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.
Background: Diabetes mellitus consists of a group of diseases characterized by abnormally high blood glucose levels. Glycated haemoglobin (HbA1c) is a form of haemoglobin used to identify the average concentration of plasma glucose over prolonged periods of time. It is formed in a non-enzymatic pathway by normal exposure of hemoglobin to high levels of plasma glucose, The main alterations observed in the saliva of Type 1 diabetic patients are hyposalivation and alteration in its composition, particularly those related to the levels of glucose. The aim of the present study was to assess the effect of Glycated haemoglobin level on the level of salivary glucose which may have an effect on oral health condition. Materials and methods
... Show MoreIn this study, Yogurt was dried and milled, then shaked with distilled water to remove the soluble materials, then again dried and milled. Batch experiments were carried out to remove hexavalent chromium from aqueous solutions. Different parameters were optimized such as amount of adsorbent, treatment time, pH and concentration of adsorbate. The concentrations of Cr6+ in solutions are determined by UV-Visible spectrophotometer. Maximum percentage removal of Cr6+ was 82% at pH 2. Two equilibrium adsorption isotherms mechanisms are tested Langmuir and Freundlich, the results showed that the isotherm obeyed to Freundlich isotherm. Kinetic models were applied to the adsorption of Cr6+ ions on the adsorbents, ps
... Show MoreAs major nosocomial pathogens,
In this study, 20
General Background: Breast cancer is the most prevalent cancer affecting women, with increasing incidence worldwide. Specific Background: Recent research has focused on the role of epigenetic changes in DNA damage, repair mechanisms, and the potential therapeutic effects of probiotics. Probiotics have shown promise in promoting tissue regeneration and DNA repair. Knowledge Gap: However, the precise impact of probiotics on DNA repair in cancer cells, specifically breast cancer cells, remains underexplored. Aims: This study aimed to evaluate the effects of probiotics on DNA damage repair in AMJ13 Iraqi breast cancer cells and assess the cytotoxic effects of probiotics on these cells. Results: Using the comet assay, we found significan
... Show MoreA calamitic symmetric liquid crystalline consisting of an azo group containing 5H-Thiazolo[3,4-b][1,3,4]thiadiazole moiety compound[III] was synthesized via sequence reactions starting from reaction terephthaldehyde with mercaptoacetic acid and thiosemicarbazide in the presence of concentrated sulfuric acid to synthesized 5,5'-(1,4-phenylene)bis(5Hthiazolo[4,3-b][1,3,4]thiadiazol-2-amine)[I] then the azo compound [II] synthesized by coupling between diazonium salt of the compound [I] with phenol at (0-4) ̊C., after that the compound [III] was synthesized by the reaction of the compound [II] with methyl bromide in alkaline media. The compounds are characterized by melting points, FTIR and 1HNMR spectroscopy. The mesomorphic behavior was stu
... Show MoreA new ligand 2,3-dihydrobenzo [d] thiazole-2-carboxylic acid (L) has been prepared from the reaction of ortho amino phenyl thiol with dichloroacetic acid in mole ratio (1:1). It has been characterized by elemental analysis (C.H.N.), IR, UV- Vis.spectraand 1H, 13C-NMR. A new series complexes of the bivalent ions (Co, Ni, Cu, Pd, Cd, Hg and Pb) and the trivalent (Cr) have been prepared and characterized too. The structural has been established by elemental analysis (C.H.N.), IR, UV-Vis. spectra, molar conductivity, atomic absorption and magnetic susceptibility measurements. The synthesized complexes were prepared in (1:2) ratio correspond to (Co(II), Ni(II), Cu(II), Pd(II), Cd(II), Hg(II) and Pb(II) complexes while in case Cr(III) complex is
... Show Moreالصيغة العامة للمعقدات الجديدة [M2(BDS)Cl4] الناتجة من تفاعل الليكاند الجديد] ن1,ن4-ثنائي(1أ –بنزو]د[ اميدازول-2-يل)-ن1,ن4-ثنائي(4-ثنائي مثيل امينو) بنزيل) سكسنمايد[ (BDS) مع الايونات الفلزية الكادميوم, الكوبلت, الزئبق, النحاس والنيكل. تم اشتقاق هذا الليكاند من تفاعل المواد الثلاث 4-(ثنائي ميثيل أمينو) بنزالدهيد، 2-أمينو بنزيميدازول، وكلوريد السكسينيل. تم تشخيص المركبات باستخدام مطيافية طيف الاشعة تحت الحمراء وطيف الرن
... Show MoreAbstract
Our description of the wxperience of any poet depends on the nature the anture of his writing or his style in terms of factors affecting his experience . We have found that al- Maghout is characterized by important poetis properties that characterized all of his poetry such as the ease in compositions that are formed the vocabulary of daily life . This is what constitutes his poetic lexicon that depends on the vocabulary of space , time , and anture . Hispoetry derives its aesthetics from revealing that strains in the text for the sake of surprise and amazement with a simple realism.