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

Asphalt Hot Mix (HMA) is mainly applied in highway construction in Iraq because of its economic advantage and easy maintenance. Various factors impact the performance of HMA in the field. It is one of the significant impacts on aggregate gradation. The Universal Specification for Roads and Bridges in Iraq (SCRB) limits the different types of asphalt layers and allows for designed tolerance aggregate gradation. It is quite hard for contractors in the present asphalt industries to achieve the required job mix because of sieves' control problems. This study focuses on the effects on the required specification performance of aggregate deviations by using original and modified asphalt binder with AC(40-50) and

The: currency Auction is one of the monetary policy tools created after 2003, in order to keep pace with the changes that the monetary and financial policies will witness from financial openness and expectations of high levels of liquidity after international economic restrictions. It is necessary to re-evaluate the work of the currency Auction from time to time and observation its efficiency in adjustment the exchange rate And its reflection on the general level of prices as one of the objectives of its inception, and during the analytical aspect, it was confirmed that the currency Auction for selling the currency had a major role in adjustment the exchange rate and controlling inflation levels, due to the market’s dependence

The research aimed at identifying the relationship between motivation and self–confidence on the performing routines in the parallel bar. The researchers used the descriptive method on (480) thirds year college of physical education and sport sciences/ university of Baghdad students. The data was collected and treated using proper statistical operations to conclude that there is a high correlation relationship between motivation and self-confidence with routine performance on parallel bars. In addition to that, the researchers concluded that third-year students have high motivation and self – confidence and there is a positive relationship between motivation, self-confidence, and routine performance on parallel bars.

The study investigated the behaviour of asphalt concrete mixes for aggregate gradations, according to the Iraqi specification using the Bailey method designed by an Excel spreadsheet. In mixing aggregates with varying gradations (coarse and fine aggregate), The Bailey method is a systematic methodology that offers aggregate interlocking as the backbone of the framework and a controlled gradation to complete the blends. Six types of gradation are used according to the bailey method considered in this study. Two-course prepared Asphalt Concrete Wearing and Asphalt Concrete binder, the Nominal Maximum Aggregate Sizes (NMAS) of the mixtures are 19 and 12.5 mm, respectively. The total number of specimens was 240 for both layers (15 samp

The research tackles the nature of relationship between the Orthodox Church and the state in the Russian Federation. At the beginning of the nineties of the last century, the church had been performed a different role in its relationship with the state, and it had an effect over the internal and foreign policies for the Russian Federation. In political history of Russia, the church’s existence became an evident too much in comparing with the previous historical period, starting with the educational and political system, whether through a symbolic participating roles as what happened in the inauguration ceremony to take over responsibility of the head of state or taking actual roles such as influencing on the process of holding elections d

The research aims to release the concept of auditing reporting and its role in the rationalization of economic decisions in the companies listed in the Iraq Stock Exchange from the viewpoint of academics, professionals, investors and lenders. Auditor reporting witnessed the great progress in many areas addressed many of the previous studies compare with Iraqi auditors reporting because there are some defects in these aria .The research problem focused whether the auditor report in Iraq is contains useful information to rationalize investment decisions & lending decisions in the shareholding companies listed on the Iraq Stock Exchange , and under that premise , " There is statistically significant relationship between the reporting au

       The current study aimed at identifying the impact of each of the full and part time summer enrichment programs on the performance of gifted students. Moreover, it aimed to study the difference between the full and part time programs on the performance of gifted students. The study sample consisted of (115) students from the full time programs and (137) students from the part time programs, they have been randomly selected from the gifted students participating in the full and part time summer enrichment programs. The researcher used the scale of student performance. The results indicated that there were statistically significant differences between the averages of the pre and post applications of the