The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

Objective : The present study is aimed to evaluate the effectiveness of short wave diathermy and
ultrasound therapy for the management of patients with knee osteoarthritis
Methodology : all patients who referred to the Medical Rehabilitation Unit in Baghdad Teaching
Hospital and Sadr A!-Qanat Center. The period of the study was from October 2004 to April 2005, total
number of patients was 24 (9 male and 15 female). Age range of patients was 42-70 years. Complete
clinical and radiological examinations were achieved on all patients and referred to the Medical
Rehabilitation Unit for physiotherapy. Short wave diathermy and ultrasound therapy were applied on
all patients.
Results : Demographic distribution revealed th

Background: This study aimed to evaluate the outcome of long-term results of dacryocystorhinostomy (DCR) techniques in specialized eye care center in Iraq.

Subjects and Method: This is a prospective study of 650 patients from July 2014 to July 2019 with nasolacrimal duct obstruction in Ibn Al Haitham Eye Teaching Hospital. A preoperative questionnaire was done, then one month, three months, six months and one year postoperatively. The success of surgery defined as follow; Absence of epiphora completely, Resolve of dacryocele or mucocele or any new attack of daryocystitis, Appearance of fluorescein dye from nose in fluorescein disappearance test, Successful irriga

      This research mainly focuses on the preparation of chitosan-alginate Nanoparticle by ionotropic gelation method using calcium chloride and sodium alginate to form nanocomposites of CH-ALg, examine their antibacterial activity against multidrug resistance (MDR) bacteria, and evaluate the stability of chitosan-alginate formula in different biological fluids, including simulated gastric fluid (SGF) and intestinal fluid (SIF). The average diameter of particles size prepared was measured by an Atomic force microscope (AFM) and it was 61.91 nm. Otherwise, the nature of functional groups present in CH-ALg nanoparticle was investigated by Fourier transforms infrared (FTIR) analysis. The stability of synthesized CH-ALg nanoparticle was

Many letters and theses written on the subject of consensus, as well as in measurement,
But we tried to address a topic of consensus

Building a blind measuring guide.
 We have tried to explain the meaning of convening, then the statement of consensus in language and terminology and then the statement of measurement
Also, we have shown the types of consensus mentioned by the jurists, and this is how much was in the first topic, either
The second section included the statement of the doctrines of the blind in the matter, and then the evidence of each doctrine and discussed.
We followed it with the most correct opinion statement and concluded the research with some of the conclusions we reached through
search.

Discussion dealt with the independent factors critical  such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk

Four mushrooms were used in the present study, Agaricus bisporus (B62) strain (Lelion, Varrains , France) , Pleurotus ostreatus (Blue grey-BG) and P. ostreatus (White oyster-WH) from Mushroom Box Company, United Kingdom, while P. ostreatus (P2) was the local fungus isolated and identified in this study. Radical scavenging activity of alcoholic extracts from mushrooms was found to be higher than those of aqueous extracts at the same concentration tested in all results in the present study and alcoholic extract for P. osteatus (P2) gave the highest result in concentration (25) mg/ml (60.53+0.55 %) in DPPH test , reducing power (5.4±0.1), total phenolic component (11.46+0.05) mg/g, chelating activity (75.86+16.95%) and antioxidant activity

The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

Background: C-reactive protein (CRP) is an acute phase protein that its plasma levels increase after trauma or surgery so it is used as an indicator for the level of inflammation after surgery. The objective of this study is to investigate pre- and post-operative levels of CRP in three types of oral surgical interventions (Apicoectomy, Impaction, and Impacted teeth exposure). Materials and Methods: A total number of (48) healthy individuals aged (20-60) years who needed oral surgical intervention for either (removal of impacted third molars, exposure of an impacted canine, or Apicoectomy). A 4ml venous blood was obtained from each patient at two occasions (pre-operatively at the day of operation and post-operatively after 48 hours), then ce