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The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions
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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 dependent variable. The research concluded that internal auditing has an influential role in the governance of the strategic process (Mergers and acquisitions), which is reflected in the management decisions, making them more efficient, and making the management achieve its strategy and succeed in the competitive market

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Publication Date
Sat Jan 01 2011
Journal Name
International Journal Of Data Analysis Techniques And Strategies
A class of efficient and modified testimators for the mean of normal distribution using complete data
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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Study the Quality of Nasopharyngeal plans Using Evaluation Indexes of IMRT and VMAT Treatment planning Techniques
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Radiation treatment has long been the conventional approach for treating nasopharyngeal cancer (NPC) tumors due to its anatomic features, biological characteristics, and radiosensitivity. The most common treatment for nasopharyngeal carcinoma is radiotherapy. This study aimed to assess the better quality of radiotherapy treatment techniques using intensity-modulated radiotherapy (IMRT) and volumetric-modulated arc therapy (VMAT). The VMAT and IMRT are comparative techniques. Forty patients with nasopharyngeal carcinoma and forwarded for radiotherapy were treated with both advanced techniques, IMRT and VMAT, using eclipse software from Varian. The x-ray energy was set at 6 MV. The total prescribed dose was 70 Gy. The results show that the

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Classification of Texture Images by K-Means of Co-Occurrence Matrix and Confusion Matrix
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In this research, a group of gray texture images of the Brodatz database was studied by building the features database of the images using the gray level co-occurrence matrix (GLCM), where the distance between the pixels was one unit and for four angles (0, 45, 90, 135). The k-means classifier was used to classify the images into a group of classes, starting from two to eight classes, and for all angles used in the co-occurrence matrix. The distribution of the images on the classes was compared by comparing every two methods (projection of one class onto another where the distribution of images was uneven, with one category being the dominant one. The classification results were studied for all cases using the confusion matrix between every

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Publication Date
Mon Dec 06 2021
Journal Name
Karbala International Journal Of Modern Science
Calculation and comparison of certain physical properties of sample irregular galaxies with the Milky Way galaxy
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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis, Characterizations, and Recent Applications of the Silica-based Mobil Composition of Mesoporous Material: A Review
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Silica-based mesoporous materials are a class of porous materials with unique characteristics such as ordered pore structure, large surface area, and large pore volume. This review covers the different types of porous material (zeolite and mesoporous) and the physical properties of mesoporous materials that make them valuable in industry. Mesoporous materials can be divided into two groups: silica-based mesoporous materials and non-silica-based mesoporous materials. The most well-known family of silica-based mesoporous materials is the Mesoporous Molecular Sieves family, which attracts attention because of its beneficial properties. The family includes three members that are differentiated based on their pore arrangement. In this review,

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Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
Improvement of the monochrome image hologram by using a random phase and increasing number of Samples
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This paper present a study about effect of the random phase and expansion of the scale sampling factors to improve the monochrome image hologram and compared it with previous produced others. Matlab software is used to synthesize and reconstruction hologram.

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Comparative Study for Risk Criteria of Al-Qudus Plant between the Present and Planning of MOE
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The main function of a power system is to supply the customer load demands as economically as possible. Risk criterion is the probability of not meeting the load. This paper presents a methodology to assess probabilistic risk criteria of Al-Qudus plant before and after expansion; as this plant consists of ten generating units presently and the Ministry Of Electricity (MOE) is intending to compact four units to it in order to improve the performance of Iraqi power system especially at Baghdad region. The assessment is calculated by a program using Matlab programming language; version 7.6. Results show that the planned risk is (0.003095) that is (35 times) less than that in the present plant risk; (0.1091); which represents respectable imp

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Publication Date
Fri Mar 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Theoretical Study of the Energy Flow of a Two Stages Four Generators Adsorption Chiller
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This work is concerned with a two stages four beds adsorption chiller utilizing activated carbon-methanol adsorption pair that operates on six separated processes. The four beds that act as thermal compressors are powered by a low grade thermal energy in the form of hot water at a temperature range of 65 to 83 °C.  As well as, the water pumps and control cycle consume insignificant electrical power. This adsorption chiller consists of three water cycles. The first water cycle is the driven hot water cycle. The second cycle is the cold water cycle to cool the carbon, which adsorbs the methanol. Finally, the chilled water cycle that is used to overcome the building load. The theoretical results showed that average cycle cooling power

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sci.
Evaluating the performance of introduced varieties of Maize (Zea mays L.) And estimating some genetic parameters
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Publication Date
Sun Dec 20 2020
Journal Name
Al-mustansiriyah Journal Of Science
Seasonal Variations of the Optimum Reliable Frequencies During Maximum and Minimum Periods of Solar Cycle 24
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In this research, the seasonal Optimal Reliable Frequency (ORF) variations between different transmitter/receiver stations have been determined. Mosul, Baghdad, and Basra have been chosen as tested transmitting stations that located in the northern, center, and southern of Iraqi zone. In this research, the minimum and maximum years (2009 and 2014) of solar cycle 24 have been chosen to examine the effect of solar activity on the determined seasonal ORF parameter. Mathematical model has been proposed which leads to generate the Optimal Reliable Frequency that can maintain the seasonal connection links for different path lengths and bearings. The suggested ORF parameter represented by a different orders polynomial equation. The polynom

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