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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
Sun Apr 30 2023
Journal Name
Iraqi Geological Journal
Sonic Scanner Helps in Identifying Reservoir Potential and Isotropic Characteristics of Khasib Formation
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Natural fractures provide an important reservoir space and migration channels for oil and gas reservoirs and control the reservoir potential. Therefore, it is essential to understand the methods for identifying accurate reservoir permeability and characterizing reservoir fractures. In particular, using conventional measurements to identify permeability and characterize fractures is very expensive. While using conventional logging data is very challenging, and an efficient characterization correlation method is urgently needed. In this paper, we have evaluated reservoir potential based on the sensitivity of sonic scanner tools to fluid mobility, maximum stress direction, and fractures presence. This tool provides a continuous estimat

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Publication Date
Tue Dec 29 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Separation and Identification of Phenolic Acid from Borago officinalis (F:Boraginaceae) Cultivated in Iraq
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    The plant Borago officinalis, which belongs to the Boraginaceae family and Celebrated as borage, is one of the useful medicinal plants cultivated in Iraq. It was used in olde medicine in Iraq, Irane, Syria and Europe for management of various diseases. It is commonly used as an atonic, tranquilliser, management of cough, sore throat, pneumonia, swelling, inflammatory diseases, antioxidant, and anticancer. This project provides the first comprehensive research done in Iraq to study the phytochemicals and the methods of extraction and isolation of active constituents from Borago officinalis cultivated in Iraq. The plant was harvested in spring from AL-Rifai, Nassiriyah city, IRAQ in February 2019.were w

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Publication Date
Mon Jul 01 2013
Journal Name
Iraqi Journal Of Agricultural Sciences مجلة العلوم الزراعية العراقية
EFFECT OF HARROW TYPE AND DRILL SEEDER'S SPEEDS AND DEPTHS ON SOME MACHINERY UNIT TECHNICAL, ECONOMICAL AND ENERGY REQUIREMENT INDICATORS تأثير نوع المنعمة وسٌرع وأعماق البذار في بعض المؤشرات الفنية والأقتصادية ومتطلبات القدرة للوحدة الميكنية
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Publication Date
Sun Mar 12 2023
Journal Name
المجلة الدولية للتنمية في العلوم الاجتماعية والإنسانية
the Ottoman Empire in the Nineteenth Century (Iraq as a Model)the Ottoman Empire in the Nineteenth Century (Iraq as a Model)
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One of the most important features of American foreign activity during the second half of the 19th century was the encouragement of sending Protestant missionary missions to all countries around the world. The mission of these missions was facilitated by the weakened state of the Ottoman Empire, the increasing influence of European countries, and their interference in its internal affairs. Despite the Ottoman efforts to counter the activities of these missions, the American missionary missions adopted a well-planned strategy that suited the conditions of the region, aimed at achieving their goals through direct and indirect methods, including intervention in the field of education. These missions gave great importance to educational aspects

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Publication Date
Mon Jun 05 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Association of Disease Duration and Duration of Olanzapine Use with Blood Sugar, Blood Pressure, BMI, and Lipid Profile among Schizophrenic Patients in Iraq
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Background: The association of olanzapine with hyperglycemia, an elevated lipid profile, and high blood pressure was early recognized after its approval and has become of increased concern. Objective: To determine the association of olanzapine use with blood sugar levels, lipid profiles, and blood pressure in hospitalized Iraqi patients with schizophrenia. Methods: A cross-sectional study involving 50 hospitalized patients with schizophrenia who met the Diagnostic and Statistical Manual of Mental Disorders (DSM)-V diagnostic criteria and had taken olanzapine for at least two years was carried out between November 2022 and February 2023 at two facilities in Baghdad, Iraq (Ibn Rushd Psychiatric Teaching Hospital and Al Rashad Hospital

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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Clinical And Experimental Dentistry
In vitro bond strengths post thermal and fatigue load cycling of sapphire brackets bonded with self-etch primer and evaluation of enamel damage
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Background: This in vitro study compares a self-etch primer (SEP) to an etch-and-rinse (EaR) for bonding sapphire brackets by evaluation of the enamel etch-pattern, shear bond strength, amount of remnant adhesive and enamel surface damage following thermal and fatigue cyclic loading. Material and Methods: Ceramic (sapphire) brackets were bonded to 80 extracted human premolars using two enamel etching protocols: conventional EaR using 37% phosphoric acid (PA) gel (control), and a SEP (Transbond Plus). Each group was subdivided into two subgroups (n=20 teeth) according to the time of bracket debonding: after 24 h water storage or following 5000 thermo-cycles plus 5000 cycles fatigue loading, to determine the shear bond strength (SBS), adhesiv

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Publication Date
Tue Feb 17 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Caries severity in relation to oral health knowledge and behavior of third and fifth year dental students / University of Baghdad (A comparative study)
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Background: Tooth wear is one of the most common problems in the older dentate population which results from the interaction of three processes (attrition, abrasion and erosion) and it affects all societies, different age groups, and all cultures. This study was achieved to evaluate the prevalence and distribution of tooth wear among institutionalized residents in Baghdad city\ Iraq. Subjects and Methods: This survey was accomplished on four private and one governmental institution in Baghdad city. One-hundred twenty three (61 males, 62 females) aged 50-89 years were participated in this study. The diagnosis and recording of tooth wear were according to criteria of Smith and Knight. Results: The prevalence of tooth wear was 100% with a mean

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Publication Date
Tue Feb 17 2026
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of some 2-sulphanyl benzimidazole derivatives and study of effect as corrosion inhibitors for carbon steel in sulfuric acid solution
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This research involves the synthesis of some sulphanyl benzimidazole derivatives (Ia-c), which were prepared from reaction of 2-mercaptobenzimidazole substituted benzyl halide, and structures were identified by spectral methods[FTIR, 1H-NMR and 13C-NMR].These compounds were investigated as corrosion inhibitors for carbon steel in 1M H2SO4 solution using weight loss, potentiostatic polarization methods; obtained results showed that the sulphanyl benzimidazole derivatives retard both cathodic and anodic reactions in acidic media, by virtue of adsorption on the carbon steel surface. This adsorption obeyed Langmuir’s adsorption isotherm. The inhibition efficiency of (Ia-c) ranging between (65-92) %. By using different Ib derivative conc

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Publication Date
Wed Oct 03 2018
Journal Name
University Of Plymouth
Green networking: analyses of power consumption of real and complex IFFT/FFT used in Next-Generation Networks and optical Orthogonal Frequency Division Multiplexing
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he Orthogonal Frequency Division Multiplexing is a promising technology for the Next Generation Networks. This technique was selected because of the flexibility for the various parameters, high spectral efficiency, and immunity to ISI. The OFDM technique suffers from significant digital signal processing, especially inside the Inverse/ Fast Fourier Transform IFFT/FFT. This part is used to perform the orthogonality/De-orthogonality between the subcarriers which the important part of the OFDM system. Therefore, it is important to understand the parameter effects on the increase or to decrease the FPGA power consumption for the IFFT/FFT. This thesis is focusing on the FPGA power consumption of the IFFT/FFT uses in the OFDM system. This researc

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Association between Allelic Variations of -174G/C Polymorphism of Interleukin-6 Gene and Chronic Kidney Disease-Mineral and Bone Disorder in Iraqi Patients
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This study designed to examine association between-174G/C polymorphism of interleukin-6 gene and phosphate, calcium, vitamin D3, and parathyroid hormone levels in Iraqi patient with chronic kidney disease on maintenance hemodialysis. Seventy chronic renal failure patients (patients group) and 20 healthy subjects (control group) were genotyped for interleukin-6 polymorphism and genotyping was performed by conventional polymerase chain reaction-restriction fragment length polymorphism. No significant differences in phosphate levels were observed in patients and control with different interleukin-6 genotypes. Control had non-significant differences in calcium levels, while patients with GG and CG genotypes displayed significant e

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