The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

The interactive websites are the interaction between the product and the user, and interactive design is based on the user interface for communication and how the interface responds to the user and how to help him to achieve his goals and enjoy the use of the interface. The interactive design is based on the design of interactive programs, i.e., programs that directly interact with the user, taking into account the different culture of the audience, the age group and many other factors. An example for the use of the user interface: Web designs, smartphone application designs and it even includes computer operating systems and electronic game interface. The interaction is the communication between the source and the receiver.  The we

Centric study on the interest of the Directorate General of Training and Development / Ministry of Electricity to consolidate the concept of process and enhancement of knowledge in the areas of organizational change، it reached a sample of the study (44) people who are highly heads of departments، technicians and administrators in different sections of the Directorate and by using the correlation coefficient (Spearman) & coefficient of simple regression been tested correlations between variables and the impact of the study، as has been reached to integrate the role of cognitive processes with the areas of organizational change and relationships that were significant at the level of overall dimensions and subsidiary organs.

هدفت هذه الد ا رسة لاختبار تاثير بعض ظروف النمو على الفاعلية التثبيطية لبكتيريا Lactobacillus delbrueckii و L.fermentum على نمو بكتيريا E.coli وقد دلت نتائج د ا رسة اختبار الفاعلية التثبيطية
للعزلتان البكتيريتان Lactobacillus delbrueckii L.fermentum , ضد العزلة البكترية E.coli المستخدمة في هذه الد ا رسة عند الت ا ركيز المختلفة 100,90,70,50) ( % بان عالق العزلتان البكتيريتان
Lactobacillus delbrueckii و L.fermentum عند التركيز % 100 اعطى اعلى فاعلية تثبيطية ضد
بكتريا E.coli

The aim of the current research is to reveal the effect of using brain-based learning theory strategies on the achievement of Art Education students in the subject of Teaching Methods. The experimental design with two equal experimental and control groups was used. The experimental design with two independent and equal groups was used, and the total of the research sample was (60) male and female students, (30) male and female students represented the experimental group, and (30) male and female students represented the control group. The researcher prepared the research tool represented by the cognitive achievement test consisting of (20) questions, and it was characterized by honesty and reliability, and the experiment lasted (6) weeks

    Petrophysical properties including volume of shale, porosity and water saturation are significance parameters for petroleum companies in evaluating the reservoirs and determining the hydrocarbon zones. These can be achieved through conventional petrophysical calculations from the well logs data such as gamma ray, sonic, neutron, density and deep resistivity. The well logging operations of the targeted limestone Mishrif reservoirs in Ns-X Well, Nasiriya Oilfield, south of Iraq could not be done due to some problems related to the well condition. The gamma ray log was the only recorded log through the cased borehole. Therefore, evaluating the reservoirs and estimating the perforation zones has not performed and the drilled well was

     The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe

The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation