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

Abstract

The aim of the current research is to identify the level of administrative applications of expert systems in educational leadership departments in light of the systems approach. To achieve the objectives of the research, the descriptive-analytical and survey method was adopted. The results showed that the level of availability of the knowledge base for expert systems in educational leadership departments (as inputs) was low. The level of availability of resources and software for expert systems in educational leadership departments (as transformational processes) came to be low, as well as the level of availability of the user interface for expert systems in educational leadership departments (as outputs

Thin films of GexS1-x were fabricated by thermal evaporating under vacuum of 10-5Toor on glass substrate. The effect of increasing of germanium content (x) in sulfide films on the electrical properties like d.c conductivity (σDC), concentration of charge carriers (nH) and the activation energy (Ea) and Hall effect were investigated. The measurements show that (Ea) increases with the increasing of germanium content from 0.1to0.2 while it get to reduces with further addition, while charge carrier density (nH) is found to decrease and increase respectively with germanium content. The results were explained in terms of creating and eliminating of states in the band gap

Thermal conductivity measurement was done for specimens of Polystyrene/ titanium dioxide, Polycarbonate/ titanium dioxide and Polymethylmetha acrylate/ titanium dioxide composites for weight ratio of 1.9/ 0.1 and 1.8/ 0.2 wt% for different thickness of the samples. The experimental results show that the thermal conductivity is increased with the increasing of thickness of layers and with the weight ratio of TiO2

Some research reports that cognitive grammar (CG) theory has good contributions to teaching English as a foreign language. In this research, the researchers seek to apply this theory and its principles when teaching the simple present tense to Iraqi students who face difficulties in differentiating between the multiple usages of this tense. To achieve this objective, the researchers have conducted an experimental study on a group of 60 Iraqi students in the University of Baghdad, College of Education for Women. Langacker’s (2003) theory has been adopted in the analysis of the cognitive relations to understand the common and different connections of these usages of the simple present. The study has concluded that the cognitive grammar t

Abstract The results of the effect of the type of feed showed a significant increase (P≤0.01) for palm fronds DM during the incubation period of 7, 14, 21 days, a high Mnp superiority in its incubation 14 days, and a significant superiority of Laccase in its incubation 21 days, while the effect of the enzyme concentration on DM was higher Significant at a concentration of 10% of the enzyme, and the interaction between the type of feed and the enzyme together showed a highly significant increase in the treated palm fronds Laccase and Lip in the incubation period of 7 days, and the treated palm fronds Mnp during incubation 14 days. %, 15% for the interaction between the type of coarse feed and the concentration of the enzyme

The main objective of this research is to identify the role of job satisfaction in influencing strategic agility through knowledge sharing. The researcher used the descriptive as well as the analytical approach in the completion of this research by collecting data by means of the questionnaire as the main tool on a sample of the General Company for Food Industries' employees, whose number reached (76) individuals. Moreover, some statistical methods were employed to process the data; including the arithmetic mean, Standard deviation, simple linear correlation coefficient (Pearson), simple linear regression, and the median variable test. It was represented that there is a significant and essential impact of job satisfaction in influen

This study unveils the ideologies of women empowerment encoded in the Mona Lisa Smile movie (2003). It reveals how the stereotypical image of women born only to be wives and do the duties of upbringing and housework is challenged. Katherine Ann Watson (Julia Roberts), the main character in the movie, wants to make a difference in the next generation of women. She rejects the imposed traditional ideologies. Linguistically, she opposes conventional thinking and seeks to persuade her students that life is about more than getting married. The primary focus of this study is to examine and clarify how the characters’ linguistic choices convey their ideologies concerning the notion of women empowerment. To do this, the researchers apply

Objective: This research was carried out in rats in a special place of the laboratory of histopathological diseases in the period 6/9/2018 until 23/11/2018, this study to detect effect of the addition of the alcohol extract of ginger in the reduction of fat in liver tissue of rats. Method: Eight groups and replicates for each group. The groups were homogenous in weights and were placed in 13 cages. Each group consisted of 10 rat and at 5 fares each. In the first treatment, rat were fed on regular feeding without adding and feeding rats in the second treatment sessions add to it the alcoholic extract of ginger in Turkey 150 mg/kg. The third group is the same as the normal food after adding the alcohol extract of ginger at a concentration of

This experiment was carried out in one of the fields (A) affiliated to the College of Agricultural Engineering Sciences / University of Baghdad, for the spring season 2021, On hybrid tomato plants (Mayai Mayai) to test flower viability, using two factors, the first was three levels of irrigation interval (2, 4, 6) days, and the second factor three concentrations of compound Nano fertilizer with concentrations (0, 1.5, 2.5) gm liter-1, so that the number of treatments is 9 treatments and three replications, the number of experimental units is 27 experimental units distributed randomly according to the random drawing method to ensure reducing experimental error and obtaining the most accurate results. A factorial experiment 3 x 3 x 3 was carr