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 electrode in the microbial fuel cell has a significant effect on cell performance. The treatment of the electrode is a crucial step to make the electrode surface more habitable for bacteria growth, thus, increases the power production as well as waste treatment. In the current study, two graphite electrodes were treated by a microwave. The first electrode was treated with 100W microwave energy, while the second one was treated with 600W microwave energy. There is a significant enhancement in the surface of the graphite anode after the pretreatment process. The results show an increase in the power density from 10 mW/m2 to 15 mW/m2 with 100w treatment and to 13.47 mW/m2 with 600w treatment. An organic
... Show MoreLocal communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos
... Show MoreThe aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for dat
... Show MoreThe organizational integration forms a necessity according to McKinsey model, especially for service organizations. In the context of various service sector developments, importance adoption of compact mechanisms by these organizations to upgrade their services has increased and senior management must be more aware of environmental, competitive and developmental requirements. It gets more important when it shows in an organization seeking at excellence of making services within its policies and strategies. Subject organizational integration dimensions (strategy, structure, systems, style, staff, shared values, and skills) are effective components in directing behaviors of employees and organization. This motivated both researcher
... Show MoreIn the present work, a study is carried out to remove chromium (III) from aqueous solution by: activated charcoal, attapulgite and date palm leaflet powder (pinnae). The effect of various parameters such as contact time, and temperature has been studied. The isotherm equilibrium data were well fitted by Freundlich and Langmuir isotherm models. The adsorption capacity of chromium (III) that was observed by activated charcoal, attapulgite and date palm leaflet powder (pinnae) increased with the rise of temperature when the concentrations of Cr (III) were 600, 700 and 100mg/L respectively. The greatest adsorption capacity ofactivated charcoal, attapulgite and date palm leaflet powder (pinnae) at 10°C was 7.51, 5.39 and 0.77mg.gˉ¹ respective
... Show MoreThe cement slurry is a mixture of cement, water and additives which is established at the surface for injecting inside hole. The compressive strength is considered the most important properties of slurry for testing the slurry reliability and is the ability of slurry to resist deformation and formation fluids. Compressive strength is governed by the sort of raw materials that include additives, cement structure, and exposure circumstances. In this work, we use micro silica like pozzolanic materials. Silica fume is very fine noncrystalline substantial. Silica fume can be utilized like material for supplemental cementations for increasing the compressive strength and durability of cement. Silica fume has very fine particles size less
... Show MoreThis study aims at identifying the extent of SMS usage and understanding the role it plays in satisfying users' needs and motivations. In order to achieve this aim, an analytical descriptive method was adopted by conducting a field survey among students at Petra University.
The study resulted in many conclusions, the most important of which is that using SMS meets the students' cognitive, social and communicational needs and desires, the highest being communicating with friends at 75%, followed by exchanging songs and videos at 52%, as well as exchanging photos at 45%. In regards to their motivation for using text messaging, forgetting daily problems scored highest at 81.4% and spending free time followed at 77.4%. This proves th
... Show MoreThe increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.
and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).
this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology
... Show MoreObjective(s): The study aims to evaluating the quality of nursing care provided to children under five years to compare between quality related to type of health sectors; to determine the quality of nursing care and to compare between such care in Baquba Health Care Sector I and II.
Methodology: A descriptive study is carried out for the period from December 15th 2019 to May 1st 2020. A purposive "non- probability" sample, of (60) staff nurse and (60) children is selected. An adopted questionnaire has been selected for the study which consists of three parts. The first part is nurses’ socio-demographic characteristic; the second part is ch
... Show MoreRadioactive elements were identified in samples of imported coffee consumed in the province of Basra using gamma spectrometry SAM940TM. It is a scintillation detector of NaI(Tl) crystal and the dimensions of 2×2 inch. We have identified specific concentration As(Bq/kg) and annual effective dose D(Sv/y) for radioactive elements (_^40)K, (_^131)I, (_^134)Cs and (_^137)Cs. The estimated average effective dose for adults from coffee samples were found to be 0.037mSv/y, 88.434nSv/y, 46.909nSv/y, 27.212nSv/y for ((_^40)K,(_^131)I,(_^134)Cs,(_^137)Cs) respectively. The present results of the study revealed that the radioactivity was relatively low in the coffee and within the permissiblelimit.