Recommendation System
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Recommendation systems are now being used to address the problem of excess information in several sectors such as entertainment, social networking, and e-commerce. Although conventional methods to recommendation systems have achieved significant success in providing item suggestions, they still face many challenges, including the cold start problem and data sparsity. Numerous recommendation models have been created in order to address these difficulties. Nevertheless, including user or item-specific information has the potential to enhance the performance of recommendations. The ConvFM model is a novel convolutional neural network architecture that combines the capabilities of deep learning for feature extraction with the effectiveness o

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of international auditing standard (320) of materiality in defining the analytical procedures of the auditor: Applied research in the Iraqi company for seed production
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The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

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Publication Date
Mon Jan 01 2024
Journal Name
Proceedings Of The International Conference On Research Advances In Engineering And Technology - Itechcet 2022
Suitability of Iraqi legal system for building operation transfer contract in infrastructure construction projects
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