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

This research was carried out at University of Baghdad - College of Agricultural Engineering Sciences during the fall season of 2020 and spring season of 2021 in order to evaluate the effect of organic fertilizer and the foliar application of boron on the growth and yield of industrial potatoes (Solanum tuberosum L.). Using factorial experiment (5*4) within Randomized Complete Block Design  with three replicates, the organic fertilizer (palm fronds peat) was applied at four levels (0, 12, 24, and 36 ton ha-1) in addition to the treatment of the recommended of chemical fertilizer. The foliar application of Boron was applied at four concentrations which were 0, 100, 150 and 200 mg (H3Bo3). L-1. The results Revealed a significant incr

The press release plays an important role in understanding and recognizing the policy of governments by the public in managing the state, especially in times of crises, as it helps to clarify the position of the government and its decisions.In addition, it is considered as one of the most important tools of communication between the government and its public at the present time.
In light of the technical developments and adopting modern mechanisms in transferring of what is issued by the government, the press release has been edited and published electronically; and helps in the success of this transfer speed and knowledge of the reactions of the masses towards the implications,In a crisis like the Basrah crisis in particular, the Ira

New schiff bases series (VIII) a-e and 1,3-thiazolidin-4-one derivatives (IX) a-e containing the 1,2,4-triazole and 1,3,4-thiazazole rings were synthesized and screening their biological activities. These compounds were identified via Fourier transform infrared (FT-IR) spectra, some via Proton nuclear magnetic resonance (1H-NMR) and mass spectra. The biological results indicated that all of these compounds did not reveal antibacterial effectiveness against (Escherichia coli and Klebsiella species) (G-). Some of these compounds showed moderate antibacterial activity against (Staphylococcus aureus, and Staphylococcus epidermidis) (G+), and all compounds exhibited moderate activity against Candida albicans.

This research aims to Presented model can be applicable – in the frame of current accounting implementations - to measure environmental effects and disclosure then in the financial statements of economic entities after determined the environmental performance scopes of environmental activities that is works by this entities , because of importance of accounting information which presentation by accounting systems which's effectiveness tool on hand of decision maker about site plans and goals and drawing policies aims protection environment sustainable the represented of naturalism wealth elements . The researcher could be able to application his suggested model which's proof the ability to environmental accounting measurement and discl

A new  light-weight nanocarbon prepared by spray-drying method  to obtain  particle size is 21.7 nm based of polylactic acid biodegradable film in antistatic packaging .Bio carbon (biochar) is  obtained from  plants and soils to naturally absorb and store carbon dioxide from the atmosphere . Therefor it has been used to support biodegradable polylactic acid (PLA) with to obtain 100% recyclable material.

Using plasticizer thymol of polylactic acid and biochar (bio carbon) as composites were prepared by a solution casting method with (0.5-10)wt% biochar. The composites  characterized by  FTIR, electrical conductivity, mechanical properties , contact angle and Colar and Brightness . Results show th

This study aims to show the level of organizational fairness at Hawija Technical Institute ,from the point view of the faculty ,and the degree of their performance, and the nature of the relationship between organizational fairness and their performance.                                                        

 The researchers accomplish and develop a questionnaire on Likert a three - dimensional scale to de applied on a samp

The rapid reality of events in the information era, and the enormous pressure of forces market, competition, permanent movement of the markets and consumers and the large development unprecedented of technology in all areas make a lot of organizations find it difficult to keep up with this rapid developments .Here was the role of strategic vigilance closer organization to their environment ,and play an active role in providing the necessary information to make decisions and insurance companies are not far from those changes .On this basis the researcher offered studied(Over the awareness of managers of insurance companies for strategic vigilance).Choosing sample of 35 managers in the National Insurance Company to test th