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
Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.
In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.
Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.
Das Hauptziel dieser For
... Show Moreتحيا الأمم بتراثها فهو الأساس الذي تنطلق منهُ، وما من أمة إلاّ ولها تراث، وهو سر حياتها وديمومتها ، فالأمة العربية الأسلامية لها تراث تليد التي تشرفت بحمل أقدس رسالة سماوية وأكملها لأمم الأرض، فكانت نبراساً أهتدت به البشرية حتى انتشلتها من واقعها المريض إلى أرغد عيش وأقوم خلق وأنبل نفس .
The importance of the topic lies in explaining the extent of Sheikh Abdul Qadir Al-Kilani’s interest in social and scientific life in Baghdad
التوجهات الفكرية الجديدة لانظمة دول العالم الثالث في ظل النظام العالمي الجديد : العراق نموذجاً
Resumen:
La traducción de los dos verbos ser y estar no es una tarea tan simple como piensan muchas personas, sino es una de las complicadas y difíciles tareas, ya que el traductor tiene que saber y perfeccionar los correctos casos gramaticales relacionados con esos dos verbos auxiliares tanto el verbo ser como el verbo estar, especialmente en la frase nominal para que pueda dar una clara y correcta traducción. Usados con el mismo adjetivo, "ser" comunicará una cualidad que es parte de la identidad o naturaleza del sujeto, mientras que "estar" comunicará un estado o circunstancia del mismo. Este e
... Show Moreهدف البحث الى الكشف عن فاعلية استراتيجية المماثلة في تحصيل مادة الكيمياء والذكاء الانفعالي لطلاب الصف الخامس العلمي الاحيائي. وتكونت عينة البحث من (28 ) طالبا من طلبة الصف الخامس العلمي الاحيائي في اعدادية الشاكرين للبنين, التابعة لمديرية تربية بغداد – الكرخ الثانية, موزعين بين شعبتين بالتساوي, شعبة (أ) وهي المجموعة الضابطة التي درست على وفق الطريقة الاعتيادية, وشعبة ( ب) وهي المجموعة التجريبية والتي درست على و
... Show MoreThis study aims to find out the impact of activities office provided to kindergarten children in the development of creativity in linguistic performance goal of capabilities (fluency, flexibility and originality) through the application of the test configuration Algheih Children Riyadh, which consists of (70) Single to measure the skills of language arts four a listening and speaking and a willingness to read and prepare for writing, was applied (30) Single of language arts, listening and speaking in this research, and was the correlation coefficient for the hearing (0.78) and for speaking was (0.61) has been extracted stability of the scale using the equation Alvakronbach the value of (0.73).
The proper
... Show MoreThe research is to use the specifications and detection of the main and secondary causes of the problems that lead to the weakness and low quality of local production in Iraqi companies and develop appropriate solutions to them, as Iraqi companies suffer from the low quality of production, And the adoption of the requirements of ISO 9001: 2008, which contributes to the development of production processes within the company, and through the field co-operation and survey conducted for public companies affiliated to the Ministry of Industry and Minerals, The importance of the research through the statement of the most important problems facing the General Company for vegetable oil industry in terms of low and weak in production qual
... Show MoreThe individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr
... Show MorePro-inflammatory cytokines play an important role in intercellular communications. In the last two decades, many cytokines have been identified in human milk. These cytokines are variable according to different conditions such as pathogenic infections which strongly stimulated the immune response. The present study aims to determine of IL1β and TNF-α in Toxoplasma gondii-free and infected women in an attempt to clarify the impacts of the infections on cytokines especially in mother's milk. The serum and milk sample were collected from 96 samples (48 for seropositive and 48 for seronegative). To confirm the Toxoplasma gondii infection; enzyme linked immunofluorescence assay (ELIFA) was used to detect anti-Toxoplasma Ig
... Show More