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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
Fri May 30 2025
Journal Name
Iraqi Journal Of Science
A Novel Approach for Synthesizing the Pan-chromatic Band to (10 m) of Landsat 9 Based on Sentinel-2 Data to Improve Classification Performance
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This study investigates the impact of spatial resolution enhancement on supervised classification accuracy using Landsat 9 satellite imagery, achieved through pan-sharpening techniques leveraging Sentinel-2 data. Various methods were employed to synthesize a panchromatic (PAN) band from Sentinel-2 data, including dimension reduction algorithms and weighted averages based on correlation coefficients and standard deviation. Three pan-sharpening algorithms (Gram-Schmidt, Principal Components Analysis, Nearest Neighbour Diffusion) were employed, and their efficacy was assessed using seven fidelity criteria. Classification tasks were performed utilizing Support Vector Machine and Maximum Likelihood algorithms. Results reveal that specifi

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Publication Date
Thu Jun 17 2021
Journal Name
Revista Iberoamericana De PsicologÍa Del Ejercicio Y El Deporte
THE EFFECT OF USING THE ELECTRONIC PARTICIPATORY LEARNING STRATEGY ACCORDING TO THE WEB PROGRAMS IN LEARNING SOME BASIC SKILLS OF BASKETBALL FOR FIRST-GRADE INTERMEDIATE SCHOOL STUDENTS ACCORDING TO THE CURRICULAR COURSE
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The research aims to identify the impact of using the electronic participatory learning strategy according to internet programs in learning some basic basketball skills for middle first graders according to the curricular course, and the sample of research was selected in the deliberate way of students The first stage of intermediate school.As for the problem of research, the researchers said that there is a weakness in the levels of school students in terms of teaching basketball skills, which prompted the researchers to create appropriate solutions by using a participatory learning strategy.The researchers imposed statistically significant differences between pre and post-test tests, in favor of the post tests individually and in favor of

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Biochemical Study on Anti Thyroid Peroxidase in Type 2 Diabetic patients with thyroid disorders
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Type 2 diabetes mellitus (T2DM) is the most frequent endocrinal disease commonly associated with thyroid disorders .The study is conducted at the Specialized Center for Endocrinology and Diabetes in Baghdad ,during December 2014 up to October 2015.This study was done to investigate the prevalence of anti- thyroid peroxidase (Anti-TPO) antibody in patients suffered from type 2 diabetes with thyroid disorders .The study groups included a total number of 80 subjects consisting of 60 type 2 diabetic patients divided into 20 hyperthyroidism subjects (group 1) ,20 hypothyroidism subjects (group 2), 20 euthyroidism subjects (group 3) and 20 healthy controls (group 4) . The fasting blood samples were analyzed for (T3,T4,TSH) by using Vitek Immuno d

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Publication Date
Thu Jun 01 2023
Journal Name
Iaes International Journal Of Artificial Intelligence (ij-ai)
Innovations in t-way test creation based on a hybrid hill climbing-greedy algorithm
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<p>In combinatorial testing development, the fabrication of covering arrays is the key challenge by the multiple aspects that influence it. A wide range of combinatorial problems can be solved using metaheuristic and greedy techniques. Combining the greedy technique utilizing a metaheuristic search technique like hill climbing (HC), can produce feasible results for combinatorial tests. Methods based on metaheuristics are used to deal with tuples that may be left after redundancy using greedy strategies; then the result utilization is assured to be near-optimal using a metaheuristic algorithm. As a result, the use of both greedy and HC algorithms in a single test generation system is a good candidate if constructed correctly. T

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Publication Date
Sun Dec 30 2012
Journal Name
Journal Of Kufa For Mathematics And Computer
On Jeffery Prior Distribution in Modified Double Stage Shrinkage-Bayesian Estimator for Exponential Mean
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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Exploring Important Factors in Predicting Heart Disease Based on Ensemble- Extra Feature Selection Approach
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Heart disease is a significant and impactful health condition that ranks as the leading cause of death in many countries. In order to aid physicians in diagnosing cardiovascular diseases, clinical datasets are available for reference. However, with the rise of big data and medical datasets, it has become increasingly challenging for medical practitioners to accurately predict heart disease due to the abundance of unrelated and redundant features that hinder computational complexity and accuracy. As such, this study aims to identify the most discriminative features within high-dimensional datasets while minimizing complexity and improving accuracy through an Extra Tree feature selection based technique. The work study assesses the efficac

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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
MODERN PHAGE MODULATION STRATEGY ON VANCOMYCIN-RESISTANT ENTEROCOCCI (VRE) RECOVERED FROM MASTITIS IN BAGHDAD
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Potential pattern of foodborne bacteriophages against multidrug-resistant pathogens was a promising hygienic strategy module. Post-antibiotics era becomes evident due to emerging of dramatic episodes of infectious foci harboring biofilm and multidrug-resistant pathogens transferred mainly throughout food chain. Vancomycin-resistant enterococci (VRE) were struggling among these new infectious emergencies. Phenotypic epigenetic transit tolerant drift cascaded by genetic resistant shift behaviors of recalcitrant VRE forbidden clones recovered from mastitis cases in Cows from territories of Abu-Ghraib, Al- Fudhaliyah and Al-Sadrya in Baghdad ecosystem were combated by redirected lytic bacteriophages cocktails recovered from the same raw-milk ec

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Radiation doses assessment for workers on radiation measuring devices response check in RNSD laboratories
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Radiation measuring devices need to periodic calibration process to examine their sensitivity and the extent of the response. This study is used to evaluate the radiation doses of the workers in the laboratories of the Directorate of Safety as a result of the use of point sources in calibrating of the devices in two ways, the first is the direct measurement by the FAG device and the others using RESRAD and RAD PRO programs. The total doses values using FAG were (2.57 μSv/y, 102.3 μSv/y and 20.75 μSv/y for TLD laboratory, Gamma spectroscopy analyses (GSA) laboratory and equipment store respectively, and the total doses that calculated using RESRAD and RAD PRO were 1.518 μSv/y, 76.65 μSv/y and 21.2 μSv/y for the above laboratories. t

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Planner And Development
Case studies on urban agriculture as a planning strategy for achieving sustainability in cities
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 Urban agriculture is one of the important urban uses of land in cities since the inception of cities and civilizations, but the great expansion of cities in the world during the twentieth century and the beginning of the twentieth century and the increase in the number of urban residents compared to the rural population has led to a decline in this use in favor of other uses.

 This decline in agricultural and green land areas in cities has negatively affected the environment, natural life and biological diversity in cities in addition to the great impact on the climate and the increase in temperatures and the negative impact on the economic side, since urban agriculture is an important pillar of the economy, especially

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Microwave Nondestructive Testing for Defect Detection in Composites Based on K-Means Clustering Algorithm
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