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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
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
The relationship between Intrinsic Motivation Academy and Time Management among University students
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study aimed to recognize The relationship between Intrinsic Motivation Academy and Time Management among University students and measure Intrinsic Motivation Academy And Time Management for sample and Balancing Degrees of Basic Research on the two scales According to the Variable genders and Specialization, The sample consisted (350) students by (230) female (120) male , and the sample  responded scales of Intrinsic Motivation Academy for (Alwan & Attaat2009) and Time Management (Building tool), The Results of this study show that: There are statistically significant differences according to gender variable in Intrinsic Motivation Academy and Time Management in favor of the male, and there are statistica

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Formulas The command and its style in Surat Al-Ma’idah is a rhetorical fundamentalist study.: The command and its style in Surat Al-Ma’idah is a rhetorical fundamentalist study
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Research Summary :

      Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is a brief research that contained its two rudders the command and its Style in Surat Al-Ma’idah a fundamental rhetorical study, and the study clarified the meaning of imperative in both;  the Arabic  language and in the terminology of the fundamentalists and rhetoricians in a concise manner, and then indicated the imperative of the command , the true meaning, and the meanings interpretated as an  imperative form. I have mentioned some verses of Surat Al-Ma’idah, so what I have quot

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The extent of compliance with the Central Bank’s of Iraq instructions regarding the liquidation real estate allocation and its impact on the fairness of the financial statements : An applied research
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 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the pr

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.: ROLE OF THE PROCUREMENT STRATEGY IN ACHIEVING INTEGRATED INDUSTRIAL DISTRIBUTION / CASE STUDY IN THE GENERAL COMPANY FOR THE DISTRIBUTION OF OIL PRODUCTS.
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This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and

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Publication Date
Wed Feb 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Cost and Quality of Documentary Credit in achieving the Competitive Advantage in Banks: An Applied Research in North Bank for Finance and Investment and The United Bank for Investment
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Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
Islamic subject teacher and his role in Education
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Using the traditional methods in teaching Islamic subject have neglected student's role and focus mainly toward teacher. Thus, the role of student in teaching process would take a negative side: following these methods cannot achieve the educational objectives of Islamic subject. Teachers who give Islamic subject do not have a full knowledge of the appropriate techniques in teaching. They lack the scientific background that qualify them for teaching. The weakness of knowledge that face Islamic teachers have arisen over different stages of education which showed their lacking in the provision of intonation and interpretation of the Quran as well as the utterance of Prophet Mohammed Hadiths. It takes time to train teachers to do a

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Educational values and their role in some religions
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 The Islamic religion approach Rabbani urges and seeks to bring happiness to people, as Allah says: ((We sent thee not all people glad tidings and a warner, but most people do not know)) Spa: State 28
   Islam looks at the concept of educational values ​​through positive behavior derived emerging through formal and informal education. The Islamic approach works on the basis of a systematic and clear rule in the form of an integrated system includes multiple areas. As the lead actor role as the desired position.
  Although 

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The development of imaginal thinking and its relation with adults' problems
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The behavior of thinking is consider one of the modern concepts that appear in the last 20 years, this concept has attracted the attention of psychologists and researchers for thinking has a great role in many fields like teaching ,educational,economical,cultural and social fields.
One of thinking manner is imaginal thinking that has a great role in human civilization. imaginal thinking lead to innovation ,poems, inventions and arts. imaginal thinkingled to highscores in talented schools by escalating their thinking range and solving problems that consider one of organized and free assumption thinking.
The development of problems thinking strategies reflect the development of organized brain process ability.
That studies assumes

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
The Archtecture Of Holy Thresholds And Functionl Indicators For Its Development
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Obiovisly that the holy thresholds are directly related to Islam and Muslims and related to the general culture of the Islamic peoples. In terms of architecture, it is considered a distinctive architectural scene that reviews the history of this origin and its architectural styles. Recently, with the increase in the number of pilgrims and visitors to the holy shrines, there is a need to develop and expand the buildings and provide them with services and introduce modern technology. The building of the holy thresholds consists of a number of functional design indicators: The general problem of research is that there is no clear theoretical framework for the design indicators for the development of the holy shrines according to the functio

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Publication Date
Tue Feb 01 2022
Journal Name
Materials Chemistry And Physics
The role of amino acid functionalization for improvement of adsorption Thioguanine anticancer drugs on the boron nitride nanotubes for drug delivery
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