The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hyp

Non Uniform Illumination biological image often leads to diminish structures and inhomogeneous intensities of the image. Algorithm has been proposed using Morphological Operations different types of structuring elements including (dick, line, square and ball) with the same parameters of (15).To correct the non-uniform illumination and enhancement biological images, the non-uniform background illumination have been removed from image, using (contrast adjustment, histogram equalization and adaptive histogram equalization). The used basic approach to extract the statistical features values from gray level of co-occurrence matrices (GLCM) can show the typical values for features content of biological images that can be in form of shape or sp

This paper presents a robust algorithm for the assessment of risk priority for medical equipment based on the calculation of static and dynamic risk factors and Kohnen Self Organization Maps (SOM). Four risk parameters have been calculated for 345 medical devices in two general hospitals in Baghdad. Static risk factor components (equipment function and physical risk) and dynamics risk components (maintenance requirements and risk points) have been calculated. These risk components are used as an input to the unsupervised Kohonen self organization maps. The accuracy of the network was found to be equal to 98% for the proposed system. We conclude that the proposed model gives fast and accurate assessment for risk priority and it works as p

15 sediment samples were collected; 8 samples from the eastern bank, and 7 samples from the western bank of Al-Wind River in Diyala governorate to assess the sediment pollution in some trace elements such as Fe, Ni, Cd, Zr, Zn and Cu in addition to some oxides such as Al₂O₃, CaO, Na₂O and K₂O to find the effect of anthropogenic pollution and the industrial production on the sediment closed especially Naftkhana by using some geochemical pollution indices such as: geoaccumulation factor (I-geo), enrichment factor (EF),contamination factor (CF), pollution loud index (PLI) and to evaluate the degree of weathering by Applying the Chemical Index of Alteration (CIA)in both banks of Al-Wind River. The

               The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell  Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.

The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After  a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with res

 This paper is concerned with preliminary test single stage shrinkage estimators for the mean (q) of normal distribution with known variance s2 when a prior estimate (q0) of the actule value (q) is available, using specifying shrinkage weight factor y( ) as well as pre-test region (R).         Expressions for the Bias, Mean Squared Error [MSE( )] and Relative Efficiency [R.Eff.( )] of proposed estimators are derived. Numerical results and conclusions are drawn about selection different constants including in these expressions. Comparisons between suggested estimators with respect to usual estimators in the sense of Relative Efficiency are given. Furthermore, comparisons with the earlier existi

     Candida ssp are of medical importance because they are the most common opportunistic mycosis worldwide, a common cause of nosocomial urinary tract infections (UTIs), oral candidiasis and genitourinary candidiasis.  The development of Candida spp infection depends on several factors such as age, sex, and immunity of the host-pathogen relationship. They are resistance to one or more antifungal. The purpose of these studies to isolation and identification of Candida spp from urine sample and investigation of susceptibility of these strains to Amphotericin B andFluconazole. There are 105 Urine sample of the renal failure were collected using a sterile urinary cap, different diagnostic

            Human Interactive Proofs (HIPs) are automatic inverse Turing tests, which are intended to differentiate between people and malicious computer programs. The mission of making good HIP system is a challenging issue, since the resultant HIP must be secure against attacks and in the same time it must be practical for humans. Text-based HIPs is one of the most popular HIPs types. It exploits the capability of humans to recite text images more than Optical Character Recognition (OCR), but the current text-based HIPs are not well-matched with rapid development of computer vision techniques, since they are either vey simply passed or very hard to resolve, thus this motivate that

Background: Identification the relationship of pepsinogen test (pepsinogenI and I /pepsinogen II ratio) and gastric cancer patients make the gastric cancer early diagnosed and prolong the life surviving rate.
Patients and Methods: Serum pepsinogen I and pepsinogen II (PG I and PG I / PG II ratio) measured in 50 patients with gastric cancer ,30 gastritis patients diagnosed , and 16 healthy control by using enzyme immunoassay in those study groups, and the results of PG I and PG I / PG II ratio were comparing to 50 gastric cancer patients whom diagnosed histopathologically according the stomach regions, while the gastritis patients diagnosed endoscopically.
Results: This study showed that the age of pati