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
In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth
... Show MoreAll the available reports on the issue of infertility confirmed the increase in this population problem worldwide. Although the accurate estimate of the number of infertile people is due to several reasons, including the discrepancy in the true definition of infertility (whether it extends for one, two or five years of failed pregnancy attempts), as well as the great discrepancy in the size of the selected population groups (large population sample size versus epidemiological studies) and defining the category that diagnosed included (individuals, women, or couples). The goal of today’s IVF program is to obtain high-quality embryos with high efficiency in development, which leads to an increase in live birth rates.
This paper addresses the nature of Spatial Data Infrastructure (SDI), considered as one of the most important concepts to ensure effective functioning in a modern society. It comprises a set of continually developing methods and procedures providing the geospatial base supporting a country’s governmental, environmental, economic, and social activities. In general, the SDI framework consists of the integration of various elements including standards, policies, networks, data, and end users and application areas. The transformation of previously paper-based map data into a digital format, the emergence of GIS, and the Internet and a host of online applications (e.g., environmental impact analysis, navigation, applications of VGI dat
... Show MoreObjective: Schiff’s and Mannich bases of isatins are an important group of heterocyclic compounds which are of great importance in medicinal chemistry as antimicrobial agents. In the vision of these facts, new bis-Schiff bases and Mannich bases of isatins were synthesized. Methods: Three different bis-Schiff bases (3a-c) have been synthesized by reacting isatin, 5-fluoroisatin and 5-methoxy isatin with thiophene-2- carboxaldehyde using hydrazine hydrate to link between the carbonyl compounds, and then these bis- Schiff bases were condensed with two different secondary amines (piperidine and morpholine) separately, and formaldehyde to form the Mannich bases (4a-c and 5a-f), respectively. Results: The structures of the newly synthesized com
... Show MoreA new azo dye, 5,5-[1,2-phenylenebis(2,1-biazenediyl)]bis[8-quinolino], was synthesized by reacting the diazonium salt of o-phenylenediamine with 8-hydroxyquinoline. The ligand was subsequently used to prepare a series of metal complexes with V(IV), Fe(III), Cr(III), Mn(II), Mo(VI), and Ru(III). The ligand was characterized using 1H and 3C-NMR spectroscopy, while the metal complexes were analyzed using UV-Vis, FT-IR, and mass spectrometry, along with thermal analysis (TGA, DSC), (C.H.N.), conductivity measurements, magnetic susceptibility, and metal and chlorine content analysis, the results indicated that the ligand exhibits tetracoordination. The complexes predominantly formed octahedral geometries, except for the vanadium complex, which
... Show MoreBackground: One of the major problems in endodontics is micro-leakage of root canal fillings which might contribute to the failure of endodontic treatment. To avoid this problem, a variety of sealers have been tested. The objective of this, in vitro, study was to evaluate the shear bond strength of four resin based sealers (AH plus, silver free AH26, RealSeal SE and Perma Evolution permanent root canal filling material) to dentin. Materials and Methods: Forty non-carious extracted lower premolars were used. The 2mm of the occlusal surfaces of teeth were sectioned, to expose the dentin surface. The exposed dentin surfaces of teeth were washed with 5ml of 2.5% NaOCl solution followed by 5ml of 17 % EDTA then rinsed by deionized water to remov
... Show Moreالمستودع الرقمي العراقي. مركز المعلومات الرقمية التابع لمكتبة العتبة العباسية المقدسة