The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important

1. The financial reports produced by the accounting s

Transmission lines are generally subjected to faults, so it is advantageous to determine these faults as quickly as possible. This study uses an Artificial Neural Network technique to locate a fault as soon as it happens on the Doukan-Erbil of 132kv double Transmission lines network. CYME 7.1-Programming/Simulink utilized simulation to model the suggested network. A multilayer perceptron feed-forward artificial neural network with a back propagation learning algorithm is used for the intelligence locator's training, testing, assessment, and validation. Voltages and currents were applied as inputs during the neural network's training. The pre-fault and post-fault values determined the scaled values. The neural network's p

The research, whose goal was to study students' failure in secondary school in Iraq, found that 50% of the Iraqi governorates achieved the lowest student failure rates, and Baghdad governorate had the highest percentage of repeaters. And that half of the provinces in Iraq have males constitute 70% of the repeaters, and failure in the exam represented 79.7% of the reasons for failure, and that half of the students who failed are confined to the first and third intermediate grades at a rate of 51.9% , and the research revealed that the security instability was the most influential factor in Students fai

Today we are witnessing huge scientific and technical progress so we need more skills and methods of thinking that needs to be acquired by the teacher, as the importance of computers in education  there are  many teachers  suffering  of the difficulty in teaching for pupils . researchers tried to  find a good suitable way with the technological  interests for now which represent by  computer design software and the introduction of enrichment activities in the curriculum because it is one of a contemporary trends for the development of the Arabic language with various levels of education and knowing if this program has negative or positive impact.

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 In the present work a theoretical analysis depending on the new higher order . element in shear deformation theory for simply supported cross-ply laminated plate is developed. The new displacement field of the middle surface expanded as a combination of exponential and trigonometric function of thickness coordinate with the transverse displacement taken to be constant through the thickness. The governing equations are derived using Hamilton’s principle and solved using Navier solution method to obtain the deflection and stresses under uniform sinusoidal load. The effect of many design parameters such as number of laminates, aspect ratio and thickness ratio on static behavior of the laminated composite plate has been studied. The

In this research is estimated the function of reliability dynamic of multi state systems  and their compounds and for three types of systems (serial, parallel, 2-out-of-3) and about two states (Failure and repair) depending on calculating the structur function allow to describing the behavior of

  The cinematic story depends on many construction techniques that together constitute the story features technically and the secondary events are considered one of these basic techniques that are directly affected by the employment mechanisms inside the cinematic achievement. This subject initiated the two researchers to decide the title of the research: (Mechanisms of Employing Secondary Event in Cinematographic Discourse). The research is divided into an introduction that included the problem details, the aim and defining the terms used. The first section was the act and the event in the cinematic story, which addressed the relation between the act and the event and the nature of the simulation that tries to ascend the human act

Objective- the study aim to determine the cardiac patient knowledge about anticoagulant medications using and its relationship with demographic data(age. gender. level of education. occupational). Methodology- A descriptive study(quasi-experimental)design was carried out to determine cardiac patient knowledge consider to using anticoagulant medications . Starting from(1th Jun 2017 to5th October 2018).To achieve the objectives of the study, a non-probability sample (a purposive sample) consisted of random sample comprised of (30) patients were taken anticoagulant medications ..The measurement of patient knowledge were collected through the use of questionnaire which is related to patient knowledge toward using the anticoagulant medication

This paper discussed the solution of an equivalent circuit of solar cell, where a single diode model is presented. The nonlinear equation of this model has suggested and analyzed an iterative algorithm, which work well for this equation with a suitable initial value for the iterative. The convergence of the proposed method is discussed. It is established that the algorithm has convergence of order six. The proposed algorithm is achieved with a various values of load resistance. Equation by means of equivalent circuit of a solar cell so all the determinations is achieved using Matlab in ambient temperature. The obtained results of this new method are given and the absolute errors is demonstrated.