The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

  Sufism has aesthetic signs linked to the human spirit and adopts a set of spiritual, motor and tonal practices, let alone the philosophical aspects that have been tackled in the epics, novels and theatrical texts, the theatrical show can recall the Sufi image and its aesthetics within the operating and image system of the theatrical show.. The research problem resides in how to employ the Sufi image in the theatrical show. The research consists introduction of the research subject, the problem, the importance, and objectives represented by uncovering the aesthetic and intellectual representations of the Sufi image in the theatrical show. the theoretical foundation within two sections: the first highlighted the concept of (Sufism a

      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

The industrial sector of the important drivers of economic activity sectors due to having the capabilities and the potential to qualify biggest contribution to the economic development of the country, which requires the availability of a higher degree of safety in industrial organizations, and the preservation of the lives of employees and workers in emergency situations, and that all the work is not without its dangers, which produces in a year of uncertainty in the possible events get in the future, therefore, reduce the dangers that could be exposed to industrial organizations and management are at the heart of the strategic direction which works to stimulate thinking about the future and respond to the changes that occur in theextern

The research includes a clinical study of Arginase and its relation with uterine fibroid. The normal value of arginase activity in female serum was found to be (0.52 ± 0.02 IU/L) in healthy group at age (35-55) years. The study also showed a highly significant increase in arginase activity (7.99 ± 0.23 IU/L) in serum of uterine fibroid patients group at (35-55years) in comparison to healthy.The results also indicated a highly significant increase in the level of progesterone, estradiol, prolactin, peroxynitrite and malondialdehyde in patients group. While a highly significant decrease in concentration of adiponectin in patients group was found in comparison to healthy.

This study is concerned with the reality of total quality management and its role in achieving the excellence performance of the employees of the Institute of Technology / Baghdad, excellence performance is described by the extent to which the organization is able to invest the effort of the human resource to achieve its Objectives by adopting the principles of Total Quality Management (TQM) according to some of its basic dimensions in proportion to the reality and Possibilities Institute, the aim is to study to know the reality of total quality management ,and indicate the levels of excellence performance in the Institute of Technology / Baghdad,

Tetragonal compound CuAl0.4Ti0.6Se2 semiconductor has been prepared by
melting the elementary elements of high purity in evacuated quartz tube under low
pressure 10-2 mbar and temperature 1100 oC about 24 hr. Single crystal has been
growth from this compound using slowly cooled average between (1-2) C/hr , also
thin films have been prepared using thermal evaporation technique and vacuum 10-6
mbar at room temperature .The structural properties have been studied for the powder
of compound of CuAl0.4Ti0.6Se2u using X-ray diffraction (XRD) . The structure of the
compound showed chalcopyrite structure with unite cell of right tetragonal and
dimensions of a=11.1776 Ao ,c=5.5888 Ao .The structure of thin films showed

The aim of the current research was to examine the correlation between neuromuscular coordination and setting and spiking skills of football tennis players. The researcher used the descriptive approach in investigating the relationship between neuromuscular coordination and setting and spiking skills. The sample of the research was selective and composed of 45 youth players of the Specialized Football Tennis School in Baghdad Province with age of 16 years and above. The research sample was subjected to the relevant tests and the results obtained analyzed statistically to establish whether there is a relationship between neuromuscular coordination and setting skill on the one hand and neuromuscular coordination and spiking skill on t

The current research aims to identify pictorial coding and its relationship to the aesthetic taste of art education students. The research community consisted of (10) plastic artworks, and (3) artworks were selected as a sample for analysis and decoding. With the aim of the research, the research tool was prepared as it consisted of an analysis form, and the researcher used statistical methods: Equation (Cooper) to find the percentage of agreement between the arbitrators and the equation (Scott) to calculate the validity of the tool, and the correlation coefficient (Pearson) to extract stability in the method of segmentation half. Shape formations and achieve encryption of the plastic image through decoding symbols, meanings, and the sig