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
A skip list data structure is really just a simulation of a binary search tree. Skip lists algorithm are simpler, faster and use less space. this data structure conceptually uses parallel sorted linked lists. Searching in a skip list is more difficult than searching in a regular sorted linked list. Because a skip list is a two dimensional data structure, it is implemented using a two dimensional network of nodes with four pointers. the implementation of the search, insert and delete operation taking a time of upto . The skip list could be modified to implement the order statistic operations of RANKand SEARCH BY RANK while maintaining the same expected time. Keywords:skip list , parallel linked list , randomized algorithm , rank.
Terrorism is a global phenomenon that engulfs most regions of the world to varying degrees. Media outlets are aware of the many incidents of violence and terrorism that have increased in recent times. The differences between the size of the phenomenon in different societies are the causes and severity of the phenomenon. On the role of local satellite channels in shaping the knowledge and trends of the Iraqi public towards the events of terrorism, in light of the assumptions of reliance on the media. The importance of this study is that it assesses the role of local satellite channels in the formation of knowledge and trends The study seeks to know the extent of exposure of the Iraqi public to local satellite channels, and to reveal the e
... Show MoreSmall and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use
... Show MoreAbstract:
This research emerged due to the needs of Iraqi social sector for diagnosing the problems ,finding the appropriate solutions,and exploiting the social opportunities to solve these problems .The research problem focused on raising the following question: "Were Iraqi Managers in the Ministry of Labor and Social Affairs able to use their qualifications as social entrepreneurs in the ministry to improve the quality of life of the disadvantaged groups?", In light of that, the importance and objectives of the study were determined, and this research derives its importance from trying to address social problems by measuring the degree of meeting the subjective and objective needs of the custo
Porous asphalt paving is a modern design method that differs from the usual asphalt pavements' traditional designs. The difference is that the design structure of porous pavements allows the free passage of fluids through their layers, which controls or reduces the amount of runoff or water accumulated in the area by allowing the flow of rain and surface runoff. The cross-structure of this type of paving works as a suitable method for managing rainwater and representing groundwater recharge. The overall benefits of porous asphalt pavements include environmental services and safety features, including controlling the build-up of contaminated metals on the road surface, rainwater management, resistance to slipping ac
... Show MoreTesting the current research and effect correlation between Transformational leadership variable manufacturing and variable administrative creativity, as it represented the research problem the extent of the role of transformational leadership in achieving administrative creativity in the office of the Iraqi Ministry of Education, it has been used questionnaire as a tool for data collection, as is the distribution (32) for the sample of the research, which was selected intentional and as director general and assistant general manager and director and deputy director and head of the Division, and represented the premise of the major search existence of liaison and the impact of significantly between transformational leadership and achieve
... Show MoreThe Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The study were getting to many results as bellow :the intellectual capital in the small and intermediate p
... Show MoreThe aim of research is to identify the effect of using Waks strategy upon acquiring the psychological concepts and mind habits for students in the college of education. An experimental design with a partial adjustment of two experimental and control groups as well as a posttest were employed. The researcher divided the study sample into two groups: group one consisted of (38) students to represent the experimental group that was taught according to the waks strategy, and group two consisted of (35) students to represent the control group that was taught according to the traditional method. The sample was chosen based on some variables namely (Intelligence, Prior knowledge). The researcher has designed the research tools as th
... Show MoreThe first chapter includes introduce the research and the problem of the research that there are negligence of some educational institutions and schools management , some parents and supervisors .Also there are some educators who believes that school activities are obstacles means to learning and prevent pupils from studying and understanding the subjects. That may due to social , psychological and educational reasons
The purposes of the researches come from the reports of supervision visits which indicate a lot of difficulties faced by pupils and teachers related to education activities and its influence on in education and the necessity of indentify these difficulties and remedy them
... Show MoreThis study deals with the orthographic processing ability of homophones
which can account for variance in word recognition and production skills due to
phonological processing. The study aims at: A)Investigating whether the students
can recognize correct usage and spelling comprehension of different homophones
by using appropriate word that overlapped in both phonology and orthography.
B)Assessing spelling production word association to the written form of the
homophone in the sentence comprehension task. To achieve these aims, two tests
have been conducted and distributed on 50 students at first stage at the College of
Education(Ibn-Rushd) for the academic year 2010-2011. The two tests are exposed
to a jury of