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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
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Annealing Effect on the phase Transformation in
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This work describes the effect of temperature on the phase transformation of titanium dioxide (TiO2) prepared using metal organic precursors as starting materials. X-ray diffraction (XRD) was used to investigate the structural properties of TiO2 gels calcined at different temperatures (300, 500, 700) ?C. the results showed that the samples have typical peaks of TiO2 polycrystalline brookite nanopowders after calcined at (300 ?C), which confirmed by (111), (121), (200), (012), (131), (220), (040), (231), (132) and (232) diffraction peaks. Also, XRD diffraction spectra showed the presence of crystallites of anatase with low proportion of rutile phase where calcined at (500 ?C), while rutile phase domains at (700 ?C). The crystallite size of

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Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Parental Oral Violence against Their Teen- ager Children and its Relation with Some Variables: Parental Oral Violence against Their Teen- ager Children and its Relation with Some Variables
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Abstract
The Verbal Violence that is directed towards sons is considered one of
the dehavioural problems that have negative reflections on the personality
of the individual . the increase in the frequency and intensity of that
behavior in the daily life may lead to psychological and behavioural
disturbances, and such behaviourhas to be stooped in an early time before it

leave negative affects on the personality of the teenager which will not be
cured or removed easily .
The family that is represented by the parents has a prominent effect In the
shaping of the teenager's personality , hence forth the normal teenage is
a reflection of a stable family life , relatively empty of disturbances and
unbalanc

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Contents of the photo coverage of the Gulf Cup Championship on the pages of photojournalists on Instagram: An analytical study
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This study intends to examine the content of photo coverage related to the Gulf Cup (Gulf 25) as presented by Iraqi photojournalists on Instagram between 02/01/2023 and 27/01/2023. Utilizing content analysis, the two researchers employed the survey method to evaluate 674 digital photos posted by seven photojournalists specializing in this sporting event, which concluded with the Iraqi team's victory in the city of Basra.
Key findings from the study include:
1. The Category "Photos from the Gulf Cup matches" predominated, accounting for 291 instances or 42.794% of the total.
2. Photojournalists exhibited a keen interest in capturing images of attending fans and documenting celebrations surrounding th

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Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Progress In Industrial Ecology, An International Journal
The effects of copper additives on the glass transition temperature and hardness for epoxy resin
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Scopus (35)
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Scopus Crossref
Publication Date
Sat May 01 2021
Journal Name
Journal Of Engineering
Impact of the Weir Slit Location, the Flow Intensity and the Bed Sand on the Scouring Area and Depth at the Dam Upstream
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A total of 48 experiments were conducted to investigate the impact of slit weir dimensions and locations on the maximum scour depth and scour area created upstream. The slit weir model was a 110 mm slit opening, and it was installed at the end of the working section in a laboratory flume. The flume was 10.0 m long, 30 cm wide, 30 cm deep, and almost middle. It includes a 2 m working section with a mobile bed with 110 mm in thickness. In the mobile bed, two types of nonuniform sand (with a geometric standard deviation of 1.58 and 1.6) were tested separately. The weir dimensions and location were changed with flow rates. Then dimensions of the slit weir were changed from 60 x 110 mm to 60 x 70 mm (width x height), while th

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Crossref
Publication Date
Sat Nov 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Creative Accounting Practices on the Reliability of Financial Statements : Applied Research in the National General Insurance Company
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The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
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The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

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Crossref
Publication Date
Wed Jan 05 2022
Journal Name
International Journal Of Early Childhood Special Education
The effect of single superset exercises on the maximum strength of the limb muscles in bodybuilding for players (Classic Physique).
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HR Ghanim, GA Abdulhassan, International Journal of Early Childhood Special Education, 2022

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Publication Date
Fri Sep 03 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
i, The Impact of Adoption of IFRS 9 on the Value Relevance Accounting Information for the Companies Listed in ISX
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This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

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Crossref
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive-Behavioral Guidance Program in Reducing the Level of Addiction on Social Media in a Sample of High School Students in Karak Schools
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Abstract

The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma

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