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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
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Reality of Adapting Curricula and Educational Programs for Pupils with Visual Handicapped from Their Teachers’ Perspectives
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The current study aims to identify the level of adaptation of the curriculum for visually handicapped pupils from the point of view of their teachers as well as to identify the level of adaptation of the educational programs offered to visually handicapped pupils from the point of view of their teachers. In order to achieve the goals of the research, the researcher developed two tools to measure the adaptation of curricula and educational programs for pupils with visual handicapped from the point of view of teachers. The sample included (60) teachers from Al Noor Institute for Blinders in Baghdad, the two tools were applied to them, and then the Reliability and Validity coefficients were extracted. The results sh

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Publication Date
Sun Dec 19 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST PHOTOGRAPHIC RECORDS AND NEW DISTRIBUTION RANGE OF THE ENDANGERED LONG-TAILED NESOKIA NESOKIA BUNNII (KHAJURIA, 1981)
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In the 1970s, the world knew the long-tailed nesokia Nesokia bunnii (Khajuria, 1981) (Rodentia, Muridae) from the Mesopotamian marshes of Garden of Eden in Southern Iraq. This distinct rodent was known from only five voucher specimens collected at the confluence of Tigris and Euphrates Rivers in southern Iraq while its occurrence in Southwestern Iran had
never been reported. In the 1990s, a large extent of its natural habitat was catastrophically desiccated and the animal was last seen in the 1970s. Since then, the status of this elusive rodent was shrouded in mystery. In 2007, an extraordinary photograph of a carcass of this species came to the light from Hawizeh Marsh which was interpreted as concrete evidence of the species’ pers

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Optimization and Modeling the Performance of a Mediator-less Microbial Fuel Cell using Butler-Volmer-Monod Model
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In this study, a one-dimensional model represented by Butler-Volmer-Monod (BVM) model was proposed to compute the anode overpotential and current density in a mediator-less MFC system. The system was fueled with various organic loadings of real field petroleum refinery oily sludge to optimize the favorable organic loading for biomass to operate the suggested system. The increase in each organic loading showed higher resistance to electrons transport to the anode represented by ohmic loss. On the contrary, both activation and mass transfer losses exhibited a noticeable decrement upon the increased organic loadings. However, current density was improved throughout all increased loads achieving a maximum current density of 5.2 A/m3

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Publication Date
Sun May 28 2023
Journal Name
Journal Of Inorganic And Organometallic Polymers And Materials
Improving the Dielectric, Thermal, and Electrical Properties of Poly (Methyl Methacrylate)/Hydroxyapatite Blends by Incorporating Graphene Nanoplatelets
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In this article, the casting method was used to prepare poly(methyl methacrylate)/hydroxyapatite (PMMA/HA) nanocomposite films incorporated with different contents (0.5, 1, and 1.5 wt%) of graphene nanoplatelets (Gnp). The chemical properties and surface morphology of the PMMA/HA blend and PMMA/HA/Gnp nanocomposite were characterized using FTIR, and SEM analysis. Besides, the thermal conductivity, dielectric and electrical properties at (1–107 Hz) of the PMMA/HA blend and PMMA/HA/Gnp composites were investigated. The structural analysis showed that the synthesized composites had a low agglomerated state, with multiple wrinkles of graphene flakes in the PMMA/HA blend. The thermal conductivity was improved by more than 35-fold its value for

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Publication Date
Sun Oct 01 2023
Journal Name
Journal Of Ecological Engineering
Date Palm Fibre Waste Exploitation for the Adsorption of Congo Redis Dye via Batch and Continuous Modes
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The present study utilised date palm fibre (DPF) waste residues to adsorb Congo red (CR) dye from aqueous solutions. The features of the adsorbent, such as its surface shape, pore size, and chemical properties, were assessed with X-ray diffraction (XRD), BET, Fourier-transform infrared (FTIR), X-ray fluorescence (XRF), and field emission scanning electron microscope (FESEM). The current study employed the batch system to investigate the ideal pH to adsorb the CR dye and found that acidic pH decolourised the dye best. Extending the dye-DPF waste mixing period at 25°C reportedly removed more dye. Consequently, the influence of the starting dye and DPF waste quantity on dye removal was explored in this study. At 5 g/L dye concentration, 48% d

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Publication Date
Fri Jul 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
A study Some Technical Indicators Under Impact Tillage Depth and Disk harrow Angle of the Compound Machine
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Abstract<p>The research included studying the effect of different plowing depths (10,20and30) cm and three angles of the disc harrows (18,20and25) when they were combined in one compound machine consisting of a triple plow and disc harrows tied within one structure. Draft force, fuel consumption, practical productivity, and resistance to soil penetration. The results indicated that the plowing depth and disc angle had a significant effect on all studied parameters. The results showed that when the plowing depth increased and the disc angle increased, leads to increased pull force ratio, fuel consumption, resistance to soil penetration, and reduce the machine practical productivity.</p>
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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Exploring the Challenges of Diagnosing Thyroid Disease with Imbalanced Data and Machine Learning: A Systematic Literature Review
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Thyroid disease is a common disease affecting millions worldwide. Early diagnosis and treatment of thyroid disease can help prevent more serious complications and improve long-term health outcomes. However, thyroid disease diagnosis can be challenging due to its variable symptoms and limited diagnostic tests. By processing enormous amounts of data and seeing trends that may not be immediately evident to human doctors, Machine Learning (ML) algorithms may be capable of increasing the accuracy with which thyroid disease is diagnosed. This study seeks to discover the most recent ML-based and data-driven developments and strategies for diagnosing thyroid disease while considering the challenges associated with imbalanced data in thyroid dise

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Synchronous Buck Converter with Perturb and Observe Maximum Power Point Tracking Implemented on a Low-Cost Arduino-microcontroller
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Maximum power point tracking (MPPT) is used in photovoltaic (PV) systems to enhance efficiency and maximize the output power of PV module, regardless the variation of temperature, irradiation, and the electrical characteristics of the load. A new MPPT system has been presented in this research, consisting of a synchronous DC-DC step-down Buck converter controlled by an Arduino microcontroller based unit. The MPPT process with Perturb and Observe method is performed with a DC-DC converter circuit to overcome the problem of voltage mismatch between the PV modules and the loads. The proposing system has high efficiency, lower cost and can be easily modified to handle more energy sources. The test results indicate that the u

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Publication Date
Sun Dec 01 2019
Journal Name
Gene Reports
Hepatitis B virus genotypes among chronic hepatitis B patients from Baghdad, Iraq and their impact on liver function
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Hepatitis B virus (HBV) infection is a significant global health problem. Populations of different ethnicities show great heterogeneity in HBV genotype frequency distributions. A cross-sectional study was conducted during June–October 2018 to determine frequency of HBV genotypes among chronic HBV patients from Baghdad, Iraq. The method of detection was nested polymerase chain reaction system. Further, the study assessed the impact of HBV genotypes on serum level of liver-function tests: total serum bilirubin, alkaline phosphatase, alanine aminotransferase and aspartate aminotransferase. Eighty chronic HBV patients were enrolled in the study. Six HBV genotypes were identified (A, B, C, D, E and F). The most frequently encountered genotypes

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Advanced Computer Science And Applications
Proposed an Adaptive Bitrate Algorithm based on Measuring Bandwidth and Video Buffer Occupancy for Providing Smoothly Video Streaming
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