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
The main purpose of this paper is to study some results concerning reduced ring with another concepts as semiprime ring ,prime ring,essential ideal ,derivations and homomorphism ,we give some results a bout that.
In this paper, certain types of regularity of topological spaces have been highlighted, which fall within the study of generalizations of separation axioms. One of the important axioms of separation is what is called regularity, and the spaces that have this property are not few, and the most important of these spaces are Euclidean spaces. Therefore, limiting this important concept to topology is within a narrow framework, which necessitates the use of generalized open sets to obtain more good characteristics and preserve the properties achieved in general topology. Perhaps the reader will realize through the research that our generalization preserved most of the characteristics, the most important of which is the hereditary property. Two t
... Show MoreThe study aims to demonstrate the importance of instructional methods in teaching Arabic language as a second language or teaching the Arabic language to non-native speakers. The study is in line with the tremendous development in the field of knowledge, especially in the field of technology and communication, and the emergence of many electronic media in education in general and language teaching in particular. It employs an image in teaching vocabulary and presenting the experience of the Arabic Language Institute for Non-Speakers-King Abdul-Aziz University. The study follows the descriptive approach to solve the problem represented by the lack of interest in the educational methods when teaching Arabic as a second language. Accordingl
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The pressures of life have become a tangible phenomenon in all societies in varying degrees. This disparity determines several factors, including the nature of societies, the level of their urbanization, the intensity of interaction, the intensity of conflict, and the increasing rate of change in those societies. many people name The modern era in which we live the “era of pressures", where one of the most important of these changes is the “new Coronavirus 19-COVID”, which has spread widely throughout the world, as the pandemic, has affected all aspects of daily life, including the educational and academic process, academic activities have been suspended in universities, which caused sudden change
... Show MoreComputations of the relative permeability curves were made through their representation by two functions for wetting and nonwetting phases. Each function contains one parameter that controls the shape of the relative permeability curves. The values of these parameters are chosen to minimize an objective function, that is represented as a weighted sum of the squared differences between experimentally measured data and the corresponding data calculated by a mathematical model simulating the experiment. These data comprise the pressure drop across core samples and the recovery response of the displacing phase. Two mathematical models are constructed in this study to simulate incompressible, one-dimensional, two-phase flow. The first model d
... Show MoreBruggeman's symmetric effective-medium model of vanadium oxide is introduced, in which the transmittance was studied because of its importance in the subject of smart windows, it was studied from ( 5 nm-1000 nm) for each of the regions of the electromagnetic spectrum, the ultraviolet and visible region, and the near and medium sub-regions of the infrared and the results showed that the importance of studying the transmittance of vanadium oxide as a good candidate For this kind of industries. Our results showed that the small sizes of the material guarantee an almost constant and high transmittance to the visible region; this is due to the agreement of the direction of the dipoles in the material with the direction of the internal el
... Show MoreThe main goal of this work is to put a simple model of the spectral energy distribution of binary stars called WW Cha. This model is built up on the extracted data from various telescopes and archives for the target WW Cha stars and then analyzing them using a python environment. The result of the fitting proposes that there are two protoplanetary disks around the WW Cha star, with different physical properties for each disk, such as the size of the inner disk being 10 AU, while the size of the outer disk being 300 AU. The shape of the outer disk is a flaring disk not a flat disk according to the value of the power law for the surface density (1.5). The emission in the disk is caused by small amorphous olivine grains rangin
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Abstract
The Holy Quran is the greatest motivator for the mind to keep pace with life. The doctrine of faith is a requirement of logic and wisdom, and it cannot be reached by the hand of superstition. The Qur’an destroyed the principle of superstition in the verses of the creation of the universe. The principle of inactivity of the Qur’an is a false accusation that collision with the texts of the Qur’an. The secret of scientific development is to harness the laws of nature, benefit from them, and walk according to its requirements, on which the manifestations of civilization and the Qur’an are based
... Show MoreThe research issue and its importance concentrate on the importance of choosing and
preparing the kindergarten's teacher educationally ,psychologically and artistically ,and other
aspects because of their need for several skills such as the drawing skill for kindergarten
curriculums include a various artistic experiences and activities as well as for the drawing
importance for the child .And from this, the research goals raise from to prepare a test that
measures the drawing skill for kindergarten students and measure the drawing skill in all four
kindergarten students at the kindergarten department and recognize the differences level for
these students . In order to achieve the first goal in the research ,the resear
The paper presents an annotated checklist of the Salticidae of Armenia. This study was carried out in 2019-2020 in order to provide an inventory of the Salticidae fauna. Thirteen species are reported for the Armenian fauna for the first time: Afraflacilla epiblemoides (Chyzer, 1891); Aelurillus v-insignitus (Clerck, 1757); Asianellus festivus (C. L. Koch, 1834); Heliophanus dubius C. L. Koch, 1835; Heliophanus kochii Simon, 1868; Heliophanus tribulosus Simon, 1868; Heliophanus curvidens (O. Pickard-Cambridge, 1872); Macaroeris nidicolens (Walckenaer, 1802); Pellenes diagonalis (Simon, 1868); Pellenes geniculatus (Simon, 1868); Pellenes seriatus (Thorell, 1875); Pellenes tripunctatus (Walckenaer, 1802) and Phlegra fasciata (Hahn, 1826).
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