The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

المُستلخص:

      يتناول هذا البحث موضوعاً يتركز في جانب تحديد مفهوم ومحتوى الإستراتيجية. وقد أشارت الأدبيات إلى عدد من المحاولات التي هدفت إلى تلمس مفهوم ومحتوى الإستراتيجية في منظمات الأعمال، غير أن تلك المحاولات- على الرغم من ندرتها- كانت تتسم بغلبة الأطر النظرية والتعبير عن المفهوم، بالإستناد إلى حوارات فكرية وإرهاصات ذات علاقة بمفهوم ومحتوى الإستراتيجية.

&

The character table or the table of eigen values for the D_7h point group, which is not found in the literature was constructed. The constructed table is used to classify all modes of the vibrational frequencies of the IR and Raman spectra for any compound or molecule that has the D_7h symmetry in the Point Group. For that, it was used for classifying all the modes of vibrational frequencies of the [7] cyclacene (linear) monitoring molecule, possessing D_7h symmetry. The constructed table was used to classify the symmetry species for the total degrees of freedom, total degrees of transition, total degrees of rotation and for the total degrees of modes of vibration (3N-6) for this tube. The character table wa

Background: The incorporation of rubber has not been entirely successful because it can have detrimental effects on the transverse Strength and hence the rigidity of the denture base. Materials and methods: Zirconium oxide nanoparticales were coated with a layer of trimethoxysilylpropylmethacrylate (TMSPM) before sonication in monomer (MMA) with the percentages 3% by weight then mixed with powder using conventional procedure.(100) samples were prepared and divided into five groups according to the test performed ,Each group consisted of 20 specimens and these were subdivided into 2 groupsGroup (A): control group (10 specimens of high impact acrylic resin without zirconium oxide) and Group (B):zirconium oxide group(10 specimens of high impac

In the present study, nanoporous material type MCM-41 was prepared by the sol-gel technique and was used as a carrier for prednisolone (PRD) drug delivery. The structural properties of mesoporous were fully characterized by X-ray diffraction (XRD), N₂ adsorption /desorption and Fourier-transform infrared (FTIR). The mass transfer in term of adsorption process (loading) and desorption process (releasing) properties were investigated. The maximum drug loading efficiency was equal to 38% and 47.5% at different concentrations. The PRD released was prudently studied in water media of pH 6.8 simulated body fluid (SBF) in according to "United State Pharmacopeia (USP38)". The results proved that the release of prednisolone from MCM-41

Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri