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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

Scopus
Publication Date
Wed Mar 09 2022
Journal Name
Technium Social Sciences Journal
The layered structure of the clause in English and Arabic ditransitive verbs: A Role and Reference Grammar Perspective
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This paper presents the syntactic dimension of ditransitive verbs in terms of the universal theory of Role and Reference Grammar (RRG). This theory is syntactic in nature, but it also covers the semantic as well as the pragmatic aspects of any linguistic phenomenon. It assumes a universal framework through which syntactic constructions can be analyzed. However, the morphological structure that each language enjoys renders the universal treatment more complicated and can question the universal nature of such a theory. In this paper, an attempt is made to check if the universal tenet of the theory is maintained over two typologically different languages: English and Arabic in respect of the way that double-object constructions (DOCs)

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Crossref
Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Role Of the Interactive Public Sculpture in Increasing Physical Activity
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The study investigates the possibility of utilizing public interactive sculptures to enhance physical activity in Saudi Arabia. The paper uses a descriptive-analytical methodology to identify the characteristics of interactive sculptures promoting physical activity in public areas as follows: The size and space of the work area are appropriate to the type of physical activity that is achieved, and the importance of the work site in the city and its relation to the surrounding space, identifying participants at the same time and their relationship to ensure safe interaction, as well as the relationship between the esthetic and intellectual concept of working in the community. The study concludes that three technical proposals were present

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Crossref
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The role of kindergarten teachers in developing children's emotional intelligence
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The study aimed to get acquainted with kindergarten teachers in the development of
emotional intelligence in children, To achieve this a study too, which consisted of 40 items,
within four areas was condncted: (managing emotions, emotional knowledge, empathy, social
networking) The study tool was applied to the sample amounting (200) teachers of the
kindergarten teachers in the province of Jerash and after analyzing the results statistically
using arithmetic averages standard deviations and variance analysis quartet the following
results were reached :
- presence of statistically significant differences at the level of (α =0,05) is attributable to the
impact of the educational level in the areas of empathy and so

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Publication Date
Tue Jan 01 2008
Journal Name
J Bagh Coll Dent
Role of the horizontal activator in class II malocclusion treatment
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Background: the conflict in opinions about the dental and skeletal changes induced by classII malocclusion activator therapy is still present. The aim of this study was to assess theskeletal and/or dental outcomes of treating moderate-severe skeletal class II division Imalocclusion by the activator.Materials and methods: the sample consisted of pre and post treatment records(cephalometric radiographs) of 11 iraqi adolescent patients (7 females 10-11 years old, and 4males 12-13 years old).Results: the results showed significant skeletal and dental changes that reflected significantimprovements in the cardinal features of class II (overjet, overbite, ANB angle, and loweranterior facial height).Conclusion: correlation of the overjet, overbite,

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Publication Date
Sun Jun 30 2024
Journal Name
Management And Social Perspectives
The Role of Green Target Costing in Improving Supplier Relations
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This study aims to explain the role of green target costing technique in improving the relationship with suppliers in a sample of industrial companies listed on the Iraq Stock Exchange. The descriptive analytical approach was used, where a questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers, and purchasing managers in these companies. The study uses some statistical analyzes such as correlation analysis and regression analysis to analyze the questionnaires. The study finds a positive impact of the green target costing technique on improving the relationship with suppliers. The results indicate that the relation

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
The role of prophylactic antibiotics in nasal packing for epistaxis
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Background: This study is to evaluate the necessity of prescribing prophylactic antibiotics for nasal packing in spontaneous epistaxis. There are few published papers of infective complications in such patients.

Methods: This prospective study analysed 149 consecutive patients admitted to AL-Kindy teaching hospital with spontaneous, epistaxis, who underwent nasal packing  over 2 years period . in the first  year, 78 patients received prophylactic antibiotics , In the second  year 71 patients were not given prophylatic antibiotics.  Exclusion criteria included antibiotics prescribed for unrelated  pathology and post-operative epistaxis. Signs and symptoms of acute otitis m

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Crossref
Publication Date
Sat Aug 30 2025
Journal Name
Gsc Biological And Pharmaceutical Sciences
The role of environmental stress in fish health: A review
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Fish are regarded as a crucial indicator of alterations in the aquatic environment due to their position at the apex of the food chain. Monitoring these alterations is crucial for identifying modifications in the aquatic ecosystem. The principal elements influencing fish health are temperature, pH, dissolved oxygen, salinity, pesticide contamination, microplastics, and algal presence. These elements substantially influence fish health regarding development, reproduction, respiration, oxygen stress, and the internal enzymes associated with digesting and other metabolic functions. Alterations in global environmental conditions and anthropogenic pollutants result in modifications to fish populations, their lives, and their behavior and

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Crossref (3)
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit bank credit risk in accordance with international auditing standards: Applied research at Rafidain Bank, Public Administration - Baghdad
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This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Studying the partial substitution of barium with cadmium oxide and its effect on the electrical and structural properties of HgBa2Ca2Cu3O8+δ superconducting compound
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Scopus (30)
Crossref (27)
Scopus Clarivate Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The role of TNF-? in the pathogenesis of multiple myeloma “a study in Iraqi patients”
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During recent years, there has been an increasing interest in the investigation of the cytokines roles in pathogenesis of cancer, thus the study aimed at evaluating the level of tumor necrosis factor-alpha(TNF-?) in sera of Iraqi multiple myeloma (MM) patients. Beta 2-microglobulion (?2-m) was assessed to determine if there was any association between this cytokine and the level of ?2- m, as the latter is related to the stage of the disease. In addition, the age and gender were also taken into consideration. Furthermore, we investigated the relationship between IgG and TNF-? in sera of patients. 49 Iraqi patients (27 males and 22 females).The patients were also divided into two groups: the first group included (17) patients who were

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Crossref