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
A simple, environmental friendly and selective sample preparation technique employing porous membrane protected micro-solid phase extraction (μ-SPE) loaded with molecularly imprinted polymer (MIP) for the determination of ochratoxin A (OTA) is described. After the extraction, the analyte was desorbed using ultrasonication and was analyzed using high performance liquid chromatography. Under the optimized conditions, the detection limits of OTA for coffee, grape juice and urine were 0.06 ng g−1, 0.02 and 0.02 ng mL−1, respectively while the quantification limits were 0.19 ng g−1, 0.06 and 0.08 ng mL−1, respectively. The recoveries of OTA from coffee spiked at 1, 25 and 50 ng g−1, grape juice and urine samples at 1, 25 and 50 ng mL
... Show MoreOral squamous cell carcinoma (OSCC) is the most common malignant neoplasm of the oral mucosa. Human papillomavirus (HPV) virus cause a broad scope of diseases from benign to invasive tumors, types 16 and 18 classified as carcinogenic to humans. This study aimed to provide the first molecular characterization of HPV types in Iraq. Thirty-five unstimulated whole saliva samples were collected from histopathologically confirmed patients with oral cancer were enrolled in this study. Genomic DNA was extracted from exfoliating cells to amplify HPV-DNA using HPV-L1 gene sequence primers by polymerase chain reaction method (PCR), the viral genotyping was performed using direct sequencing method. HPV genotypes identified were deposited in Gen
... Show MoreIn this paper the specific activity of 238U, 232Th and 40K
radionuclides were determined by sodium iodide enhanced by
thallium NaI(Tl) detector and assessment the annual effective dose
in samples of powder milk from different companies such as
Almunaish, Seven Caw, Molty and Altunsa for adult available in
Baghdad markets. The specific activity of 40K has the greater value in
all the samples which is in the range of allowed levels globally that
suggested by UNSCEAR. The mean value of annual effective doses
were 0.121, 0.314775 and 0.305 mSv/y for 238U, 232Th and 40K
respectively.
Background. Gene polymorphisms affect etanercept’s pharmacokinetics, pharmacodynamics, and side effects. This effect is evidenced by the extensive genetic variation in the drug’s targets. Objectives. This study aims to find the association between different genotypes of the promoter region of the TNF-α gene at -308G/A(rs1800629), -857C/T(rs1799724), -863 C/A(rs1800630), -1031 T/C (rs1799964), -806 C/T (rs4248158) and -376 G/A (rs1800750) and the side effects of ETN that occurred to Iraqi RA patients. Method. The trial included patients with rheumatoid arthritis who had been using ETN for at least six months. The participants were from the Baghdad Teaching Hospital Rheumatology Unit. The PCR was sequenced to determine the polymo
... Show MoreBackground: Most primary Health Care Centers (PHCCs) in Iraq have a referral system records; however, this mechanism does not function well because of the lack of other requirements for an efficient referral system.
Objective: To assess the practice & opinion of doctors in PHCs toward the referral system, and to determine the doctors in PHC's commitment to referral system instructions and guidelines.
Subjects and methods: A cross-sectional study with analytic elements was conducted in nine health directorates in Iraq, from the 1st October 2018 – 30th June 2019.One PHC was selected randomly form each sector in every governorate, A questionnaire was used to collect the required information.
... Show MoreIslamic shrines architecture is one of the Islamic Architectural building types. It is called (Thresholds); (Atabat) in Arabic. Thoroughbred throughout the Islamic world from the east to west. In addition, it carries the style features and peculiarities of uniqueness from the rest of the types of Islamic architecture. By virtue of the particularity of its function as tomb for important person in Islamic history. Islamic shrines architecture has grown and evolved in started from the small shrines, and then taken to widen with the evolution of time in line with the value of the event and the rituals associated with it. Some of them to became centers of large cities of the largest in many parts of the Islamic world.
... Show MoreBACKGROUND: Many genetic factors are known to be related to osteoporosis, and currently the role of the glucagon-like peptide-1 receptor (GLP-1R) gene in bone health has been studied intensively. Some variation of this gene, such as rs1042044 and rs6458093, are known to be linked to metabolic diseases and lower bone mineral density, however their specific contribution to osteoporosis remains largely unexplored. Therefore, this study was conducted to investigate the combined genotypic effect of rs1042044 and rs6458093 as a genetic risk factor for osteoporosis in postmenopausal Iraqi women.METHODS: Blood samples from 75 osteoporosis patients and 75 healthy controls, aged 45-85, were collected. DNA was extracted, and a region of GLP-1R
... Show MoreThe aim of the study is the assessment of changes in the land cover within Mosul City in the north of Iraq using Geographic Information Systems (GIS) and remote sensing techniques during the period (2014-2018). Satellite images of the Landsat 8 on this period have been selected to classify images in order to measure normalized difference vegetation index (NDVI) to assess land cover changes within Mosul City. The results indicated that the vegetative distribution ratio in 2014 is 4.98% of the total area under study, decreased to 4.77% in 2015 and then decreased to 4.54
Item Difficulty and Item Discrimination Coefficient for School and College Ability Tests (SCAT) Advanced Form in Classical Test Theory (CTT) and Item Response Theory (IRT) and the Correlation among Them Mohammad moqasqas Haifa T. Albokai Assistant Professor of Measurement and Evaluation Associate Professor of Measurement and Evaluation College of Education, Taibah University The aim of this study was to study the item difficulty and item discrimination of the SCAT (advance form) with CTT, and IRT, and to study the correlation among them. To do this, the researchers used the data of their previous study, which conducted in (2011). It consisted of (3943) subject. Then, they used two-statistical programs (TAP, Bilog-MG-3) to obtain the item
... Show MoreBackground: Parvovirus B19 is a human pathogenic virus associated with a wide range of clinical conditions. During pregnancy congenital infection with parvovirus B19 can be associated with poor outcome, including miscarriage, fetal anemia and non-immune hydrops.
Objective: The study aimed to determine the prevalenceof Parvovirus B19 DNA in pregnant women attending the Military hospital in Khartoum, demonstrating the association between the virus and poor pregnancy outcomes.
Subjects and methods: This study was a cross sectional study, testing pregnant Sudanese women whole blood samples (n= 97) for the presence of Parvovirus B1
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