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.
This paper compare the accurecy of HF propagation prediction programs for HF circuits links between Iraq and different points world wide during August 2018 when solar cycle 24 (start 2009 end 2020) is at minimun activity and also find out the best communication mode used. The prediction programs like Voice of America Coverage Analysis Program (VOACAP) and ITU Recommendation RS 533 (REC533 ) had been used to generat HF circuit link parameters like Maximum Usable Frequency ( MUF) and Frequency of Transsmision (FOT) .Depending on the predicted parameters (data) , real radio contacts had been done using a radio transceiver from Icom model IC 7100 with 100W RF
... Show MoreGreywater is a possible water source that can be improved for meeting the quality required for irrigation. Treatment of greywater can range from uncomplicated coarse filtration to advanced biological treatment. This article presents a simple design of a small scale greywater treatment plant, which is a series of physical and natural processes including screening, aeration, sedimentation, and filtration using granular activated carbon filter and differentiates its performance with sand filter. The performance of these units with the dual filter media of (activated carbon with sand) in treatment of greywater from Iraqi house in Baghdad city during 2019 and that collected from several points including washbasins, kitchen si
... Show MoreThis study presents the debonding propagation in single NiTi wire shape memory alloy into linear low-density polyethylene matrix composite the study of using the pull-out test. The aim of this study is to investigate the pull-out tests to check the interfacial strength of the polymer composite in two cases, with activation NiTinol wire and without activation. In this study, shape memory alloy NiTinol wire 2 mm diameter and linear fully annealed straight shape were used. The study involved experimental and finite element analysis and eventually comparison between them. This pull-out test is considered a substantial test because its results have a relation with behavior of smart composite materials. The pull-out test was carried out by a u
... Show MoreObjectives: This study aims to assess and compare the micro-shear bond strength (μSBS) of a novel resin-modified glass-ionomer luting cement functionalized with a methacrylate co-monomer containing a phosphoric acid group, 30 wt% 2-(methacryloxy) ethyl phosphate (2-MEP), with different substrates (dentin, enamel, zirconia, and base metal alloy). This assessment is conducted in comparison with conventional resin-modified glass ionomer cement and self-adhesive resin cement. Materials and methods: In this in vitro study, ninety-six specimens were prepared and categorized into four groups: enamel (A), dentin (B), zirconia (C), and base metal alloys (D). Enamel (E) and dentin (D) specimens were obtained from 30 human maxillary first premolars e
... Show MoreThe study involved preparing a new compound by combining between 2- hydroxybenzaldehyde and (Z)-3-hydrazineylideneindolin-2-one resulting in Schiff bases and metal ions: Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) forming stable minerals-based-Schiff complexes. The formation of resulting Schiff bases is detected spectrally using LC-Mss which gave corresponding results with theoretical results, 1H-NMR proves the founding of N=CH signal, FT-IR indicates the occurrence of imine band and UV-VIs mean is proved the ligand formation. On the other hand, minerals-based-Schiff was characterized using the same spectral means that relied with ligand (Schiff bases). Those means gave satisfactory results and proved the suggested distinguishable geometries
... Show More