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 hypotheses and accepted the two alternative hypotheses, which stated that there is a role for internal audit in assessing the strategic operation’s risks (Acquisition) and that there is a significant relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. Among the most important conclusions reached is that an internal audit is so important in determining the risks regarding decision making for acquisition. The important recommendation is to activate the role of internal auditing regarding acquisition. The value of the research clarifies the role of internal auditing in assessing the risks of acquisition processes and encourages the adoption of the idea in the Iraqi environment. It’s considered as one of the recent research as it keeps pace with developments in the world
Text science presented a set of criteria to make the text essentially a project to create
texts and use. Me and means of cohesion script text scientists, two standard foundries and
knitting. Find this means their equivalent in the Arab rhetorical Heritage has been found, it
means foundries find Accompanying represented (link grammar in the classroom and link),
and referrals represented by (Baldmair, Ldefinition, and the name of the signal), and
deletion, and repetition, and presentation delays. As in the standard knitting it has confirmed
Albulagjun Arabs on the semantic consistency between the text components, as reflected in
the moral link in Chapter interfaces, as well as in moral coherence between parts of the te
If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i
... Show MoreThe life insurance marketing faces many difficulties because it is not a current tangible commodity, so it needs a planning for promotional activities and data about prospective applicants according to many factors such as age and residence area , marital status and profession to determine the group wich need insurance covers. &nb
... Show MoreThe research has arrived to the following results:
1. There were critical views that accompanied the beginnings of (Muwashah). These
views were derived from literary criticism that handled the ancient Arabic poetry, especially
its kinds that were concerned with artificiality in addition to the views based on rivalry
among makers of (Muwashah) in front of the audience so as to judje who is the best
according to artistic response.
2. There existed new critical views, their originality was shown through the new critical
theories that appeared especially those concerned with receiving the text and reading theory.
3. The Muwashah was one of the most important poetic arts that reproduced previous
text, not in the tra
The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.
The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.
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... Show MoreBackground: Conventional MR imaging is essential for diagnosis and evaluation of the posterior fossa tumors Objectives: To assess the value of diffusion weighted imaging and apparent diffusion coefficient in making distinction between different histological types of posterior fossa tumors.
Type of the study: Cross-sectional study.
Methods: Brain MRI and DWI assessed 19 patients (12 female and 7 male) with MRI diagnosis of posterior fossa tumors. absolute ADC values of contrast -enhancing solid tumor region and ADC ratio of solid tumor to ADC of normal -appearing deep White matter were compared with histological diagnosis postoperatively .The m
... Show MoreBackground: Pseudomonas aeruginosa is a devious pathogen with the tendency to prompt many acute and serious chronic diseases. This study aims to detect novel genes (Toxins-Antitoxins II system), especially; higB and higA encoded from P. aeruginosa by PCR technique and the relation between these genes and antibiotic resistance of P. aeruginosa. Methods: This study detected 50 isolates of P. aeruginosa from distinct clinical sources. The most common origin of isolates was (44%) burn swabs, (22%) urine culture, (12%) wound swabs, (14%) sputum, and (8%) ear swabs. The bacteria were isolated using implantation MacConkey agar and blood agar, as well as biochemical tests including oxidase test, catalase test then VITEK-2 System of P. aerug
... Show MoreObjectives: To assess patients' satisfaction to nursing care at hemodialysis units and determine the relationship
between patients' satisfaction and patients' demographic data.
Methodology: A descriptive study was carried out at hemodialysis units of Baghdad teaching hospitals from Feb.
4
th
, 2010 through Sep. 5
th, 2010. A purposive (non-probability) sample of (150) patients ta hemodialysis units ni
Baghdad teaching hospitals was selected. The data were collected through the use of constructing questionnaire
and by means of an interview technique with the patients; the questionnaire consists of two parts (1)
demographic data (2) patients' satisfaction to nursing care. The validity of the study questionnaire w