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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

Scopus
Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
The value of freedom and its relationship to the will of God for the actions of worshipers between Islam and existentialism
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This research discusses one of the largest and most important issues of a doctrinal and philosophical dimension at the same time, which is the issue of man’s freedom to choose his actions, and thus his responsibility for those actions, by looking at the nature of these acts, their being and the origin of their creation. He showed that they were created in man by force, and that he was their original creator, and that they were among the creatures of the God Almighty God like others, but they are attributed to man through acquisition. So to the first saying went Jahmiyya or Jabariyya, and to the second saying went to fatalism in the past, and the existentialists shared with them in the modern era, and to the third saying went to the Sun

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Support and Its Relationship to Psychological Rigidity in a Sample of Breast Cancer Patients In the Ramallah and Al-Bireh Governorate
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This study aims to identify the impact of social support on breast cancer patients’ psychological rigidity using a sample in Ramallah and al-Bireh. A descriptive correlative approach was adopted to fulfill the goals of the study and a questionnaire consisted of two criteria: social support and psychological rigidity, which was adopted as a tool for data collection for the study. In order to achieve the goals of the study, the researcher selected a convenient sample that consisted of 123 female breast cancer patients in Ramallah and al-Bireh. This sample represented 50% of the original patient population. The study showed that the average estimated percentage of social support and psychological rigidity for women with breast cancer, in

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Quality of working life, Job enrichment and its impact on knowledge capital: exploratory study for opinion of Faculty Members at government and Private Colleges on Baghdad
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      The problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and  job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowl

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Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of the leader in empowering workers Application study in a sample of Iraqi telecom companies - Asia-Cell model
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Abstract

Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in

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Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The Abilities Musical level and its relation with the forgiveness
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This study aimed to recognize the Abilities Musical level and its relation with the for positive thinking, The present study relied on the analytical correlational descriptive approach The study population consisted of 167 female students who participated in musical activities, among the students of Maysaloon Elementary School for Girls affiliated to the Directorate of Education for the Bani Ubaid Brigade in Irbid Governorate. While the sample of this study consisted of (65) female students; , from level: intermediate .

The correlative analytic descriptive method was used, Was applied to the study sample Seachor tests of musical capabilities (the abbreviated image), which was codified by the Arabic (Sadiq (2001), the scale of posi

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Crossref
Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Word-Formation System And Its Influence On The Translation Of New Vocabulary In Russian And Arabic: Словообразовательная Система И Ее Влияние На Перевод Новой Лексики В Русском И Арабском Языках
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Derivational word formation process is one of the most substantial linguistic procedures that solves many problems in the translation of the language new vocabulary and helps to comprehend the smallest language component that not simply semantically and structurally explain the elements  of both Russian and Arabic but also enables translators to comprehend the derivational method procedures of both languages. It also reveals the structural aspects of translation equivalences, cognitive and semantic foundations of translation. The rapid development of languages and the appearance of a new vocabulary like ṭabaʿa "print → ṭābiʿat "printer", kataba "to write" → kātib → kātibat, rafaʿa "to raise" → rāfiʿat "a crane" d

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Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of my style (CPM / PERT) in enhancing the performance of construction projectsAn Empirical Study in the Department of projects in the office of the province of Baghdad
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Abstract

This study was to demonstrate the role-use planning scientific methods is disabled and little used in the planning and follow-up construction of vital projects in the province of Baghdad, including network planning methods, in order to find the optimal time to finish the project in light of the resources available and the budget set for it, in the current research has been used the most prominent network planning methods and two stylistic (CPM / PERT), was the application of the critical path method on standard-design school project (traditional) to draw Action Network according to confirmed times for the activities of the project and account his Crashing time , It was Pert technique applied to the project hemato

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Crossref
Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Psycological tolerance and its relationship to self-efficacy among the students of the University of Baghdad
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The study aimed to measure the phsycological tolerance and self-efficacy among the students of Baghdad university and knon the significant differences in psychological tolerance and self-efficacy according to the variables (Gender-Specialization)and the interaction between themas well as the study aimed to identify the strength and direction of the relationship between psychological tolerance and self-efficacy of the study sampleincluded asample of the current study(370) students from grades four ,the researcher used the measure of psychological tolerance and self-efficacy prepared by the researcher ,and the results showed that college students Generally have adegree of psychological tolerance and that there are statistically sig

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Publication Date
Wed Feb 03 2016
Journal Name
Nanoscience And Nanotechnology
Fabrication of Functionalize Reduce Graphene Oxide and Its Application in Ampicillin Detection
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Graphene oxide (GO) was prepared from graphite (GT) with Hammer method, the GO was reduced with hydrazine hydrate to produce a reduced graphene oxide (RGO). The RGO was reacted with thiocarbohydrazide (TCH) to functionalize the RGO with 4-amino-3-symbol-1h-1, 2, 4-triazol-5 (4H) –thion group and to obtain (RGOT). All the prepared nanomaterial and the product of the functionalization RGOT were characterized with Fourier transformer infrared (FT-IR) spectroscopy, X-ray diffraction (XRD) analysis. RGOT mixed with ultrasonic device at different pH values of phosphate buffer solution (PBS), the mixture used to modifying a screen printed carbon electrodes SPCE and with cyclic voltammetry the sensitivity of selectivity of the new modifying elect

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Publication Date
Tue Aug 26 2025
Journal Name
Microbial Science Archives
Listeria monocytogens: A review of its characteristics, pathogenicity and prevalence in Iraq
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Listeria monocytogenes represents a critical foodborne pathogen causing listeriosis, a severe infection with mortality rates of 20- 30%. This comprehensive review integrates cutting-edge research from 2015-2024 with Iraqi epidemiological data to address significant knowledge gaps in regional surveillance and global comparative analysis. Recent discoveries include five novel Listeria species in 2021, revolutionary whole genome sequencing (WGS) surveillance systems, and advanced understanding of RNA-mediated regulation. Iraqi prevalence data reveals concerning patterns with rates ranging from 3.5% to 93.8% across different sample types, substantially higher than global averages. Critically, Iraqi isolates demonstrate alarming antibiotic resis

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