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
Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph Kn, Complete bipartite graph Km,n and Complete tripartite graph Kl,m,n. It has also been studied how the lucky number changes whi
... Show MoreInterval methods for verified integration of initial value problems (IVPs) for ODEs have been used for more than 40 years. For many classes of IVPs, these methods have the ability to compute guaranteed error bounds for the flow of an ODE, where traditional methods provide only approximations to a solution. Overestimation, however, is a potential drawback of verified methods. For some problems, the computed error bounds become overly pessimistic, or integration even breaks down. The dependency problem and the wrapping effect are particular sources of overestimations in interval computations. Berz (see [1]) and his co-workers have developed Taylor model methods, which extend interval arithmetic with symbolic computations. The latter is an ef
... Show MoreA space X is named a πp – normal if for each closed set F and each π – closed set F’ in X with F ∩ F’ = ∅, there are p – open sets U and V of X with U ∩ V = ∅ whereas F ⊆ U and F’ ⊆ V. Our work studies and discusses a new kind of normality in generalized topological spaces. We define ϑπp – normal, ϑ–mildly normal, & ϑ–almost normal, ϑp– normal, & ϑ–mildly p–normal, & ϑ–almost p-normal and ϑπ-normal space, and we discuss some of their properties.
This study deals with thirty non-insulin dependent diabetes mellitus patients suffering from diabetic nephropathy in addition to twenty five healthy control.Some biochemical parameters were determined in the serum of all subjects enrolled in the study.These parameters are serum glucose,serum urea,serum creatinine,total serum protein and serum albumin.The aim of the present study was to estimate these parameters in diabetic nephropathy patients. The results of the present study revealed a significant increase in glucose,urea and creatinine in patients as compared to controls . Also a significant decrease was found in total serum protein, serum albumin and albumin to globulin ratio (A/G) in patients compared to controls,whi
... Show MoreAudio classification is the process to classify different audio types according to contents. It is implemented in a large variety of real world problems, all classification applications allowed the target subjects to be viewed as a specific type of audio and hence, there is a variety in the audio types and every type has to be treatedcarefully according to its significant properties.Feature extraction is an important process for audio classification. This workintroduces several sets of features according to the type, two types of audio (datasets) were studied. Two different features sets are proposed: (i) firstorder gradient feature vector, and (ii) Local roughness feature vector, the experimentsshowed that the results are competitive to
... Show MoreIn this paper, we introduce the concept of almost Quasi-Frobcnius fuzzy ring as a " " of Quasi-Frobenius ring. We give some properties about this concept with qoutient fuzzy ring. Also, we study the fuzzy external direct sum of fuzzy rings.
Irrigation scheduling techniques is one of the suggested solutions for water scarcity problem. The study aims to show the possibility of using practical and applicable irrigation scheduling program which was designed by Water Resources Department at the University of Baghdad by using Spreadsheet Formulas for Microsoft Excel program, version 2007, with some modification to generalize it and made it applicable to various climatic zone and different soil types, as a salvation for the shortage of irrigation water inside the irrigation projects. Irrigation projects which incidence of Tigris River basin will be taken as an applicable example. This program was based on water budgeting and programmed depending on scientific concepts which facili
... Show MoreAbstract
A new type of solar air heater was designed, fabricated, and tested in Baghdad, Iraq winter conditions. The heater consists of two main parts. The horizontal section was filled with the black colored iron chip while the vertical part has five pipes filled with Iraqi paraffin wax. A fan was fixed at the exit of the air. Two cases were studied: when the air moved by natural convection and when forced convection moved it. The studied air heater has proven its effectiveness as it heated the air passing through it to high temperatures. The results manifest that using little air movement makes the temperatures, stored energies, and efficiencies of the two studied cases converge
... Show MoreWe claim that a proper subact Ṅ have been compactly packed (c.P) in generalization idea of c.P modules to S Acts. whether for all family of prime subact {Pα}(α∈λ) for some β∈λ Pβ ⊇ Ṅ when ∪(α∈λ)Pα, ⊇ N. We refer to an S-Act Ṁ as c.P. if every subact is compactly packed. We study various properties of c.P S-Acts.